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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Keuangan dan Perbankan Journal of Indonesian Tourism and Development Studies Jurnal Strategi Akuntansi Wacana, Jurnal Sosial dan Humaniora Journal of Accounting and Investment Bioeksperimen: Jurnal Penelitian Biologi JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual SENTRALISASI JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Hasta Wiyata EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Inovasi Farmasi Indonesia Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurist-Diction AGRISAINS: Jurnal Ilmiah Magister Agribisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Investasi Islam Didaktika Religia JRABA Jurnal Akuntansi dan Keuangan East Java Economic Journal Jurnal Akuntansi dan Keuangan Indonesia Prosiding University Research Colloquium Media Riset Akuntansi Auditing & Informasi Curtina IDARAH : Jurnal Pendidikan dan Kependidikan Accounting Analysis Journal AN NAHDLIYAH Spektrum Industri Journal of Education and Learning Innovation Jurnal Abdimas Indonesia

Mochamad Zaenal Fanani

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga

Author-ID : 4405330

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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STRATEGI IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA: STUDI KASUS PEMERINTAH DAERAH KABUPATEN NGANJUK Zaenal Fanani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to explore the strategy of implementing the village financial system application: a case study of the district government of Nganjuk. The formulation of the problem of this study is how is the implementation and assistance of Nganjuk District village financial management? how did the workshop affect the village financial management of Nganjuk Regency? how is the problem of village financial management in Nganjuk Regency (positive and negative aspects)? The research method was carried out a case study at the Nganjuk Regency Community and Village Empowerment Office (PMD). Data obtained from interviews with informants related to village financial management and observation. The results of the study show that the strategy for implementing the village financial system in Nganjuk district government by using this workshop was very effective and efficient. Problems in the village financial management of Nganjuk Regency are divided into 2 things, positive and negative aspects. Positive aspects include the synergy between the sub-district head, the PMD service, the legal bureau and the inspectorate, the ability of village operators to operate the system (SILOKDES), the completeness of village financial management regulations. Negative aspects include non-compliance with the cycle and delays in disbursing funds, capacity and personnel, non-labor-based development and not fully describing the needs of the village, and the transparency of the plans for the use and accountability of the Village Budget

FAKTOR-FAKTOR YANG MEMENGARUHI PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DAN PENDAPATAN ASLI DESA Zaenal Fanani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 3 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study was to examine the influence of village characteristics factors, leadership styles, political legitimacy, access to information, and village head motivation on community participation in village budgeting and to examine the effect of community participation in budgeting on village original revenues. The population of this study is the village head of all villages in East Java Province, the sample is 100 village heads. Data analysis techniques used to test the hypothesis using Structural Equation Modeling (SEM) with software Wrap-PLS 5.0. The result of the research shows that the factor of political legitimacy influences the motivation of village head, the character of the village influences the participation of the society in budgeting in the village. Factors of leadership style, political legitimacy, and access to information, have no effect on the village head's motivation. Factors of leadership style, political legitimacy, and access to information, and the motivation of village heads do not influence public participation in village budgeting. Public participation in budgeting has an effect on the original income of the village.

DAMPAK KEPUTUSAN MANAJER TERHADAP BIAYA STICKY Ivena Tiono; Zaenal Fanani
Jurnal Investasi Islam Vol 2 No 2 (2017): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

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This study examines the concept of new cost behavior and is often referred to as sticky cost behavior. Traditional cost behavior says that costs will go up anddown at the same rate as sales and sales go up. This study breaks traditional cost behavior and proves that every 1% increase in cost of sales will rise by 31% but any 1% decrease in sales costs will fall by only 20%. The purpose of this study is to seek empirical evidence as to whether adjustment costs, which illustrate managerial decisions made intentionally, have an effect on sticky costs and whether the sticky costs of manufacturing and non-manufacturing industries differ. This study was tested by using multiple regression analysis and tested on all companies listed in Indonesia Stock Exchange in 2014 - 2016. The results showed that the cost of adjustment to influence sticky costs significantly. Manufacturing and non-manufacturing industries have different sticky costs, where the manufacturing industry is more sticky than the non-manufacturing industry.

STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN Zaenal Fanani dan Yan Hendrick S.
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.951

Artikel ini bertujuan untuk mengkaji teori agency ketika perbedaan tujuan untuk memaksimalkan nilai perusahaan antara pemilik dan manajemen muncul karena pemisahan fungsi dan wewenang. Kajian ini berguna untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan. Metode analisis yang dipergunakan adalah regresi berganda. Sampel yang dipergunakan adalah 276 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penelitian menunjukkan bahwa kepemilikan blockholder, kepemilikan asing, cash holding serta leverage memiliki pengaruh positif yang signifikan terhadap nilai perusahaan. Sementara ukuran perusahaan memiliki pengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kepemilikan Blockholder, Kepemilikan Asing, Cash Holding, Ukuran Perusahaan THE OWNERSHIP STRUCTURE AND THE VALUE OF THE COMPANY AbstractThis study examines agency theory where differences in objectives to maximize the value of the company between the owner (principal) and the management (agent) arise because of the separation of functions and authority. This study aims to analyze the factors that affect value of the company. Method of analysis used in this study is multiple regressions. This study uses samples of 276 manufacturing companies that listed on the Indonesia Stock Exchange during the periode 2008-2010. This study indicates that blockholder ownership, foreign ownership, cash holdings, and leverage have a positive significant effect on the value of the company while company size is positively affect the value but not significantly. The result of this study indicates with the increase of blockholder ownership, foreign ownership, cash holdings, and leverage will increase the value of the company.Keywords: Company Value, Blockholder Ownership, Foreign Ownership, Cash Holdings, Company Size

ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Alfiyah Ariani Dwiyanti; Zaenal Fanani
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1098

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit. Penelitian ini tergolong ke dalam penelitian eksplanatori. Populasi dalam penelitian ini adalah seluruh staf akuntan publik yang terdaftar dan bekerja pada Kantor Akuntan Publik (KAP) di Surabaya. Hasil penelitian menunjukkan bahwa variabel kompetensi mempunyai pengaruh terhadap kualitas audit. Kecerdasan emosional sebagai variabel moderasi mampu memperkuat pengaruh kompetensi terhadap kualitas audit yang dihasilkan auditor. Kecerdasan emosional membuat auditor terampil dalam berkomunikasi sehingga dapat memperoleh informasi yang membuatnya semakin memahami kondisi perusahaan kliennya. Variabel independensi memiliki pengaruh terhadap kualitas audit.Kata Kunci: kompetensi, independensi , kecerdasan, kualitasEFFECT ANALYSIS OF COMPETENCY AND INDEPEN- DENCY TOWARD AUIDIT QUALITI. This article under-standing and analysing effect of competence toward audit quality. This is an explanatory research. Populations are public acountant working in Public Accountant Office of Surabaya. Result shows that competence effects audit quality. Emotional quotient as moderating variable strengthens effect of competence towards audit quality. Emotional quotient helps auditor to communicate with the client to collect information about client’s company. Independency variable effect audit quality.Keywords: Competency, Independency, Quotient, Quality

Military Background, Political Connection, Audit Quality And Earning Quality Arif Widodo; Zaenal Fanani
Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.658

This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia Stock Exchange in the 2017-2018 periods. The conclusion of this research points out that military background has positive effect on audit quality and political connections negatively affect earning quality. While earning quality not effected by the military background, political connections do not effect audit quality, and earnings quality not effected by audit quality. Likewise, for the hypothesis, mediation of the audit quality has no effect on the relationship of military background and political connections to earnings quality.

Meta-Analysis: a Decade Study about the Determinants of Earnings Response Coefficient (ERC) in Indonesia Fitria Pradandari; Zaenal Fanani; Khusnul Prasetyo; Agus Widodo Mardijuwono
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Abstract: This research tries to study the determinants of earnings response coefficients (ERC) with 10-year data from published and unpublished journals in Indonesia. The purpose of this research is to examine the association between earnings growth, earnings predictability, earnings persistence, industry type, capital structure, auditor quality, income smoothing, timeliness, firm size, gain/loss of foreign currency transaction, beta risk, voluntary disclosure, CSR disclosure, and audit committee with the ERC. This research applies the meta-analysis technique developed by Hunter et al. (1982) to a sample of 20 articles published from 2002 until 2011 to cumulate and integrating across studies. The articles used are selected studies from five publicly accredited journal in Indonesia and Simposium Nasional Akuntansi (SNA) as the representative of an unpublished journal. This research shows that earning persistence, earnings growth, earnings predictability, beta risk, industry type, audit quality, CSR disclosure, timeliness, audit committee, and transaction gains (losses) are the factors which significantly associate with the ERC.Meanwhile, capital structure, firm size, income smoothing, and voluntary disclosure are found to be not significantly associated with the ERC. Thus, ten variables found to be the robust test determinants of ERC. This research is an integrated study that never done before in the ERC research.Abstract: Penelitian ini mencoba untuk mempelajari faktor-faktor penentu koefisien respons laba (ERC) dengan data 10 tahun dari jurnal yang diterbitkan dan tidak diterbitkan di Indonesia. Tujuan penelitian ini adalah untuk menguji hubungan antara pertumbuhan laba, prediktabilitas laba, persistensi laba, jenis industri, struktur modal, kualitas auditor, perataan laba, ketepatan waktu, ukuran perusahaan, keuntungan / kerugian transaksi mata uang asing, risiko beta, pengungkapan sukarela , Pengungkapan CSR, dan komite audit dengan ERC. Penelitian ini menerapkan teknik meta-analisis yang dikembangkan oleh Hunter et al. (1982) untuk sampel 20 artikel yang diterbitkan dari 2002 hingga 2011 untuk mengumpul dan mengintegrasikan seluruh studi. Artikel yang digunakan adalah studi yang dipilih dari lima jurnal yang terakreditasi publik di Indonesia dan Simposium Nasional Akuntansi (SNA) sebagai perwakilan dari jurnal yang tidak dipublikasikan. Penelitian ini menunjukkan bahwa persistensi pendapatan, pertumbuhan laba, prediktabilitas pendapatan, risiko beta, jenis industri, kualitas audit, pengungkapan TSP, ketepatan waktu, komite audit, dan keuntungan (kerugian) transaksi adalah faktor-faktor yang secara signifikan berhubungan dengan ERC. Sementara itu, struktur modal, ukuran perusahaan, perataan laba, dan pengungkapan sukarela ditemukan tidak terkait secara signifikan dengan ERC. Dengan demikian, sepuluh variabel yang ditemukan menjadi penentu uji kuat ERC. Penelitian ini merupakan penelitian terpadu yang tidak pernah dilakukan sebelumnya dalam penelitian ERC.

Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study Zaenal Fanani; Georgina Elizabeth K. Saudale
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack. Previous studies said that information asymmetry is rated as one of the causes of the creation of budgetary slack. The purposes of this 3x2 factorial experimental study and between subject designs are to see the effect of information asymmetry on the budgetary slack and see whether information asymmetry and self-efficacy leads to the creation of budgetary slack. This study involved 65 undergraduate and postgraduate students from the accounting department of Economics and Business Faculty in Universitas Airlangga Surabaya as participants. One way ANOVA and two- way ANOVA is used to test and analyze the proposed hypothesis. Results show that information asymmetry influences the creation of budgetary slack. However, production managers with high or low self-efficacy are still taking advantage of asymmetric information that happened to do budgetary slack.

The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions Zaenal Fanani; Zakiyyah Riris Merbaka
Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

This study aims to examine and analyse the effect of Managerial Ability, Tone of Earnings Announcements, and Market Reactions. Using Return on Asset and Firm Size as control variables. In this study population taken is manufacturing companies that are listed on the Indonesia Stock Exchange during the year 2015-2016. Based on the population criteria set, the sampling method is purposive sampling. The sa

PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR Fanani, Zaenal; Hanif, Rheni Afriana; Subroto, Bambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 2
Publisher : UI Scholars Hub

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This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.

Co-Authors Afdah, Umi Al Faini, Muhammad Alfiyah Ariani Dwiyanti Alfiyah Ariani Dwiyanti, Alfiyah Ariani Alfiyanti, Linda Suci Amam Amam Ana Nurul Fitriyani Ana Nurul Fitriyani Ananda, Chandra Farji Anastania Balqis Andik Adi Suryanto Angga Erlando Anggun Anita Sari Annisa Nurul Hakim Anny Rosiana Masithoh Ardi Tri Handono Ardianto Ardianto Arif Widodo Arifia, Amaludin Arlin Zulkarnain Awaluddin Awaluddin Azwir, Hery Hamdi Bambang Ali Nugroho Bambang Subroto Basuki Basuki BASUKI BASUKI Budi Hartono Citra Novi Sunarto Clarina Widyati Gunawan Darmawan, Andre Pupung Deny A. Iyai Djemari Mardapi Dwi ASTUTI Endah Tri Wahyuningtyas Endang Setyowati Eriani, Izmi Dwira Etikasari, Ria FAISAL, RAKMAT Fitria Pradandari Fitroh Amaluddin GALIH KURNIAWAN Georgina Elizabeth K. Saudale Hamid, Fathuddin Hamidah Hamidah Handono, Ardi Tri Hanif, Rheni Afriana Hanif, Rheni Afriana Hapsari, Reni Sri Harsuko Riniwati Hendi Kristiantoro Hirawati Oemar Imam Thohari Iqbal Amaluddin Pambudi Ivastya, Raras Ivena Tiono Kamelia, Arika Khairanis Yulita Linda Suci Alfiyanti M Nur Ihsan M. Nur Qowy Alvaribi, M. Nur Qowy Ma'arif, Muhammad Anas Mardijuwono, Agus Widodo Merbaka, Zakiyyah Riris Mikail, dan Ahmad Nirwana, Muhammad Bayu Noer Rohmah Noer Soetjipto Novera Kartikawati Sudiro Nugraheni, Tiyas Putri Nugraheni, Tyas Putri Nur Solikin Ousman Jallow Prasetyo, Khusnul Raras Ivastya Raras Ivastya Riza, Ahmad Ibnu Rosvita, Vivin Sambou, Omar Sari, Fitria Atika Saudale, Georgina Elizabeth K. Septia, Noersa Indah Stepanus R. Pakage dan B.W. Irianti Subandiah, Heni Sukoharjanti, Bintari Tri Tiyas Putri N Umi Farida Vivin Rosvita Vivin Rosvita Wahyono, Nanang Dwi Wariana, Mariza Kusuma Wulandari, Annisa Wuradji Wuradji Yayuk Mundriyastutik Yogi Prasetyo Nugroho Yulis Trinovita Yunita Sari Zakiyyah Riris Merbaka Zulkarnain, Arlin

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