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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) 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) Abdi Psikonomi 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 International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture 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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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT MENGGUNAKAN E-WALLET BERDASARKAN MODEL UTAUT 2: STUDI PADA TRANSAKSI UMKM DI KOTA SURAKARTA Arkan Rayagung Rohmana; Banu Witono
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (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/costing.v8i2.14318

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi minat masyarakat dalam menggunakan e-wallet pada UMKM di Kota Surakarta dengan menggunakan model UTAUT 2. Variabel yang digunakan meliputi ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan kebiasaan. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data primer melalui kuesioner. Data diperoleh dari 215 responden yang pernah menggunakan e-wallet untuk transaksi di UMKM Surakarta. Pengolahan data dilakukan menggunakan analisis regresi linear berganda menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa pengaruh sosial dan kebiasaan memiliki hubungan positif signifikan terhadap minat menggunakan e-wallet. Sementara itu, ekspektasi kinerja dan ekspektasi usaha tidak menunjukkan pengaruh signifikan. Penelitian ini memberikan kontribusi teoretis dalam mengaplikasikan model UTAUT 2 pada sektor UMKM serta manfaat praktis bagi pelaku usaha untuk meningkatkan adopsi teknologi digital. Temuan ini merekomendasikan penguatan promosi sosial dan pembentukan kebiasaan masyarakat dalam menggunakan e-wallet di UMKM.
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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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

Abstract

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.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fauzan, Wakhid Rizki Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Ningrum, Alfian Indra Noer Sasongko Nova Caroline Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Nugroho, Anshori Agung Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Romadhon, Faridh Akhirur Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika