Articles
<![CDATA[MANAGEMENT BACKGROUND, INTELLECTUAL CAPITAL AND THE FINANCIAL PERFORMANCE OF INDONESIAN BANKING ]]>
<![CDATA[Widowati, Elizabeth Hutami]]>;
<![CDATA[Sumarta, Nurmadi Harsa]]>;
<![CDATA[Pradono, Noel Singgih Haryo]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v8i2.9311
<![CDATA[This research aims to determine the effect of accounting education background, MBA education background, and the proportion of Chinese ethnic as well as intellectual capital measured by VAIC method on conventional banking financial performance in Indonesia. The population in this study is the entire conventional banking companies listed on Indonesia Stock Exchange that has been operating over the range of 2012-2015, so we get a sample totalling 29 companies. This research used Eviews 7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnic are not significantly affecting financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).]]>
<![CDATA[The Effectiveness Of The Credit Relaxation Policy On The Batik MSMEs Affected By Covid-19 In Solo City ]]>
<![CDATA[Edy Supriyono]]>;
<![CDATA[Nurmadi Harsa Sumarta]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i02.1583
<![CDATA[This research focuses on empirical analysis of the effect of credit relaxation policy on the sustainability of Batik MSMEs in Solo. This research is motivated by the negative impact of the spread of the Corona virus (Covid-19) pandemic on the economic sector in Solo, especially in the Batik MSMEs, which is one of the mainstay affected industries. A more in-depth study of the effectiveness and influence of this implementation on the sustainability of batikMSMEs in the city of Solo is needed, especially from the perspective of direct MSMEs. The design of this research is causality research with the object of batik UMKM in the administrative area of Surakarta City. The data used are primary data from questionnaires. Data analysis will be performed with Multiple Regression Analysis. With this research, it is hoped that there will be a contribution to increasing the effectiveness of the implementation of credit relaxation at MSMEs if there is a similar urgent situation.]]>
<![CDATA[Thin Capitalization Determinants in Manufacturing Companies in Indonesia ]]>
<![CDATA[Septian Adi Hananto]]>;
<![CDATA[Nurmadi Harsa Sumarta]]>;
<![CDATA[Edy Supriyono]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i2.15073
<![CDATA[This study aims to analyze the determinants of thin capitalization practices on manufacturing companies in Indonesia. Moreover, this study focuses on the manufacturing sector which ranks as the second largest recipient of foreign debt. The population of this study consisted of all manufacturing companies which had listed on the Indonesia Stock Exchange from 2016 to 2019. Furthermore, the purposive sampling technique was used as a sampling technique and it was obtained 308 samples. The hypothesis analysis technique in this study used the Ordinary Least Square (OLS) method. The results show that tax haven utilization and significant foreign ownership has a positive effect on the practice of thin capitalization. Meanwhile, foreign directors has negative effect on the practice of thin capitalization. However, this study cannot prove the effect of multinationality on the practice of thin capitalization.Keywords: thin capitalization, multinationality, tax haven utilization, significant foreign ownership, foreign directors.]]>
<![CDATA[SIMFONI ONLINE CLASS: PENDAMPINGAN PENGELOLAAN DANA DARURAT DI MASA PANDEMI BAGI MILENIAL ]]>
<![CDATA[An Nurrahmawati]]>;
<![CDATA[Bandi Bandi]]>;
<![CDATA[Hasan Fauzi]]>;
<![CDATA[Nurmadi Harsa Sumarta]]>
<![CDATA[ Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2021) ]]>
Publisher : <![CDATA[Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka ]]>
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DOI: 10.33830/diseminasiabdimas.v3i2.1061
<![CDATA[Effective management of emergency funds is needed during the global Covid-19 pandemic, which is currently happening in almost all corners of the world. This pandemic has an impact on sluggish economic activity which demands immediate solutions for improvements, both from a normative and practical side. Education related to emergency funds in order to increase public knowledge can be an urgent solution to be carried out immediately. One of the potential elements of society that is rarely developed to be used as a solution for economic improvement in the pandemic era is the youth because the majority of youth do not yet have an unstable income so they are vulnerable to being economically affected during the pandemic. The purpose of this program is to assist the management of emergency funds during a pandemic, both with online entrepreneurship development and effective investment arrangements. 