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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Syntax Transformation Nusantara Science and Technology Proceedings Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Economics and Business Journal JAT (Journal of Accounting and Tax) IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Economics and Business Management Journal

Hero Priono

Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

Author-ID : 4224663

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 38 Documents Claim Missing Document

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Manajemen Laba, Tata Kelola Perusahaan, Persaingan Pasar Produk Terhadap Perilaku Sticky Cost Di Moderasi Kebijakan Insentif Pajak Nurul Fithriyyah; Hero Priono
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.562

Abstract This purpose of this study was to determine the effect of earnings management, corporate governance, product market competition on sticky cost behavior by tax incentive policies. This research method uses a quantitative approach. The data collection technique is secondary data of annual financial reports on retail sub-sector companies listed on the Indonesia Stock Exchange for 2016-2020 a total of 28 companies. The samples were determined using purposive sampling. The data analysis method uses moderated regression analysis (MRA). The results of the study are earnings management, corporate governance have a positive and significant effect on sticky cost, and The tax incentive policy is able to moderate the relationship between corporate governance and sticky cost behavior. In this study, it helps to understand the cost behavior of retail sector companies, so it is expected that company management can more accurately estimate the value of the company in the future. The next research is expected to use a qualitative approach to expand studies related to research linking sticky cost behavior.

REPUTASI KAP MEMODERASI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Study Empiris Perusahaan Sektor Infrastructure, Utilities, dan Transportation Tahun 2016-2018) Hero Priono; Anggy Rizki Pradewa
Jurnal MEBIS (Manajemen dan Bisnis) Vol 6 No 2 (2021): Desember 2021
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v6i2.228

Abstrak: Beberapa tahun terakhir perkembangan bisnis terjadi begitu pesat. Hal ini juga ditandai dengan terdaftarnya beberapa perusahaan pada BEI menjadi badan usaha umum. Semua perusahaan yang masuk pada daftar di “Bursa Efek Indonesia” diharuskan menyusun dan melaporkan laporan keuangan yang mengikuti “Standar Akuntansi Keuangan” serta sudah diperiksa dan diaudit para akuntan umum yang tertera pada Otoritas Jasa Keuangan. Tujuan akhir dari observasi ini dilakukan untuk mencoba dan menganalisa efek “profitabilitas” serta ukuran perusahaan suatu badan usaha terhadap “Audit Delay” serta Reputasi KAP sebagai moderasinya. Representatif kajian sebanyak 45 laporan keuangan yang bersumber dari 15 badan usaha sepanjang 3 periode serta menggunakan “Teknik purposive sampling”. “Teknik analisis data” menggunakan “PLS”. Hasil penelitian menjelaskan bahwa variabel “Profitabilitas” kurang memberikan efek pada “audit delay”, sedangkan ukuran perusahaan mampu mempengaruhi pada terjadinya “audit delay”. “Reputasi KAP” dapat menjadi mediator hubungan antara Ukuran Perusahaan dengan “audit delay”. Kata kunci: Profitabilitas, Ukuran Perusahaan, Reputasi KAP, Audit Delay

EVALUASI KINERJA REFORMASI AKUNTANSI SEKTOR PUBLIK PADA PEMERINTAH KABUPATEN SIDOARJO DENGAN PENDEKATAN KUALITATIF Asvi Maschuroh; Hero Priono
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1887

