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All Journal Proceeding SENDI_U Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Manajemen Bisnis dan Keuangan Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Eko Suyono, Eko
Fakultas Ekonomi Unsoed Purwokerto
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Suyono, Eko
Jurnal ASET (Akuntansi Riset) Vol 2, No 1 (2010): Jurnal Aset (Akuntansi Riset). Januari-Juni 2010
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v2i1.10000

Abstract

PENGARUH STRUKTUR KEPEMILIKAN DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN
PERAN AUDIT EKTERNAL DALAM MEMAJUKAN USAHA KECIL DAN MENENGAH DI JAWA TENGAH: SEBUAH KAJIAN KONSEPTUAL Suyono, Eko
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.638 KB)

Abstract

Small and Medium Enterprises (SMEs) are the backbone of the economy in most countries around the world, including Indonesia. In Central Java, until the end of the fourth Quarter of 2016, there were 115,751 units of SMEs contributing for 791,767 jobs. Some of the weaknesses of SMEs compared to large and modern businesses is the limited financial condition and difficulties faced when it will apply for funding to the bank. It is because SMEs generally are unable to present the financial statements in accordance with the accounting standards as one of lending criteria from the bank. To overcome the problem, the financial statement of SMEs should be audited by the independent auditors. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application. In another word, the audit for SMEs can be said as one of the ways to overcome the weakness of SMEs so that SMEs will become more bankable. Keywords: small and medium enterprises (SMEs), modern business, financial statement, audit for SMEs
Analysis of Loan Disbursement in Indonesia: A Perspective on Business Scale and Industry Characteristics (2017-2022 Period) Prastyawati, Rani; Suyono, Eko; Lestari, Puji
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10715

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan penyaluran kredit sebelum dan pada masa pandemi, baik dengan mempertimbangkan skala usaha maupun karakteristik industri. Penelitian ini menggunakan desain penelitian kuantitatif komparatif, dengan memanfaatkan data sekunder yang bersumber dari Badan Pusat Statistik (BPS). Populasi penelitian terdiri dari badan usaha/unit penerima pembiayaan dari perbankan di Indonesia pada periode tahun 2017 sampai dengan tahun 2022. Sampel penelitian ditentukan menggunakan teknik non-probability sampling dengan kategori sampling jenuh. Teknik analisis data yang digunakan meliputi uji t sampel berpasangan dan uji t sampel independen. Hasil penelitian ini menunjukkan adanya perbedaan yang signifikan pertumbuhan penyaluran kredit sebelum dan pada masa pandemi COVID-19, baik jika mempertimbangkan skala usaha maupun karakteristik industri. Pada masa pandemi COVID-19, penyaluran kredit usaha pada Usaha Mikro, Kecil, dan Menengah (UMKM) skala kecil melebihi penyaluran kredit usaha non-UMKM. Selain itu, sektor-sektor yang terkena dampak pandemi ini menunjukkan pertumbuhan kredit yang lebih rendah dibandingkan dengan sektor-sektor ekonomi yang tidak terkena dampak pandemi ini. Berdasarkan temuan ini, pemerintah harus berhati-hati ketika merumuskan kebijakan untuk memastikan kebijakan tersebut tepat sasaran. Selain itu, badan usaha juga harus mempunyai rencana darurat (contingency plan) permodalan jika terjadi krisis. Keterbatasan penelitian ini adalah penentuan sektor ekonomi terdampak Covid-19 hanya didasarkan pada laju pertumbuhan PDB. Penelitian ini bermanfaat bagi pemerintah dan lembaga perbankan untuk mengevaluasi kebijakan penyaluran kredit di masa pandemi.
THE EFFECTS OF ISLAMIC ETHICAL IDENTITY INDEX ON FINANCIAL PEPRFORMANCE Utami, Indah Setia; Suyono, Eko; Pramuka, Bambang Agus
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 1 No 1 (2019): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2019.1.1.2208

Abstract

This study examines,firstly, the influence of Islamic Ethical Identity disclosure on Return on Asset, Return on Equity, and Economic Value Added of Islamic Bank in Indonesia, Malaysia, and Gulf Cooperation Council (GCC) Countries, and secondly,this study also examines the differences of Islamic Ethical Identity disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries. This study uses panel data from 2008-2013 which published in website of each Islamic Bank selected as a sample in this study.The result of regression shows that the disclosure of Islamic Ethical Identity hasa signifficant effect on ROA, ROE, and EVA. Meanwhile, the result of independent T-test shows that there is no differences on Islamic Ethical Identity Disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries.
Implementasi sistem e-filing, e-billing, dan pemahaman perpajakan terhadap kepatuhan wajib pajak di Tasikmalaya Lamdora, Raden Agil; Suyono, Eko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 3 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/c8yc8v17

Abstract

This study aims to determine: (1) Implementation of e-filing, e-billing system, taxation understanding, and taxpayer compliance at the KPP Pratama Tasikmalaya. (2) The effect of the implementing of e-filing, e-billing and taxation understanding on taxpayer compliance at the Pratama Tasikmalaya tax service office. This study uses primary data by distributing online questionnaires its aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and ebilling taxpayers at the Pratama tax service office in Tasikmalaya. In this study using a sample of 100 respondents, the sampling method uses self-selected respondents, is someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The analysis technique used to manage the data was multiple regression tests using the SPSS program. The results of this study indicate that (1) Implementation of e-filing, e-billing system, taxation understanding, and taxpayer compliance at the KPP Pratama Tasikmalaya showed a good condition. (2) The implementation of e-filing and e-billing system partially does not affect on taxpayer compliance. (3) Taxation understanding partially has a significant affect on taxpayer compliance
Intellectual Capital di UMKM: Analisis Bibliometrik Artati, Dwi; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Suyono, Eko; Kusuma, PDI
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.5893

Abstract

Perkembangan teknologi dan ilmu pengetahuan yang sangat cepat adalah tanda era globalisasi. Era globalisasi ditandai dengan persaingan ekonomi. Daya saing saat ini bergantung pada kemampuan usaha mikro, kecil, dan menengah (UMKM) dalam bidang teknologi dan ilmu pengetahuan. UMKM yang mampu bersaing selalu berupaya mencari strategi bersaing dan basis daya saing yang tepat untuk unggul. UMKM perlu menggunakan strategi pengelolaan pengetahuan untuk meningkatkan daya saing dengan implementasi pengelolaan Intellectual Capital. Artikel ini bertujuan untuk mengetahui dan memetakan penelitian yang membahas tentang Intellectual Capital di UMKM (MSMEs) dengan bibliometrik dalam periode pangamatan dari tahun 1998 sampai dengan tahun 2023. Data diperoleh dari database Scopus dengan kata kunci “Intellectual Capital AND MSMEs”. Dari pencarian dalam database scopus diperoleh sebanyak 285 artikel atau dokumen yang membahas tentang Intellectual Capital di UMKM. Metode yang digunakan yaitu analisis bibliometric, dengan menggunakan software R biblioshiny dan Microsoft excel. Hasil dari pemetaan ini menunjukkan bahwa dari waktu ke waktu publikasi meningkat. Sumber publikasi terbanyak berasal dari Journal of Intellectual Capital. Dokumen yang paling banyak dikutip adalah artikel karya Chen, Y. S. (2008). Sementara penulis yang paling banyak publikasi yaitu Khalique M. Dan topik yang sering dibahas adalah Knowledge – Management.
Implementasi Corporate Social Responsibility (CSR) pada UMKM Berbasis Bisnis Islami Yuniarto, Arif Sapta; Suyono, Eko; Susilowati, Dewi; Herwiyanti, Eliada
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/qvkhhj22

Abstract

Penelitian ini bertujuan untuk mendeskripsikan implementasi Islamic Corporate Social Responsibility (ICSR) pada sebuah institusi bisnis Islami. Sebuah perusahaan ritel milik pengusaha Muslim yang berlokasi di Kabupaten Bantul, Yogyakarta, dipilih sebagai objek penelitian ini. Menggunakan metode fenomenologi, penelitian ini memadukan wawancara dan observasi untuk mengumpulkan data primer kualitatif. Data dianalisis menggunakan analisis isi tematik untuk mencerminkan temuan yang berkaitan dengan konsep tawhid, maqasid asy-syariah, dan tanggung jawab dalam Islam. Penelitian ini mengamati bahwa perusahaan ritel telah melaksanakan 42 aktivitas untuk memenuhi tanggung jawab terhadap karyawan, pelanggan, masyarakat, lingkungan, dan pemerintah. Aktivitas-aktivitas tersebut kemudian dapat diklasifikasikan ke dalam sembilan tanggung jawab primer (dururiyyat), sembilan tanggung jawab pelengkap (hajiyyat), dan 26 tanggung jawab penyempurna (tahsiniyyat). Penelitian ini juga mengungkapkan adanya satu aktivitas yang bertentangan dengan syariah, yaitu pemberian diskon kepada pelanggan yang menggunakan kartu kredit/debit bank konvensional.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA TOKO HAEKAL KELURAHAN ARCAWINAGUN PURWOKERTO TIMUR Suyono, Eko; Rusmana, Oman; Arintoko, Arintoko
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.13701

Abstract

Traditional stores continue to experience the following weaknesses: unclear organizational structure and work division, lack of recording and reporting financial transactions, and imperfect accounting information systems. This PKM implementation is taking place at the Haekal Shop located at Jl. Margo Mulyo No. 2RT 008 RW 008, Arcawinangun, East Purwokerto, and is expected to be completed by the end of October 2023. This PKM aims to implement an accounting information system for the management of financial transactions in traditional partner stores. The output of the 2014 National Strategic Research, which collects data qualitatively through in-depth interviews and Focus Group Discussions, is the product. The majority of traditional shops in Banyumas still manage their financial transactions manually, while others have already adopted basic computer systems, according to the findings of this study. In general, these traditional businesses have not instituted accounting recording and reporting in accordance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). In 2014, research based on these findings developed an appropriate model for a retail or shop financial transaction management system. Using Toko Haekal as a partner, this PKM activity is presently in the stage of implementing the accounting information system model resulting from this research in the form of a manual-based and computer-based accounting system.
Pengaruh Fee Audit dan Rotasi Auditor terhadap Kualitas Audit pada Perusahaan Manufaktur di BEI Tahun 2019-2022 Cahyono, Efri; Suyono, Eko; Lestari, Puji
Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 2 (2024): Oktober 2024
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v5i2.240

Abstract

The auditor performs tasks by adhering to applicable audit standards and the code of ethics for public accountants. In addition, auditors at public accounting firms play a role in assessing the fairness of a company's financial statements in all aspects, including recognition, measurement, reporting, and disclosure. The aim of this study is to analyze the effect of audit fees on audit quality in manufacturing companies and to analyze the effect of auditor rotation on audit quality in manufacturing companies. The subject of the research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, totaling 59 companies per year. The sample represents a portion of the population that serves as the subject of the research. In this study, the entire population will be used as the sample, amounting to 59 companies each year. Since the research covers the period from 2019 to 2022 (4 years), the total sample for this study is 236 companies. This research uses secondary data, specifically from the financial statements of companies from 2019 to 2022. Descriptive statistics using SPSS will be applied to test the data, and multiple linear regression analysis will be used to evaluate the hypotheses. The results of this study indicate that audit fees have no effect on audit quality, whereas auditor rotation does have an effect on audit quality.
Telaah Konseptual atas Berbagai Model Pengukuran Earnings Management: Edisi Revisi Suyono, Eko; Sunarmo, Agus; Sugiarto, Sugiarto; Budianto, Roni
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.748 KB) | DOI: 10.32424/1.saap.2022.1.2.7906

Abstract

As explained by Healy and Wahlen (1999), earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying outcomes that depend on reported accounting numbers or to influence contractual outcomes that depend on reported accounting numbers’. Several accounting researchers have proposed models for detecting the earnings management, e.g, Healy model (1985), De Angelo model (1986), Jones model (1991), Industry model (1991), Modified Jones Model (1995), Dechow & Dichev model (2002), Kothari Model (2005), Classification Shifting Model (McVay, 2006), Stubben Model (2010), the new approach model (2011), etc. This study aims to evaluate those of earnings management models, which is the most accurate in measuring earnings management. After comparing those earnings management models, this study concludes that the new approach model is able to overcome the weaknesses in other models, thus, so far it is the most accurate model in measuring the earnings management.
Co-Authors Arif Sapta Yuniarto Arintoko Arintoko, Arintoko Artati, Dwi Bambang Agus Pramuka Budianto, Roni Cahyono, Efri Dewi Susilowati Eliada Herwiyanti Fathurokhman, Agus Kusuma, PDI Lamdora, Raden Agil Oman Rusmana Praptapa, Agung Prastyawati, Rani PUJI LESTARI SE, Warsidi Sugiarto S Sunarmo, Agus Utami, Indah Setia