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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 Behavioral Accounting Journal 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
Hero Priono
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Good Corporate Governance Dan Audit Internal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022 Irawan Triprasetyo; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11410

Abstract

This study aims to analyze the effect of good corporate governance and internal audit on financial performance with company size as a moderating variable in property and real estate companies listed on the IDX in 2018-2022. This research was conducted in property and real estate companies because the company's financial performance has tended to decline in recent years. This research uses quantitative methods. The research population was 85 property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This study used purposive sampling method, the sample obtained was 40 companies with a total of 200 analysis data. Hypothesis testing using Smart PLS 3.0 software. The results of this study indicate that good corporate governance and internal audit do not contribute to financial performance. Meanwhile, company size has no role in moderating the relationship between good corporate governance and financial performance. In addition, company size also has no contribution in moderating the relationship between internal audit and financial performance.
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Periode 2016-2020 Kintan Ndaru Ayu Arianto; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11642

Abstract

Audit reports are important for stakeholders and management. For management, it is required to submit financial reports that are in accordance with financial accounting standards and have been audited by a public accountant registered with BAPEPAM. The issuance of financial reports will expedite the process of publishing financial statements. As for the timeliness of the publication of financial reports to be published, it will affect the timeliness of decision making. The purpose of this study was to determine and analyze the effect of company size, solvency, profitability, and audit committee on audit delay. The company population is all manufacturing companies in 2016-2020 and the research sample is 10 companies. The data used is secondary data in the form of financial report documentation and company annual reports obtained from the IDX. The results of the study, namely partially, show that the variables that influence audit delay are company size and profitability (ROA). The significance level of these variables is 0.022 and 0.034. While the solvency and audit committee variables have no effect. The test results simultaneously show that all variables have a significant effect on audit delay.
Pengaruh Kepercayaan Wajib Pajak, Transparansi Pajak, dan Efektivitas Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Fitri Erliya Wati; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8288

Abstract

The purpose of this study is to examine how individual taxpayer compliance is influenced by taxpayer trust, tax transparency, and system efficiency at KPP Pratama Surabaya Sukomanunggal. The research uses a quantitative approach with an explanatory method, involving 100 non-employee individual taxpayers selected using the accidental sampling technique. A sample of 100 taxpayers with a 10% margin of error was selected using Slovin's methodology. A Likert scale questionnaire is one tool used to gather data, while SmartPLS 4.0 software is used to evaluate the results using the PLS-SEM approach. The results of the study show that tax openness and the efficiency of the tax system have a positive and large influence on taxpayer compliance, whereas taxpayer trust has a positive but negligible effect. These findings indicate that system factors and information transparency are more dominant in influencing compliance compared to perceptions of institutions.
Pengaruh Literasi Keuangan, Financial Technology, dan Motivasi Utilitarian Terhadap Pengelolaan Keuangan Mahasiswa Eka Fitri Nurjannah; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8380

Abstract

This study examines the effects of financial literacy, financial technology, and utilitarian motivation on student financial management using explanatory quantitative methods. Research subjects were Accounting students at UPN "Veteran" East Java batches 2021-2022, with 88 respondents from 713 students through Slovin formula and simple random sampling. Data collected via Google Form questionnaires using Likert scale, analyzed with PLS-SEM SmartPLS 4.0. Results show financial literacy and financial technology significantly positively affect student financial management, while utilitarian motivation is insignificant. According to Theory of Planned Behavior, rational utilitarian considerations are insufficient to drive students' actual actions due to behavioral control perception and subjective norm influences.
Pengaruh Tarif Pajak, Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM: Studi Kasus pada Kecamatan Sedati, Sidoarjo Narita Septia Ayu Sugiharsono; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11260

Abstract

This study aims to analyze the effect of tax rates, tax knowledge, and tax sanctions on taxpayer compliance. This research employs a quantitative approach using primary data. The population of this study consists of Micro, Small, and Medium Enterprise (MSME) taxpayers in Sedati District, Sidoarjo. The sampling technique used is simple random sampling. Data were collected through questionnaires, with a total of 50 respondents. The data analysis technique applied is multiple linear regression using SPSS version 22.0. The results indicate that tax rates do not have a significant effect on taxpayer compliance, and tax knowledge also does not have a significant effect on taxpayer compliance among MSME taxpayers in Sedati District, Sidoarjo. However, tax sanctions have a significant effect on taxpayer compliance among MSME taxpayers in Sedati District, Sidoarjo.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Dea Kholifatur Rosidah; Hero Priono
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.488

