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All Journal Jurnal Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal Research of Social Science, Economics, and Management Jurnal Akuntansi, Auditing dan Investasi (JAADI) Eduvest - Journal of Universal Studies MABUSS: Journal of Management, Business and Social Sciences
Sartono Sartono
Universitas Panca Bhakti
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences

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FENOMENA KECURANGAN PEMESANAN PADA JASA TRANSPORTASI ONLINE DALAM PERSPEKTIF FRAUD TRIANGLE Risal Risal; Jaurino Jaurino; Endang Kristiawati Kristiawati; Sartono Sartono; Renny Wulandari
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1056

Abstract

Abstract The background of this research is that online transportation service providers found fraud committed by online transportation drivers, using fake GPS applications, making fictitious orders, and giving the highest star rating. This study aims to analyze the effect of internal control, morality, and pressure on fraudulent ordering behavior in online transportation services. This study uses a quantitative approach. The sampling technique was purposive sampling with a total sample of 100 respondents. The data type is primary data using a questionnaire tested by multiple regression analysis. The study results show that the variables of internal control, morality, and pressure influence online transportation services' fraudulent ordering behavior in Pontianak.
Mandatory Disclosure of SAK ETAP in Mimetic and Normative Isomorphism Perspective on Real Sector Cooperatives In Indonesia Sartono Sartono; Djoko Suhardjanto; Agung Nur Probohudono; Djuminah Djuminah
Eduvest - Journal of Universal Studies Vol. 2 No. 8 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2673.026 KB) | DOI: 10.59188/eduvest.v2i8.548

Abstract

This study aims to analyze the effect of Institutional Isomorphism on mandatory disclosure with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The level of mandatory disclosures, measured by an unweighted of 88 disclosure items. The results of the study on 195 real sector cooperatives showed that the level of mandatory disclosure is 31.4%, the highest is 59.4%, and the lowest is 7.5%. Multiple regression analysis shows that information technology, audit types, and entity size, have a significant effect on Mandatory Disclosure of SAK ETAP, while industry types have an moderat significant effect. The theoretical contribution is to provide insight into the use of mimetic and normative isomorphism in explaining mandatory disclosures, while stakeholders can provide input for considering policy and decision making regarding the implementation of financial reporting based on SAK ETAP
EVALUATION MODEL IN DEVELOPING SOYBEAN AREA ACTIVITIES IN WEST LAMPUNG REGENCY Sartono Sartono; Risal Risal; Endang Kristiawati
Journal of Management, Business and Social Sciences Vol. 1 No. 1 (2023): January
Publisher : Program Studi Magister Manajemen

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

Abstract

The objectives of this study are to (1) Identify the background and objectives of soybean area development activities in West Lampung Regency, (2) Identify supporting resources for the implementation of soybean area development activities in West Lampung Regency, (3) Identify the suitability of the goals and objectives of soybean area development activities in West Lampung Regency with their implementation (4) Identify the benefits/impacts of the implementation of soybean area development activities in West Lampung Regency on the local government (West Lampung Regency) and for farmers. This research is based on the CIPP evaluation model with a qualitative approach. The sampling was 43 people. The data obtained came from primary and secondary data. Data collection used observation techniques, interviews, literature studies, and questionnaires. The results of the research from the evaluation results (1) Context evaluation that the background and objectives of the activity are in accordance with law number: 22 of 2019 and Regulation of the Minister of Agriculture number: 18/PERMENTAN / RC.040 /4/2018, (2) Input evaluation states that all supporting aspects such as human resources, socialization, production facilities, and budgets already have a basis/guidelines for implementation, only need improvement, namely the production facilities provided must be in accordance with soybean cultivation standards, (3) Process evaluation all aspects are appropriate, only need improvement, namely optimizing the role of farmers, (4) Product evaluation that the results of the implementation of activities have had a lot of impact on farmers as implementers of activities although not yet optimal, Farmers get additional income while the benefits for local governments are the addition of soybean planting areas in West Lampung Regency but production is not optimal, namely production of 123 tons/hectare of the target of 425 tons/hectare or realized 29%.
Menilai Pembangunan Good Government Governance di Indonesia Khairudin Khairudin; Sartono Sartono; Aminah Aminah; Tina Miniawati Barusman; Afrizal Nilwan
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3312