Artikel ini menjelaskan pelaksanaan reformasi akuntansi sektor publik pada pemerintah daerah dalam memperkuat akuntabilitas yang diwujudkan dalam system inovasi pelayanan publik. Inovasi pelayanan publik ini masih perlu pengembangan dan pendampingan dalam mencapai tujuan untuk meningkatkan tata kelola pemerintahan dan pencegahan korupsi. Peningkatan akuntabilitas dalam pemerintah daerah merupakan tujuan penting dari pembaruan sistem akuntansi dan administrasi publik. Riset ini bermaksud untuk mengetahui hasil evaluasi apa saja yang diperoleh dari pelaksanaan reformasi akuntansi sektor publik pada pemerintah Kabupaten Sidoarjo. Informan dalam riset ini yaitu aparatur sipil negara pada Dinas Penanaman modal dan PTSP, Kecamatan Sukodono, Disduk Capil dan RSUD Kabupaten Sidoarjo. Riset ini merupakan jenis kualitatif interpretif. Penerapan desentralisasi di Indonesia ditandai dengan meningkatnya korupsi di Indonesia. Akuntabilitas merupakan kunci keberhasilan desentralisasi dalam pengambilan keputusan pada pemerintah daerah, desentralisasi memperkuat partisipasi warga negara dengan meningkatkan akuntabilitas pemerintah. Dengan adanya akuntabilitas publik diharapkan dapat menambah bentuk tanggung jawab pemimpin kepada rakyat. Selain itu rakyat juga dapat berpartisipasi dalam mewujudkan sistem pelayanan publik yang efektif, efisien dan akuntabel. Kata Kunci: Reformasi Akuntansi, Akuntabilitas, Desentralisasi, Korupsi

PENGARUH PROFITABILITAS, LIKUDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI MODERASI INTELLECTUAL CAPITAL Ardra Radhyan Hafidh; Hero Priono
Jurnal Proaksi Vol. 9 No. 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.1915

Company performance can be seen from the company value which is a benchmark for managers and investors in perceiving the state of the company. The purpose of this study is to empirically examine the effect of profitability, liquidity and leverage on company value with intellectual capital as a moderating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is classified as quantitative research. The type of data used is secondary data in the form of annual financial reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period downloaded from the official website of the Indonesia Stock Exchange. The technique used for sampling is purposive sampling method and the method used for hypothesis testing is inferential statistics. The findings of this study indicate that the Profitability variable on Company Value has a positive and significant effect, the Liquidity variable has a negative and insignificant effect on Company Value and the Leverage variable has a negative and significant effect on Company Value. Then the moderating variable Intellectual Capital proved unable to moderate the relationship between Profitability and Liquidity, while the moderating variable Intellectual Capital was proven to be able to moderate the relationship between Leverage and Company Value. Keywords: Profitability, Liquidity, Leverage, Intellectual Capital

Pengaruh Penerapan Akuntansi Lingkungan dan Ukuran Perusahaan terhadap Profitabilitas Serta Pengungkapan Informasi Lingkungan sebagai Variabel Intervening Reska Dwicahyanti; Hero Priono
Jurnal Syntax Transformation Vol 2 No 06 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i6.295

In this industry 4. 0 era, the company's requirements are not only concentrated on the owner and management, but also on all aspects, such as consumers, employees, society and the environment. This kind of thinking is based on the company and is related to the interests of certain aspects such as the environment. This is because the environmental aspects will be useful to the communities around the company that have a long-term impact. This research is a type of quantitative research. The sampling technique adopts the purpose sampling method. The data used in this research comes from the financial statements and annual reports of companies that follow the IDX registration and follow the appropriate period of 2018-2019. This hypothesis was tested by using the guided trap parameter estimation method of SmartPLS 3. 0 data analysis tool. The research results show that company size and CSRi variables have a significant impact on profitability. The size of a company will seriously affect profitability; CSRi significantly affects profitability, and CSRi significantly mediates the impact of green accounting and company size on profitability

A Systematic Literature Review of Factors Caused Academic Fraud Behavior Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0402

This study uses the literature review method because it aims to analyze the factors that cause academic fraud behavior by looking at the fraud theory used and the research method approach. The factors examined include the theory of the pentagon dimension proposed by Jonathan Marks in 2012 and the GONE theory coined by Jack Bologna in 1992. Pentagon theory has five factors namely pressure, opportunity, rationalization, ability, and arrogance. While the GONE theory is four factors, namely Greed, Opportunity, Need, and Expose. In this study, several journals have been examined related to the theory of the pentagon dimension and the GONE theory so that it can be concluded that there is pressure because students want high grades and the desire to graduate immediately. Besides, the opportunity students have, to do academic cheating and rationalization that making the idea that fraud academic behavior is common. Those three factors are most influential in academic fraud behavior. With this conclusion, it can be suggested to lecturers to optimize learning methods that combine hard skills and soft skills to prevent academic fraud behavior to happen.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Anggara Avisca Anugerah; Hero Priono
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2407

