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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Accounting and Investment Public Health of Indonesia BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi
Rudy Suryanto, Rudy
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Public Health

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Skeptisisme personal dan situasional terhadap keputusan audit: sebuah studi eksperimen Suryanto, Rudy; Sani, Azkia Fiki; Sofyani, Hafiez
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.883 KB) | DOI: 10.24912/ja.v22i2.354

Abstract

The study aims to examine the influence of personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment 2x3 factorial design between subjects with divides personal scepticism into high and low, and case of situational scepticism about audit experience from previous years into positive, neutral and negative. The subject of experiment are 84 undergraduate accounting department students who have learned the course of auditing. ANOVA is applied as a tool to attempt the hypotheses. The result reveals that audit judgement made by auditor is influenced by their experience with client from previous years.
Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD) Suryanto, Rudy; Latif, Mohamad Abdul; Sofyani, Hafiez
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.807 KB) | DOI: 10.22219/jrak.v5i1.4984

Abstract

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN RISIKO PERUSAHAAN TERHADAP FEE AUDIT Suryanto, Rudy; Siskawati, Sinta Aria Dewi; Sofyani, Hafiez
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.691 KB) | DOI: 10.33558/jrak.v9i1.1364

Abstract

This study aims to analyze and provide empirical evidence of the influence of corporate governance structure and client risk towards audit fees. Corporate governance structure in this study uses the existence of independent commissioner, audit committee and majority shareholder. The bond ratings is used to measure client risk. This study uses secondary data from Indonesian Capital Market Directory (ICMD), annual reports, and bond ratings from PT. PEFINDO of companies which listed on Bursa Efek Indonesia in 2012-2013. This study uses purposive sampling method and resulted 104 firms. The method of analysis of this study used multi regression with SPSS 15.0. Program. The results indicate that corporate governance structure had no influence on audit fees, client risk have a positive influence on audit fees.
Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.18163

Abstract

This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George Rasch with the involvement of auditors working in Yogyakarta and Surakarta as the study sample. This study fiund that the auditor's experience and personality type affect the auditor's ability to detect fraud. While the workload and profesional skpetisme auditor assessed not affect the auditor's ability to detect fraud. More detailed results of this study are presented in this paper.
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES Ervina, Maya; Abdurahim, Ahim; Suryanto, Rudy
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.312 KB)

Abstract

This research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with company’s performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations amng intellectual capital with company’s performance. But the result not support relationship between intellectual capital with future company’s performance and future company’s performance with rate of growth of intellectual capital (ROGIC).
ANALISIS HUBUNGAN ANTARA BELANJA MODAL, PENDAPATAN ASLI DAERAH, KEMANDIRIAN DAERAH DAN PERTUMBUHAN EKONOMI DAERAH Apriana, Dina; Suryanto, Rudy
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.79 KB)

Abstract

Effective fiscal decentralization carried out since 10 years ago, one side gives greater authority in managing the area, but on the other side raises new problems. This is because the level of fiscal readiness of different areas. Increased authority possessed by local governments is expected to increase the independence of the region by maximizing the potentials in order to stimulate economic growth. This study aims to test how much capital expenditure and regional own revenue affect regional sufficiency and economic growth. This research obtained the result that capital expenditures did not significantly affect the regional sufficiency, while regional own revenue has a positive and significant impact on regional sufficiency. This research also obtains the results that capital expenditure, regional own revenue, and regional sufficiency did not significantly influence economic growth.
Kajian UMKM Naik Kelas di Kabupaten Sleman Tahun 2020 Suryanto, Rudy; Junaidi, Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.1039

Abstract

Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted. Research methodology: Qualitative approach with interviews and focus group discussions. Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover. Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing. Contribution: This study is expected to help contribute to the stages of development of MSMEs in Sleman Regency, so that it can help the Sleman Regency government to formulate policies related to MSMEs advancing to class.
Dynamic Capabilities in Healthcare: The Crucial Role of Adaptability in Enterprise Risk Management for Indonesian Hospitals Yaya, Rizal; Saud, Ilham Maulana; Murtin, Alek; Putra, Adli Zuliansyah; Suryanto, Rudy; Sofyani, Hafiez
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.999

Abstract

Background: The healthcare sector, particularly hospitals, encounters significant challenges that necessitate the implementation of robust risk management strategies. Maintaining the sustainability and performance of private hospitals is especially critical, given their pivotal role in delivering healthcare services. Objective: The purpose of this study is to investigate whether adaptability is a variable that can improve ERM and to determine the extent and relationship between ERM and performance and sustainability of private hospitals in Indonesia. Methods: A self-administered questionnaire which was sent to 58 hospitals online and filled in by the board members of the respective hospitals including the directors or upper and middle management. The analysis of the gathered data was conducted through Structural Equation Modeling-Partial Least Squares analysis. Result: The efficiency of ERM has been evidenced whereby it has a direct impact on hospital’s performance and sustainability. In addition, it can be observed that the study findings confirm that adaptability is a predictor variable of ERM, where adaptability is a prerequisite to enable ERM to have a positive influence on the performance and sustainability of Indonesian private hospitals. Conclusion: This study provides evidence of the importance of the dynamic capabilities theory as a framework to assess the significance of adaptability to the implementation of ERM in Indonesian hospitals. Keywords: adaptability; enterprise risk management; hospital; performance; sustainability
Implementation of the Smart & Green Building Concept in the UMY Student Dormitory Building Sukamta, Sukamta; Jamal, Agus; Utama, Nafi Ananda; Suryanto, Rudy; Subandono, Bagus; Budiyanto, Gunawan; Suryanto, Arwan
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol. 13 No. 2: August 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/berdikari.v13i2.28064

Abstract

The design of student housing in the modern era is not only required to provide functional comfort but also to address the challenges of energy efficiency and environmental sustainability. Universitas Muhammadiyah Yogyakarta (UMY) responds to these needs through the development of a Student Dormitory that adopts the principles of smart and green building. The purpose of this community engagement program is to evaluate the implementation of intelligent and environmentally friendly building concepts from technical, functional, and operational economic perspectives. This program employs a case study method with a descriptive qualitative approach, based on the analysis of building technical documents and a review of relevant national and international scientific literature. The findings show that the integration of digital access control systems (smart access), energy-efficient VRV (Variable Refrigerant Volume) cooling, harmonic filters, solar water heaters, and the use of Panasap Blue Glass has significantly contributed to reducing energy consumption by up to 40%. In addition to enhancing residents’ comfort and security, these technologies also demonstrate potential investment payback within 5 to 7 years. The implications extend beyond cost and operational efficiency, contributing directly to the achievement of the Sustainable Development Goals (SDGs). Furthermore, this program is grounded on the principle of sustainability, emphasizing the long-term utilization of eco-friendly technologies, the principle of benefit, ensuring tangible advantages for students, the university, and the wider community through improved quality of life and reduced carbon footprint; and the principle of economic viability, guaranteeing operational cost efficiency and financial sustainability of the project. The strategic objectives of this community engagement initiative are (1) to establish UMY’s Student Dormitory as a model of environmentally conscious student housing in tropical regions, (2) to promote knowledge and technology transfer on smart and green buildings to other universities, (3) to strengthen UMY’s reputation as a modern campus aligned with the SDGs agenda, and (4) to create an energy-efficient housing ecosystem that contributes to long-term cost savings and improved residents’ well-being. In conclusion, the study indicates that UMY’s student housing model, based on smart and green building principles, is feasible to adopt as a reference for dormitory development in other higher education institutions, particularly in tropical areas
Co-Authors Agus Jamal Alek Murtin, Alek Dina Apriana Gunawan Budiyanto Hafiez Sofyani Heriyanto, Edwin Ilham Maulana Saud, Ilham Maulana Junaidi Junaidi Latif, Mohamad Abdul Maya Ervina, Maya Putra, Adli Zuliansyah Rizal Yaya, Rizal Sani, Azkia Fiki Siskawati, Sinta Aria Dewi Subandono, Bagus Sukamta Sukamta Suryanto, Arwan Utama, Nafi Ananda Yosita Indriyani, Yosita