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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) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Advanced Sciences and Mathematics Education 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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia
Banu Witono, Banu
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Optimizing Factors in Increasing the Value of Indonesian Islamic Banking Dwianto, Agus; Triyono, Triyono; Witono, Banu
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4367

Abstract

This research aims to explore the optimization of factors influencing the value of Islamic banking in Indonesia. Key factors examined include Islamic Intellectual Capital (IIC), Islamic Corporate Governance (ICG), Sharia Maqashid Index (SMI), Islamic Financial Performance (IFP), and their mediation relationships with Islamic Firm Value (IFV). Using a sample encompassing multiple quarters from three Islamic banks in Indonesia and employing the SmartPLS.4 methodology, the findings indicate significant relationships between IIC and ICG with IFP, which in turn impacts IFV. However, SMI was found to have no statistically significant effect. This study offers insights into enhancing the value of Islamic banking in Indonesia. Although it comes with certain limitations, such as the use of quarterly samples, it paves the way for future research exploring additional factors and the social, academic, and Islamic implications of Islamic banking, providing a more holistic understanding of its role in the Indonesian financial landscape.
Financial signals and governance in fraud detection: Evidence from Indonesia’s energy sector using logistic regression and random forest Wahyutari, Sherena; Triyono; Witono, Banu
Journal of Advanced Sciences and Mathematics Education Vol. 5 No. 2 (2025): Journal of Advanced Sciences and Mathematics Education
Publisher : CV. FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/jasme.v5i2.986

Abstract

Background: Fraud in financial reporting still appears in Indonesia’s energy industry, a field where complex operations often conceal early signs of misstatements. In many cases, day-to-day financial patterns reveal more dependable clues than the formal structure of corporate governance. Aim: The study examines how governance features and financial indicators contribute to identifying possible manipulation in financial statements and evaluates the predictive strength of logistic regression compared with Random Forest. Method: The analysis uses 171 firm-year observations from energy companies listed on the Indonesia Stock Exchange between 2022 and 2024. Potential irregularities were screened using the Beneish M-Score. Governance information covers the share of independent commissioners, CEO duality, board size, and board meeting frequency, while profitability, operating cash flow, and sales growth serve as the financial indicators. Both logistic regression and Random Forest were employed, and their performance was reviewed through accuracy, sensitivity, specificity, and AUC values. Results: Governance variables showed no meaningful link to the likelihood of fraud. In contrast, profitability, operating cash flow, and sales growth consistently appeared as significant indicators. Logistic regression produced stronger classification results, reaching 79.4 percent accuracy with an AUC of 0.814, compared with Random Forest’s 70.6 percent accuracy and 0.731 AUC. Conclusion: Financial indicators proved more reliable than governance characteristics in signaling possible fraudulent reporting. Logistic regression also offered steadier predictive behavior than Random Forest, making it particularly useful for monitoring firms in the Indonesian energy sector.
PHENOMENOLOGICAL STUDY OF LOCAL FINANCIAL MANAGEMENT WITH THE LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) IN THE CITY GOVERNMENT OF SURAKARTA Ika Diah Purwati; Witono, Banu; Zulfikar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18352

Abstract

The purpose of this phenomenological qualitative study is to explore the subjective meanings and experiences of actors in regional financial management during the implementation of the Regional Government Information System (SIPD) of the Surakarta City Government. Data were collected through interviews, observations, and document studies with six informants. Data reduction, data presentation, and conclusion drawing were some of the analytical methods used. The study findings show that, although some informants had different opinions about how well financial management was functioning, SIPD was generally considered effective in improving transparency and accountability. This mechanism is very important for integrating planning and reporting. There are still technical obstacles, such as server disruptions. Tiered assistance and Technical Guidance (BIMTEK) were used to strengthen the implementation method. Synergy between SIPD and human resource skills is essential to improve efficiency. Stakeholders expect future SIPD development to be more robust, comprehensive, and supportive of overall digital change.
TEKANAN, SISTEM PENGENDALIAN INTERNAL, BUDAYA ORGANISASI, KOMPETENSI, GAYA KEPEMIMPINAN, PERILAKU TIDAK ETIS TERHADAP POTENSI FRAUD DANA DESA DI KABUPATEN BOYOLALI Ningrum, Alfian Indra; Witono, Banu; Zulfikar
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19100