Setiap perusahaan yang telah go public diwajibkan untuk menyampaikan laporan keuangan yang siap sesuai norma dan ditinjau tepat waktu. Faktanya, setiap tahun masih banyak perusahaan publik yang terlambat menyajikan laporan keuangan tahunan mereka. Penelitian ini berencana untuk memutuskan dampak manfaat dan ukuran perusahaan terhadap kepraktisan pengungkapan keuangan dengan penilaian tinjauan sebagai variabel pengarah dengan periode penelitian 5 tahun, 2016-2020. Ujian dipimpin menggunakan teknik kuantitatif dan uji eksplorasi dilakukan dengan strategi inspeksi purposive di perusahaan food and drink area. Penelitian ini menggunakan 70 informasi laporan tahunan perusahaan yang tercatat di Bursa Efek Indonesia. Teknik analisis dan pengujian hipotesis yang digunakan dalam penelitian ini adalah menggunakan Partial Least Square (PLS) dengan bantuan software WarpPLS 7.0.Kata Kunci: profitabilitas, ukuran perusahaan, ketepatan waktu

PERSEPSI DOSEN AKUNTANSI TERHADAP PRAKTIK KECURANGAN AKADEMIK PADA UPN “VETERAN” JAWA TIMUR (STUDI PADA PROGDI AKUNTANSI) Invony Dwi Aprilisanda; Indrawati Yuhertiana; Hero Priono
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to explore the perceptions of accounting lecturers on academic fraud in terms of the theory of moral development and the professional code of ethics of lecturers. This study uses qualitative methods with an interpretive approach, using interviews and observation as data collection techniques. The accounting lecturer for ethics courses was chosen as a resource person to obtain his opinions regarding moral values and academic fraudulent activities in the university environment. The findings of this study indicate that the perceptions of accounting lecturers are aligned with the theory of moral development and the professional code of ethics of lecturers, but the problems of the campus internal system are the main problem in fixing cultural culture of deviant behavior. In conclusion, the balance of soft skill and hard skills education must be grown with religious teachings and character by educators.

AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Behavioral Accounting Journal Vol 2 No 2 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.

Kinerja Badan Jaminan Sosial Dan Kepuasan Pelanggan Elsa Triandhani Putri; Hero Priono; Endah Susilowati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.15

The purpose of this research is to test the quality of service and company capability through the customer satisfaction and company performance of Indonesia social security agency of human resource ( BPJS Ketenagakerjaan). This is quantitative research with survey method approach. It was population 1.011 people and distributed 91 questionnaires for BPJS Ketenagakerjaan Jember branch. Partial Least Square (PLS) software used to test the hyphotesis.The research found that service quality variable has effect through the customer satisfaction but does not have any effect for the company performance. Company capability variable affects the customer satisfaction and company performance.

Co-Authors Alief Faza Anugerah Anggara Avisca Anugerah Anggy Pradewa Anggy Rizki Pradewa Ardra Radhyan Hafidh Asvi Maschuroh Bagas Surya Wardana Dea Kholifatur Rosidah Dela Alya Puspita Dwi Suhartini Eka Fitri Nurjannah Elsa Triandhani Putri Endah Susilowati Ernia Dwi Anjani Fitri Erliya Wati Galuh Tiaramurti Galuh Tiaramurti Ghaniya Azzahra Zen Gharin Eka Ferdyanti Gideon Setyo Budiwitjaksono Indah Fiskurniawati Panca Putri Indrawati Yuhertiana Indrawati Yuhertiana Invony Dwi Aprilisanda Irawan Triprasetyo Jaya Frediyanto Jihan Shafira Kintan Ndaru Ayu Arianto Narita Septia Ayu Sugiharsono Naufaldo Rizki Tanama Nur Islamiati Sulaiman Nurul Fithriyyah Nurul Idkhiyah Raden Sunardi Reska Dwicahyanti Rina Moestika Setyaningrum Riski Famiyanti Risna Rizqi Alif Prakasa Salsabila Isnaini Putri Sevila Delarosa Shafa Rizkika Hamidah Shandra Agusti Pamungkasari Sri Hastuti Sri Trisnaningsih Wanda Febriani Widoretno, Astrini Aning

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