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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Akuntansi : Jurnal Akuntansi Integratif Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Syntax Transformation ETNIK : Jurnal Ekonomi dan Teknik Behavioral Accounting Journal Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hero Priono
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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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

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.
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

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.216 KB) | DOI: 10.33005/baj.v1i1.21

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.571 KB) | DOI: 10.33005/baj.v2i2.49

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DALAM PENGELOLAAN APBDES DI KECAMATAN PRAMBON Gharin Eka Ferdyanti; Hero Priono
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v11i2.1103

Abstract

AbstrakUpaya komprehensif untuk mengurangi kondisi yang mengarah pada penipuan adalah apa yang kami maksud ketika kami berbicara tentang pencegahan penipuan. Tujuan dari penelitian ini adalah untuk mengetahui apakah moralitas individu, kompetensi perangkat desa, sistem pengendalian intern dan good governance berpengaruh terhadap pencegahan kecurangan dalam penyelenggaraan APBDes di Kecamatan Prambon, Sidoarjo. Studi kuantitatif dilakukan dengan menggunakan kuesioner sebagai alat pengumpulan data primer. Dalam penelitian ini terdapat total 20 desa yang termasuk dalam populasi dan sampel sebanyak 96 orang yang dihitung dengan menggunakan rumus cochran. Responden yang mengikuti survei tersebut antara lain Kepala Desa, Kepala Sekretaris Desa, Kepala Urusan Keuangan, Kepala Seksi Pemerintahan, Kepala Seksi Kesejahteraan dan Kepala Seksi Pelayanan. Hasil analisis dengan teknik analisis regresi linier berganda diperoleh dari data yang diperoleh dari penyebaran kuesioner. Berdasarkan temuan penelitian ini, kompetensi perangkat desa, moralitas individu, adanya sistem pengendalian intern dan tata kelola yang baik semuanya berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan APBDes di Kecamatan Prambon. Tidak adanya kecurangan dalam pengelolaan APBDes dapat dikaitkan dengan adanya perangkat desa yang kompeten, moralitas individu, sistem pengendalian intern dan tata kelola yang baik.Kata kunci: Good Governance, Pencegahan Fraud, APBDesAbstractFraud prevention is an incorporated attempt to lessen the elements that result in fraud. This studies is supposed to have a look at whether or not or now no longer there's a power of village equipment competence, person morality, inner manipulate device, and right governance on fraud prevention in APBDes control in Prambon District, Sidoarjo. The kind of studies used is quantitative the usage of a questionnaire method. This studies has a populace of 20 villages and a sample of 96 people calculated using the cochran formula. The respondents who took part in in the survey were the Village Head, Village Secretary, Head of Financial Affairs, Head of Government Section, Head of Welfare Section and Head of Service Section. Data from the distribution of the questionnaires have been analyzed the usage of a couple of linear regression evaluation techniques. This studies located that the competence of the village equipment, person morality, inner manipulate device, and right governance had a nice and vast impact on fraud prevention withinside the control of APBDes in Prambon District. The lifestyles of village equipment competence, person morality, inner manipulate device and right governance can save you fraud withinside the APBDes control.Keywords: Good Governance, Fraud Prevention, APBDes
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Audit Delay (Studi Empiris Perusahaan Perkebunan pada Bursa Efek Indonesia) Naufaldo Rizki Tanama; Hero Priono
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.870

Abstract

This study aims to cover the effect of Firm Size, Profitability, and Leverage on Audit Delay. The secondary data source is the financial reports of plantation sector companies in 2017-2021. This type of research uses a quantitative approach. The data analysis technique is a Partial Least Square (PLS) approach. The results of the study prove that (1) Firm size has no effect on audit delay, (2) Profitability has no effect on audit delay, (3) Leverage has an effect on audit delay.
Evaluasi Unsur – Unsur Pengendalian Internal Dalam Penerimaan Kas Pada CV. Adhika Putra Mandiri Rifdha Nurbani Masjidha; Hero Priono
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 7 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i7.219

Abstract

The company's internal control is the main thing because it has an important role in preventing and detecting fraud and protecting company assets, both tangible and intangible. This study aims to determine the internal control system of cash receipts at CV. Adhika Putra Mandiri has been running well or not and whether it is in accordance with internal control. This research uses descriptive qualitative method. Data collection techniques using the method of observation, interviews and documentation. The results of the analysis and research show that CV. Adhika Putra Mandiri has implemented an internal control system for cash receipts but its application to the company is still not good because there are still weaknesses. The weaknesses are that the organizational structure is not fully structured, there are still multiple assignments, proof of cash receipts has not been stamped with a "Paid" stamp by the finance department within the company, and cash calculations have not been corrected periodically. or suddenly.
Analisis Sistem Akuntansi Penggajian Dalam Efektivitas Pengendalian Internal Pada PT. Citra Indah Abadi Jaya Redita Putri Oktavia; Hero Priono
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 7 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i7.220

Abstract

In every company must have several employees to run the business that has been run. Company PT. Citra Indah Abadi Jaya has a total of 58 employees and pays salaries to each employee once a month to be exact on the 1st. The purpose of this study is to analyze and explain the payroll system on the effectiveness of internal control at PT. Citra Indah Jaya Abadi. This study uses a qualitative method. Data collection techniques were carried out through observation, interviews and documentation. Based on these results indicate that PT.Citra Indah Abadi Jaya supports the effectiveness of internal control because it shows accountability to the authorities. Regarding the payroll system, documents that must be prepared, accounting records and payroll procedures are in accordance with established procedures, but some are not in accordance with procedures. determined as in concurrent duties, segregation of duties, and no salary certificate.
REPUTASI KAP MEMODERASI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Study Empiris Perusahaan Sektor Infrastructure, Utilities, dan Transportation Tahun 2016-2018) Anggy Pradewa; Hero Priono
Jurnal Mebis Vol. 6 No. 2: Desember 2021
Publisher : Jurnal Mebis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v6i2.454

Abstract

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”.
Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada BPKAD Kabupaten Nganjuk Wanda Febriani; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6205

Abstract

This research aims to determine the effect of internal control and compliance with accounting rules on the tendency of accounting fraud in BPKAD Nganjuk regency. The research method used is quantitative, the type of research data is primary by distributing questionnaires directly to the Nganjuk Regional Financial and Asset Management Agency (BPKAD) office. The population in this research are all employees who work at the BPKAD Nganjuk regency. The method of determining the sample is saturation sampling technique which means all members of the population are determined as a sample. The hypothesis tester uses a multiple linear regression analysis with the help of SPSS 27 to process the data. The result obtained from the research are internal control and compliance with accounting rules give contribution on the tendency of accounting fraud in BPKAD Nganjuk regency. Therefore, if internal control is getting stronger and compliance with accounting rules are increasingly being adhered to in an institute, it can reduce the tendency for accounting fraud at the BPKAD of Nganjuk Regency. Keywords: Internal Control, Compliance With Accounting Rules And Tendency Of Accounting Fraud
Co-Authors Anggy Pradewa Astrini Aning Widoretno Bagas Surya Wardana Dwi Suhartini Galuh Tiaramurti Gharin Eka Ferdyanti Indrawati Yuhertiana Invony Dwi Aprilisanda Irawan Triprasetyo Kintan Ndaru Ayu Arianto Naufaldo Rizki Tanama Nurul Fithriyyah Redita Putri Oktavia Reska Dwicahyanti Rifdha Nurbani Masjidha Salsabila Isnaini Putri Valentina Putri Fauzi Wanda Febriani Warda Verda Verina