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All Journal Quantitative Economics and Management Studies Jurnal Magister Akuntansi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Audit dan Perpajakan Indonesian Journal of Dedication and Educations Jurnal Media Akademik (JMA) Perwira Journal of Economics and Business (PJEB) Jurnal Pengabdian Masyarakat (Jubdimas)
Suwarno, Try Edi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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AUDIT REPORT QUALITY, SUSTAINABILITY AND PROFITABILITY ON STOCK PRICE IN INDONESIA SECURITIES EXCHANGE Sekar Mayangsari; Try Edi Suwarno
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.15954

Abstract

This study examines the relationship between audit reports, sustainability reports, and profitability to stock prices on the Indonesia stock exchange, especially manufacturing companies in the basic industrial and chemical sectors, miscellaneous industrial sectors, and consumer goods industry sectors. Secondary data is generated through audit reports and sustainability reports provided in a structured manner. The population for this study consisted of 211 company populations using 16 samples of manufacturing companies that published audited financial reports and sustainability reports in 2019-2021. The hypothesis was tested using the Multiple Linear Statistical Test. The test was conducted at a significance level of 0.05. The findings of this study reveal that there is a significant relationship between profitability and stock price. Meanwhile, audit reports and sustainability reports do not provide a relationship to stock prices on the Indonesia Stock Exchange. This study recommends increasing the educational aspects of the capital market and investment for the Indonesian people, especially investors, so that it will slowly increase the knowledge of investors and potential investors in Indonesia about the importance of audit reports and sustainability reports.
Penguatan Pemahaman Mahasiswa Tingkat Akhir dalam Penulisan Karya Tulis Ilmiah Melalui Sosialisasi Buku Saku Penulisan Karya Tulis Ilmiah Muthmainnah, Riyadatul; Laoli, Victorinus; Suwarno, Try Edi; Pulungan, Faisal Fadly; Prabowo, Kristianto Tricahya
Indonesian Journal of Dedication and Educations Vol. 3 No. 2 (2024): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v3i2.55

Abstract

This study aims to strengthen the understanding of final-year students in writing scientific papers through the dissemination of a scientific writing handbook. The approach methods used are comprehensive, participatory, and technology-based. This activity involved 60 students from the DIII Accounting Program, as well as course instructors and the program coordinator as facilitators. The dissemination was designed to provide an in-depth understanding of the structure, methods, and ethics of scientific writing, which is expected to enhance students' competence in completing their final projects. The results of the dissemination show a significant improvement in students' ability to understand and apply scientific writing concepts. Thus, this program is expected not only to equip students with the necessary writing skills but also to prepare them to face academic and professional challenges in the future. Keywords Scientific Writing, Dissemination, Final-Year Students
PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR INDONESIA Muthmainnah, Riyadatul; Suwarno, Try Edi; Sinaga, Ananda Sabrida Tora Br; Laoli, Victorinus; Setianda, Rizky Aldi
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i2.5422

Abstract

Studi ini menguji pengaruh hubungan antara sustainability report dimensi ekonomi, lingkungan, dan sosial terhadap kinerja keuangan di bursa efek Indonesia untuk perusahaan manufaktur. Data Sekunder dihasilkan melalui laporan keuangan dan sustainability report yang diberikan secara terstruktur. Populasi untuk penelitian ini terdiri dari 211 Populasi dengan menggunakan 16 Sampel perusahaan manufaktur yang menerbitkan laporan keuangan dan sustainability report tahun 2019-2021. Hipotesis diuji dengan menggunakan Uji Statistik Linear Berganda. Pengujian dilakukan pada tingkat signifikansi 0,05. Temuan penelitian ini mengungkapkan bahwa ada hubungan yang signifikan antara sustainability report dimensi social terhadap kinerja perusahaan. Sedangkan sustainability report dimensi ekonomi dan lingkungan tidak memberikan hubungan terhadap kinerja keuangan di Bursa Efek Indonesia. Penelitian ini merekomendasikan untuk praktisi terhadap kinerja keuangan agar perusahaan lebih memperhatikan indikator ekonomi, lingkungan, & sosial pada perusahaan yang listed di bursa efek agar mendapat respon positif para stakeholder. Keywords : Sustainability Report, Financial performance
COMPUTER SELF-EFFICACY, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT QUALITY WITH THE USE OF ATLAS APPLICATION AS A MODERATION Hapsara, Made Yoga; Yuniarta, Gede Adi; Purnamawati, I Gusti Ayu; Suwarno, Try Edi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.21469

