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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Riset Terapan Akuntansi Accounting Global Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah ASET JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdi Dharma Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat
Agung Prajanto
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peningkatan Kompetensi Akuntan Melalui Integrasi Teknologi Data, Blockchain Dan Artificial Intellegence Dalam Kurikulum Akuntansi Untuk Menghadapi Revolusi Industri 5.0 Satata, Devina Putri Indra; Dewi, Tria Purnama; Prajanto, Agung
Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i2.12947

Abstract

Kebutuhan teknologi di era revolusi industri 5.0 pada perusahaan menjadi tantangan bagi profesi akuntan di masa depan. Penelitian bertujuan untuk mengevaluasi efektivitas integrasi teknologi analisis data dalam kurikulum akuntansi untuk meningkatkan kompetensi akuntan. Penelitian menggunakan pendekatan kuantitaif dengan 100 populasi penelitian, didapatkan 50 (lima puluh) sampel penelitian dengan menggunakan simple random sampling. Sumber data berasal dari penyebaran kuisioner kepada mahasiswa akuntansi dan lulusan akuntansi serta praktisi seperti akuntan dan auditor di Kota Semarang. Hasil penelitian menunjukan bahwa Dukungan Fakultas dan Universitas belum mampu meningkatkan Kompetensi Mahasiswa, begitupula dengan Ketersediaan Teknologi dan Infrastruktur. Namun, integrasi kurikulum berbasis teknologi dengan studi akuntansi berpengaruh kuat terhadap kompetensi mahasiswa akuntansi. Kesimpulannya, perguruan tinggi sudah semestinya memulai kebijakan kurikulum akuntansinya yang baru seiring dengan bergeraknya perkembangan teknologi informasi.
Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia Hartanto, Maria Chruzita; Prajanto, Agung; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.17-27

Abstract

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and audit quality. Profitability will be measured with Return on Asset, Liquidity with Current Ratio, Solvency with Debt to Asset Ratio, and Firm Size with Logaritma Natural of Total Assets. The data used in this study is secondary data. The mining businesses listed on the Indonesia Stock Exchange (IDX) in 2019–2021 comprise the study's population. Purposive sampling determines the sample, leaving 65 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. In contrast, Audit Quality will be measured using the services of a public accounting firm hired by the company. The results indicate that while solvency had no impact on the going-concern opinion, variable Profitability, liquidity, firm size, and audit quality all significantly influenced going-concern opinion.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MAKANAN DAN MINUMAN : THE INFLUENCE OF CORPORATE GOVERNANCE AND LEVERAGE ON ACCOUNTING CONSERVATISM IN FOOD AND BEVERAGE COMPANIES Saraswati, Atikah; Prajanto, Agung
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.636-653

Abstract

This study examines the impact of corporate governance mechanisms and leverage on accounting conservatism in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. Employing a quantitative approach with a sample of 113 companies, data was collected from financial reports and analyzed using multiple linear regression. The results indicate that corporate governance mechanisms and leverage significantly influence accounting conservatism. Specifically, institutional ownership, audit committees, and leverage have significant positive effects. Conversely, independent commissioners, managerial ownership, and board size have insignificant impacts. These findings underscore the importance of effective corporate governance implementation to enhance financial report transparency and accountability.
DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA: DETERMINANTS OF FIRM VALUE OF HEALTHCARE SECTOR IN INDONESIA Maylani, Rhizma Putri; Oktafiyani, Melati; Prajanto, Agung
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.667-680

Abstract

The study investigates the effect of financial performance (profitability, liquidity, and solvency) on firm value. The methodology employs a quantitative approach, utilizing secondary data from annual reports. The research focuses on healthcare sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study utilized purposive sampling methods to observe 98 company samples. The study employs multiple linear regression analysis to conduct hypothesis testing with IBM SPSS version 26 software. The analysis indicates that profitability significantly enhances the value of a firm. Liquidity significantly enhances the firm's value. The statement suggests that the effect of solvency on firm value is not significant. The contribution of this research is to provide information for investors in assessing companies in the healthcare sector to consider the importance of financial performance so that it can be used as a reference in making investment decisions, as well as provides insights for regulators in designing stategies to support the sustainable increase the value of healthcare sector companies in a competitive market.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nadaredo, Salsa Haliza; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung; Fuad, Khoirul
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i1.12619