Abstract

This study aims to determine the influence of pressure, internal control systems, organizational culture, competence, leadership style, and unethical behavior on the potential for village fund fraud in Boyolali Regency. Using a quantitative approach, data were collected from a sample of village officials through convenience sampling techniques. The data were analyzed using multiple regression analysis. The results of the study indicate that pressure has a positive influence on the potential for village fund fraud; internal control systems have a significant negative influence on the potential for village fund fraud; organizational culture does not have a significant influence on the potential for village fund fraud; competence has a negative influence on the potential for village fund fraud; leadership style has no influence on the potential for village fund fraud; and unethical behavior has a positive influence on the potential for village fund fraud.
ANALISIS PENGARUH MEDIA EXPOSURE, ENVIRONMENTAL DISCLOSURE, ENVIRONMENTAL PERFORMANCE, DAN DIVIDEND POLICY TERHADAP NILAI PERUSAHAAN Romadhon, Faridh Akhirur; Witono, Banu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/ea40t632

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Media Exposure, Environmental Disclosure, Environmental Performance, dan Dividend Policy terhadap nilai perusahaan pada sektor Basic Materials yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif berbasis filsafat positivisme dengan sampel ditentukan melalui purposive sampling, yaitu perusahaan aktif yang mempublikasikan laporan tahunan dan keberlanjutan, mengikuti PROPER, serta membagikan dividen. Data berupa laporan keuangan dan laporan keberlanjutan yang diperoleh melalui dokumentasi. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik (normalitas, heteroskedastisitas, autokorelasi, dan multikolinearitas), serta regresi linier berganda dengan pengujian hipotesis menggunakan uji F, uji t, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa hanya Environmental Disclosure yang berpengaruh signifikan terhadap nilai perusahaan, sedangkan Media Exposure, Environmental Performance, dan Dividend Policy tidak berpengaruh. Penelitian ini memberikan pemahaman bahwa transparansi perusahaan dalam pengungkapan lingkungan lebih relevan dalam membentuk persepsi nilai perusahaan dibandingkan eksposur media, kinerja lingkungan, atau kebijakan dividen
Analisis Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) dan Struktur Modal Terhadap Nilai Perusahaan Putra, Shafrudin Tri Adi Nugroho; Witono, Banu
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9796

Abstract

Riset ini mengevaluasi sejauh mana Good Corporate Governance, Corporate Social Responsibility, dan struktur pendanaan memengaruhi nilai perusahaan pada industri basic materials yang tercatat di BEI selama 2021–2023. Studi ini mengadopsi pendekatan kuantitatif berlandaskan positivisme dengan pemilihan sampel secara purposive, mencakup entitas yang menerbitkan laporan tahunan, laporan keberlanjutan berbasis standar GRI, serta berpartisipasi dalam program PROPER. Data diperoleh dari dokumen keuangan dan keberlanjutan yang diterbitkan secara resmi. Firm Value dianalisis memakai Tobin’s Q sebagai variabel dependen, sementara variabel independennya mencakup ukuran dewan direksi, proporsi komisaris independen, jumlah komite audit, tingkat pengungkapan CSR, serta struktur modal yang diwakili oleh rasio DER. Pendekatan riset meliputi analisis statistik deskriptif, pengujian asumsi klasik, dan regresi linear berganda. Hasil empiris menampilkan ukuran dewan direksi, keberadaan komisaris independen, serta jumlah komite audit punya efek signifikan dalam meningkatkan nilai perusahaan, sedangkan CSR dan struktur modal tidak menunjukkan pengaruh berarti.
Pengaruh Pendidikan, Sosialisasi SAK EMKM, dan Pemahamaan SAK EMKM Terhadap Implementasi SAK EMKM pada UMKM Di Karesidenan Surakarta Cahyaningtyas, Dayinta; Witono, Banu
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9797

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dikembangkan sebagai acuan penyusunan laporan keuangan yang memungkinkan pelaku UMKM menghasilkan informasi finansial yang ringkas, relevan, dan dapat dipertanggungjawabkan. Penelitian ini mengevaluasi sejauh mana pendidikan, kegiatan sosialisasi, dan tingkat pemahaman terkait SAK EMKM memengaruhi penerapannya pada UMKM di wilayah Karesidenan Surakarta. Sebanyak 150 responden dipilih melalui metode cluster dan purposive sampling, sementara analisis data dilakukan menggunakan regresi linear berganda berbantuan SPSS. Hasil empiris menunjukkan bahwa ketiga variable pendidikan, sosialisasi, dan pemahaman SAK EMKM memberikan kontribusi positif dan signifikan terhadap keberhasilan implementasi standar tersebut. Dengan demikian, semakin baik latar belakang pendidikan pelaku usaha, semakin efektif proses sosialisasi, dan semakin tinggi tingkat pemahaman terhadap SAK EMKM, maka semakin optimal pula penerapannya dalam praktik pelaporan keuangan UMKM.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH, RETRIBUSI DAERAH, DAN HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH Nugroho, Ady; Witono, Banu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/zjynev51

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi pajak daerah, retribusi daerah, dan hasil pengelolaan kekayaan daerah yang dipisahkan pada pendapatan asli daerah (PAD) kabupaten dan kota di provinsi Jawa Tengah periode 2022-2024. Metode penelitian yang digunakan adalah kuantitatif berfokus pada pengumpulan data berupa angka dan fakta yang dapat dihitung dengan tujuan untuk mengidentifikasi pola hubungan dan pengaruh antar variabel secara objektif dan sistematis. Data sekunder dianalisis menggunakan SPSS melalui statistik deskriptif, uji normalitas, dan uji beda. Hasil analisis menunjukkan bahwa terdapat beda antara efektivitas pajak daerah, efektivitas hasil pengelolaan kekayaan daerah yang dipisahkan, kontribusi retribusi daerah, dan kontribusi hasil pengelolaan kekayaan daerah yang dipisahkan. Sedangkan, tidak terdapat perbedaan pada efektivitas retribusi daerah dan kontribusi pajak daerah. Hasil ini mengindikasikan bahwa kinerja pemerintah kabupaten dan kota tidak sepenuhnya seragam, yang mencerminkan adanya pengaruh perbedaan karakteristik dan kapasitas pengelolaan keuangan antar daerah.
Pengaruh Luas Wilayah, Populasi Penduduk, Rasio Efisiensi Terhadap Financial Distress di Pemerintah Provinsi Jawa Tengah Periode 2020 - 2024 Darma Saputra, Rizqi; Witono, Banu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11499

Abstract

This study aims to analyze the effect of regional area size, population, and efficiency ratio on financial distress in local governments of Central Java Province during the 2020–2024 period. Financial distress in the public sector reflects the inability of local governments to manage public finances sustainably, which may reduce the quality of public services. This research employs a quantitative approach using a causal method. The research sample consists of 35 local governments, including 29 regencies and 6 municipalities in Central Java Province. Binary logistic regression is applied to examine the influence of independent variables on financial distress. The results indicate that regional area size has a significant effect on financial distress, population has a significant effect on financial distress, and the efficiency ratio has a significant effect on financial distress. These findings suggest that geographic characteristics, demographic conditions, and financial management efficiency are crucial determinants of local government financial conditions. This study is expected to provide insights for local governments in formulating more effective and sustainable financial management policies to reduce the risk of financial distress.
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 Baehaqi Cahyaningtyas, Dayinta Darma Saputra, Rizqi 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 Ika Diah Purwati Indradewa, Rhian Mahameru Rosy Rochmatullah Muhammad Bagas Sandi Laksono Muuna, Adellya Nihayatul Nafisah, Maya Yulia Ningrum, Alfian Indra Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Radeva Yudi Mumtaza Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Romadhon, Faridh Akhirur Saputra, Aditya Danang Sekarningrum, Alifah Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Wahyutari, Sherena Widowati Dian Permatasari Zulfikar Zulianty, Zahra Fatika