Abstract

This research aims to determine and prove empirically the significance of the influence of computer self-efficiency, auditor experience, and auditor competence on audit quality which is moderated by the use of the ATLAS application. The population that is the object of this study consists of 86 auditors working at KAP in Bali. This research uses a purposive sampling method with auditor criteria of auditors who are willing to take the time to fill out the questionnaire and return it. From these criteria, 14 auditors were unwilling to fill out and return the questionnaire, so the sample studied was 72 questionnaires. Data collection was carried out by distributing questionnaires and documentation to each respondent. The data was then analyzed using the SEM PLS statistical application. The results of partial hypothesis research show that computer self-efficiency does not affect audit quality, In contrast, auditor experience and auditor competence have a positive and significant impact on audit quality. Meanwhile, the ATLAS application does not moderate the influence of computer self-efficiency, auditor experience, and auditor competency on audit quality.
The Effect Of Sustainability Reports On Going Concern Audit Disclosures On The Indonesia Stock Exchange (Mining Companies 2017-2021) Pulungan, Faisal Fadly; Suwarno, Try Edi; Rizky Aldi Setianda; Rahmatullah Alfikri; Audina Rahmi; Purnama, Itang
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.5526

Abstract

Studi ini menguji hubungan antara Sustainability Reports (Aspek Ekonomi, Lingkungan, & Sosial) terhadap pengungkapan audit going concern di bursa efek Indonesia terkhusus perusahaan pertambangan di tahun 2017-2021. Data Sekunder dihasilkan melalui laporan audit dan laporan keberlanjutan yang diberikan secara terstruktur. Populasi untuk penelitian ini terdiri dari 46 Populasi Perusahaan dengan menggunakan 16 Sampel perusahaan pertambangan yang menerbitkan laporan keuangan audited dan laporan keberlanjutan tahun 2017-2021. Hipotesis diuji dengan menggunakan Uji Statistik Linear Berganda. Pengujian dilakukan pada tingkat signifikansi 0,05. Temuan penelitian ini mengungkapkan bahwa ada hubungan yang signifikan antara profitabilitas dengan harga saham. Sedangkan Laporan audit dan Sustainability report tidak memberikan hubungan terhadap harga saham di Bursa Efek Indonesia. Penelitian ini menghasilkan bahwa terdapat pengaruh negatif antara Sustainability Report Indeks Ekonomi terhadap Pengungkapan Audit Going Concern. Selanjutnya, tidak terdapat pengaruh antara Sustainability Report Indeks Lingkungan terhadap Pengungkapan Audit Going Concern. Kemudian, juga terdapat pengaruh positif antara Sustainability Report Indeks Sosial terhadap Pengungkapan Audit Going Concern. Penelitian diharapkan mampu menjadi sebuah acuan untuk auditor dan perusahaan dalam memahami opini going concern, terutama faktor yang mempengaruhinya, sehingga untuk auditor dapat meminimalisir kesalahan dalam pengungkapan kelangsungan usaha perusahaan dan pemberian opini going concern, serta untuk perusahaan dapat menjalankan perusahaan dengan baik, menjaga kelangsungan usaha, dan terhindar dari masalah going concern
Dinamika Politik Dan Tantangan Dalam Implementasi Pajak Karbon Dan Perdagangan Karbon Di Indonesia Sinaga, Ananda Sabrida Tora Boru; Suwarno, Try Edi; Setianda, Rizky Aldi; Rahmi, Audina; Muthmainnah, Riyadatul
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.5908

