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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Nusantara Science and Technology Proceedings REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal Of Business, Finance, and Economics (JBFE) Riset Akuntansi (RISTANSI) Journal of Artificial Intelligence and Digital Business Indonesia Auditing Research Journal Media Akuntansi Perpajakan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Economics and Business Management Journal
Wahyu Helmy Dimayanti Sukiswo
Accounting Study Program, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Ulfa Puspa Wanti Widodo; Wahyu Helmy Dimayanti Sukiswo; Rizdina Azmiyanti; Amir Mahmud; Nanda Wahyu Saputra
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
Evaluasi Sistem Pengendalian Intern Atas Pengeluaran Kas Pada PT. Varia Usaha Beton Gita Declyanda Mahardika; Wahyu Helmy Dimayanti Sukiswo
Economics And Business Management Journal ( EBMJ ) Vol. 1 No. 04 (2024): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v1i04.260

Abstract

Penelitian inibertujuan untuk menganalisis dan mengevaluasi pengendalian internal terhadap pengeluaran kas dalam sebuah organisasi, serta menganalisis hubungan antara pengendalian internal dengan tingkat efisiensi dan efektivitas pengelolaan kas dalam organisasi. Metode yang digunakan analisis deskriptif kualitatif dalam penelitian ini. Penelitian kualitatif ini mengumpulkan data dari catatan, wawancara, dokumen resmi seperti memo dan lainnya. Pada PT. Varia Usaha Beton, fungsi-fungsi yang berkaitan dengan sistem pengeluaran kas telah disesuaikan dan dilakukan oleh berbagai departemen. Hasil penelitian menunjukkan bahwa penerapan pengendalian intern PT. Varia Usaha Beton telah menerapkan praktik yang sehat dalam melaksanakan tugas dan fungsi perusahaan karena bagian akuntansi dan keuangan membagi tugas mereka. Karyawan yang kualitasnya sesuai dengan tanggungjawab telah diterapkan oleh PT. Varia Usaha Beton. Perusahaan telah memberikan fasilitas seperti memberi pelatihan kerja. Temuan ini memberikan pemahaman mendalam tentang bagaimana pengendalian internal dapat berkontribusi dalam perlindungan aset perusahaan, keakuratan informasi keuangan, dan efisiensi operasional.
Determinasi Nilai Perusahaan Berdasarkan Profitabilitas, Ukuran Perusahaan, Sustainability Report, dan Komite Audit Fatma Aulia Wardani; Endah Susilowati; Wahyu Helmy Dimayanti Sukiswo
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.26399

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang diteliti yaitu perusahaan perbankan yang terdaftar di BEI pada periode 2018-2023. Cara menentukan sampel menggunakan teknik purposive sampling dengan memberikan beberapa kriteria penelitian, sehingga menghasilkan 48 sampel pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report dan sustainability report yang diterbitkan oleh perusahaan perbankan pada situs resmi perusahaan dan Bursa Efek Indonesia (BEI). Data tersebut kemudian di olah dengan menggunakan bantuan software IBM SPSS versi 30.Originalitas/Novelty: Keterbaruan dari penelitian ini yaitu dengan menambahkan variabel sustainability report dan komite audit sebagai variabel independen, dan fokus penelitian pada perusahaan perbankan.Hasil Penelitian: Penelitian ini mengungkapkan bahwa profitabilitas, sustainability report, dan komite audit tidak memiliki kontribusi terhadap nilai perusahaan. Sementara, ukuran perusahaan memiliki kontribusi terhadap nilai perusahaan.Implikasi: Penelitian mengimplikasikan bagimana pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan yang berguna bagi perusahaan perbankan. Penelitian ini juga berkontribusi dalam memberikan wawasan dan pemahaman baru mengenai pengaruh profitabilitas, ukuran perusahaan, sustainability report, dan komite audit terhadap nilai perusahaan.Research Objectives: This study aims to empirically examine the influence of profitability, company size, sustainability report, and audit committee on company value.Research Method: This study uses a quantitative approach. The population studies is banking companies listed on the IDX in the 2018-2023 period. How to determine the sample using the purposive sampling technique by providing several research criteria, resulting in 48 observation sample. This research uses secondary data obtained from the annual report and sustainability report published by banking companies on the company’s official website and the IDX. The data was then processed using IBM SPSS software version 30.Originality/Novelty: The novelty of this study is by adding the sustainability report and audit committee as independent variable, and the research focus is on banking companies.Research Results:  This study reveals that profitability, sustainability report, and audit committee have no contribution to the company’s value. Meanwhile, the company size has a contribution to the company’s value.Implications: The study implicated how the influence of profitability, company size, sustainability report, and audit committee on the company’s value is useful for banking companies. This research also contributes to providing new insights and understandings about the influence of profitability, company size, sustainability report, and audit committee on company value.
Analisis Corporate Social Responsibility (CSR), Kinerja Lingkungan, dan Nilai Perusahaan Risti Dinar Larasati; Wahyu Helmy Dimayanti Sukiswo
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25110

