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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 Jambura Economic Education Journal 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) JIEMAN: Journal of Islamic Educational Management ABDIMAS NUSANTARA
Hero Priono, Hero
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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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.
Pengaruh Likuiditas Terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Intervening Cahyanto, Farid Nabil; 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.v9i3.15405

Abstract

Mencapai kinerja keuangan yang baik merupakan tantangan bagi perusahaan dalam lingkungan bisnis yang semakin kompetitif. Salah satu aspek penting bagi investor adalah struktur modal, yang memengaruhi operasi dan profitabilitas perusahaan serta sangat penting untuk mencapai tujuan perusahaan. Struktur modal merupakan salah satu faktor yang dipertimbangkan dalam pembiayaan perusahaan, seperti menentukan sumber pendanaan yang akan dipilih. Rasio Utang terhadap Aset (DAR) merupakan salah satu metode yang digunakan untuk mengukur struktur modal, yang mewakili rasio utang terhadap total aset. Dalam sektor manufaktur, manajemen persediaan sangat penting, karena melibatkan pembelian bahan baku dan konversinya menjadi barang jadi. Namun, perusahaan dalam sektor ini menghadapi tantangan, terutama selama fluktuasi ekonomi seperti depresiasi mata uang, yang mempengaruhi perdagangan barang konsumen. Profitabilitas memainkan peran penting dalam menentukan struktur modal, dengan profitabilitas yang lebih tinggi mengarah pada pendanaan internal yang lebih besar dan ketergantungan yang berkurang pada utang. Studi ini bertujuan untuk menguji pengaruh likuiditas terhadap struktur modal dan profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2015 hingga 2019. Metodologi penelitian melibatkan analisis kuantitatif dengan pendekatan deskriptif, menggunakan purposive sampling untuk memilih perusahaan yang memenuhi kriteria tertentu. Pengumpulan data meliputi tinjauan pustaka dan data sekunder dari laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Analisis statistik mencakup statistik deskriptif dan regresi linier berganda untuk menguji hipotesis, dengan uji Sobel untuk menguji hipotesis mediasi. Temuan ini berkontribusi pada pemahaman hubungan kompleks antara likuiditas, profitabilitas, dan struktur modal dalam perusahaan manufaktur, membantu investor dan manajer dalam pengambilan keputusan yang berbasis informasi.
Implementation of the Gross Up Method in the Calculation of Income Tax Article 21 Based on PP Number 58 of 2023 Nur Rachmawati, Zaroh Winda; Priono, Hero
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.558

Abstract

The strategy for optimizing tax burden can be pursued through the implementation of the gross-up method in the calculation of Article 21 Income Tax. This study examines the application of the gross-up method at CV T, which employs three employees with different PTKP (non-taxable income) statuses, based on the provisions of Government Regulation Number 58 of 2023. The study adopts a qualitative descriptive method with a case study approach, based on field observations, internal company documents, and informal interviews. The research findings indicate that the application of the gross-up method provides significant benefits, as the company can classify the tax allowance as an operational expense that reduces taxable income, while employees receive net income without income tax deductions. Thus, this method is considered efficient and supports tax compliance.
Pelatihan Pengelolaan Keuangan dan Penerapan SEOJK pada PT BPR Mojosari Pahalapakto untuk Optimalisasi Operasional Keuangan Perbankan Syaiful Akbar, Fajar; Rahmawati, Dyah; Priono, Hero
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An understanding of accounting systems and financial reports is required by entities and institutions that distribute productive credit. For entities, accounting systems are useful for processing financial transactions and presenting financial information in the form of financial reports. Meanwhile, the use of accounting systems and financial reports for institutions that distribute productive credit is to assess the financial position, performance and cash flow turnover of prospective customers in the credit distribution process. In this way, it is hoped that the credit distributed can be used according to the objectives so that it can improve the financial performance of prospective customers. In this case, the financial management regulated in the 2023 SEOJK also requires companies, in this case BPR, to adjust to the start-up that applies in the midst of unstable economic conditions after Covid-19, so that this training helps BPR M, Ojosari Pahalapakto personnel to be able to apply the regulations. which has been determined by the OJK.
Model Kinerja Non Keuangan: Sinergitas Akuntansi Hijau dan Lingkungan Prayitno, Hadi; Budiwitjaksono, Gideon Setyo; Priono, Hero
Jambura Economic Education Journal Vol 8, No 1 (2026): January 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i1.33343

Abstract

Hospitals, as public service institutions, have a responsibility to integrate environmental aspects into their managerial practices. This study analyzes the influence of green accounting and environmental performance on managerial performance at Rumah Sakit Mata Undaan Surabaya. Data were collected from 39 managerial-level respondents and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software. The results show that green accounting has a positive and significant effect on managerial performance, supporting the stakeholder theory perspective. In contrast, environmental performance has a negative but insignificant effect on managerial performance. These findings highlight the importance of strengthening sustainability strategies in hospital managerial decision-making to create long-term sustainable value.
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 Hadi Prayitno, Hadi Harjono, Natasya Ramadhanty Hastuty, Agnia Medina Hidajat, Sjarief Idris, Moch Indrawati Yuhertiana Kania, Niken Yofi M. Yogi Riyantama Isjoni 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 Trisnaningsih Widiyanti, Rosalia Wijaya, Dimas Azharino