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika politik dan tantangan yang dihadapi Indonesia dalam menerapkan kebijakan pajak karbon dan perdagangan karbon, dengan fokus pada perspektif korporasi. Penelitian ini menggunakan metode studi pustaka dengan menelaah berbagai literatur dan laporan terkait kebijakan karbon di Indonesia maupun praktik internasional. Temuan menunjukkan bahwa industri, khususnya yang bergantung pada bahan bakar fosil, menunjukkan resistensi signifikan terhadap implementasi pajak karbon karena dianggap meningkatkan biaya dan menurunkan daya saing. Selain itu, dinamika politik yang melibatkan kepentingan industri dan pemerintah memperumit proses pengambilan keputusan dalam kebijakan pengurangan emisi. Namun demikian, kedua kebijakan tersebut, apabila dirancang dengan baik, memiliki potensi untuk mendorong transisi energi bersih dan pencapaian target pengurangan emisi. Studi ini juga menemukan bahwa mekanisme redistribusi pendapatan dari pajak karbon serta pengawasan pasar yang ketat dalam perdagangan karbon merupakan faktor kunci dalam menjaga keberlanjutan kebijakan tersebut. Rekomendasi yang diberikan meliputi perancangan kebijakan yang responsif terhadap sektor industri, pengembangan mekanisme redistributif untuk meredam dampak sosial, serta peningkatan pengawasan pasar guna menjaga stabilitas harga karbon. Temuan ini diharapkan dapat memberikan wawasan bagi para pembuat kebijakan dalam merancang kebijakan iklim yang lebih efektif dan adil di Indonesia.
SOSIALISASI PERHITUNGAN HPP PRODUK UMKM DI DESA BUMI JAYA KECAMATAN PELAIHARI Suwarno, Try Edi; Laoli, Victorinus; Setianda, Rizky Aldi; Sinaga, Ananda Sabrida Tora Boru; Muthmainnah, Riyadatul
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat, Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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

Abstract

This journal discusses an outreach initiative on the calculation of the Cost of Goods Sold (COGS) conducted for Micro, Small, and Medium Enterprises (MSMEs) in Bumi Jaya Village. MSMEs play a vital role in economic growth and job creation in Indonesia. However, many MSME owners face challenges in financial management, particularly in accurately calculating COGS. This outreach aimed to enhance financial literacy and provide a clear understanding of the components of COGS, including raw material costs, labor, and overhead expenses. The training methods included lectures, practical applications, and mentoring, all designed to ensure participant engagement. The activity took place on October 31, 2024, and was met with high enthusiasm from participants, who expressed readiness to apply the acquired knowledge to their businesses. This initiative is expected to assist participants in setting competitive product prices and improving the sustainability of their enterprises.
A Meta-Analytic Study on Audit Fees and Audit Quality in Indonesia Suwarno, Try Edi; Laoli, Victorinus; Prabowo, Kristianto Tricahya; Rizka, Nor Rahma; Ulfida, Deafatunnizwa
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3843

Abstract

Numerous studies on audit quality have been conducted, and one of the factors influencing audit quality is audit fees. This study employs a meta-analysis method with a correlation approach to examine the relationship between audit fees and audit quality. The author reviewed 100 journals relevant to the topic of audit fees and audit quality over the past five years, utilizing Publish or Perish. These journals were selected based on specific eligibility criteria and analyzed using JASP software. The results indicate a z-value of 8.029 and a p-value < 0.001, which is smaller than the 5% (0.05) significance level. This finding demonstrates a significant positive correlation between audit fees and audit quality, although the effect size is relatively low (rRE = 0.211). Therefore, while audit fees are positively and significantly associated with audit quality, the strength of the correlation remains low. Based on these findings, the researcher recommends that companies consider paying higher audit fees to enhance the quality of audits obtained.
The Influence of Perception of Usefulness and Perception of Ease on The Intention of Using QRIS by Accounting Students of Politeknik Negeri Tanah Laut Pertiwi, Fidia Ramadhani Putri; Suasri, Eni; Suwarno, Try Edi; Bandi, Maulida Hirdianti
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4040

