Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.03

P-Index

This Author published in this journals

All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JAKPI Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE JIEMAN: Journal of Islamic Educational Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Hero Priono, Hero

Unknown Affiliation

Author-ID : 562693

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

Published : 22 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Kinerja Badan Jaminan Sosial Dan Kepuasan Pelanggan Putri, Elsa Triandhani; Priono, Hero; Susilowati, Endah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The purpose of this research is to test the quality of service and company capability through the customer satisfaction and company performance of Indonesia social security agency of human resource ( BPJS Ketenagakerjaan). This is quantitative research with survey method approach. It was population 1.011 people and distributed 91 questionnaires for BPJS Ketenagakerjaan Jember branch. Partial Least Square (PLS) software used to test the hyphotesis.The research found that service quality variable has effect through the customer satisfaction but does not have any effect for the company performance. Company capability variable affects the customer satisfaction and company performance.

The Effect of Corporate Governance on Investor Reaction in Mediation of Internet Financial Reporting Puspaningrum, Faluthia Fitri; Priono, Hero; Sulistyowati, Erna; Muslimin; Hidajat, Sjarief
Nusantara Science and Technology Proceedings 3rd Economics, Business, and Government Challenges 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1308

Internet Financial Reporting can help investors more quickly access company information as a basis for decision making. The sooner the information will make it easier for investors to react. Investor's reaction to information is indicated by a reaction to information that is valuable to investors, both good news or bad news. Corporate governance has developed as a reaction to various corporate failures as a result of bad corporate governance, so that information about corporate governance in the company can cause investor reactions, because the good or bad implementation of corporate governance in the company is one of the factors in decision makings, especially in investing in a company. This study aims to analyze and prove the effect of corporate governance on investor reaction mediated by internet financial reporting. The method used in this research is the quantitative method. The object of research used is companies included in Indonesia's Corporate Governance in collaboration with SWA magazine for the period 2013 - 2017. The population in this study is ninety-nine companies that are included in the Indonesian of Corporate Governance in collaboration with SWA magazine for the period of 2013 - 2017. To determine the research sample, the probability sampling method is used. The samples in this study were eight companies that were included in the Indonesia Most Trusted Company ranking in Indonesia's list of Corporate Governance in collaboration with SWA magazine for the period 2013-2017. Data collection techniques used were secondary data collection techniques, namely data obtained indirectly by studying documents related to research. Secondary data in the form of data on company financial statements included in Indonesia's of Corporate Governance in collaboration with SWA magazine for the period 2013 - 2017 published on the official website of the IDX. The analytical method used is Partial Least Square (PLS) which is assisted with Warp PLS 6.0 software. The results showed that Corporate Governance does not affect Internet Financial Reporting; Corporate Governance does not affect Investor Reaction; Internet Financial Reporting affect Investor Reaction, and Internet Financial Reporting does not mediate Corporate Governance to Investor Reactions.

Pengelolaan Dana Desa Menuju Good Government Governance pada Desa Pasar Lama Kabupaten Banjar Hastuty, Agnia Medina; Priono, Hero
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Penelitian ini bertujuan untuk mengetahui bagaimana Pengelolaan Dana Desa Menuju Good Government Governance Pada Desa Pasar Lama Kabupaten Banjar. Good Government Governance meliputi Partisipasi, Penegakan hukum, Akuntabilitas, Daya Tanggap, Berorientasi pada konsenus, Keadilan, Efisiensi dan Efektivitas, Visi strategis, dan Transparansi. Di masa pandemi Covid-19, 8% dari dana desa dialokasikan untuk penanganan Covid-19, dengan adanya peraturan tersebut maka pnegalokasian dana desa akan berbeda dengan yang telah direncanakan. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigma interpretif. Informan terdiri dari Penanggung Jawab Desa, Sekretaris Desa, dan Kepala Urusan Keuangan Desa Pasar Lama Kabupaten Banjar. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Teknik analisis data dimuai dari penyederhanaan data, proses mengecek keabsahan data, proses analisis data dan menarik kesimpulan. Hasil penelitian menunjukkan bahwa Pemerintah Desa Pasar Lama Kabupaten Banjar telah menerapkan prinsip Partisipasi, Daya Tanggap, Berorientasi ada Konsensus, Keadilan, Efisiensi dan Efektivitas, Visi Strategis, dan Transparansi dalam pengelolaan dana desa dengan baik. Tetapi belum sepenuhnya terlaksana di Prinsip Akuntabilitas karena kerap belum tepat waktu dalam menyajikan Laporan Keuangan dan juga belum melaksankaan SIJAKA atau Sistem Informasi Jaga Kawal. Pemerintah Desa Pasar Lama sudah cukup baik dalam pelaksanaan pengelolaan Dana Desa, tetapi diperlukan peningkatan dalam efektivitas waktu untuk menyajikan laporan keuangan dan menngunakan Sistem Informasi yang telah disediakan.

AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GKI MERISI INDAH DENGAN PENDEKATAN KUALITATIF Harjono, Natasya Ramadhanty; Priono, Hero

Publisher :

Penelitian ini bertujuan untuk mengetahui pertanggungjawaban keuangan Gereja Kristen Indonesia (GKI) Merisi Indah dan menganalisis pengendalian internal yang diterapkan Gereja Kristen Indonesia (GKI) Merisi Indah. Metode penelitian ini menggunakan penelitian kualitatif. Penelitian ini dilakukan di Gereja Kristen Indonesia (GKI) Merisi Indah, Bendul Merisi, Kec. Wonocolo, Surabaya, Jawa Timur Hasil dari penelitian ini ialah telah dipublikasikannya beberapa informasi mengenai pengendalian intern dan pertanggungjawaban keuangan. Oleh karena itu, berdasarkan informasi tersebut dapat dilakukan penelitian dari pengendalian internal yang telah menghasilkan hasil yang sesuai, seperti penerapan visi dan misi terhadap perkembangan teknologi saat ini. Informasi pengendalian intern dan pertanggungjawaban sangat sesuai sebagai penelitian utama dengan tema pembangunan gereja. Dari hasil analisis dan keterbatasan penelitian ini, signifikansi penelitian ini ialah bahwa beberapa informasi tentang pengendalian internal dan akuntabilitas keuangan telah dirilis.

AKUNTABILITAS PENGELOLAAN DANA DESA DALAM UPAYA PEMBERDAYAAN MASYARAKAT PADA MASA PANDEMI COVID-19 DI DESA CERME LOR Widiyanti, Rosalia; Priono, Hero
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2036

Tujuan dari penelitian ini yakni guna mengetahui implementasi dari prinsip akuntabilitas dalam pengelolaan dana desa terutama untuk upaya pemberdayaan masyarakat pada masa pandemi covid-19. Penelitian ini merupakan penelitian kualitatif yang menggunakan metode kualitatif deskriptif. Penelitian ini dilakukan di Desa Cerme Lor, Kabupaten Gresik. Informan yang dipilih yaitu Aparat Desa Cerme Lor dan dua orang perwakilan masyarakat desa. Data dikumpulkan dengan menggunakan teknik observasi, wawancara mendalam, dan dokumentasi. Teknik analisis data mencakup tahapan reduksi data, penyajian data, dan menarik kesimpulan. Sehingga diperoleh hasil penelitian yang memperlihatkan bahwa secara umum pengelolaan dana desa yang terdiri dari tahap perencanaan, pelaksanaan, penatausahaan, laporan, dan pertanggungjawaban telah menerapkan prinsip akuntabilitas dan pelaksanaannya sesuai dengan Permendagri Nomor 113 Tahun 2014, namun masih terdapat beberapa kekurangan seperti kurangnya pertanggungjawaban secara administratif karena faktor kualitas sumber daya manusia. Upaya pemberdayaan masyarakat di Desa Cerme Lor pada masa pandemi belum maksimal dikarenakan dana desa lebih banyak dialokasikan untuk penanganan pandemi.

OPTIMALISASI PROFITABILITAS: DAMPAK PERPUTARAN KAS, PERSEDIAAN, DAN PIUTANG PADA PERUSAHAAN SEKTOR ENERGI BATU BARA BADLIN, SABRINA; PRIONO, HERO
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 9, No 1 (2024): Januari - Juni 2024
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v9i1.1038

Pada perusahaan energi batu bara ini profitabilitasnya mengalami fluktuasi yang disebabkan oleh penurunan harga komoditas batu bara akibat dari kelebihan pasokan atau produksi berlebih. Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris bagaimana perputaran kas, perputaran persediaan dan perputaran piutang berkontribusi terhadap net profit margin pada perusahaan sektor energi batu bara yang terdaftar di BEI tahun 2019-2022. Penelitian dilakukan pada sektor energi batu bara yang terdaftar di Bursa Efek Indonesia yang merupakan subjek pada penelitian ini. Populasi pada penelitian, tercatat sebanyak 34 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling, yang didapat jumlah sampel 44, yang didapat dari 11 laporan keuangan perusahaan pada sektor energi batu bara yang terdaftar di BEI selama 4 tahun. Teknik analisis yang dipakai berupa uji normalitas, uji asumsi klasik, regresi linier berganda dan uji hipotesis. Berdasarkan temuan penelitian dari hasil pengujian dan diskusi yang dilakukan, dapat disimpulkan bahwa perputaran piutang, perputaran persediaan dan perputaran kas secara bersamaan memiliki kontribusi terhadap profitabilitas. Secara parsial, perputaran kas memiliki kontribusi terhadap profitabilitas, perputaran persediaan tidak memiliki kontribusi terhadap profitabilitas dan perputaran piutang tidak memiliki kontribusi terhadap profitabilitas pada perusahaan sektor energi batu bara yang terdaftar di BEI tahun 2019-2022.

