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All Journal Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia
Banu Witono, Banu
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Pengumuman Dividen Tunai Ditinjau dari Kenaikan dan Penurunan Dividen terhadap Variabilitas Tingkat Keuntungan Saham di Bursa Efek Jakarta Puspitasari, Dian Agustin; Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3598

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Peran Pengetahuan Pajak Pada Kepatuhan Wajib Pajak Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2624

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BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2733

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It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent  with  capitalism itself.  This  article highlights  the dialectic accounting  laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a discourse-driven to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist.  Keywords: Accounting Language, Discourse-Driven, Neo-capitalism
Aplikasi Regresi Berganda dalam Pengendalian Biaya Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3571

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Optimalisasi Peran DPRD dalam Pengawasan Keuangan Daerah Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3696

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Akuntasni Sektor Publik dan Akuntabilitas Keuangan Daerah Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3676

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Determinants Of The Timeliness Of Financial Reporting of Go Public Companies In The Covid-19 Pandemic: Evidence From Indonesia Purwanti, Noer Indach; Rochmatullah, Mahameru Rosy; Witono, Banu; Putri, Eskasari
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1133

Abstract

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication documents related to the operations of publicly listed companies in Indonesia.Method: Employing binary logistic regression, this study analyzes the 175 sampled firms. Some of the testing components include profitability, audit opinion, institutional ownership, and the Covid-19 pandemic.Findings: The results of the analysis show that the company's profitability and activity restrictions due to the Covid-19 pandemic have a substantial impact on the timeliness of reporting. In theory, this study provides an understanding that financial performance determines the compliance of managers in informing financial reporting to stakeholders. In practice, extraordinary events on an international scale such as the Covid-19 pandemic have thwarted financial reporting accountability. The COVID-19 pandemic has an impact on the timeliness of financial reporting, which includes parties directly related to the issuance of audited financial statements including reporting entities and auditors/public accountants, parties indirectly related to financial reporting including accounting professional associations, and the tools used by these parties in financial reporting including Financial Accounting Standards, auditing standards and laws and regulations, professional codes of ethics, and professional certifications. The impact is on the significance of assessments and estimates, going concern, internal control, audit committee governance, events after the reporting period, accessibility of audit evidence and guidance for parties related to financial reporting.
Pengaruh Teknologi Informasi, Saling Ketergantungan, Partisipasi Penyusunan Anggaran, Dan Sistem Akuntansi Manajemen (SAM) Terhadap Kinerja Manajerial Hammas, Muhamad; Witono, Banu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.20338

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Tujuan Penelitian: Penelitian ini bertujuan untuk menguji secara empiris pengaruh teknologi informasi, saling ketergantungan, partisipasi penyusunan anggaran, dan sistem akuntansi manajemen (SAM) terhadap kinerja manajerial pada perusahaan telekomunikasi Daerah Khusus Ibukota Jakarta yang terdaftar di Bursa Efek Indonesia (BEI).Metode Penelitian: Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan sumber data primer berupa penyebaran kuesioner. Populasi pada penelitian ini sejumlah 68 perusahaan. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 63 responden yang telah memenuhi kriteria dengan bantuan Partial Last Square (PLS).Originalitas: Perubahan objek penelitian dan waktu penelitian, dimana objek pada penelitian ini adalah Perusahaan Telekomunikasi di Daerah Khusus Ibukota Jakarta dengan waktu penelitian pada masa sekarang.Hasil Penelitian: Hasil penelitian memberikan bukti empiris bahwa teknologi informasi berpengaruh positif dan signifikan terhadap kinerja manajerial, saling ketergantungan berpengaruh signifikan terhadap kinerja manajerial. Sedangkan penyusunan partisipasi anggaran dan sistem akuntansi manajemen tidak berpengaruh terhadap kinerja manajerial.Implikasi: Hasil penelitian ini dapat berguna untuk memberikan informasi dari kajian riset kepada para praktisi bisnis tentang perlunya manajemen memperhatikan bagaimana ketersediaan dan kebutuhan teknologi informasi, praktik saling ketergantungan antardivisi, partisipasi atas penyusunan anggaran, dan sistem akuntansi manajemen dalam proses perencanaan sampai pengendalian sehingga diharapkan kinerja manajerial akan semakin meningkat.Research Objectives: This study aims to empirically examine the influence of Information Technology, interdependence, participation in budgeting, and management accounting system (SAM) on managerial performance in telecommunications companies in the special Capital Region of Jakarta listed on the Indonesia Stock Exchange (IDX).Research Method: The type of research used is quantitative research with primary data sources in the form of questionnaire dissemination. The population in this study was 68 companies. Sampling techniques in this study using purposive sampling techniques to obtain a sample of 63 respondents who have met the criteria with the help of Partial Last Square (PLS)..Originality/Novelty: Changes in the object of research and research time, where the object of this study is a telecommunications company in the special Capital Region of Jakarta with research time in the present.Research Results: The results of this study can be useful to provide information from research studies to business practitioners about the need for management to pay attention to how the availability and needs of Information Technology, interdependent practices between divisions, participation in budget preparation, and management accounting systems in the planning process to control so that managerial performance is expected to increase.Implications: The results of this study can be useful to provide information from research studies to business practitioners about the need for management to pay attention to how the availability and needs of Information Technology, interdependent practices between divisions, participation in budget preparation, and management accounting systems in the planning process to control so that managerial performance is expected to increase.
Pengaruh Persepsi Akuntansi, Pengetahuan Akuntansi, Skala Usaha dan Latar Belakang Pendidikan Terhadap Penggunaan Informasi Akuntansi Rini, Lina Sekar; Witono, Banu
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2812

