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All Journal Journal of Economics, Business, & Accountancy Ventura 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) ETNIK : Jurnal Ekonomi dan Teknik Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JAKPI Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE JIEMAN: Journal of Islamic Educational Management ABDIMAS NUSANTARA
Hero Priono, Hero
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Determinants of Audit Report Lag in Indonesia Audika, Brian; Priono, Hero; Sari, Rida Perwita
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 18, No. 6 : Al Qalam (November 2024)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v18i6.3795

Abstract

Financial statements are a very important part of the company, especially for public companies. Users of financial statements are very broad, ranging from internal managerial as performance measurement and decision making to investors and creditors. The purpose of this study was to determine and analyze empirically the effect between audit committee size, independent audit committee, audit committee expertise, and diligent audit committee with audit report lag. This type of research is quantitative research. The data analysis method in this study uses the Smart Equation Model Partial Least Square (SEM-PLS). The variables that will be observed in this study are audit committee size, audit committee independence, audit committee expertise and audit committee diligence as independent variables, while audit report lag is the dependent variable. Company size, profitability, KAP reputation are used as control variables in 78 property sector companies listed on the Indonesia Stock Exchange in 2021-2022. The results of this study provide empirical evidence that good GCG implementation can have an impact on audit report lag.
THE IMPACT OF TAX AWARENESS, TAX SANCTIONS, AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE Kania, Niken Yofi; Priono, Hero
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5671

Abstract

The intent of this study is to examine the variables which would impress individual taxpayer compliance in Nganjuk Regency by using independent variables which include tax knowledge, tax awareness, and tax sanctions. Analyzing primary data collected by distributing questionnaires to 100 eligible respondents using a quantitative approach.  SPSS 26 is used in the analysis to do multiple linear regression. The study's findings indicate that tax awareness and knowledge have a significant impact on individual taxpayer compliance. However, tax sanctions have little effect on individual taxpayer compliance. Indirectly, this research proves that tax sanctions do not influence taxpayer compliance in Nganjuk Regency, and its results or level of influence differ from other studies that focused on areas outside Nganjuk Regency. This study will demonstrate whether awareness, sanctions, and knowledge are among the factors influencing taxpayer compliance in Nganjuk Regency. Individual taxpayer compliance is influenced by tax knowledge and awareness, but it is unaffected by tax sanctions. Of the three hypotheses formulated, it's evident that only the first and third hypotheses are accepted, whereas the second hypothesis is rejected.
Analisis Rasio Camels Dalam Menentukan Tingkat Kesehatan Bank Digital Rahman, Wildan Arindra; Priono, Hero
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24746

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank digital di Indonesia selama periode 2019–2023 dengan menggunakan metode CAMELS, yang mencakup aspek Capital, Asset Quality, Management, Earnings, Liquidity, dan Sensitivity to Market.Metode Penelitian: Jenis penelitian ini adalah kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan tahunan dari 12 bank digital yang terdaftar di OJK. Analisis dilakukan dengan teknik statistik deskriptif dan uji one sample t-test menggunakan SPSS.Originalitas/Novelty: Penelitian ini memberikan kontribusi baru dengan menerapkan metode CAMELS secara komprehensif pada bank digital, yang sebelumnya lebih banyak diterapkan pada bank konvensional atau syariah. Penelitian ini juga mencakup lebih banyak sampel bank digital dibandingkan studi sebelumnya.Hasil Penelitian: Secara umum, sebagian besar bank digital menunjukkan tingkat kesehatan yang tergolong sehat pada aspek capital dan asset quality, namun beberapa memiliki kelemahan pada aspek manajemen dan efisiensi operasional (BOPO), serta likuiditas.Implikasi: Penelitian ini penting sebagai acuan bagi regulator dalam merumuskan kebijakan pengawasan terhadap bank digital serta bagi bank digital itu sendiri dalam mengevaluasi strategi keuangan dan operasionalnya. Penelitian ini juga memberikan informasi bagi masyarakat dalam memilih bank digital yang sehat. Research Objectives: This study aims to assess the health level of digital banks in Indonesia during the 2019–2023 period using the CAMELS method, covering aspects of Capital, Asset Quality, Management, Earnings, Liquidity, and Sensitivity to Market.Research Method: This is a descriptive quantitative study using secondary data derived from the annual financial statements of 12 digital banks registered with the Financial Services Authority (OJK). Data analysis employed descriptive statistics and a one-sample t-test using SPSS.Originality/Novelty: This study contributes novelty by comprehensively applying the CAMELS method to digital banks, which is rarely done in previous studies that mostly focused on conventional or Islamic banks. It also uses a broader sample of digital banks.Research Results: Most digital banks showed a healthy status in terms of capital and asset quality, although some exhibited weaknesses in management, operational efficiency (BOPO), and liquidity.Implications: The research provides valuable insights for regulators in designing supervision policies for digital banks, and for banks themselves in evaluating their financial and operational strategies. It also helps consumers in selecting well-performing digital banks
Sikap Mahasiswa dalam Mendukung Kebijakan Pajak: Peran Persepsi Korupsi dan Pendidikan Perpajakan Santoso, Arif Rahman Budi; Priono, Hero
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24765