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Kinerja keuangan diproksikan melalui Return on Assets (ROA) sebagai ukuran profitabilitas, Current Ratio (CR) sebagai ukuran likuiditas, dan Debt to Asset Ratio (DAR) sebagai ukuran struktur modal, sedangkan nilai perusahaan diproksikan menggunakan Tobin's Q. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahunan yang diaudit. Sampel penelitian terdiri atas 20 perusahaan yang dipilih melalui purposive sampling sehingga diperoleh 60 observasi. Analisis data menggunakan regresi data panel dengan perangkat lunak EViews. Pemilihan model terbaik dilakukan melalui Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier yang menghasilkan Common Effect Model (CEM) sebagai model yang paling sesuai. Hasil penelitian menunjukkan bahwa profitabilitas (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan (β = 0,2586; p = 0,0087), likuiditas (CR) berpengaruh negatif dan signifikan terhadap nilai perusahaan (β = -0,0363; p = 0,0302), sedangkan struktur modal (DAR) tidak berpengaruh signifikan terhadap nilai perusahaan (p = 0,2760). Secara simultan, ketiga variabel berpengaruh signifikan terhadap nilai perusahaan dengan F-statistic = 6,616 (p = 0,0007) dan nilai Adjusted R² sebesar 22,21%. Temuan ini memperkuat signaling theory dalam konteks perusahaan sektor infrastruktur.
DETERMINAN KETEPATAN WAKTU DALAM PUBLIKASI LAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI Riski Famiyanti; Hero Priono
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3134

Abstract

Introduction: This study aims to examine the effect of auditor opinion on the relationship between profitability, liquidity, company size, and financial reporting period. Furthermore, this study aims to determine the impact of these factors on the accuracy of financial statements. Methods: This research is a quantitative study with an explanatory method by collecting secondary data from 92 manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The sampling technique in this study used purposive sampling method, so that the sample used in this study was 58 companies that met the criteria. The data analysis used is logistic regression analysis and mode regression analysis (MRA) using SPSS software version 26. Based on the partial test results.Results: the results show that profitability is proven to have a positive and significant effect on the financial reporting time series. Meanwhile, liquidity and company size are not proven to have a significant effect on the time series of financial report publication. Simultaneously profitability, liquidity, and company size affect the timeliness of financial report submission. The results of MRA testing show that auditor opinion cannot moderate the relationship between profitability, liquidity, and company size on the timeliness of report submission. Keywords: Profitabilitas, Likuiditas, Ukuran Perusahaan, Opini Audit, Ketepatan Waktu, Laporan Keuangan
PENGARUH PENGGUNAAN E-COMMERCE SHOPEE DAN DIGITAL PAYMENT TERHADAP PERILAKU KONSUMTIF MAHASISWA Shandra Agusti Pamungkasari; Hero Priono
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3135

Abstract

Introduction: This research is driven by the rapid growth of e-commerce and digital payment systems in Indonesia, especially through the Shopee platform, which is widely used by students who are considered digital natives. Students often choose online shopping because of its convenience, speed, and secure transactions. However, this ease of access can lead to overspending due to poor financial management. The purpose of this study is to determine, investigate, and demonstrate how students' consumption patterns are impacted by their use of Shopee e-commerce and digital payments. Methods: The study employs a quantitative methodology and an explanatory research design. 88 respondents make up the sample, while 713 pupils make up the population. A questionnaire was used to obtain the data. Using the measurement model (outer model) and the structural model (inner model), the analysis was conducted using Partial Least Squares (PLS) with the SmartPLS 4.0 software. Results: The results demonstrate that students' purchasing behavior is positively and significantly impacted by using Shopee e-commerce. Higher usage correlates with a stronger tendency toward impulsive buying. In contrast, digital payment usage shows a positive but not significant effect. This indicates that while digital payments may support convenience, they are not a dominant factor influencing consumptive behavior. These results imply that technology alone does not drive consumptive habits. Psychological factors, social influences, and self-control play more substantial roles. Therefore, it is recommended that financial education focusing on self-awareness, self-regulation, and social factors be promoted to help students manage their spending behavior more responsibly. Keywords: E-Commerce Shopee, Digital Payment, Consumer Behavior, Students
STRATEGI DISTRIBUSI ADAPTIF DALAM MENJAGA KELANCARAN PENGIRIMAN DAN EFISIENSI OPERASIONAL PADA DISTRIBUTOR FARMASI X Dela Alya Puspita; Hero Priono
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 4 No 1 (2026): Agustus 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v4i1.245

