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All Journal Jurnal Akuntansi Multiparadigma Indonesian Green Technology Journal KEUNIS Owner : Riset dan Jurnal Akuntansi Jurnal Cahaya Mandalika Management Science Research Journal Journal of Asset Management and Public Economy Proceeding ISETH (International Summit on Science, Technology, and Humanity) IIJSE Journal Economic Business Innovation Jurnal International Economic Sharia Advances in Accounting Innovation
Dwianto, Agus
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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Optimizing Food & Baverage Company Performance Through Governance and Social Responsibility: Random Effect Model Approach Dwianto, Agus; A'yun , Annisa Qurrota; Kaira, Lamin; Sesay, Daniel Kassim; Turay, Ibrahim Rahman
JAMPE (Journal of Asset Management and Public Economy) Vol. 3 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jampe.v3i2.9441

Abstract

The purpose of this study is to improve the efficiency of food and beverage companies listed on the Indonesia Stock Exchange by implementing GCG & CSR principles. Using panel data from 95 companies covering the period 2018-2022 and using the Random Effects model, the regression analysis shows that the Board of Commissioners has no statistically significant effect on company performance. In contrast, the Audit Committee shows a significant and beneficial impact. The novelty of this study emphasizes the complex nature of the interaction between GCG parameters, CSR, and business success in the food and beverage industry. Practical suggestions include increasing the authority of the Audit Committee to improve performance and applying CSR more contextually to reduce the impact of the Board of Commissioners. The contribution of this research is a valuable understanding of the interaction between governance dynamics and CSR in the context of strategic decision-making.
Studi Hubungan antar Faktor yang Mempengaruhi Pendapatan Petani Kentang di Kabupaten Gowa untuk Pembangunan Berkelanjutan dalam rangka menunjang Ketahanan Pangan Nasional Dwianto, Agus; A'yun, Annisa; Basyri, Mas’ud; Anam, Khoirul; Kassim Sesay, Daniel; Fidya Fadhillah, Meylina
Indonesian Green Technology Journal Vol. 12 No. 2 (2023)
Publisher : Sekolah Pascasarjana, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.igtj.2023.012.02.01

Abstract

Penelitian ini menganalisis bagaimana luas lahan, modal, dan hasil produksi mempengaruhi pendapatan petani adalah tujuan dari budidaya kentang, dalam konteks Desa Kanreapia di Kabupaten Gowa. Tujuannya adalah untuk mengungkap dinamika spesifik yang mempengaruhi pendapatan petani kentang di Kabupaten Gowa dalam rangka menunjang ketahanan pangan nasional. Keunikan penelitian ini terletak pada dinamika di Desa Kanreapia, yang dapat memberikan kontribusi pengetahuan dan keilmuan yang berbeda dari pengetahuan yang sudah ada saat ini. Penelitian ini menggunakan analisis regresi untuk menilai signifikansi statistik dari luas lahan, modal, dan produksivitas pertanian terhadap pendapatan petani. Hasil penelitian menunjukkan bahwa luas lahan dan modal tidak mempengaruhi, sementara hasil produksi dan pendapatan menunjukan nilai positif signifikan. Implikasi praktis dari penelitian ini adalah dapat menjadi rekomondasi bagi para pembuat kebijakan dan praktisi yang terlibat dalam pembangunan pertanian berkelanjutan, dan memberikan strategi untuk meningkatkan kesejahteraan finansial petani kentang di Indonesia. Kata kunci: luas lahan, modal, hasil produksi, pendapatan, petani kentang
Performance Measurement System and Business Lending Efficiency at Cooperative X in Rembang Regency Ayun, Annisa Qurrota; Prayogo, Imam; Wildan, Muhammad; Pugara, Ade; Dwianto, Agus
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.3828

Abstract

Purpose The purpose of this study is to evaluate Cooperative X in Rembang's business credit efficiency and performance measurement system. Internal control officers (ICOs) in their capacity as auditors are the study's subjects. Methodology: This is an experimental study that collects data in addition to employing a convenience sample technique. 92 questionnaires were distributed in Cooperative X in Rembang City to gather data. Answers were given by 58 former internal control officers, 12 risk managers, and 22 internal auditors out of the 92 interviewees (53%). Structural equation modeling data analysis looks at the link between latent and observable variables. Findings: According to the results of the hypothesis test, the performance assessment system is significantly impacted by credit performance. The effectiveness of credit has a big impact on management control. Loan performance has a significant Organisational learning is significantly impacted by lending performance. Employee sentiments are significantly impacted by lending performance. Applications/Originality/Value: This study examines the role of the Management Control System (MCS), especially the Performance Measurement System (PMS), in improving the lending (credit) performance of Cooperative X in Rembang. The research will be discussed and aims to determine whether the relationship between the Management Control System (MCS) and Attitudes toward risk and organizational learning can be used to explain lending (credit) performance (balanced scorecard equal).
Unveiling the Impact of Good Corporate Governance and Temporary Shirkah Funds on Maqashid Shariah Performance Dwianto, Agus; Qurrota A'yun, Annisa; Hardina, Lulu; Arum, Nurlita; Karmila, Yusri
Journal International Economic Sharia Vol. 1 No. 1 (2024): June
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jies.v1i1.40

Abstract

This study investigates the influence of Good Corporate Governance (GCG) and Temporary Shirkah Fund (TSF) on the performance of Maqashid Shariah in Islamic banks in Indonesia from 2018 to 2023. Using secondary data analysis, the study employs regression analysis to test the hypotheses. The findings reveal that neither Good Corporate Governance nor TSF significantly affects the performance of Maqashid Shariah during the study period. These results are consistent with previous research indicating a lack of significant impact Good Corporate Governance and TSF on Maqashid Shariah performance in Islamic banks. The discussion suggests that the implementation of Good corporate governance may not directly translate into improved Maqashid Shariah performance due to potential misalignment between governance practices and Shariah principles. Moreover, the study highlights the importance of further research and enhanced implementation of Good Corporate Governance and TSF practices to promote the achievement of Maqashid Shariah objectives in Islamic banking institutions. This research contributes to the ongoing discourse on corporate governance and Shariah compliance in Islamic finance and provides insights for policymakers, regulators, and practitioners aiming to strengthen governance frameworks and enhance Shariah-based performance in Islamic banks
Enhancing Perceived Employability through Digital, Analytical, and AI Oriented Skills in Accounting Perdana Putri, Adhevia; Dwianto, Agus
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.195

Abstract

Objective: Analyze the influence of accounting technical skills, digital technology skills, data analytics skills, and soft skills on perceived employability among accounting students in Indonesia, with artificial intelligence (AI) orientation readiness as a moderating variable.Methods: The present study employed a quantitative methodology, surveying 700 accounting students from state and private universities in Surakarta. A structured questionnaire was utilized to collect data, which was then analyzed HTMT to (PLS-SEM) to validate the proposed relationships and moderation effects.Results: The findings of the study indicated a significant relationship between all four skill categories i.e., accounting, technical skills, digital technology skills, data analytic skills, and soft skills and students' perceptions of employability. Secondly, the AI Orientation Readiness variable significantly moderates these relationships, particularly amplifying the impact of digital and analytical competencies.Novelty: This paper is an original contribution to the field of accounting education, with a focus on the incorporation of artificial intelligence (AI) readiness into the employability framework. This topic is particularly under-researched, especially in the context of developing economies. Furthermore, it addresses a significant research gap by establishing a link between future competencies and AI preparedness within the context of the lean 5th Industry.Research Implications: The findings of the study indicate that there is an urgent requirement for reform of accounting curricula, for the introduction of AI-related content, and for the development of cross-disciplinary skills. The report also provides policy recommendations, curriculum guidelines, and sample assignments to assist secondary schools and institutions of higher education in educating and supporting graduates in technology-led economies.
Mobile AI Applications to Support QRIS Literacy and Financial Growth of Traditional Market SMEs Dwianto, Agus; Qurrota A’yun, Annisa; Sabila, Isnayni
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.234

