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All Journal Riset Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Journal of Accounting and Digital Finance
Heru Suwasono
Universitas Pignatelli Triputra, Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORTING DITINJAU DARI MEKANISME CORPORATE GOVERNANCE, TIPE INDUSTRI, AKTIVITAS PERUSAHAAN, KONFLIK KEPENTINGAN, SLACK RESOURCES Heru Suwasono; Endang Purwaningsih
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12241

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris serta menganalisis pengungkapan sustainability reporting ditinjau dari mekanisme corporate governance, tipe industri, aktivitas perusahaan, konflik kepentingan, slack resources. Populasi dalam penelitian ini adalah perusahaan consumer cyclicals, non consumer cyclicals, dan sektor financial yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2022. Pemilihan sampel penelitian dengan metode purposive sampling, yaitu pemilihan sampel berdasarkan kesesuaian karakteristik dengan kriteria sampel yang telah ditentukan sebelumnya. Penelitian ini menggunakan teknik analisis regresi data panel. Sampel yang memenuhi kriteria untuk perusahaan sektor consumer cyclicals 51, sektor non consumer cyclicals 41, dan sektor financial 75, total sampel 167 perusahaan. Hasil pengujian hipotesis dengan menggunakan T statistik menunjukkan bahwa variabel mekanisme corporate governance, tipe industri, aktivitas perusahaan, konflik kepentingan, berpengaruh positif terhadap pengungkapan sustainability report dan variabel slack resources tidak berpengaruh terhadap pengungkapan sustainability report.
Analisis pengaruh fraud pentagon terhadap kecurangan laporan keuangan: Studi empiris pada perusahaan LQ45 tahun 2018-2022 Pradana, Eduardus Henriko Putra; Suwasono, Heru
Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i1.916

Abstract

This research aims to determine the influence of external pressure, managerial ownership, the ineffectiveness of supervision, the nature of the industry, change of auditor, change of board of directors, and frequent number of CEO's pictures on financial statement fraud. The population in this research is all companies listed as the LQ-45 index on the Indonesia Stock Exchange (BEI) for the 2018-2022 period respectively. The sampling technique uses purposive sampling with a sample size of 105 companies. The analysis method uses multiple linear regression analysis. The research results found that managerial ownership and the nature of the industry have a positive effect on financial report fraud. Meanwhile, changing auditors hurts financial reporting fraud. Apart from that, external pressure, ineffective supervision, change of auditor, and frequent number of CEO's pictures do not affect financial statement fraud. In general, the independent variables in this research can explain fraudulent financial reports in companies listed as the LQ-45 index on the Indonesia Stock Exchange for the 2018-2022 period of 15.6 percent.
Analisis umur perusahaan, keragaman gender, kesulitan keuangan, tipe industri dan dewan komisaris independen terhadap pengungkapan laporan keberlanjutan Hepata, Indra; Suwasono, Heru
Journal of Accounting and Digital Finance Vol. 4 No. 3 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i3.1266

Abstract

This study aims to determine the effect of Company Age, Gender Diversity, Financial Distress, type of industry and Independent Board of Commissioners on sustainability reports in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This type of research is quantitative, and the data used is secondary. The population used in this study were BUMN companies listed on the Indonesia Stock Exchange in 2019-2023, with a sample size of 24 companies. The sampling technique used was purposive sampling. The analysis method used was multiple linear regression analysis. The results of this study indicate that company age, gender diversity, financial distress, industry type, and independent board of commissioners simultaneously affect sustainability reports. Partially, financial distress hurts sustainability reports; company age positively affects sustainability reports, and gender diversity, type of industry and independent board of commissioners do not affect sustainability reports.
Digitalization of double entry bookkeeping and marketing of Wonogiri Cashew Farmers Group towards globalization Suwasono, Heru; Yulianto, Bagas Dwi; Anggiratih, Endang
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 10 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v10i1.14622

Abstract

This service focuses on digitizing bookkeeping and marketing in the cashew industry. Despite existing for over 20 years and has not developed. The team aims to address this issue by providing bookkeeping training for businesses, making their transactions more visible and allowing for a better understanding of their financial results. Currently, business revenue is often mixed with personal funds, leading to the perception of small profits. The team offers marketing training to help businesses stay up to date with industry trends. These training sessions are conducted to improve the industry's overall knowledge and skills. The outcomes of the service include the creation of a web platform for industry players, a discussion group on WhatsApp, and the introduction of bookkeeping through physical books or Excel. These tools are crucial for expanding product reach and enabling better financial management, helping businesses plan for growth and make informed decisions regarding loans and other financial matters.
PENGARUH DIVERSITAS USIA DIREKSI, PERGANTIAN MANAJEMEN, UMUR PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Daepanie, Samuel Mezak; Suwasono, Heru
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.431

Abstract

Penelitian ini bertujuan untuk menganalisis diversitas usia direksi,pergantian manajemen, umur perusahaan, kepemilikan manajerial, dan komite audit terhadap pengungkapan Sustainability Report pada perusahaan perusahaan sektor cunsomer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Populasi yang digunakan dalam penelitian ini adalah 125 perusahaan sektorcunsomer non-cylicals yang terdaftar di BEI tahun 2019-2023.Pengambilan sampel dalam penelitian ini menggunakan non-probabilitysampling dengan teknik purposive sampling. Berdasarkan pada kriteria-kriteriayang telah ditentukan. Sampel yang diperoleh adalah sebanyak 39 perusahaancunsomer non-cylicals selama 5 tahun sehingga data observasi sampel dalampenelitian ini sebanyak 195. Metode penelitian yang digunakan adalah studi empirisdengan pendekatan kuantitatif. Metode analisis data yang digunakan adalah analisisregresi linier berganda.Hasil penelitian menunjukkan bahwa komite audit, pergantian manajamendan kepemilikan manajerial berpengaruh terhadap Sustainability Reporting,diversitas usia direksi dan umur perusahaan tidak berpengaruh terhadapSustainability Reporting.
Co-Authors Anggiratih, Endang Bagas Dwi Yulianto Daepanie, Samuel Mezak Endang Purwaningsih Hepata, Indra Lucia Desi Kusrini Melania Lulut Mariani Pradana, Eduardus Henriko Putra Vitalis Ari Widiyaningsih Yenni Maria Sridarta