Pengaruh prinsip akuntabilitas dan transparansi terhadap kinerja pegawai Aufa Moerrin, Dimas; Priono, Hero
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Achieving the best or consistent performance is not an easy matter and this is also experienced by PT Jasamitra Popertindo where organizational performance is still not optimal. The existence of performance problems at PT Jasamitra Propertindo is at least illustrated by the statement of one of the directors of PT Jasamitra Porpertindo, namely the Director of Human Resources and General Affairs, who said that there are still some employees who arrive late and some people are absent from work. Performance problems can also be seen from the realization of spending that is far from the set budget. In addition, BPIP is always serious about improving the implementation of bureaucraticreform and internal performance accountability. In order to create a capable and competitive bureaucracy, able to translate government programs effectively and efficiently. BPIP's ranks are encouraged to be more consistent and innovative based on performance. Organizational transformation is marked by more and more work units synergizing with other work units. Performance achievements related to Indonesia are synonymous with diversity. Every program and activity can be optimized to be felt directly by the community. This study aims to obtain empirical evidence of the effect ofaccountability and transparency on employee performance. The object of this research is PT. Jasamitra Propertindo with the number of employees who can be used as respondents as many as 25 people. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that accountability and transparency statistically have a positive and significant effect on employee performance so that these results are in accordance with the hypothesis proposed in the study.

Pengaruh sistem pengendalian internal, sistem informasi akuntansi dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana kelurahan di Kecamatan Gubeng Kota Surabaya Sakti Anggoro Putra, Bima; Priono, Hero
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

ICW data states that village heads are quite often entangled in corruption crimes, in 2016to 2017 there were 110 village heads and in 2018 there were 102 suspects. As for the internal problems of the Gubeng District, Surabaya City, namely the lack of performanceaccountability caused by lack of knowledge of the sub-district government in using accounting information systems. As a result, the sub-district government relies too muchon outsourcing in the use of its accounting information system. This study aims to obtainempirical evidence of the effect of internal control systems, accounting information systems, and the use of information technology on the accountability of village fund management. The objects in this study are 6 (six) Kelurahan in Gubeng Subdistrict, Surabaya City with several employees who can be used as respondents as many as 30 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system andaccounting information system had a statistically positive and significant effect on the accountability of village fund management, while the use of information technology hadno statistically significant effect on the accountability of village fund management.

Pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja karyawan Wijaya, Dimas Azharino; Priono, Hero
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The implementation of the internal control system at the Perumda BPR Bank Daerah Lamongan often results in weaknesses such as delays and input errors. Therefore, the need for an accounting information system and an internal control system is a system that has the task of managing financial data or transactions into information in the form of financial reports, the financial information is needed to meet the needs of internal and external parties that will be used as financial decision making. Implementation of Enterprise Resource Planning (ERP) can run smoothly, companies must prepare several things, including how to choose an ERP system that suits their needs, build a business model and prepare company management that must be carried out due to the implementation of the ERP system. The information system used in the company takes time to adapt for employees to operate it. This study aims to obtain empirical evidence of the effect of internal control systems and accounting information systems on employee performance. The object of this research is Perumda BPR Bank Daerah Lamongan with the number of employees who can be used as respondents as many as 34 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system and accounting information system statistically had a positive and significant effect on employee performance.

Pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kinerja karyawan Wijaya, Dimas Azharino; Priono, Hero
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to obtain empirical evidence of the effect of accounting information systems and internal control systems on employee performance. This study uses quantitative research methods. The object of this research is Perumda BPR Bank Daerah Lamongan with the number of employees who can be used as respondents as many as 34 people. The results of the study indicate that the accounting information system has a positive and significant effect on employee performance so that these results are in accordance with the hypothesis proposed in the study. The internal control system has a positive and significant effect on employee performance so that these results are in accordance with the hypothesis proposed in the study. The value of the coefficient of determination (R Square) is 0.837, which means that 83.7% of the variation of the accounting information system and internal control system variables can explain the employee performance variable, while the remaining 16.3% is explained by other independent variables not proposed in the research model.

Co-Authors Audika, Brian Aufa Moerrin, Dimas BADLIN, SABRINA Budiwitjaksono, Gideon Setyo Endah Susilowati Erliya Wati, Fitri Erna Sulistyowati Famiyanti, Riski Fitri Nurjannah, Eka Frediyanto, Jaya Harjono, Natasya Ramadhanty Hastuty, Agnia Medina Hidajat, Sjarief Idris, Moch Kania, Niken Yofi Mayasari, Eka Muslimin Nurmatama, Muhammad Rafie Pamungkasari, Shandra Agusti Puspaningrum, Faluthia Fitri Putri, Elsa Triandhani Putri, Elsa Triandhani Rahman, Wildan Arindra Rida Perwita Sari Sakti Anggoro Putra, Bima Santoso, Arif Rahman Budi Sri Trisnaningsih Widiyanti, Rosalia Wijaya, Dimas Azharino

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search