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh persepsi terhadap korupsi dan pendidikan perpajakan terhadap sikap mahasiswa dalam mendukung kebijakan pajak pemerintah. Fokus utama diarahkan pada bagaimana dua variabel tersebut membentuk preferensi dan kecenderungan sikap mahasiswa sebagai calon wajib pajak.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner terstruktur yang disebarkan kepada mahasiswa, kemudian dianalisis menggunakan teknik PLS-SEM untuk menguji hubungan dan pengaruh antar variabel. Populasi merupakan mahasiswa akuntansi UPN Veteran Jawa Timur yang berjumlah 1031 mahasiswa yang kemudian diambil sampel sebanyak 124 mahasiswa.Originalitas/Novelty: Kebaruan penelitian ini terletak pada integrasi dua perspektif teoretis utama—Theory of Planned Behavior dan Social Cognitive Theory—dalam menganalisis sikap fiskal generasi muda, khususnya mahasiswa. Penelitian ini juga menyoroti secara simultan aspek moral (persepsi korupsi) dan aspek kognitif (pendidikan perpajakan) sebagai determinan sikap terhadap kebijakan perpajakan, yang belum banyak dikaji secara bersamaan dalam konteks Indonesia.Hasil Penelitian: Hasil menunjukkan bahwa persepsi terhadap korupsi memiliki pengaruh signifikan terhadap sikap mahasiswa. Persepsi ini dapat membentuk sikap yang mendukung maupun tidak mendukung terhadap kebijakan pajak, tergantung pada bagaimana mahasiswa menilai integritas dan transparansi pemerintah. Sementara itu, pendidikan perpajakan tidak menunjukkan pengaruh signifikan terhadap sikap mahasiswa dalam mendukung kebijakan pajak. Hal ini menunjukkan bahwa pemahaman teknis saja belum tentu cukup untuk membentuk sikap tertentu, karena masih ada faktor lain yang turut memengaruhi, seperti pengalaman pribadi dan konteks lingkungan.Implikasi: Temuan ini menunjukkan pentingnya peningkatan kualitas pendidikan perpajakan yang lebih aplikatif serta integrasi nilai-nilai antikorupsi di lingkungan akademik. Selain itu, pemerintah dan otoritas perpajakan perlu melakukan pendekatan komunikasi yang lebih partisipatif dan kreatif dalam menyosialisasikan kebijakan pajak kepada generasi muda guna meningkatkan kepercayaan dan partisipasi fiskal mereka di masa depan. Research Objective: This study aims to analyze the influence of perceptions of corruption and tax education on students' attitudes in supporting government tax policies. The main focus is directed at how these two variables shape the preferences and attitudinal tendencies of students as prospective taxpayers.Research Methods: This study uses a quantitative approach with a survey method. Data were collected through structured questionnaires distributed to students, then analyzed using PLS-SEM techniques to test the relationship and influence between variables. The population consisted of 1,031 accounting students at UPN Veteran East Java, from which a sample of 124 students was taken.Originality/Novelty: The novelty of this study lies in the integration of two major theoretical perspectives-Theory of Planned Behavior and Social Cognitive Theory-in analyzing the fiscal attitudes of the younger generation, particularly university students. This study also highlights simultaneously the moral aspect (perception of corruption) and cognitive aspect (tax education) as determinants of attitudes towards tax policy, which have not been studied simultaneously in the Indonesian context.Research Results: The results show that perceptions of corruption have a significant influence on students' attitudes. These perceptions can shape attitudes that either support or oppose tax policies, depending on how students assess the integrity and transparency of the government. Meanwhile, tax education does not show a significant influence on students' attitudes toward supporting tax policies. This suggests that technical understanding alone may not be sufficient to shape certain attitudes, as there are other factors at play, such as personal experiences and environmental context.Implication: These findings indicate the importance of improving the quality of taxation education that is more applicable and the integration of anti-corruption values in the academic environment. In addition, the government and tax authorities need to take a more participatory and creative communication approach in socializing tax policies to the younger generation to increase their fiscal trust and participation in the future.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM: STUDI KASUS PERUSAHAAN INDEKS LQ45 PERIODE 2022-2024 Nurmatama, Muhammad Rafie; Priono, Hero
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2387