Abstract

Tujuan Penelitian: Penelitian bertujuan untuk mengkaji mengenai analisis CSR, kinerja lingkungan, dan nilai perusahaanMetode Penelitian: Metode dalam penelitian menggunakan studi pustaka dan literature review. Menggunakan sumber data sekunder, menggunakan 9 artikel dari database google scholar dengan kata kunci. Penelitian yang dikaji adalah artikel-artikel yang diterbitkan pada tahun 2020 – 2024 dan berasal dari jurnal, prosiding, dan telaah pustaka.Kebaruan: Penelitian memiliki kebaruan dalam pendekatan literatur sistematis, focus pada studi terbaru, analisis kasus nyata, dan penekanan pada pentingnya implementasi nyata CSR dan kinerja lingkungan dalam membangun nilai perusahaan secara keberlanjutan.Temuan: Hasil penelitian menunjukkan bahwa terdapat adanya variasi hasil dari analisis CSR, kinerja lingkungan, dan nilai perusahaan. Terdapat kompleksitas dari hubungan CSR, kinerja lingkukngan, dan niali perusahaan yang disebabkan oleh persepsi stakeholder dan implementasi nyata di lapangan.Implikasi: Studi ini memberikan pemahaman lebih dalam kepada perusahaan mengenai pentingnya CSR dan kinerja lingkungan dalam mempertahankan dan meningkatkan nilai perusahaan.   Research Objectives: The study aims to examine the analysis of CSR, environmental performance, and firm value.Methodology: The method in the research uses literature study and literature review. Using secondary data sources, using 9 articles from the google scholar database with keywords. The research reviewed is articles published in 2020 - 2024 and comes from journals, proceedings, and literature reviews.Originality/Value: The research has novelty in its systematic literature approach, focus on recent studies, analysis of real cases, and emphasis on the importance of real implementation of CSR and environmental performance in building corporate value in a sustainable manner.Findings: The results show that there are many variations in the results of the analysis of CSR, environmental performance, and firm value. The complexity of the relationship between CSR, environmental performance, and firm value is due to stakeholder perceptions and actual implementation in the field.Implications: This study provides companies with a deeper understanding of the importance of CSR and environmental performance in maintaining and increasing firm value
Analisis Bibliometrik : Faktor Sanksi Perpajakan terhadap Kepatuhan Pembayaran Pajak bagi Wajib Pajak Shinta Aliyah Putri; Wahyu Helmy Dimayanti Sukiswo
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5723

Abstract

This research can be used for topic mapping and further development of research directions related to "Tax Sanction Factors on Tax Payment Compliance for Taxpayers". For the author, this research also has the potential to obtain new keywords that will be used for further research topics. This study uses a bibliometric analysis method to review 200 scientific articles on related topics. Bibliometric analysis uses scientific article data obtained from Publish or Perish in the 2019-2024 period, then processed using the help of the VOSviewer application version 1.6.17. The results obtained from this study are that the topic related to tax sanctions on tax payment compliance is an interesting topic to study. There are several specific keywords that can be continued for further research such as the influence of tax understanding, tax quality, tax payers, and effects. It is hoped that this research can contribute to ideas for further research.
Pengaruh PSAK Terhadap Penyajian Pelaporan Keuangan Perusahaan Kontraktor Carel Angelica Aulia Putri; Wahyu Helmy Dimayanti Sukiswo
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9576

Abstract

This study aims to analyze the effect of the implementation of Financial Accounting Standards Statement (PSAK) 23 on the presentation of financial reporting in contractor companies. PSAK 23 is an important guideline in revenue recognition, especially for companies with long-term projects such as contractor companies. The method used in this study is a quantitative approach with data collection techniques through distributing questionnaires to eleven employees involved in the preparation of financial reports at PT Tirta Sarana Mulia Technology. Data processing was carried out using the WarpPLS application with the Structural Equation Modeling (SEM) method. The results of the study indicate that the implementation of PSAK 23 has a significant effect on the quality of presentation of financial reports of contractor companies. Based on the path analysis, a coefficient value of 0.750 was obtained with a T-Statistics value of 34.09 and a significance level below 0.001. The model used in this study also showed a good level of fit with the data analyzed, as indicated by the chi-square, RMSEA, and CFI values that met the standard criteria. The findings of this study confirm that the implementation of PSAK 23 can increase the transparency and accuracy of contractor companies' financial reporting, so that it can increase stakeholder trust. 
PENGARUH UKURAN PERUSAHAAN DAN ACHIEVEMENT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Naufan Rahmanda Tasri; Wahyu Helmy Dimayanti Sukiswo
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2441

Abstract

ABSTRAKTingginya kasus pencemaran lingkungan yang terjadi dikarenakan aktivitas perusahaan membuat masyarakat menuntut adanya pertanggungjawaban dari perusahaan melalui sustainability report. Adapun tujuan dari penelitian ini guna mengetahui pengaruh ukuran perusahaan dan achievement terhadap pengungkapan sustainability report pada perusahaan sektor basic material yang terdaftar di BEI tahun 2021-2023. Penelitian menggunakan pendekatan kuantitatif, dengan metode penentuan sampel menggunakan metode purposive sampling, sehingga didapatkan 20 perusahaan terpilih dari 103 perusahaan yang diteliti untuk tahun 2021-2023. Temuan ini mengungkapkan bahwasannya ukuran perusahaan maupun achievement berpengaruh terhadap pengungkapan sustainability report.ABSTRACTThe high number of environmental pollution cases that occur due to company activities has made the public demand accountability from companies through sustainability reports. The purpose of this study is to determine the effect of company size and achievement on sustainability report disclosure in basic material sector companies listed on the IDX in 2021-2023. The study used a quantitative approach, with the sample determination method using purposive sampling method, so that 20 companies were selected from 103 companies studied for 2021-2023. The findings reveal that company size and achievement have an effect on sustainability report disclosure.
The effect of management accounting information systems, internal control, and information technology on managerial performance Dila Arigra Putri; Wahyu Helmy Dimayanti Sukiswo
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.735

Abstract

The purpose of this research is to examine how management performance at PT Varia Usaha Beton is affected by internal control, information technology, and management accounting information systems. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique, supported by SmartPLS 4 software, is used in this study's quantitative methodology. Using a saturated sampling strategy, the complete population 41 managers at PT Varia Usaha Beton was employed as the sample for this research. Questionnaires were used to collect data from respondents. With a significance value of 0.003, the findings demonstrate that management accounting information systems significantly and favourably impact managerial performance. Additionally, internal control significantly and favourably affects managerial performance, with a significance value of 0.004. With a significance value of 0.791, information technology has no discernible impact on managerial performance. These results show that effective internal control and high-quality management accounting information have a greater impact on improving managerial performance, whereas information technology has not made the best contribution when it has not been successfully incorporated into managerial tasks.
DAMPAK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETERBUKAAN SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN Finanda Salsahira; Wahyu Helmy Dimayanti Sukiswo
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2676

