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All Journal Jurnal Riset Akuntansi Kontemporer
Eko Suyono
Universitas Jenderal Soedirman, Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF ACCOUNTING INFORMATION SYSTEM OF VILLAGE FUND USING LUDER CONTINGENCY MODEL Oman Rusmana; Muhamad Rizki; Roni Budianto; Eko Suyono
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.5995

Abstract

This study examines the implementation of a village accounting information system by using village aparatus as informen in Karangsalam Kidul, Banyumas, Central Java. This study uses a mix-method between qualitative and qualitative approaches. For the qualitative approach, data were gathered via in-depth interviews and observations, whereas for the quantitative approach, APBDes 2021 documentation was utilized. In addition, this study employs the Luder contingency model to analyze qualitative data. Quantitative research, in contrast, utilized ratio analysis and sensitivity analysis. This study demonstrates that the implementation of a successful accounting information system in the village of Karangsalam Kidul, Banyumas, Central Java, had a positive effect on financial management and reporting.
FACTORS INFLUENCING THE INTEGRITY OF FINANCIAL STATEMENTS Bambang Irianto; Eko Suyono; Amir Imeri
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.32712

Abstract

The conflicting findings on factors affecting the integrity of financial reports from previous studies served as the main problem of this study. Therefore, it aims at examining the impact of corporate governance mechanisms (i.e., institutional ownership, managerial ownership, independent commissioners, and audit committee), auditor industry specialist, and firm size on the integrity of financial statements, with COVID-19 as a control variable. Using purposive sampling and selecting a total of 74 manufacturing companies (i.e., 518 observations over seven years from 2018 to 2024), the findings showed that institutional ownership, managerial ownership, independent commissioners, and COVID-19 did not influence the integrity of financial statements. On the other hand, the auditor industry specialist, the audit committee, and firm size had a favorable impact on the integrity of financial statements. The practical implication of these findings was that company management should prioritize the use of industry-specialized auditors and enhance the role of the audit committee in overseeing financial reporting.
Co-Authors Amir Imeri Bambang Irianto Muhamad Rizki Oman Rusmana Roni Budianto