Abstract

This study aims to analyze the effect of perception of usefulness and perception of ease of use on the intention to use QRIS by Accounting students of Politeknik Negeri Tanah Laut. Using multiple linear regression method, this study involved 318 students as respondents. The results showed that perception of usefulness had a significant effect on the intention to use QRIS (p < 0.05), while perception of ease also showed a significant effect. Simultaneously, these two variables contributed 47.3% to the intention to use QRIS. This finding indicates the importance of increasing awareness of the benefits and ease of use of QRIS to encourage the adoption of digital payment systems among students. This study is expected to be a reference for policy development and further research on digital payment technology.
AKUNTANSI BERKELANJUTAN SEBAGAI PILAR PEMBANGUNAN EKONOMI HIJAU UNTUK INDONESIA EMAS 2045 Try Edi Suwarno; Radna Nurmalina; Noor Amelia; Eni Suasri; Fitra Izzadieny
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/4qn25m75

Abstract

Penelitian ini bertujuan menganalisis peran akuntansi berkelanjutan sebagai pilar pembangunan ekonomi hijau dalam mendukung pencapaian visi Indonesia Emas 2045. Pendekatan kualitatif digunakan melalui metode studi literatur dengan mengkaji 30 publikasi ilmiah bereputasi dari jurnal terindeks Scopus, ResearchGate, prosiding, serta laporan lembaga resmi. Analisis dilakukan untuk mengidentifikasi tren global dan regional penerapan akuntansi berkelanjutan, hambatan yang dihadapi Indonesia, serta peluang yang dapat dimanfaatkan. Hasil kajian menunjukkan bahwa penerapan akuntansi berkelanjutan secara global telah mengalami pertumbuhan signifikan, didorong oleh kesadaran akan perubahan iklim, tuntutan transparansi, dan integrasi prinsip Environmental, Social, and Governance (ESG). Di Indonesia, meskipun kebijakan terkait pelaporan keberlanjutan telah mulai diimplementasikan, masih terdapat hambatan berupa rendahnya literasi akuntansi berkelanjutan, keterbatasan sumber daya, serta minimnya dukungan teknologi. Penelitian ini menegaskan urgensi penguatan kebijakan, peningkatan kapasitas sumber daya manusia, dan pemanfaatan teknologi digital untuk mempercepat adopsi akuntansi berkelanjutan. Kebaruan penelitian ini terletak pada pemetaan komprehensif peluang dan hambatan penerapan akuntansi berkelanjutan di Indonesia dengan perspektif jangka panjang menuju Indonesia Emas 2045.
Co-Authors Alfikri, Rahmatullah Audina Rahmi Bandi, Maulida Hirdianti Djajasinga, Nico Djundharto Enda Noviyanti Simorangkir Fitra Izzadieny Gede Adi Yuniarta Hapsara, Made Yoga I Gusti Ayu Purnamawati Laoli, Victorinus M.Riduan Abdillah Muthmainnah, Riyadatul Noor Amelia Nor Rahma Rizka Nurmalina, Radna Pertiwi, Fidia Ramadhani Putri Prabowo, Kristianto Tricahya Pulungan, Faisal Fadly Rabani, Siti Sarah Al Rahmi, Audina Rizky Aldi Setianda Sekar Mayangsari Sinaga, Ananda Sabrida Sinaga, Ananda Sabrida Tora Br Ulfida, Deafatunnizwa Victorinus Laoli Yasir Hadiani