Abstract

Objective: The purpose of this research is to analyse how perceptions of mobile banking, the use of artificial intelligence (AI), literacy towards QRIS, and the level of trust in digital payment systems affect the adoption of QRIS by MSME players, with ease of use as a mediating variable.Methods: The survey 654 was analysed using a quantitative explanatory approach involving the further use of regression and mediation (Sobel) tests based on TAM and UTAUT model.Results: Results indicate that mobile banking familiarity, AI use, QRIS knowledge, and trust have significant relationships with digital payment adoption as influential factors directly, and indirectly through the mediator of perceived ease of use. Ease of use serves as a salient link between the behaviour and the technology. The use of AI is a new actually a new prime mover for establishing trust in digital interfaces. QRIS literacy is validated as a key facilitator and trust defuses accepted mistrust in low-tech settings.Novelty: This research’s contribution is the discussion of Artificial Intelligence (AI) which is utilized as behavioural facilitating in fintech adoption such as QRIS. Through the incorporation of AI usages into the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), this study enriches conventional models for intelligent financial ecosystems. This line of reasoning offers us new perspectives of how AI powered trust, personalization and automation affect user behaviour especially for MSMEs in semi-formal economic sectors.Practical Implications: The practical contribution of this research is to provide implications for policy maker, fintech developers, and MSME enablers by encouraging the need to improve the AI-based features, user trust, and easy to use of digital payment system such as QRIS. Enhancing digital literacy and incorporating user friendly mobile interface have potential to increase usage amongst MSMEs. In addition, promoting ethical use of AI can build user trust, helping to further broaden financial inclusion and sustainable digital transformation in Indonesia shaping semi formal economy.
The Impact of Technology Readiness, Usefulness, and Ease of Use on AI-Based Accounting Software Adoption Dwianto, Agus; Nur Rahman, Arif; Itsnaini Ulynnuha, Ovi; Anam, Khoirul; Mohammed Sultan Saif, Gehad
Advances in Accounting Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i1.87

Abstract

Objective: This study aims to examine the impact of technology readiness, perceived usefulness, and perceived ease of use on the adoption of AI-based accounting software among undergraduate accounting students in Indonesia.Methods: This study utilized quantitative research methodology and associative design to survey 359 accounting students from the Faculty of Business and Economics at several universities in Indonesia. A total of 247 participants were selected through purposive sampling. SEM-PLS was used to evaluate the data, which was collected through an online questionnaire and SmartPLS 3.0 software.Findings: The results indicate that technology readiness did not significantly influence technology adoption. However, perceived usefulness and perceived ease of use had strong positive effects. Specifically, perceived usefulness and perceived ease of use significantly predicted technology adoption, emphasizing the importance of these factors in students' willingness to adopt AI-based accounting software.Novelty: This study contributes to the literature by providing empirical evidence on the determinants of AI technology adoption in the context of accounting education, particularly in a developing country setting.Theory and Policy Implications: The results indicate that perceived benefits and simplicity of use are important factors in technology adoption, supporting the Diffusion of Innovation Theory and the Theory of Planned Behavior. Educational institutions should prioritize improving the perceived utility and user-friendliness of AI technologies by implementing tailored training programs and intuitive interfaces. This will promote greater acceptance and utilization of these technologies among students.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING Dwianto, Agus; Setiawati, Erma; Puspitasari, Diana; Arum S, Nurlita
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5064

Abstract

The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Dwianto, Agus; Triyono, Triyono; Witono, Banu; Achyani, Fatchan
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstract

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan Dwianto, Agus; Puspitasari, Diana; Setiawati, Erma
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1899

Abstract

Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
Co-Authors A'yun , Annisa Qurrota A'yun, Annisa Arum S, Nurlita Arum, Nurlita Ayun, Annisa Qurrota Banu Witono, Banu Basyri, Mas’ud Diana Puspitasari Erma Setiawati Fatchan Achyani Fidya Fadhillah, Meylina Hardina, Lulu Hidayat, Muhamad Itsnaini Ulynnuha, Ovi Judijanto, Loso Kaira, Lamin Karmila, Yusri Kassim Sesay, Daniel KHOIRUL ANAM Mohammed Sultan Saif, Gehad Muhammad Wildan Nur Rahman, Arif Perdana Putri, Adhevia Prayogo, Imam Pugara, Ade Qurrota A'yun, Annisa Qurrota A’yun, Annisa Sabila, Isnayni Sesay, Daniel Kassim Setyowati, Rr Dyah Eko Triyantoro, Andri Triyono Triyono Turay, Ibrahim Rahman