Abstract

Distribusi merupakan aktivitas penting dalam perusahaan farmasi karena berperan dalam memastikan produk diterima pelanggan secara tepat waktu dan sesuai kebutuhan. Penelitian ini bertujuan menganalisis penerapan strategi distribusi adaptif dalam menjaga kelancaran pengiriman dan efisiensi operasional pada Perusahaan X sebagai distributor farmasi di Surabaya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara semi terstruktur, dan dokumentasi selama kegiatan magang. Hasil penelitian menunjukkan bahwa Perusahaan X menerapkan strategi distribusi adaptif dengan menyesuaikan metode pengiriman berdasarkan karakteristik pelanggan dan kondisi operasional. Penyesuaian tersebut dilakukan melalui penggunaan armada internal, jasa ekspedisi, serta mekanisme pengiriman melalui pusat grup apotek pada kondisi tertentu. Penelitian juga menemukan bahwa aktivitas distribusi dipengaruhi oleh dinamika operasional, seperti ketersediaan barang, perbedaan pemahaman terkait program diskon, dan perubahan sumber daya manusia. Kemampuan perusahaan dalam menyesuaikan strategi distribusi terhadap kondisi tersebut berkontribusi pada kelancaran pengiriman, peningkatan efisiensi operasional, serta terjaganya kualitas pelayanan kepada pelanggan. Temuan ini menunjukkan bahwa strategi distribusi adaptif menjadi salah satu faktor penting dalam mendukung efektivitas distribusi pada perusahaan distributor farmasi.
PERAN PENGENDALIAN INTERNAL DALAM PROSES REKONSILIASI DOKUMEN KEUANGAN UNTUK MENJAGA KEAKURATAN DATA PADA PT XYZ Shafa Rizkika Hamidah; Hero Priono
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 4 No 1 (2026): Agustus 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v4i1.246

Abstract

Semakin tingginya volume transaksi keuangan menimbulkan risiko kesalahan pencatatan, ketidaksesuaian data, serta keterlambatan administrasi, sehingga diperlukan pengendalian internal yang efektif melalui rekonsiliasi dokumen. Penelitian ini bertujuan menganalisis penerapan pengendalian internal dalam proses rekonsiliasi dokumen keuangan di PT XYZ dengan mengacu pada kerangka Internal Control–Integrated Framework COSO. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus, dilaksanakan selama masa praktik kerja lapangan pada 5 Januari hingga 6 Juni 2026. Data dikumpulkan melalui pengamatan langsung, wawancara mendalam dengan staf akuntansi, serta dokumen perusahaan dan kajian pustaka, kemudian diolah menggunakan tahapan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa PT XYZ telah melakukan rekonsiliasi secara rutin terhadap bukti transaksi, faktur, dan laporan harian dengan bantuan aplikasi Fina. Komponen penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan telah berjalan dengan baik. Namun, pada aspek lingkungan pengendalian masih ditemukan kelemahan berupa belum tersedianya SOP tertulis yang baku. Secara keseluruhan, penerapan ini efektif meminimalkan risiko kesalahan, mendeteksi selisih data, serta menghasilkan informasi keuangan yang akurat dan andal sebagai dasar pengambilan keputusan.
Co-Authors Anggy Pradewa Bagas Surya Wardana Dea Kholifatur Rosidah Dela Alya Puspita Dwi Suhartini Eka Fitri Nurjannah Fitri Erliya Wati Galuh Tiaramurti Gharin Eka Ferdyanti Indrawati Yuhertiana Invony Dwi Aprilisanda Irawan Triprasetyo Kintan Ndaru Ayu Arianto Narita Septia Ayu Sugiharsono Naufaldo Rizki Tanama Nurul Fithriyyah Reska Dwicahyanti Riski Famiyanti Salsabila Isnaini Putri Shafa Rizkika Hamidah Shandra Agusti Pamungkasari Wanda Febriani Widoretno, Astrini Aning