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All Journal IQTISHODUNA Jurnal Pendidikan Akuntansi Jurnal Ekonomi Modernisasi JABE (Journal of Accounting and Business Education) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) International Journal of Business, Law, and Education Journal of Applied Business, Taxation and Economics Reseach International Journal of Business and Quality Research International Journal of Technology and Education Research
Triadi Agung Sudarto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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ANALISA PENGARUH KEMAMPUAN PENGANTAR AKUNTANSI DAN BAHASA INGGRIS TERHADAP PENILAIAN KEBERHASILAN PEMBELAJARAN MYOB (MIND YOUR OWN BUSSINES) DALAM MATA KULIAH KOMPUTER AKUNTANSI Triadi Agung Sudarto; Dodik Juliardi
JURNAL PENDIDIKAN AKUNTANSI (JPA) Vol 1, No 3 (2013): Edisi Maret
Publisher : Universitas Negeri Malang

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Abstract

Abstract: There are many factors that affect the value of the study subjects with MYOB accounting computer from students who had not yet attempted to optimally support improved learning outcomes. Some courses are a prerequisite for the accounting computer Introduction to Accounting I and Business English. Students S1 Accounting Education courses have difficulty in obtaining a satisfactory grade in the course computer accounting program MYOB. This is indicated by the presence of several factors that influence student success in obtaining a satisfactory grade, so research was done by looking at the main factors that cause the size of the final grade of the course computer accounting program MYOB. To see the influence of these two factors in this study used multiple regression analysis.  Abstrak: Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut  dalam penelitian ini digunakan analisa regresi berganda.
ANALISA PENGARUH KEMAMPUAN PENGANTAR AKUNTANSI DAN BAHASA INGGRIS TERHADAP PENILAIAN KEBERHASILAN PEMBELAJARAN MYOB (MIND YOUR OWN BUSSINES) DALAM MATA KULIAH KOMPUTER AKUNTANSI Sudarto, Triadi Agung; Juliardi, Dodik
Journal of Accounting and Business Education 2013: Jurnal Pendidikan Akuntansi (JPA): Vol. 1, No. 3, Maret 2013
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.566 KB) | DOI: 10.26675/jabe.v1i3.6033

Abstract

Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut  dalam penelitian ini digunakan analisa regresi berganda.
HUBUNGAN PERUBAHAN NILAI PIUTANG DAGANG DENGAN KETERSEDIAAN DANA LIKUID PADA PERUSAHAAN TOP LOSSER DAN TOP GAINERS YANG LISTING DI BEJ Sudarto, Triadi Agung
Jurnal Ekonomi Modernisasi Vol. 1 No. 3 (2005): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

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Abstract

Penelitian ini bertujuan untuk mengetahui adanya assosiasi perubahan satu variabel (X) terhadap variabel yang lain (Y), sehingga diperlukan pengumpulan data, proses pengolahan, menyederhanakan, menyajikan dan menganalisis data agar dapat memberikan gambaran yang eksplisit tentang assosiasi antar variabel dalam suatu peristiwa keuangan pada suatu kelompok perusahaan. Rancangan penelitian dilakukan untuk memperoleh hasil pengujian tentang pergeseran nilai piutang terhadap kejadian tertentu yakni ketersediaan dana likuid pada kelompok perusahaan. Peristiwa yang akan diuji dalam penelitian ini adalah  perubahan nilai piutang yang tercantum didalam laporan keuangan perusahaan top losser maupun perusahaan top gainers yang telah dipublikasikan oleh emiten BEJ. Berdasarkan hasil dan pembahasan penelitian yang telah dilakukan sebelumnya, maka kesimpulan peneliti adalah bahwa 1) piutang dagang dari satu periode keperiode mengalami pergeseran nilai, dengan jumlah pergeseran yang terjadi pada perusahaan top gainers dari tahun 2002 ke tahun 2003 mengalami penurunan. Sebaliknya pada perusahaan top lossers menunjukkan hasil yang berlawanan, bahwasanya rata-rata pergeseran piutang dagang perusahaan top losser dari tahun 2002 ke tahun 2003 mengalami kenaikan. dan 2) hubungan yang terjadi antara pergeseran piutang dagang dengan ketersediaan dana  yang likuid baik pada perusahaan top losser maupun perusahaan top gainers secara keseluruhan adalah cukup kuat  dan signifikan. Hal tersebut dibuktikan dengan hasil pengujian hipotesa menunjukan rata-rata p- value kurang dari 0,025 pada taraf signifikansi 97,5 % baik pada periode 2002 maupun periode 2003.
PENGARUH PERUBAHAN DANA KAS ATAU SETARA KAS TERHADAP PENINGKATAN TINGKAT LIKUIDITAS DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR PADA PT BEJ Sudarto, Triadi Agung
Jurnal Ekonomi Modernisasi Vol. 2 No. 3 (2006): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