Abstract

This study aims to determine the effect of accounting perception, accounting knowledge, business scale and educational background on the use of accounting information.  The research method in this study is classified as using quantitative research with a causal approach. The Data used in this study is a type of primary data. In this study the primary data was obtained by conducting field surveys and providing questionnaires. The questionnaire used a likert scale of 1-5. The population in this study is SMEs. Sample selection in this study using nonprobability sampling technique with convenience sampling. Based on the calculation, the sample of respondents in this study is 100 of the total number of MSME actors in Teras District, Boyolali regency. The results of research that has been done and the discussion that has been described can be concluded that the perception of accounting, accounting knowledge affect the use of accounting information, while the scale of business and background do not affect the use of accounting information.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Tarif Pajak dan Kewajiban Moral terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Samsat Kabupaten Tegal Hargiyarto, Ibnu Malik; Witono, Banu
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6202

Abstract

ABTRACT This research is quantitative research. Quantitative research is research based on the philosophy of positivism to study certain populations or samples, data collection using research instruments, quantitative or statistical data analysis which aims to test predetermined hypotheses. This quantitative research aims to test the influence of existing variables, namely to test the influence of tax knowledge, taxpayer awareness, tax sanctions, tax rates and moral obligations on motor vehicle taxpayer compliance. The population in this study is motor vehicle taxpayers. registered at the Tegal Regency SAMSAT office. The sample in this study were motor vehicle taxpayers with motorbikes and cars registered at the Tegal Regency SAMSAT office. The sampling technique used is accidental sampling, that is, anyone who accidentally or accidentally meets the researcher can be used as a sample (Sugiyono, 2017). The data used in this research is primary data. According to Narimawati (2008) quoted by Rahadian & Herawati (2018) primary data is data obtained from original sources or first hand. The data collection method in this research is by distributing questionnaires to respondents, namely motor vehicle taxpayers in Tegal Regency. These data were analyzed using SPSS software. Keywords: Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Tax Rates, Moral Obligations
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Andy Dwi Bayu Bawono Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Ariani, Rina Kurnia Arifia, Annastasya Rizqi Arkan, Ahmad Nazhifa Dewita Puspawati Dwianto, Agus Erma Setiawati Eskasari Putri Fachry Abda El Rahman Fatchan Achyani Fatwasari Soeratno Putri Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Mahameru Rosy Rochmatullah Muhammad Bagas Sandi Laksono Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nugraha, Ammar Naufal Nugroho, Aditya Arif Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Radeva Yudi Mumtaza Rahmawati, Eka Putri Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Saputra, Aditya Danang Sekarningrum, Alifah Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Zulfikar Zulfikar Zulianty, Zahra Fatika