Article Per Year (5 Year)
p-Index From 2021 - 2026
5.971
P-Index
This Author published in this journals
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
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
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
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.
Optimization of Non-Tax State Revenue in the Water Lease Section in the Marine Sector of Institution X Office Jaya Frediyanto; Hero Priono; Gideon Setyo Budiwitjaksono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8242

Abstract

Indonesia, as an archipelagic country, relies heavily on maritime transportation and shipping services. One crucial element in supporting the efficiency of the shipping sector is the optimization of non-tax state revenue (PNBP), particularly from water leases. This study aims to analyze water lease agreements and PNBP optimization strategies at Institution X Office. The study employed a qualitative approach, conducting in-depth interviews with five informants representing both regulators and service users. The results indicate that a significant decline in PNBP in 2025 will occur due to instability in rental rates and reduced interest in leasing from large business actors such as PT A and PT B. Additionally, several internal constraints were identified, including limited human resources, outdated information systems, and inflexible tariff policies. This study adopted Pricing and Revenue Optimization Theory to formulate ten optimization strategies, including strengthening price evaluation mechanisms, utilizing lost quote data, and the need for a zoning-based and market-sensitive tariff approach. It was concluded that the success of PNBP optimization depends not only on tariff policies but also on regulatory consistency, fiscal transparency, and sustainable use of marine space. This research provides a practical contribution to Institution X and the Ministry of Transportation in designing a PNBP management system that is efficient, fair, and adaptive to market dynamics.
Analisis Implementasi Prinsip Good Governance Dalam Pelayanan Administrasi Kependudukan di Kelurahan Kalirungkut Kota Surabaya Nurul Idkhiyah; Hero Priono
Economics And Business Management Journal ( EBMJ ) Vol. 1 No. 04 (2024): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v1i04.267

Abstract

Mewujudkan pemerintahan yang bersih dan kesejahteraan masyarakat meningkat tidak lepas dari adanya implementasi prinsip good governance dalam pemberian pelayanan publik. Penelitian ini bertujuan untuk menganalisis implementasi prinsip good governance dalam pelayanan administrasi kependudukan di Kelurahan Kalirungkut. Jenis penelitiannya yaitu penelitian kualitatif dengan teknik penentuan sampel purposive sampling dan snowball. Berdasarkan penelitian kondisi implementasi prinsip-prinsip good governance sudah cukup signifikan dalam beberapa aspek, namun masih terdapat beberapa hambatan yang berasal dari faktor internal seperti kurangnya pengetahuan petugas balai RW dan komunikasi antar pegawai yang kurang optimal, dan faktor eksternal termasuk sistem yang sedang dalam perbaikan atau error, kurangnya pengetahuan masyarakat dalam menggunakan aplikasi online Klampid New Generation, dan kurangnya kesadaran masyarakat dalam mengurus administrasi kependudukan. Hambatan yang ada harus segera diatasi agar pelayanan berjalan lebih optimal dan masyarakat merasa puas sehingga tercapainya pemerintahan berbasis good governance.
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.
Construction of Auditor Profession Ethics in The Era of Digital Disruption: a Phenomenological Study of Public Accounting Firm in Surabaya Nur Islamiati Sulaiman; Sri Trisnaningsih; Hero Priono
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.331

Abstract

This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values ​​of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax Indrawati Yuhertiana; Hero Priono; Rina Moestika Setyaningrum; Sri Hastuti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.504

Abstract

There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It proposes modeling the effect of Indonesia tax reform process for determining the ethics as the important variable that affects the tax officials’ performance. It also examines the effect of organizational commitment, culture, and tax reform on tax ethics. There were 128 tax officials working in three cities of East Java that were selected as the respondents. The questionnaires were distributed directly to the respondents. Partial Least Square was used to test the hypotheses. It was found that organizational commitment, organizational culture, and tax reform have a direct contribution to tax official ethics. However, understanding the ethics of taxation was not proved to be the moderating variable for the relationship between the organizational commitment and organizational change and the policies of rotation system explain why ethics failed as moderating variable.
Analisis Penerapan Prosedur Audit General And Administrative Expense (Periode Interim) Pada JO HIJ Oleh KAP RST Jihan Shafira; Hero Priono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.14875

Abstract

Laporan keuangan merupakan sumber informasi penting bagi para pemangku kepentingan dalam pengambilan keputusan ekonomi, sehingga diperlukan audit untuk memberikan keyakinan yang memadai atas kewajaran penyajiannya. Salah satu akun yang memerlukan perhatian khusus auditor adalah General and Administrative Expense karena memiliki volume transaksi yang tinggi, karakteristik transaksi yang beragam, serta potensi risiko salah saji material. Penelitian ini bertujuan untuk menganalisis penerapan prosedur audit atas akun General and Administrative Expense pada periode interim pada JO HIJ yang dilakukan oleh KAP RST. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data penelitian terdiri atas data primer yang diperoleh melalui wawancara dengan tim audit serta data sekunder berupa dokumentasi audit, meliputi trial balance, general ledger, dan kertas kerja audit yang berkaitan dengan akun General and Administrative Expense. Analisis data dilakukan secara deskriptif-analitis dengan mengevaluasi kesesuaian prosedur audit yang diterapkan terhadap tujuan audit dan asersi manajemen. Hasil penelitian menunjukkan bahwa prosedur audit atas akun General and Administrative Expense telah dilaksanakan secara sistematis melalui prosedur analitik, analisis fluktuasi, pengujian perhitungan, serta pengujian rinci melalui vouching. Penerapan prosedur tersebut memungkinkan auditor memperoleh bukti audit yang cukup dan tepat sehingga mendukung penilaian kewajaran saldo akun General and Administrative Expense pada laporan keuangan interim. Temuan ini menegaskan pentingnya perencanaan dan pelaksanaan prosedur audit interim yang memadai pada akun beban operasional.
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