Abstract

This study aims to evaluate the impact of ownership structure, board independence, and the presence of an audit committee on the transparency of internal control disclosures in the banking sector. A qualitative approach was employed through a literature review, analyzing ten selected articles sourced from Google Scholar. The findings indicate that institutional ownership, board independence, and the effectiveness of the audit committee significantly influence internal control disclosures. High institutional ownership enhances accountability and transparency, whereas concentrated ownership tends to limit disclosure due to its focus on short-term interests. An independent board of commissioners promotes more objective oversight and encourages information transparency, while a lack of independence may lead to conflicts of interest that hinder effective decision-making. An audit committee that performs its duties effectively contributes to stronger internal control oversight, while an ineffective committee may weaken transparency due to insufficient monitoring.
PENGARUH AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR PRODUK RUMAH TANGGA Alifiyah Qurrotul Ain; Wahyu Helmy Dimayanti Sukiswo
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.1032

Abstract

The implementation of Good corporate governance (GCG) values is a crucial factor for companies to operate efficiently and effectively, while maintaining stakeholder trust. The environment is constantly changing. Internal audit plays a strategic role as a supervisory function that supports the implementation of corporate GCG. This study aims to examine the effect of internal audit on the implementation of good corporate governance (GCG) in household product manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study is descriptive and quantitative, using secondary data from the annual reports of household product manufacturing companies listed on the IDX during the 2021–2023 period. The sample was selected purposively, yielding 10 companies. Data were analyzed using descriptive statistics, classical assumption tests, and simple linear regression. The results of this study reveal that internal audit does not have a significant effect on the implementation of GCG in household product manufacturing companies. Internal audits account for only 7.4% of GCG implementation, while other factors, such as the board of commissioners, organizational culture, and internal control systems, influence the remaining 92.6%. These results indicate that the company  must integrate other factors, and cannot rely solely on internal audits for the success of GCG implementation.Penerapan nilai-nilai Good corporate governance (GCG) menjadi faktor penting bagi perusahaan agar dapat beroperasi secara efisien dan efektif, serta menjaga kepercayaan para pemangku kepentingan. terus berubah. Audit internal berperan strategis sebagai fungsi pengawasan yang menunjang implementasi GCG perusahaan. Penelitian ini bertujuan untuk menguji pengaruh audit internal terhadap penerapan good corporate governance (GCG) pada perusahaan manufaktur produk rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif menggunakan data sekunder yang berasal dari laporan tahunan (annual report) perusahaan manufaktur di sektor produk rumah tangga yang terdaftar di BEI dalam kurun waktu 2021-2023. Pemilihan sampel dilakukan dengan metode purposive sampling menghasilkan 10 perusahaan sebagai sampel. Data dianalisis dengan menggunakan metode yang terdiri dari uji statistik deskriptif, uji asumsi klasik, dan uji regresi linear sederhana. Hasil penelitian ini mengungkapkan bahwa audit internal tidak berpengaruh signifikan terhadap penerapan GCG pada perusahaan manufaktur sektor produk rumah tangga. Audit Internal hanya menjelaskan 7,4%  penerapan GCG, sedangkan 92,6% lainnya dipengaruhi oleh faktor lain seperti dewan komisaris, budaya organisasi, dan sistem pengendalian internal. Hasil ini menunjukan bahwa keberhasilan penerapan GCG tidak bisa hanya mengandalkan pelaksanaan audit internal saja namun harus diintegrasikan dengan faktor-faktor lainnya
Co-Authors Alifiyah Qurrotul Ain Amir Mahmud Angela Valentina Abraham Carel Angelica Aulia Putri Danty Aulia Rachmawati Dila Arigra Putri Dr. Gde Oka Warmana, SE, MM Fatma Aulia Wardani Finanda Salsahira Gita Declyanda Mahardika Ilham Agung Santoso Kintan Septarina Fatwa Nadya Nur Ramadhani Nanda Wahyu Saputra Naufan Rahmanda Tasri Panglima Revandityo Shije Risti Dinar Larasati Rizdina Azmiyanti Shinta Aliyah Putri Ulfa Puspa Wanti Widodo Wildan Armansyah