Abstract

Penelitian ini bertujuan untuk menilai pembangunan good government governance di Indonesia. Kualitas pembangunan good government governance dinilai menggunakan governance index yang dibangun dengan metode Principal Component Analysis meliputi prinsip demokrasi, transparansi, akuntabilitas, prinsip budaya hukum serta prinsip kewajaran dan kesetaraan. Hasil penelitian mengkonfirmasi bahwa (1) 76,47% pemerintah provinsi pembangunan good government governance pada berkualitas “baik” dan 23,53% pemerintah provinsi dengan kualitas good government governance yang “cukup baik”; (2) Provinsi Bali merupakan pemerintah provinsi di Indonesia yang terbaik dalam implementasi good governance, sedangkan Provinsi Maluku Utara merupakan provinsi terburuk untuk kualitas pelaksanaan good governance di Indonesia. Temuan ini menjadi bukti empiris pentingnya komitmen semua pihak untuk bersinergi memperkuat implementasi prinsip-prinsip good government governance.
Empirical Testing of The Effects of Information Technology Literacy, Motivation, and Professional Ethics on Auditing Learning Among Accounting Students in Pontianak Reni Dwi Widyastuti; Sartono Sartono; Wildasari Wildasari
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i11.1541

Abstract

Information technology is developing at a rapid pace, affecting the practice of accounting and, by extension, auditing. This study aims to measure the correlation and implications of information technology mastery in the learning process of auditing financial statements. Data collection employs both primary and secondary data. Primary data were gathered through questionnaires, while secondary data were derived from academic records. Data processing was carried out using regression analysis with the aid of SPSS software. The quantitative findings indicate that, when examined simultaneously, information technology mastery, learning motivation, and perception of professional ethics do not all significantly influence auditing learning among accounting students. Specifically, information technology mastery does not have a significant effect on auditing learning, learning motivation similarly does not have a significant effect, while professional ethics has a positive and significant effect on auditing learning. The qualitative findings further reveal that auditing learning practices have not been widely integrated with information technology, as auditing courses tend to emphasize manual conceptual understanding, standards-based audit procedures, and case study reports. Combining the quantitative and qualitative findings, it can be concluded that the success of auditing learning is not solely determined by motivation or technology mastery but is more fundamentally shaped by the internalization of professional ethical values.
Penyajian Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Rumah Makan di Sosok Kecamatan Tayan Hulu Kabupaten Sanggau Septania Septania; Sartono Sartono; Wilda Sari
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v6i1.649

Abstract

This study aims to examine the presentation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in a small restaurant business located in Sosok, Tayan Hulu District, Sanggau Regency. This research employs a descriptive qualitative approach. Data collection techniques include observation, interviews, and documentation obtained directly from the business owner. The data used in this study consist of raw financial records of the restaurant, which were processed using Microsoft Excel. The data analysis follows the SAK EMKM framework through accounting procedures, including the preparation of general journals, ledgers, adjusting entries, adjusted income statements, and adjusted trial balances. The findings reveal that Bu’De Ketut Restaurant had not previously prepared financial statements in accordance with applicable accounting standards. The owner only maintained simple records of cash inflows and outflows. After applying SAK EMKM, the financial statements produced include a statement of financial position, an income statement, and notes to the financial statements. The analysis of the statement of financial position indicates a stable financial condition at the end of 2023, with the ability to maintain profitability and high operational efficiency. The income statement reflects strong financial performance, generating a significant net income before tax. Furthermore, the notes to the financial statements demonstrate adequate liquidity to support future operations. This study also identifies several obstacles in preparing financial statements, including the nature of the business as a self-managed family enterprise and the continued use of simple accounting practices
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Industri Produk Makanan Pertanian Siska Olivia; Sartono Sartono; Risal Risal
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.618

Abstract

This study aims to analyze the influence of good corporate governance (GCG) as proxied by the board of commissioners, board of directors, audit committee, institutional ownership, and managerial ownership. Financial performance is measured by Return on Assets (ROA). The study uses a quantitative approach with secondary data from financial reports sourced from company documents using documentation techniques, literature reviews, and internet research. The sampling technique used purposive sampling/characteristic-based sampling, so the sample in this study consisted of 38 agricultural companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The analysis was conducted using multiple linear regression with SPSS. The results show that the board of commissioners and institutional ownership have no significant effect on financial performance, but the audit committee and managerial ownership have a significant negative effect on financial performance, while the board of directors has a significant positive effect on financial performance.
Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Dina Apriana; Risal Risal; Sartono Sartono; Reni Dwi Widyastuti; Renny Wulandari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Co-Authors Afrizal Nilwan Agung Nur Probohudono Aminah, Aminah Dina Apriana Djoko Suhardjanto Djuminah Djuminah Endang Kristiawati Endang Kristiawati Kristiawati Jaurino Jaurino Khairudin Khairudin Reni Dwi Widyastuti Renny Wulandari Renny Wulandari Risal Septania Septania Siska Olivia Tina Miniawati Barusman Wilda Sari Wildasari Wildasari