Abstract

ABSTRAKPenelitian ini berfokus untuk menelaah pengaruh kinerja keuangan yang diukur dengan Earning Per Share (EPS), Quick Ratio (QR), dan Total Asset Turnover (TATO) terhadap harga saham perusahaan yang terlibat dalam Indeks LQ45 antara tahun 2022 dan 2024. Menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data sekunder dari laman web BEI. Sampel dipilih dengan metode purposive sampling, menghasilkan 78 data observasi. Analisis regresi linier berganda menyatakan jika EPS memengaruhi positif dan signifikan harga saham. Namun, QR dan TATO terbukti memengaruhi secara positif tetapi tidak signifikan. Hasil ini menandakan jika profitabilitas (EPS) menjadi sinyal penting bagi investor sesuai Teori Sinyal, sementara likuiditas jangka pendek dan efisiensi aset belum menunjukkan pengaruh signifikan secara parsial.Kata Kunci: Earning Per Share, Harga Saham, Indeks LQ45, Kinerja Keuangan, Quick Ratio, Total Asset Turnover.ABSTRACTThis study aims to determine the effect of financial performance as measured by Earning Per Share (EPS), Quick Ratio (QR), and Total Asset Turnover (TATO) on the stock prices of companies involved in the LQ45 Index between 2022 and 2024. Using a quantitative approach, this study collected secondary data from the Indonesia Stock Exchange website. The sample was selected using purposive sampling method, resulting in 78 observation data. Multiple linear regression analysis states that EPS positively and significantly affects stock prices. However, QR and TATO were found to have a positive but insignificant effect. This result indicates that profitability (EPS) is an important signal for investors according to Signal Theory, while short-term liquidity and asset efficiency have not shown a significant effect partially.Keywords: Earning Per Share, Stock Price, Indeks LQ45, Financial Performance, Quick Ratio, Total Asset Turnover
Implications of Managerial Financial Literacy on Generation Z's Consumptive Behavior Idris, Moch; Priono, Hero
JIEMAN: Journal of Islamic Educational Management Vol. 7 No. 1 (2025): JIEMAN: Journal of Islamic Educational Management
Publisher : The Faculty of Education and Teaching Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jieman.v7i1.287

Abstract

This study aims to analyze the implications of managerial financial literacy on the consumptive behavior of Generation Z, while also considering the influence of hedonism and social media as supporting variables. The research focuses on users of the Shopee PayLater service in Surabaya who belong to the Generation Z age group (15–29 years). A quantitative approach was employed, with a total of 100 respondents determined using the Slovin formula and selected through a closed questionnaire distributed via Google Forms. Each variable was measured using a Likert scale and analyzed through multiple linear regression with the assistance of SPSS version 27. The findings indicate that managerial financial literacy, hedonism, and social media each have a significant influence on consumptive behavior. These results align with the Theory of Planned Behavior, which asserts that individual perceptions and social pressures play a crucial role in consumption decision-making. This study contributes theoretically to a better understanding of managerial financial literacy as a control mechanism over consumptive behavior and offers practical implications for the development of financial education strategies that are adaptive to the dynamics of digital consumption among young consumers.
DETERMINAN KETEPATAN WAKTU DALAM PUBLIKASI LAPORAN KEUANGAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI Famiyanti, Riski; Priono, Hero
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3134

Abstract

Introduction: This study aims to examine the effect of auditor opinion on the relationship between profitability, liquidity, company size, and financial reporting period. Furthermore, this study aims to determine the impact of these factors on the accuracy of financial statements. Methods: This research is a quantitative study with an explanatory method by collecting secondary data from 92 manufacturing and non-manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The sampling technique in this study used purposive sampling method, so that the sample used in this study was 58 companies that met the criteria. The data analysis used is logistic regression analysis and mode regression analysis (MRA) using SPSS software version 26. Based on the partial test results.Results: the results show that profitability is proven to have a positive and significant effect on the financial reporting time series. Meanwhile, liquidity and company size are not proven to have a significant effect on the time series of financial report publication. Simultaneously profitability, liquidity, and company size affect the timeliness of financial report submission. The results of MRA testing show that auditor opinion cannot moderate the relationship between profitability, liquidity, and company size on the timeliness of report submission. Keywords: Profitabilitas, Likuiditas, Ukuran Perusahaan, Opini Audit, Ketepatan Waktu, Laporan Keuangan
PENGARUH PENGGUNAAN E-COMMERCE SHOPEE DAN DIGITAL PAYMENT TERHADAP PERILAKU KONSUMTIF MAHASISWA Pamungkasari, Shandra Agusti; Priono, Hero
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3135

