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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges ADPEBI International Journal of Business and Social Science
Sukiswo, Helmy Wahyu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Implementation of Corporate Social Responsibility (CSR) and Its Impact on the Company's Financial Performance Karimah, Naura Firdausi; Sukiswo, Helmy Wahyu
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.358

Abstract

The purpose of this research is to find out how PT Petronika implements Corporate Social Responsibility (CSR) and to identify the impact of CSR programs on the company’s financial performance. The research utilizes qualitative data from two sources: including primary data consisting of interviews, while secondary data consisting of a record of letter disposition and PT Petronika’s financial reports. This study used semi-structured interview methods, observation, and documentation in its data collection. The test results show that CSR has a positive impact on the PT Petronika’s financial statements, which is reflected in an increase in sales that affects the level of profit.
Analysis of Behavioral Factors Influence The Audit Judgment Sukiswo, Helmy Wahyu; Rachman, Helmy Aulia
Journal of Economics, Business, and Government Challenges Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v6i2.362

Abstract

Personal characteristics of audit judgment refer to individual traits that can influence the auditor's decision in making audit decisions. Some of the personal characteristics that are relevant in this context include personal risk assessment, level of confidence, technical knowledge, professional ethics, and communication and social interaction skills. The level of confidence plays an important role in making audit decisions, with auditors who are more confident tend to be more likely to take risks in issuing audit opinions. Strong technical knowledge is a prerequisite for producing accurate and up-to-date audit assessments. Professional ethics are the foundation for maintaining the independence and integrity of the auditor, while communication and social interaction skills are necessary to collaborate effectively with the audit team and clients. Overall, the auditor's personal characteristics have a significant impact on the quality and integrity of the audit results produced.
How the auditor's judgment made to achieve their goals? Sukiswo, Helmy Wahyu
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1104

Abstract

The study analyzes the influence of goal orientation and self-efficacy on audit judgment, emphasizing the important role in shaping the quality and professionalism of auditor judgment. This study uses a quantitative descriptive method combined with an associative and explanatory approach to analyze the relationship between these variables. Data were collected through a questionnaire survey conducted on 137 auditors working at a Public Accounting Firm in Surabaya. The findings of the study revealed that goal orientation and self-efficacy have a positive and significant impact on audit judgment. These results provide valuable insights that not only improve professional practice but also contribute to the development of guidelines and academic literature in the field of auditing. By understanding these factors, this study aims to support auditors in improving their judgment and decision-making process, which ultimately leads to more accurate and reliable audit results.
Auditor Sensitivity Factors in Public Accountant Offices in Surabaya Lucinda Amanda Rista; Erry Andhaniwati; Sukiswo, Helmy Wahyu
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.91

Abstract

This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya.
Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Wijaya, Raden Muhammad Syah Arief Atmaja; Yuhertiana, Indrawati; Sucahyati, Diarany; Izaak, Wilma Cordelia; Susilowati, Endah; Suryaningrum, Diah Hari; Ignathia Martha Hendrati; Sukiswo, Helmy Wahyu; Widodo, Condro; Wati, Seftin Fitri Ana; Fitri, Anindo Saka
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 PERIODE TAHUN 2020-2023 Aulia, Putri; Sukiswo, Helmy Wahyu
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7176

Abstract

Dividend policy is a strategic decision that involves the allocation of a company's net income after tax to be distributed to shareholders. This research aims to determine the influence of liquidity, profitability and leverage on dividend policy on the LQ45 Index for 2020-2023. This research uses the SPSS test and the sampling method is purposive sampling with the results of obtaining 15 companies as samples. The results of this research prove that liquidity has an effect on dividend policy, profitability has an effect on dividend policy, and leverage has no effect on dividend policy. The independent variables, namely liquidity, profitability and leverage, have an influence on dividend policy by 0.268 or 26.81%, while the remaining 73.19% is influenced by other variables not included in the research.
Co-Authors Aulia, Putri Diah Hari Suryaningrum Endah Susilowati Erry Andhaniwati Fitri, Anindo Saka Ignathia Martha Hendrati Indrawati Yuhertiana Izaak, Wilma Cordelia Karimah, Naura Firdausi Lucinda Amanda Rista Rachman, Helmy Aulia Sucahyati, Diarany Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja