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Prophetic Accounting: Disquiet in the Era of Postmodernism Witono, Banu; Ariani, Rina Kurnia; Wijayanti, Rita
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its “rebellion” over the reality of accounting that is developing in the capitalistic world.

ANALYSIS OF CSR DISCLOSURE, EARNINGS PERSISTENCY, EARNINGS GROWTH, AND BUSINESS SIZE ON EARNINGS MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020) Setiawati, Erma; Sekarningrum, Alifah; Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.21369

Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Multiple linear regression with SPSS 25 was employed to analyze the data. The findings disclosed that CSR disclosure, earnings persistence, and business size all impacted earnings management. However, earnings growth did not affect earnings management. Testing with the moderating variable revealed that CSR disclosure and business size, moderated by institutional ownership, influenced earnings management. Moreover, earnings persistence and earnings growth variables, moderated by institutional ownership, did not affect earnings management.

Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner Witono, Banu; Permatasari, Widowati Dian; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22641

This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.

ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSI: (Studi Empiris Mahasiswa Jurusan Akuntansi Universitas Se Karesidenan Surakarta) Arkan, Ahmad Nazhifa; Witono, Banu
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Accounting certification is a certificate that certifies that an accountant has credible skills and abilities in the field of accounting. Accounting certification has an important role for accountants who want to improve their qualifications and careers as professional accountants. This study aims to analyze the effect of career motivation, quality motivation, economic motivation and perceived educational costs on accounting students' interest in taking accounting certification. The population in this study were students of Accounting study programs at State Universities (PTN) and Private Universities (PTS) in the Surakarta karesidenan. This research sampling technique uses convenience sampling. The data source in the study used primary data obtained from questionnaires distributed to students of Accounting study programs at State Universities (PTN) and Private Universities (PTS) in the Surakarta karesidenan.The data analysis technique used is multiple regression analysis with the SPSS 25 program. The results showed that the variables of career motivation and perceived educational costs had an effect on the interest of accounting students in taking accounting certification, while quality motivation and economic motivation had no effect on the interest of accounting students in taking accounting certification. Keywords : interest in taking accounting certification, career motivation, quality motivation, economic motivation, perceived cost of education

The Influence of Profitability, Leverage, And Firm Size on Company Value, An Empirical Study of Manufacturing Companies in the Cement Sub-Sector Listed on the IDX in 2016-2023 Radeva Yudi Mumtaza; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.362

This study aims to examine the influence of profitability, leverage, and firm size on firm value in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The choice of variables is based on prior research suggesting that profitability reflects a company's ability to generate earnings, leverage illustrates financial risk, and firm size captures resource advantages—each theorized to impact firm value. A quantitative approach was employed, applying multiple linear regression analysis. The regression model was tested for classical assumptions to ensure validity. Sampling was conducted through purposive sampling, targeting companies that consistently published complete financial statements during the study period, resulting in a final sample of [insert number] companies. Secondary data were collected through documentation from the official IDX website. Profitability was measured by Return on Assets (ROA), leverage by Debt to Asset Ratio (DAR), and firm size by the natural logarithm of total assets. Firm value, the dependent variable, was measured using Tobin’s Q, selected for its ability to capture both market perceptions and asset replacement costs, which are particularly relevant for the asset-intensive cement industry. The findings reveal that profitability and firm size do not significantly affect firm value, while leverage has a significant impact.

The Effect of Benefits, Trust, Convenience, And Risk on Interest in Using Mobile Banking (Empirical Study on the Community of Sukoharjo Regency) Alam, Agev Fefy Bena; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.395

This study examines the influence of perceived benefits, trust, ease of use, and perceived risk on the intention to use mobile banking in Sukoharjo Regency. Using purposive convenience sampling, a quantitative causal method was employed, with data collected via questionnaires from bank customers aged 18–45 from BRI, BNI, BSI, BCA, and Mandiri. While this approach offers initial insights, the use of online Google Forms may exclude individuals with limited digital access, potentially reducing the external validity of the findings. Results show that perceived benefits and ease of use have a significant positive impact on usage intention, highlighting the practical value and user-friendliness of mobile banking platforms. Surprisingly, perceived risk also has a positive effect, possibly indicating that users are more cautious and actively utilize security features. This interpretation would benefit from stronger theoretical support or qualitative data. Meanwhile, trust in security and privacy does not significantly influence intention, which may suggest that digital trust is now a normative expectation. However, alternative explanations, such as users’ limited awareness of security mechanisms, should also be considered. Future research is encouraged to adopt a mixed-methods approach and apply stratified random sampling to enhance representativeness and gain deeper insights into user motivations, especially concerning risk perception and digital trust.

Audit Findings as a Moderator in Financial Disclosure Determinants in the Public Sector Sujatmiko, Fajar; Bawono, Andy Dwi Bayu; Witono, Banu
Jurnal Mamangan Vol 13, No 2 (2024): Special Issue: Jurnal Ilmu Sosial Mamangan, Accredited 2 (SK Dirjen Ristek Dikt
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i2.9440

Despite the establishment of national regulations to guide financial disclosure, there are still gaps in how local governments report financial information. This study aims to determine the contribution of capital expenditure, fiscal independence ratio, local government size, and legislative size to the disclosure of Local Government Financial Reports (LKPD) in Indonesia. With a positivist epistemology perspective, this analysis applies a quantitative approach with secondary data from 113 district and city governments in Java Island, resulting in 226 observations. Eight hypotheses are tested using multiple linear regression and moderation analysis. Classical assumption tests (e.g., normality, multicollinearity, and heteroscedasticity) are run on the data. The results show that fiscal autonomy and board size are significantly related to LKPD disclosure. However, investment and local government scale are not significant as the main predictors. Furthermore, the effect of audit reports in moderating the relationship between financial indicators and the level of information disclosed is not significant. This finding reflects the dominance of governance-related aspects over structural dimensions (e.g., organizational size) in predicting transparency. This study is repeated because it identifies audit findings as a moderating variable on the relationship between financial governance and public disclosure, a stance that is rarely studied in the Indonesian public finance literature. These findings suggest that improving governance quality and audit performance is more effective in encouraging financial disclosure than structural expansion. The novelty of this study offers suggestions to public administrators and audit institutions seeking to improve financial accountability.

Determinan Nilai Perusahaan: Peran Profitabilitas, Ukuran Perusahaan, Struktur Modal, Dan Pengungkapan Risiko Rahmawati, Eka Putri; Witono, Banu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8643

Penelitian ini dilatarbelakangi oleh perbedaan hasil studi sebelumnya terkait pengaruh profitabilitas, ukuran perusahaan, struktur modal, dan pengungkapan risiko terhadap nilai perusahaan. Dalam hal ini, kajian mengenai pengaruh pengungkapan risiko dalam konteks industri makanan dan minuman di Indonesia masih relatif terbatas. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), ukuran perusahaan (size), Debt to Equity Ratio (DER), dan Corporate Risk Disclosure (CRD) terhadap nilai perusahaan yang diukur menggunakan rasio Tobin’s Q. Metode yang digunakan dalam penelitian ini adalah regresi data panel, dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Hasil penelitian menunjukkan bahwa ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan DER dan CRD berpengaruh negatif dan signifikan. Sementara itu, ukuran perusahaan (SIZE) tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa profitabilitas meningkatkan nilai perusahaan, sementara struktur modal dan pengungkapan risiko tinggi justru menurunkannya. Penelitian ini berkontribusi dalam memperluas kajian empiris dengan memasukkan risk disclosure sebagai variabel non-keuangan, serta memberikan masukan praktis bagi manajemen dan investor dalam meningkatkan nilai perusahaan melalui pengelolaan profitabilitas, utang, dan transparansi informasi.

The Effect of Benefits, Trust, Convenience, And Risk on Interest in Using Mobile Banking (Empirical Study on the Community of Sukoharjo Regency) Alam, Agev Fefy Bena; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.395

This study examines the influence of perceived benefits, trust, ease of use, and perceived risk on the intention to use mobile banking in Sukoharjo Regency. Using purposive convenience sampling, a quantitative causal method was employed, with data collected via questionnaires from bank customers aged 18–45 from BRI, BNI, BSI, BCA, and Mandiri. While this approach offers initial insights, the use of online Google Forms may exclude individuals with limited digital access, potentially reducing the external validity of the findings. Results show that perceived benefits and ease of use have a significant positive impact on usage intention, highlighting the practical value and user-friendliness of mobile banking platforms. Surprisingly, perceived risk also has a positive effect, possibly indicating that users are more cautious and actively utilize security features. This interpretation would benefit from stronger theoretical support or qualitative data. Meanwhile, trust in security and privacy does not significantly influence intention, which may suggest that digital trust is now a normative expectation. However, alternative explanations, such as users’ limited awareness of security mechanisms, should also be considered. Future research is encouraged to adopt a mixed-methods approach and apply stratified random sampling to enhance representativeness and gain deeper insights into user motivations, especially concerning risk perception and digital trust.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL Nugraha, Ammar Naufal; Witono, Banu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ksh5y385

This study aims to examine the influence of information technology utilization, management accounting information system characteristics, and environmental uncertainty on managerial performance in the banking sector in Solo City. The research applied a quantitative approach with a causal explanatory design. Data were collected through questionnaires distributed to 92 respondents from 11 banks, determined using the Slovin formula with a 10% margin of error and convenience sampling. Variables were measured using a five-point Likert scale. Validity was tested through correlation analysis, and reliability was measured using statistical methods. Data analysis included classical assumption tests and multiple linear regression to assess both partial and simultaneous effects. The results show that all three independent variables information technology utilization, management accounting information characteristics, and environmental uncertainty have a positive effect on managerial performance. These findings indicate that enhancing IT usage, improving the quality of management accounting information, and adapting to environmental uncertainty can contribute to better managerial performance in the banking industry.

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