Abstract

This study aims to determine how profitability, liquidity, capital structure, dividend policy, and company size affect company value as determined by the price-to-book value (PBV) ratio. Sampling with purposive sampling technique is used together with quantitative methods to collect data. By using 58 company data in the energy industry listed between 2021 and 2023 on the Indonesia Stock Exchange. The analysis tool used is multiple linear regression through the SPSS program. The findings in this study reveal that the variables profitability, dividend policy, capital structure, and company size affect company value. In addition, this study produces a liquidity variable that does not affect company value. The implication of this study is the importance of companies paying attention to financial performance and company policies to increase company value.
Faktor Internal dan Eksternal Sebagai Determinan Peningkatan Penyaluran Kredit Bank Umum di Indonesia Pratiwi, Ririh Dian; Prajanto, Agung
Jurnal Penelitian Ekonomi dan Bisnis Vol. 5 No. 1 (2020): March 2020
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v5i1.3133

Abstract

This study aims to examine whether CAR, DPK, ROA, BIRate and Economic Growth affect the increase in lending to commercial banks in Indonesia. The population used is conventional commercial banks located in Indonesia and registered with OJK. Samples were obtained by purposive sampling method, with criteria (1) Conventional Commercial Banks in Indonesia which are found in the OJK in 2015-2018, (2) Publishes its financial statements, (3) Banks of all shares owned by Indonesian citizens, (4) Banks that experience credit score increases every Quarter of 2015-2018. The data analysis method used is quantitative statistics. The analysis conducted is multiple linear regression analysis. In addition to descriptive statistical testing, in multiple linear regression contains several tests, namely the classical assumption test, testing the regression model using the Statistical F-test, and testing the hypothesis using the Statistical t-test. The results obtained are that CAR and DPK do not affect the increase in lending. While the ROA, BIRate and Economic Growth variables proved to have an effect on the increase in lending to commercial banks in Indonesia in 2015-2018.Keywords: Internal Factors; External Factors; CreditPenelitian ini bertujuan untuk menguji apakah CAR, DPK, ROA, BIRate dan Pertumbuhan Ekonomi berpengaruh terhadap Peningkatan Penyaluran Kredit pada Bank Umum di Indonesia. Populasi yang digunakan adalah Bank Umum Konvensional yang terdapat di Indonesia dan terdaftar pada OJK. Sampel diperoleh dengan metode purposive sampling, dengan kriteria (1) Bank Umum Konvensional di Indonesia yang terdapat di OJK tahun 2015-2018, (2) Mempublikasikan laporan keuangannya, (3) Bank seluruh sahamnya dimiliki Warga Negara Indonesia, (4) Bank yang mengalami kenaikan nilai kredit setiap Triwulan tahun 2015-2018. Metode analisis data yang digunakan adalah statistik kuantitatif. Analisis yang dilakukan adalah analisis regresi linier berganda. Selain pengujian statistik deskriptif, dalam regresi linier berganda memuat beberapa pengujian yaitu uji asumsi klasik, pengujian model regresi dengan menggunakan uji Statistik F, serta pengujian hipotesis dengan menggunakan uji Statistik t. Hasil penelitian yang diperoleh adalah CAR dan DPK tidak berpengaruh terhadap peningkatan penyaluran kredit. Sedangkan variabel ROA, BI Rate dan Pertumbuhan Ekonomi terbukti berpengaruh terhadap peningkatan penyaluran kredit pada Bank Umum di Indonesia tahun 2015-2018.Kata Kunci: Faktor Internal ; Faktor Eksternal; Kredit
The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange Septriana, Ira; Triyono, Hermawan; Prajanto, Agung
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 2 (2021): September 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i2.4303

Abstract

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 
REVOLUSI INDUSTRI 4.0: DESAIN PERKEMBANGAN TRANSAKSI DAN SISTEM AKUNTANSI KEUANGAN Prajanto, Agung; Pratiwi, Ririh Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.238 KB) | DOI: 10.36694/jimat.v10i1.187

Abstract

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.
OPTIMALISASI KAPASITAS PRODUKSI PENGRAJIN TAS KULIT LUKIS DI BALI Prajanto, Agung; Machmuddah, Zaky; Kinasih, Hayu Wikan; Mendra, Ni Putu Yuria; Manuari, Ida Ayu Ratih
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 6 No. 2 (2025): Oktober 2025
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jadma.v6i2.12441

