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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jambura Economic Education Journal JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Akuntansi : Jurnal Akuntansi Integratif 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) 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.
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
Evaluasi Unsur – Unsur Pengendalian Internal Dalam Penerimaan Kas Pada CV. Adhika Putra Mandiri Nurbani Masjidha, Rifdha; Priono, Hero
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 7 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i7.219

Abstract

The company's internal control is the main thing because it has an important role in preventing and detecting fraud and protecting company assets, both tangible and intangible. This study aims to determine the internal control system of cash receipts at CV. Adhika Putra Mandiri has been running well or not and whether it is in accordance with internal control. This research uses descriptive qualitative method. Data collection techniques using the method of observation, interviews and documentation. The results of the analysis and research show that CV. Adhika Putra Mandiri has implemented an internal control system for cash receipts but its application to the company is still not good because there are still weaknesses. The weaknesses are that the organizational structure is not fully structured, there are still multiple assignments, proof of cash receipts has not been stamped with a "Paid" stamp by the finance department within the company, and cash calculations have not been corrected periodically. or suddenly.
Analisis Sistem Akuntansi Penggajian Dalam Efektivitas Pengendalian Internal Pada PT. Citra Indah Abadi Jaya Putri Oktavia, Redita; Priono, Hero
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 7 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i7.220

Abstract

In every company must have several employees to run the business that has been run. Company PT. Citra Indah Abadi Jaya has a total of 58 employees and pays salaries to each employee once a month to be exact on the 1st. The purpose of this study is to analyze and explain the payroll system on the effectiveness of internal control at PT. Citra Indah Jaya Abadi. This study uses a qualitative method. Data collection techniques were carried out through observation, interviews and documentation. Based on these results indicate that PT.Citra Indah Abadi Jaya supports the effectiveness of internal control because it shows accountability to the authorities. Regarding the payroll system, documents that must be prepared, accounting records and payroll procedures are in accordance with established procedures, but some are not in accordance with procedures. determined as in concurrent duties, segregation of duties, and no salary certificate.
Pengaruh Kinerja Keuangan, Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi (Sektor Aneka Industri di Bursa Efek Indonesia Periode 2018 – 2021) Erfada, Naufal; Priono, Hero
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i2.15306

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis adanya pengaruh kinerja keuangan, ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada sektor industri yang terdaftar di Bursa Efek Indonesia periode 2018 – 2021. Dalam penelitian ini, penulis menggunakan metode penelitian kuantitatif dan teknik pengambilan sampel yang digunakan adalah teknik sampel jenuh, oleh karena itu jumlah sampel dalam penelitian ini adalah 44 sampel. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan sektor industri yang dipublikasikan oleh Bursa Efek Indonesia melalui website resmi (www.idx.co.id) periode tahun 2018 – 2021. Teknik analisis data menggunakan analisis regresi moderasi. Hasil penelitian menyatakan bahwa kinerja keuangan, ukuran perusahaan berpengaruh secara signifikan terhadap nilai perusahaan, profitabilitas memoderasi kinerja keuangan dan ukuran perusahaan terhadap nilai perusahaan.
Co-Authors Audika, Brian Aufa Moerrin, Dimas BADLIN, SABRINA Budiwitjaksono, Gideon Setyo Cahyanto, Farid Nabil Endah Susilowati Erfada, Naufal Erna Sulistyowati Fajar Syaiful Akbar Fithriyyah, Nurul Hadi Prayitno, Hadi Harjono, Natasya Ramadhanty Hastuty, Agnia Medina Hidajat, Sjarief Idris, Moch Kania, Niken Yofi Mayasari, Eka Muslimin Nur Rachmawati, Zaroh Winda Nurbani Masjidha, Rifdha Nurmatama, Muhammad Rafie Puspaningrum, Faluthia Fitri Putri Oktavia, Redita Putri, Elsa Triandhani Putri, Elsa Triandhani Rahman, Wildan Arindra Rahmawati, Dyah Rida Perwita Sari Sakti Anggoro Putra, Bima Santoso, Arif Rahman Budi Sri Trisnaningsih Widiyanti, Rosalia Wijaya, Dimas Azharino Yuliatiningsih, Dwi