Abstract

Introduction: This research is driven by the rapid growth of e-commerce and digital payment systems in Indonesia, especially through the Shopee platform, which is widely used by students who are considered digital natives. Students often choose online shopping because of its convenience, speed, and secure transactions. However, this ease of access can lead to overspending due to poor financial management. The purpose of this study is to determine, investigate, and demonstrate how students' consumption patterns are impacted by their use of Shopee e-commerce and digital payments. Methods: The study employs a quantitative methodology and an explanatory research design. 88 respondents make up the sample, while 713 pupils make up the population. A questionnaire was used to obtain the data. Using the measurement model (outer model) and the structural model (inner model), the analysis was conducted using Partial Least Squares (PLS) with the SmartPLS 4.0 software. Results: The results demonstrate that students' purchasing behavior is positively and significantly impacted by using Shopee e-commerce. Higher usage correlates with a stronger tendency toward impulsive buying. In contrast, digital payment usage shows a positive but not significant effect. This indicates that while digital payments may support convenience, they are not a dominant factor influencing consumptive behavior. These results imply that technology alone does not drive consumptive habits. Psychological factors, social influences, and self-control play more substantial roles. Therefore, it is recommended that financial education focusing on self-awareness, self-regulation, and social factors be promoted to help students manage their spending behavior more responsibly. Keywords: E-Commerce Shopee, Digital Payment, Consumer Behavior, Students
Pengaruh Fintech Dan Self Control Terhadap Pengelolaan Keuangan Dimoderasi Literasi Keuangan Mayasari, Eka; Trisnaningsih, Sri; Priono, Hero
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.31719

Abstract

This study aims to analyze the influence of fintech and self-control on financial management among MSMEs in West Surabaya, as well as to examine the moderating role of financial literacy in this relationship. With the rapid development of fintech, many MSME actors are utilizing fintech to optimize their financial management. However, the effectiveness of fintech usage is influenced by the level of financial literacy among MSME actors. This research employs a quantitative approach with purposive sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via the SmartPLS 4 application. The results of the study show that both fintech and self-control have a positive and significant impact on financial management. Financial literacy was found to significantly moderate the relationship between fintech and financial management, but it does not moderate the relationship between self-control and financial management. This study contributes to the development of MSME financial management strategies in the digital era and provides important insights into the importance of financial literacy in optimizing the use of fintech
Optimization of Non-Tax State Revenue in the Water Lease Section in the Marine Sector of Institution X Office Frediyanto, Jaya; Priono, Hero; Budiwitjaksono, Gideon Setyo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8242

Abstract

Indonesia, as an archipelagic country, relies heavily on maritime transportation and shipping services. One crucial element in supporting the efficiency of the shipping sector is the optimization of non-tax state revenue (PNBP), particularly from water leases. This study aims to analyze water lease agreements and PNBP optimization strategies at Institution X Office. The study employed a qualitative approach, conducting in-depth interviews with five informants representing both regulators and service users. The results indicate that a significant decline in PNBP in 2025 will occur due to instability in rental rates and reduced interest in leasing from large business actors such as PT A and PT B. Additionally, several internal constraints were identified, including limited human resources, outdated information systems, and inflexible tariff policies. This study adopted Pricing and Revenue Optimization Theory to formulate ten optimization strategies, including strengthening price evaluation mechanisms, utilizing lost quote data, and the need for a zoning-based and market-sensitive tariff approach. It was concluded that the success of PNBP optimization depends not only on tariff policies but also on regulatory consistency, fiscal transparency, and sustainable use of marine space. This research provides a practical contribution to Institution X and the Ministry of Transportation in designing a PNBP management system that is efficient, fair, and adaptive to market dynamics.
Co-Authors Audika, Brian Aufa Moerrin, Dimas BADLIN, SABRINA Budiwitjaksono, Gideon Setyo Cahyanto, Farid Nabil Endah Susilowati Erfada, Naufal Erna Sulistyowati Fajar Syaiful Akbar Famiyanti, Riski Frediyanto, Jaya Harjono, Natasya Ramadhanty Hastuty, Agnia Medina Hidajat, Sjarief Idris, Moch Indrawati Yuhertiana Kania, Niken Yofi Mayasari, Eka Muslimin Nur Rachmawati, Zaroh Winda Nurbani Masjidha, Rifdha Nurmatama, Muhammad Rafie Pamungkasari, Shandra Agusti Puspaningrum, Faluthia Fitri Putri Oktavia, Redita Putri, Elsa Triandhani Putri, Elsa Triandhani Rahman, Wildan Arindra Rahmawati, Dyah Rida Perwita Sari Rina Moestika Setyaningrum Sakti Anggoro Putra, Bima Santoso, Arif Rahman Budi Sri Hastuti Sri Trisnaningsih Widiyanti, Rosalia Wijaya, Dimas Azharino