Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Sustainable Tourism and Entrepreneurship Soedirman Accounting, Auditing and Public Sector Journal
Budianto, Roni
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Telaah Konseptual atas Berbagai Model Pengukuran Earnings Management: Edisi Revisi Suyono, Eko; Sunarmo, Agus; Sugiarto, Sugiarto; Budianto, Roni
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.748 KB) | DOI: 10.32424/1.saap.2022.1.2.7906

Abstract

As explained by Healy and Wahlen (1999), earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying outcomes that depend on reported accounting numbers or to influence contractual outcomes that depend on reported accounting numbers’. Several accounting researchers have proposed models for detecting the earnings management, e.g, Healy model (1985), De Angelo model (1986), Jones model (1991), Industry model (1991), Modified Jones Model (1995), Dechow & Dichev model (2002), Kothari Model (2005), Classification Shifting Model (McVay, 2006), Stubben Model (2010), the new approach model (2011), etc. This study aims to evaluate those of earnings management models, which is the most accurate in measuring earnings management. After comparing those earnings management models, this study concludes that the new approach model is able to overcome the weaknesses in other models, thus, so far it is the most accurate model in measuring the earnings management.
Technological innovation in Small and Medium Enterprises: A bibliometric analysis Budianto, Roni; Praptapa, Agung; Herwiyanti, Eliada; Puji, Puji; Suyono, Eko; Rusmana, Oman
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 1 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i1.1707

Abstract

Purpose: The objective of this study is to find out the development of SMEs in the digital era. Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technolog* innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, 8 conference reviews, 1 erratum, 1 note, 5 retracted documents, and 11 review documents. Results: The study found that the development of publications on technological innovation in SMEs experienced fluctuations, but tended to increase. The most productive source and the most impactful author were IEEE Transactions on Engineering and Management, and the majority of publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States. The topic that appeared most often in publications was related to technological innovation. Contributions: This study highlights the importance of technological innovation in SMEs and its impact on the economy.
Co-Authors Eko Suyono, Eko Eliada Herwiyanti Oman Rusmana Praptapa, Agung Puji, Puji Sugiarto S Sunarmo, Agus