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All Journal Journal The Winners Journal of Indonesian Economy and Business Studi Akuntansi, Keuangan, dan Manajemen Jurnal Abdimas Multidisiplin
Nurdiono Nurdiono
Universitas Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ACCOUNTING PERFORMANCE AS AN ANTECEDENT FACTOR OF CHIEF EXECUTIVE OFFICER TURNOVER IN INDONESIA Lindrianasari, Lindrianasari; Nurdiono, Nurdiono; Ivana, Einde
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.068 KB)

Abstract

This study is aimed to provide empirical evidence about the usefulness of accounting information in the issue of CEO turnover. Previous research shows the results that CEOturnover is inconclusive with respect to its antecedent factors and consequences. It is also very rarely observed in Indonesia, and therefore strongly encourages the author toconduct this study. The samples of this study is all the companies performing turnover (either routine or non-routine) at the level of the companys top leaders in office asPresident Director. The sample included 81 CEOs which experienced turnover from 1998 to 2006 period, and compared with a control group referring to companies that does not perform CEO turnover during the observation period (nine years). The final sample that we used for testing the accounting data is as much as 140 companies, consisting of 81 companies that performed turnover and 59 companies that did not. The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while current ratio does not. In additional tests, we find that the accounting performance on non-routine turnover compares favourably with CEO turnover on the type of routine. This result indicates a bargaining position of CEOs at a company that does change regularly. Meanwhile, worse accounting performance will have the potential for CEOs to be replaced (down position or enter into a council of commissioners) and even be laid off from the company.Keywords: CEO turnover, accounting performance, antecedent factors 
Financial and Non Financial Factors on Going-Concern Opinion Junaidi, Junaidi; Triyatmi, Cahyanti Sih; Nurdiono, Nurdiono
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 13, No 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v13i2.659

Abstract

Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated. Public Accountant Professional Standards in section 341 states that the auditor is responsible for evaluating whether there is a major doubt on the ability of entities in the continued survival of the appropriate period of time, not more than one year from the date of the financial statements being audited. This research analyzed the financial and non financial factors that affected the provision of going-concern opinion. This research used samples of 63 companies with 315 observations, taken from years 2005-2009. The logistic regression analysis showed that the company's financial condition variables, mitigating evidence, and disclosure significantly influence the acceptance of going-concern opinion. Enterprise risk was not significant at propensity of going-concern opinion.
Development of a Quality Evaluation Model for Village Government Financial Reporting in Boyolali Regency, Center Java, Indonesia Mahsun, Mohamad; Junaidi , Junaidi; Sumiyana, Sumiyana; Nurdiono, Nurdiono; Suparmono, Suparmono
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3614

Abstract

Purpose: This study aims to evaluate the quality of financial reporting in village administrations, which is crucial for effectively managing village funds in Indonesia. Methodology: In 2020, this study involved 164 participants and employed a mixed-methods approach combining quantitative and qualitative techniques. The financial reporting quality model classifies data into three categories: Cluster A (audit-ready), Cluster B (needing oversight), and Cluster C (requiring intervention). Results: The quality assessment model for village financial reporting can be categorized into three clusters: Cluster A, readiness for audit (51%); Cluster B, need for supervision (33%); and Cluster C, need for assistance (16%). Conclusions: This study highlights the importance of good governance in village financial reporting, emphasizing the need for accountability and transparency. The research proposes a quality assessment model that categorizes villages into three clusters: audit-ready (51%), requiring supervision (33%), and needing assistance (16%). Adequate human resources and adherence to regulatory standards are key factors in improving the quality and reliability of village financial reports. Limitations: This research was conducted during a period when standardized accounting principles for village finances have not yet been established, which represents a key limitation. High-quality financial statements are characterized by compliance with applicable accounting standards. The suboptimal quality observed in the financial statements of many villages is likely attributable to the absence of specific accounting standards governing village financial reporting. Contribution: Theoretically, this study seeks to identify practical concepts for managing village finances. The proposed financial reporting quality model offers a framework for improving the quality of village financial reports while enhancing the understanding of financial reporting practices in village governments, particularly in Boyolali Regency.
Pelatihan Penyusunan Harga Pokok Produk dan Laporan Laba Rugi UMKM di Lampung Gamayuni, Rindu Rika; Octary, Ayu Dwiny; Nurdiono, Nurdiono
Jurnal Abdimas Multidisiplin Vol. 3 No. 1 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v3i1.2677

Abstract

Purpose: Many MSMEs are unable to properly prepare and analyze product cost prices and profit and loss reports. The aim of this PKM is to increase knowledge and understanding in determining efficient product cost prices and preparing profit and loss reports for micro, small, and medium-sized enterprises (MSMEs). Methodology/Approach: The methodology consisted of several stages: 1. initial stage (situation analysis and socialization of community services), 2. implementation stage (training in calculating the cost of production and preparing profit and loss reports); 3. Evaluation stage (pretest, posttest, monitoring, and evaluation of results). The training participants were MSMEs in Lampung Province, with production businesses including honey, chips, coffee, herbal drinks, frozen food, handicrafts, soap, spices, kitchen necessities, and pastries. Results: As a result of the PKM, MSME participants can prepare product costs and profit and loss reports for their respective businesses, which can be used to analyze costs to be efficient and generate maximum income. Limitations: MSME actors lack knowledge in classifying and analyzing production costs and determining the correct cost of production. Contribution: After this training, the MSME participants had a strategy to manage their business well and increase income and streamline production or operational costs incurred.
Co-Authors Cahyanti Sih Triyatmi, Cahyanti Sih Einde Ivana Gamayuni, Rindu Rika Junaidi , Junaidi Junaidi Junaidi Lindrianasari Mahsun, Mohamad Octary, Ayu Dwiny Sumiyana Sumiyana Suparmono Suparmono