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All Journal AKUNTABILITAS AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Tax (JIATAX) Economics and Digital Business Review Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) DedikasiMU: Journal of Community Service Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Journal of Culture Accounting and Auditing Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-JURNAL AKUNTANSI

Suwandi, S.

Akuntansi, Universitas Muhammadiyah Gresik

Author-ID : 791562

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Model CSR dalam Penguatan Modal Sosial dan Peran Kelembagaan Masyarakat S. Suwandi; S. Sukaris; Abdurahman Faris
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The issue of community independence is the central theme of national development which is the responsibility of all elements of the nation, including government, the private sector and any organization. Viewed from the government's point of view, this is clearly seen from the partisanship of empowerment policies and development through village funds that are very adequate to reach a developed and empowered village. The implementation or practice of corporate social responsibility has a direct influence on the role of community institutions and the role of community institutions directly influences the strengthening of community social capital. This community institution directly influences the improvement of community welfare and CSR programs must be able to increase community capacity for long-term activities (sustainable). The company must continue to encourage program recipients to have responsibility and ownership of the program implemented in order to strengthen social capital and the Company must implement a more concrete CSR program in increasing income economically because it is the main goal in the concept triple bottom CSR.

Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak Suwandi Suwandi
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.17306

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

Etika Perataan Laba dari Perspektif Akuntansi Syariah S. Suwandi
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aims to find out the ethics of income smoothing seen from the perspective of Islamic religion because the action of income smoothing (smoothing earnings) is an action that can mislead the users of financial statements by presenting information that is not accurate, and sometimes even the cause of illegal acts, accountants educators, managers, and Ustadz believes it is an act that is prohibited by religion because the nature of the work it does is a mandate, whether it is worldly from its superior or business owner, or worldly from Allah SWT who will be held accountable for the work he does. Implementation of honest and trustworthy in work among others is to not take something that is not his right. The reason of the selection of informants is because all three have a relationship to the practice of Income Statement and all informants argue the same. The performance of unstable financial statements or decreased financial performance is less good, it tends to trigger the behavior of managers to perform unethical actions, so to give the impression of good company performance needs to be done income smoothing, income smoothing can be done by manipulating variables -variables (accounting) pseudo or by conducting real transactions, or can also be done by choosing an accounting method in accordance with the wishes of management.

Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia Suwarno Suwarno; Suwandi Suwandi; Mu'minatus Sholichah
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.22152

This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.

Co-Authors Abdurahman Faris Ambarwati Eka Lestari Andi Rahmad Rahim Ardiyanto Ardiyanto Ayu Khodijah Ida Kusuma Bambang Tjahjadi Dyah Aprillya Pratiwi Elsa Septiana Ernawati Ernawati Fahmi Achmad Faisal Heru Baskoro Maulidya Dwi Mayreta Mu'minatus Sholichah Muhammad Hamas Albarra Nabila Fitriana Nadia Birru Salma Nyimas Wardatul Afiqoh Pingkan Septa Aulia Sherly Qurrota A'ini Sukaris Suwarno Suwarno Windi Lestari Yenni Putri Rahmawati Yuli Fitiasari

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