Abstract

Inisiatif ini diarahkan untuk meningkatkan output manufaktur dan meningkatkan pendapatan secara keseluruhan. Tantangan yang dihadapi oleh kolaborator terutama terbagi dalam dua kategori berbeda: pengawasan operasional dan administrasi ekonomi. Masalah khusus dalam pengawasan operasional melibatkan memiliki sejumlah kecil staf yang terlatih khusus dan menggunakan mesin yang dioperasikan dengan tangan bersama dengan pengaturan produksi. Masalah khusus dalam administrasi ekonomi meliputi: dokumentasi transaksi masih dilakukan dengan tangan, sehingga data ekonomi tidak dicatat dengan benar, dan pemilik tidak sepenuhnya memahami elemen-elemen mendasar dari catatan ekonomi, seperti biaya produksi, laporan arus kas, dan item serupa. Metode pelaksanaan pengabdian dilakukan melalui serangkaian langkah yang berbeda, meliputi promosi (sosialisasi), sesi pengembangan keterampilan (pelatihan), integrasi teknologi (pelatihan), bimbingan dan penilaian (pendampingan), serta tahap kelayakan jangka panjang proyek (evaluasi). Hasil yang diperoleh antara lain, inisiatif pendidikan yang berfokus pada peningkatan kemampuan produksi dilaksanakan, termasuk sesi instruksional tentang pengawasan produksi, pelatihan tentang penghitungan biaya produksi, dan dukungan dalam menyusun laporan ekonomi.
Pengaruh Fundamental Perusahaan Dan Reaksi Pasar Modal Selama Terjadinya Pandemi Covid-19 Terhadap Return Saham (Studi Empiris 35 Perusahaan Market Kapital Terbesar Indeks Saham Syariah Indonesia Periode 2019–2022) Alfiansyah, Muhadi; Prajanto, Agung
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.11034

Abstract

This study aims to analyze the influence of company fundamentals and capital market reactions during the Covid-19 pandemic on the stock returns of companies with the largest market capitalization included in the Indonesia Sharia stock index for the 2019-2022 period. This study is quantitative research with a purposive sampling technique and a total sample of 35 companies that meet the criteria. This study uses secondary data, namely data from financial reports for the period 2019 to 2022 obtained from the official website of the Indonesia Stock Exchange. The test results using multiple linear regression analysis show that return on equity has a significant effect on stock returns, price to book value has a significant effect on stock returns, earnings per share has no significant effect on stock returns, and there is no significant difference from the abnormal return before and after the announcement of covid-19. This study aims to analyze the influence of company fundamentals and capital market reactions during the Covid-19 pandemic on the stock returns of companies with the largest market capitalization included in the Indonesia Sharia stock index for the 2019-2022 period. This study is quantitative research with a purposive sampling technique and a total sample of 35 companies that meet the criteria. This study uses secondary data, namely data from financial reports for the period 2019 to 2022 obtained from the official website of the Indonesia Stock Exchange. The test results using multiple linear regression analysis show that return on equity has a significant effect on stock returns, price to book value has a significant effect on stock returns, earnings per share has no significant effect on stock returns, and there is no significant difference from the abnormal return before and after the announcement of covid-19.
Co-Authors Ahmad Khutsil Atok Alfiansyah, Muhadi Bambang Minarso, Bambang Budiarti, Dinar Dewi, Tria Purnama Dina Anggun Cahyadewi Durya, Ngurah Pandji Mertha Agung Faik Khotul Hamidah Hartanto, Maria Chruzita Hayu Wikan Kinasih Hermawan Triono Ida Ayu Ratih Manuari Imang Dapit Pamungkas Intan N, Carolline Nadilla Ira Septriana, Ira Khoirul Fuad, Khoirul Machmuddah, Zaky Maylani, Rhizma Putri Melati Oktafiyani Mila Sartika, Mila Nabila Jasmine, Adinda Nadaredo, Salsa Haliza Ni Putu Yuria Mendra Nila Tristiarini, Nila Nurcahyono Nurcahyono, Nurcahyono Oktavianasari, Ira Pratomo, Devina Agustin Goldie Rento Indah Hernawati Ririh Dian Pratiwi Ririh Dwi Pratiwi, Ririh Dwi Rudi Kurniawan Safira, Aprilia Gita Wulan Saputro, Dian Festiana Hadi Saraswati, Atikah Satata, Devina Putri Indra Sherly Erisliana Triyono, Hermawan Wikan Isthika, Wikan Wikan Kinasih, Hayu