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All Journal Jurnal Manajemen dan Ekonomi Kreatif Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Ilmiah Akuntansi Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi
Soemaryono Soemaryono
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Faktor Pengungkapan Corporate Social Responsibility Soemaryono Soemaryono
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 4 (2024): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i4.454

Abstract

Research objective: To empirically test the influence of business risk, financial risk and operational risk on corporate social responsibility. The research object is gas, oil and coal sub-sector companies listed on the Indonesian stock exchange. The total sample was 17 companies for 5 years. Hypothesis testing uses the F test and t test. The results of the F test show that simultaneously business risk factors, financial risk factors and operational risk factors influence corporate social responsibility. Meanwhile, the results of the hypothesis using tests show that each factor of business risk, financial risk and operational risk has a partial effect on corporate social responsibility.
Pengaruh Love of Money, Locus of Control, Ecerdasan Emosional terhadap Perilaku Etis Mahasiswa Akuntansi Soemaryono Soemaryono; Rudi Pratono
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 3 No. 3 (2025): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v3i3.852

Abstract

The objectives of this research are: 1) To determine the effect of Love of Money on Ethical Behavior in accounting students 2) To determine the effect of Locus of Control on Ethical Behavior in accounting students 3) To determine the effect of emotional intelligence on Ethical Behavior in accounting students. The independent variables in this study are Love of Money, Locus of Control and Emotional Intelligence. while the dependent variable in this study is Ethical Behavior. Sample determination using quantitative methods with total sample sampling. The population used in this study were accounting students at Wijaya Kusuma University Surabaya, totaling 134 people and a sample size of 124 respondents. The analysis technique for Hypothesis Testing uses Multiple Linear Regression. The results showed that Love of money has a significant effect on Ethical Behavior, Locus of control has a significant effect on Ethical Behavior, and emotional intelligence has no significant effect on Ethical Behavior.
PENERAPAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA CV. MARTINI PUTRA JAYA Octavialinsi Dian Waradi; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2nh3wy05

Abstract

This study aims to determine the application of Cost Volume Profit (CVP) analysis as a profit planning tool at CV. Martini Putra Jaya, a distributor of inkjet printer machines. This study uses a qualitative approach with a case study method, where data and information are collected through interviews and internal company documentation. The primary focus of this study is to evaluate how CVP analysis can be utilized in developing more structured and efficient sales strategies and profit planning, particularly for products experiencing sales fluctuations. By applying CVP calculations, the company can determine product contribution margins, break-even points (BEP), and margin of safety at which sales declines can occur, as well as conducting profit planning that can help the company achieve its profit targets. After obtaining the results of the CVP analysis, the company can develop appropriate sales strategies to increase sales and achieve profit targets. Strategies that can be implemented include slightly lowering prices and combining them with aggressive promotions to reach more segments, adding after-sales services, or offering longer warranties. The company can also offer bundling packages, such as selling a package containing a machine, ink, and initial training at a special price.
FAKTOR - FAKTOR YANG MEMPENGARUHI SUSTAINABLE DEVELOPMENT PADA PERUSAHAAN SEKTOR F&B YANG TERDAFTAR DI BEI Dini Novianti; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bnzwp535

Abstract

This study aims to analyze and empirically examine the influence of green accounting, material flow cost accounting, and environmental performance on sustainable development in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The variables were measured through indicators of environmental cost disclosure, the application of cost approaches in the production process, environmental performance disclosure through PROPER, and the achievement of long-term sustainable development. A quantitative approach with purposive sampling was employed, resulting in 62 eligible data points from a total population of 83 companies. The findings indicate that these three factors collectively have a significant influence on sustainable development in the food and beverage sector, highlighting the importance of integrating environmental considerations into business strategies to achieve long-term sustainability
FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9cwehr95

Abstract

This research delves into how the size of a public accounting firm, the time it takes to complete an audit, whether a company is publicly owned, and its financial health, or distress, affect whether or not a company changes auditors. The main goal here is to look at the practical impacts of these things – the firm's size, how long audits take (audit delay), if the company is public, and its financial standing – on companies in the manufacturing sector switching their auditors. This study looked at a group of 37 businesses. To test the ideas, the researchers used t-tests and F-tests. The findings show that there's a noticeable link between the size of the accounting firm and how likely a company is to switch auditors. But, other things like audit delay, whether the company is public, and any financial distress didn't seem to have a big effect on auditor switching.
Factors Of Accounting Conservatism In The Basic Industrial And Chemical Sectors Soemaryono Soemaryono
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 1 No. 2 (2023): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v1i2.57

Abstract

The purpose of the written research is to find out the effect of capital intensity, risk of lawsuits, and management ownership on accounting conservatism in chemical and basic manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. The written research sample consists of 96 annual reports and is based on quantitative data with sampling criteria using a research approach involving 32 basic and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. Written research covers basic chemical and industrial manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2021. Descriptive statistical analysis, classical assumption tests (normality test, multicorrelation test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, F test, analysis of the coefficient of determination (R2), and hypothesis testing (t), namely analysis techniques in written research. These techniques are used in conjunction with IBM SPSS Statistics Version 21 software. Conservatism in accounting is a preventative approach to future corporate financial reporting. It takes a lot of fixed assets for a business to generate sales, and that requires capital. Inaccuracies in financial reporting that harm creditors and investors are considered a source of risk of lawsuits. The number of shares owned by the manager represents managerial ownership. Therefore, the results regarding capital intensity, risk of lawsuits, and managerial ownership of accounting conservatism have little effect.
Co-Authors Dini Novianti Octavialinsi Dian Waradi Rudi Pratono