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Abstract

Kebijakan perusahaan untuk menahan pengeluaran kas yang terlalu ketat dan tidak proporsional dengan kegiatan perusahaan, dapat mempengaruhi kinerja perusahaan yang akhirnya berpengaruh pada kemampuan pencapaian laba (profitability). Pada permasalahan yang sama, kekurangan kas dapat juga berpengaruh terhadap kemampuan perusahaan dalam pembiayaan serta kemampuan untuk melunasi kewajiban yang harus dilunasi pada saat jatuh tempo dalam satu siklus normal operasi perusahaan (liquidity). kas terdiri dari saldo kas dan rekening giro. Sementara itu, yang dimaksud dengan setara kas (cash  equivalent) adalah investasi yang sangat likuid, berjangka pendek dan yang dengan cepat dapat dijadikan kas dalam jumlah tertentu tanpa msenghadapi risiko perubahan nilai yang signifikan. Terdapat empat cara untuk mengukur tingkat likuiditas yaitu; current ratio, quick ratio atau acid test ratio serta cash ratio. Current ratio atau rasio lancar merupakan perbandingan antara aktiva lancar dengan hutang lancar. Rasio lancar menunjukkan besaran hutang lancar yang dijamin oleh harta lancar. Current ratio dapat diformulasikan sebagai hutang lancar  dibagi oleh aktiva lancar. Profitabilitas adalah kemampuan perusahaan untuk memperoleh keuntungan dari usahanya. Return on Total Equity merupakan pengukuran profitabilitas yang memperhitungkan hasil pengembalian investasi dari para pemegang saham. Hasil pengukuran tersebut diperoleh dengan menghitung besarnya laba bersih dari total ekuitas pemegang saham. Pengujian empiris terhadap data penelitian adalah untuk mengetahui sebaran data perusahaan sampel yang meliputi pengujian terhadap dana kas, RoE serta Current Ratio perusahaan manufaktur. Teknik yang digunakan untuk melihat hubungan antar variabel dalam penelitian ini adalah korelasi product moment dengan taraf signifikansi 0,05; 1 ekor.
DILEMA ETIS KONSULTAN PAJAK DALAM TAX PLANNING Nuraini, Dwi Endah; Sudarto, Triadi Agung; Prakoso, Dwi Hantoro
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3202

Abstract

This study aims to determine the reality of ethical dilemmas felt by tax consultants when conducting tax planning and the experience of tax consultants in overcoming this dilemma. The research method used is qualitative with an interpretive paradigm and Husserl's transcendental phenomenology approach. The informant in the study is one of the tax consultants in Blitar. The results prove that there are various forms of dilemmas felt by tax consultants, including dilemmas due to the existence of gray areas, sympathy for tax consultants for their clients and related to the sustainability of their service business. Tax consultants overcome the sense of dilemma by understanding tax regulations thoroughly, adhering to the code of ethics, and trying to increase taxpayer awareness. They achieve this by fostering understanding and providing comprehensive education on tax issues
Socio-Ecological Responsibility Using Triple Bottom Line Method Perspective of Mamayu Hayuning Bawana Jayana, Nur Kholis Perwita; Maharani, Satia Nur; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 3 (2024): February 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i3.269

Abstract

This research explores the application of the Triple Bottom Line (TBL) concept and Socio-Ecological Responsibility from the perspective of Mamayu Hayuning Bawana (MHB) at Unisma Islamic Hospital Malang. Facing the complex challenges of life, especially in the healthcare sector, companies need to consider social, economic, and environmental aspects in a balanced manner. Unisma Islamic Hospital Malang demonstrates a commitment to TBL with a focus on Profit, People, and Planet. This is reflected in efficient financial management, improved access to healthcare services, proper medical waste management, and the adoption of green technology. The Mamayu Hayuning Bawana concept is also applied, emphasizing harmony between humans, nature, and the divine. The implementation of TBL and Mamayu Hayuning Bawana aims to create a balance between economic needs, social welfare, and environmental sustainability. The Islamic Hospital of the University of Islam Malang (RSI Unisma) has successfully achieved harmony between economic growth, social concern, and environmental preservation, replacing competition with harmonious synergy. This research contributes to understanding sustainability practices in the healthcare sector and encourages other companies to adopt TBL for socio-ecological sustainability. Future studies can focus on other industries, develop more comprehensive impact measurement methods, and involve the community in decision-making processes.
The Effect of Firm Value, Financial Performance, Environmental Performance, and Firm Size on Carbon Disclosure Rahmah, Nailur; Sidharta, Eka Ananta; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.299