68 young man from Solo and around are participate in this program. The method used in the implementation of the program is technical assistants by opening online classes with sources from academics and practitioners. This method consists of the preparation stage with coordination, the implementation stage with the creation of a curriculum, the execution of webinars and observations and the evaluation stage. This program collaborates with the NGO Solo Bersimfoni as an organization that cares for Indonesia's young generation. The expected benefit from this program is increased knowledge regarding the management of emergency funds in times of a global pandemic which is needed in order to rebuild a stable economy during and after a pandemic. The result of this program is the transfer of financial management knowledge to young people, especially students around Solo Raya. The conclusion obtained from the implementation of the post-program survey is that care is still needed to teach financial independence during the pandemic for youth. Pengelolaan dana darurat yang efektif diperlukan dalam masa pandemi global Covid-19 yang saat ini sedang terjadi hampir di seluruh pelosok dunia. Pandemi ini berdampak pada lesunya aktivitas perekonomian yang menuntut untuk segera diadakan perbaikan yang solutif, baik dari sisi normatif maupun sisi praktis. Edukasi terkait dana darurat dalam rangka meningkatkan pengetahuan masyarakat dapat menjadi salah satu solusi yang urgen untuk segera dilakukan. Salah satu elemen masyarakat yang potensial namun jarang dikembangkan untuk dijadikan solusi perbaikan perekonomian di era pandemi adalah para pemuda karena mayoritas pemuda belum memiliki pendapatan yang tidak stabil sehingga rentan terdampak secara ekonomi dalam masa pandemi. Tujuan dari pengabdian ini adalah untuk mendampingi pengelolaan dana darurat di masa pandemi, baik dengan pengembangan kewirausahaan secara online maupun penyusunan investasi secara efektif. Sebanyak 68 partisipan yang sebagian besar adalah pemuda dari Solo sekitar mengikuti pengabdian ini secara online. Metode yang dilakukan dalam pelaksanaan pengabdian merupakan technical assistants dengan membuka kelas online dengan narasumber dari pihak akademisi maupun pihak praktisi. Metode ini terdiri dari tahap persiapan dengan koordinasi, tahap pelaksanaan dengan pembuatan kurikulum, eksekusi webinar dan observasi serta tahap evaluasi. Program ini menggandeng LSM Solo Bersimfoni sebagai salah satu organisasi yang peduli terhadap generasi muda Indonesia. Manfaat yang diharapkan dari pengabdian ini adalah bertambahnya pengetahuan terkait pengelolaan dana darurat di masa pandemi global yang dibutuhkan dalam rangka membangun kembali perekonomian yang stabil selama dan pasca pandemi. Hasil pengabdian yakni terlaksananya transfer pengetahuan manajemen keuangan kepada para pemuda terutama mahasiswa di sekitar Solo Raya. Kesimpulan yang didapat dari pelaksanaan survey pasca pengabdian adalah masih diperlukan kepedulian untuk mengajar pada independensi keuangan di masa pandemi bagi para pemuda.]]>
<![CDATA[Pengelolaan Keuangan Keluarga pada Ibu Rumah Tangga Pemilik Umkm Sebagai Masyarakat Terdampak Covid-19 di Kelurahan Kauman, Surakarta ]]>
<![CDATA[Edy Supriyono]]>;
<![CDATA[Nurmadi Harsa Sumarta]]>;
<![CDATA[Devi Narulitasari]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v3i1.1634
<![CDATA[Presiden Joko Widodo menetapkan Covid-19 sebagai bencana nasional pada tanggal 13 April 2020. Sejak awal penetapannya hingga saat ini, jumlah korban terus mengalami peningkatan. Berbagai upaya telah dilakukan oleh pemerintah seperti Work From Home (WFH), social distancing, dan Pembatasan Sosial Berskala Besar (PSBB) untuk mengurangi penyebaran virus corona tersebut. Namun, kebijakan tersebut berdampak pada penurunan daya beli masyarakat. Salah satu sektor yang terdampak adalah UMKM. Pengabdian ini, bertujuan untuk memberikan pendampingan pengelolaan keuangan keluarga bagi ibu rumah tangga pemilik UMKM di Kelurahan Kauman. Peran ibu rumah tangga pemilik UMKM sebagai pengatur perekonomian keluarga sangatlah vital. Pengelolaan keuangan keluarga yang baik adalah kunci kesuksesan keluarga. Pengabdian ini menggunakan metode workshop dengan mengaplikasikan penyusunan laporan keuangan keluarga menggunakan akuntansi sederhana. Peserta dalam kegiatan ini sebanyak 21 orang yang kemudian didampingi menyusun laporan keuangan sederhana. Pengabdian ini, menghasilkan pembukuan sederhana yang menguraikan keuangan masing-masing UMKM di Kelurahan Kauman. Pengetahuan dan soft skill tentang pengelolaan keuangan keluarga bagi ibu rumah tangga pemilik UMKM sangatlah dibutuhkan khusunya saat pandemi Covid-19. Kata kunci: Pengelolaan Keuangan Keluarga, UMKM, Covid-19.]]>
<![CDATA[DETERMINANTS OF AUDIT QUALITY: THE EFFECT OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ACTIVITIES ]]>
<![CDATA[Agnes Silvia Ananda]]>;
<![CDATA[Nurmadi Harsa Sumarta]]>;
<![CDATA[Kingkin Kurnia Trio Satriya]]>;
<![CDATA[Prihatnolo Gandhi Amidjaya]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 3 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2022.v6.i3.5214
<![CDATA[This study examines the effect of ownership structure and audit committee activities on audit quality in Indonesian listed companies. The ownership structures studied consisted of managerial, institutional, government, foreign, and family ownership. The population of our study consists of 506 listed companies in Indonesian Stock Exchange between 2015 and 2020 with 317 total samples. Audit quality is proxied by the earnings surprise benchmark. Ownership structure is measured using the percentage of ownership. Audit committee activity is measured using the number of meetings held. Research data is analyzed with logistic regression analysis using SPSS statistic program. Our findings suggest that managerial, institutional, foreign, and family ownership as well as audit committee activities significantly affect audit quality while government ownership does not have significant effect. The findings of this research are designed to give information and feedback on the company's shareholders, assist the organization in delegating audit committee responsibilities, and provide readers with extra knowledge.]]>
<![CDATA[Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange ]]>
<![CDATA[Rafli Prastiatry Zain]]>;
<![CDATA[Nurmadi Harsa Sumarta]]>;
<![CDATA[Prihatnolo Gandhi Amidjaya]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol26.iss2.art9
<![CDATA[Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion on tax avoidance by non-financial companies listed on the IDX. This study used a set of panel data that consisted of non-financial companies listed on the IDX operating in the 2017-2020 period. The data were obtained from the companies’ annual report. The result of this study demonstrated that auditor industry specialization had a significant positive effect on tax avoidance, while audit tenure did not affect tax avoidance. There was a positive relationship between audit opinion and tax avoidance. This research has limitations as it was only conducted for a short period. Further research can develop this model by including variables which were excluded from this study and involving more samples and sectors of the research objects.]]>
<![CDATA[INTERNET-BASED INFORMATION DISCLOSURE PRACTICES: DOES REPUTATION OF AUDITOR MATTERS? ]]>
<![CDATA[Nurrachma, Claudia Sheva]]>;
<![CDATA[Sumarta, Nurmadi Harsa]]>;
<![CDATA[Bandi, Bandi]]>
<![CDATA[ TEMA Vol. 24 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.24.1.20-32
<![CDATA[This study aims to examine the Internet-based information disclosure in financial companies listed on the Indonesia Stock Exchange (IDX) by examining profitability, leverage, age, companies size, growth, performance, auditor’s reputation and firm performance audited by Big four as companies characteristics and for website characteristics by general and financial companies information, company news or event and financial and corporate governance internet based report. The population of this study is financial companies listed on the Indonesia Stock Exchange between the years of 2011-2013, while the samples consist of 210 companies. This research uses a secondary data derives from the annual reports and corporate website. The technique used to test the hypothesis is multiple linear regression analysis techniques. The results indicate that auditor reputation, firm performance and firm performance audited by Big four has no effect because the company's performance is not only influenced by the auditor but the manager and administrator of the company's website do not involve auditors in disclosure financial information of the internet based. The study also finds that leverage and size firm has a significant effect on the study through internet-based information disclosure. In contrast, profitability, age, growth does not have a significant influence on this study.]]>
<![CDATA[CEO ACCOUNTING EXPERTISE: ITS IMPACT ON FINANCIAL STATEMENT QUALITY IN INDONESIAN PUBLIC FIRMS ]]>
<![CDATA[Sumarta, Nurmadi Harsa]]>;
<![CDATA[Amidjaya, Prihatnolo Gandhi]]>
<![CDATA[ TEMA Vol. 24 No. 2 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tema.24.2.%p
<![CDATA[Following the growing access to firms' financial reports, we investigate the role of CEO accounting expertise on financial report quality in Indonesian listed firms. We analyze secondary data from 92 Indonesian listed firms in all industry sectors using multiple linear regression analysis. Our findings demonstrate that CEO accounting expertise positively affects financial report quality, by having more reliable financial information, better audit opinion, and on-time financial report submission. Our study provides implications to Indonesian firms to provide accounting knowledge to the CEO so that it would help build better accounting policies and practices to produce high-quality financial statements. This is very important as financial report quality increasingly provides positive implications to firms to achieve better accountability and market performance.]]>
<![CDATA[The Corporate Social Responsibility Disclosure Reflect Ethical and Provides A Signal in the Form of Good News ]]>
<![CDATA[Zaman, Muhammad Zaki Adriansyah]]>;
<![CDATA[Supriyono, Edy]]>;
<![CDATA[Sumarta, Nurmadi Harsa]]>;
<![CDATA[Joseph, Corina]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v15n2.p137-150
<![CDATA[ntroduction/Main Objectives: The study's novelty examines the effect of CSR disclosure on twofactors that appear within the company: internal factors in the form of earnings management bycompany management and external factors in the form of investors’ responses by investors outsidethe company. Background Problems: This study aims to test empirical evidence about the effect ofCSR disclosure on earnings management and investors’ response to the non-financial sector ofcompanies in Indonesia. Research Methods: The research data is sourced from 720 sustainabilityreports and annual report data of non-financial companies listed on the IDX during 2018-2021with a purposive sampling method. Finding/Results: The results showed that CSR disclosure hurtsearnings management and positively affects investors’ responses. Conclusion: This study indicatethat CSR disclosure reflects ethical behaviour so that financial reports are more transparent andearnings management practices will decrease, while CSR disclosure provides a signal in the formof good news that could attract investors to buy company shares.]]>