Abstract

The industrial sector is a leader in the global increase of carbon. As a result, the risk of natural disasters is inevitable. One way that can be done to reduce the occurrence of natural disasters is to reduce carbon emissions in the industrial sector. The purpose of this study was to determine the effect of company value, financial performance, environmental performance, and company size on carbon disclosure. The population used in the study amounts to 50 well-known companies listed on the European Stock Market. Based on the purposive sampling method, 16 companies were selected. The data for this study were sourced from the annual reports and sustainability reports of the companies. The study found that firm value and firm size have a positive effect on carbon disclosure. This is a signal for companies, in making efforts to reduce carbon emissions. The greater the efforts made by the company in reducing emissions, the higher the profitability achieved by the company.
The Effect of Corporation Reputation Mediation on Enterprise Risk Management (ERM) Disclosure and Firm Value Firdausiyah, Zakiyah Fitri; Utami, Helianti; Sudarto, Triadi Agung
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.356

Abstract

Enterprise Risk Management (ERM) disclosure can support companies to assess various threats and opportunities to maintain the firm's competitive advantage. The aim of this research is to analyze the effect of Enterprise Risk Management (ERM) disclosure on firm value with corporate reputation as a moderating variable. The research method used is an explanatory descriptive quantitative approach. The sample population for this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. The sampling technique used was purposive sampling, so that 38 companies were obtained. Data analysis techniques use inner model, outer model and hypothesis testing with the help of SmartPLS 4.0.9.5 software. The research results show that Enterprise Risk Management (ERM) disclosure and corporate reputation have a positive and significant effect on firm value. Corporate reputation has a positive and significant effect in mediating Enterprise Risk Management (ERM) disclosure on firm value. This research also uses profitability and firm size as control variables. The results of profitability research do not have a positive effect on firm value. Firm size has a positive effect on firm value. Recommendations for further research are to expand the variables used, such as corporate social responsibility, intellectual capital, corporate governance structure.
The Impact of Teaching Style and Course Structure on Intermediate Accounting Students Understanding Sudarto, Triadi Agung; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.924

Abstract

Many students face great difficulties in completing Intermediate Accounting  courses well. One of the factors that is considered influential is the teaching style. Another factor that can affect students' understanding in studying Intermediate Accounting is the learning structure (course structure). A good learning must include the correct and coherent choice of topics in order to present the learner's point of view and not only from the point of view of experts, in this case lecturers (experts). Based on the results of the research test, the following results can be obtained: 1) Teaching Style has a significant positive effect on students' understanding of the Intermediate Accounting Course; 2) Course Structure has a significant positive effect on Student Understanding in the Intermediate Financial Accounting Course. The implication of this study is that the application of the theory of interpersonal behavior is answered.  The results show that this theory can be a valuable tool for understanding and improving interpersonal relationships, and for identifying strategies for solving problems. Furthermore, the practical implications show that the existence of the right teaching style and  a course structure that is structured and based on the principle of interrelation between materials can increase student learning motivation because students feel that they can follow the learning flow better. With a clear structure, students tend to understand the concept thoroughly and uninterruptedly
Materiality Matters: Corporate Determinants of Disclosure in Sustainability Reports Rofiki, Achmad; Makaryanawati, Makaryanawati; Sudarto, Triadi Agung
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 1, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i1.30916

Abstract

This study aims to provide empirical evidence of the impact of financial performance, leverage, and business size on materiality disclosure in sustainability reports by classifying the sample as environmentally sensitive or non-sensitive. This research is a quantitative exploratory study. This study used purposive sampling with a variety of criteria, yielding 66 companies and 264 observational data points. The data was analyzed using multigroup panel regression. The study's findings show that financial success positively affects materiality disclosure in sustainability reports in sensitive businesses but has no effect in non-sensitive companies. Leverage does not affect materiality disclosure in sustainability reports in sensitive organizations; nevertheless, it has a beneficial effect in non-sensitive enterprises. Both sensitive and non-sensitive company sizes have a detrimental impact on materiality disclosure in sustainability reports. With the lack of go public companies that consistently publish sustainability reports, this research has implications for go public companies to consistently publish sustainability reports every year and pay more attention to materiality aspects in making them.
Co-Authors Dodik Juliardi Eka Ananta Sidharta F.Danardana Murwani Firdausiyah, Zakiyah Fitri Fulgentius Danardana Murwani Helianti Utami Insani, Yogie Dana Jayana, Nur Kholis Perwita Lukmanasari, Herla Makaryanawati Nafisah, A’isy Fiklil Nuraini, Dwi Endah Prakoso, Dwi Hantoro Rahmah, Nailur Rofiki, Achmad Satia Nur Maharani