Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.295

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal ASET (Akuntansi Riset) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JIA (Jurnal Ilmiah Akuntansi) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Pasar Modal dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bisnis Mahasiswa Journal of Economics Review (JOER) Advances in Managerial Auditing Research Advances in Taxation Research TECHNOVATE

Sumartono, Sumartono

Department Of Accounting, Universitas Yapis Papua, Jayapura, Indonesia

Author-ID : 879118

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Sisa Lebih Perhitungan Anggaran Dan Dana Otonomi Khusus Pada Belanja Modal Pemerintah Provinsi Papua Junaedy, Junaedy; Sumartono, Sumartono
Future : Jurnal Manajemen dan Akuntansi Vol 1, No 2: Maret (2014)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menginvestigasi sisa lebih perhitungan anggaran dan dana otonomi khusus pengaruhnya pada belanja modal. Rumusan masalah penelitian adalah Apakah sisa lebih perhitungan anggaran dan dana otonomi khusus berpengaruh terhadap belanja modal Pemerintah Provinsi Papua baik secara parsial maupun simultan. Populasi yang digunakan dalam penelitian ini adalah data tentang SiLPA, Dana Otonomi Khusus (Otsus) dan Belanja Modal Tahun Anggaran 2008 sampai dengan 2012 pada Pemerintah Provinsi Papua. Sampel dalam penelitian ini adalah Laporan Realisasi Anggaran Dana Otonomi Khusus dan Belanja Modal Tahun 2008-2012 dan Neraca (SILPA) Tahun 20082012. Hasil analisis dengan menggunakan regresi linear berganda Terdapat pengaruh positif dan tidak signifikan antara Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Belanja Modal. Terdapat pengaruh negatif dan tidak signifikan antara Dana Otonomi Khusus (OTSUS) terhadap Belanja Modal. Dan Sisa lebih perhitungan anggaran secara simultan berpengaruh positif dan tidak signifikan terhadap belanja modal Pemerintah Provinsi Papua.Kata Kunci :Â Sisa Lebih Perhitungan Anggaran (SiLPA/SILPA), Dana Otonomi Khusus (Dana OTSUS), Belanja Modal

Likuiditas Perusahaan Wholesale (Grosir) Di Indonesia : Dalam Perspektif Empiris Sumartono, Sumartono
Future : Jurnal Manajemen dan Akuntansi Vol 4, No 1: September (2016)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Latar Belakang. Secara umum aktivitas perusahaan meliputi aktivitas produksi, distribusiÂ dan aktivitas penjualan. Manajemen yang efektif adalah manajemen yangÂ dapat mengelola perusahaan dengan baik dan mampu menghasilkan keuntungan bagi perusahaan. Tidak efektifnya manajemen dalam mengelola aktivitas perusahaan akan berakibat pada rendahnya laba (profit) yang dihasilkan perusahaan,Â juga mengakibatkan rendahnya nilai atau keuntungan yang akan diterima oleh pemilik perusahaan. Manajemen yang berhasil dapat dilihat dari kinerja yang dihasilkan.. Tujuan penelitian. Untuk menguji pengaruh Ukuran perusahaan, perputaran modal kerja, arus kas operasi dan debt ratio terhadap likuiditas perusahaan.Â Metode Penelitian. Penelitian bersifat deduktif, yaitu penelitian yang bertujuan untuk menguji hipotesis melalui validasi teori pada keadaan tertentu, hasil pengujian data digunakan sebagai dasar untuk kesimpulan penelitian, yaitu mendukung atau menolak hipotesis yang dikembangkan dari kajian teoritis. Hasil Penelitian. Uji signifikansi parsial (Uji t) bahwa ukuran perusahaan berpengaruh signifikan terhadap likuiditas sebesar 0,001 > 0,5. Perputaran modal kerja berpengaruh tidak signifikan terhadap likuiditas sebesar 0,231 > 0,05. Arus kas operasi berpengaruh tidak signifikan terhadap likuiditas sebesar 0,939 > 0,05. Debt ratio berpengaruh tidak signifikan terhadap likuiditas sebesar 0,472 > 0,05.Â Dan secara uji signifikansi simultan (uji F) bahwa ukuran perusahaan, perputaran modal kerja, arus kas operasi dan debt ratio secara simultan berpengaruh signifikan sebesar 0,005 terhadap likuiditas. Besarnya nilai koefisien determinasi (R) adalah sebesar 0,409 atau 40,15% dan sisanya yaitu 59,85% dipengaruhi atau dijelaskan oleh model lain diluar penelitian ini. Â Kata kunci : Ukuran perusahaan, perputaran modal kerja, arus kas operasi dan debt ratio terhadap likuiditas

Kinerja Keuangan Perusahaan Asuransi Di Indonesia dan Faktor-faktor yang Mempengaruhinya Sumartono, Sumartono; Harianto, Karni Aprilani
Future : Jurnal Manajemen dan Akuntansi Vol 6, No 1: September (2018)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menganalisis pengaruh variabel Early Warning System (EWS) yang diproksikan melalui rasio likuiditas asset, rasio beban klaim, rasio retensi sendiri dan Risk Based capital (RBC), terhadap kinerja keuangan perusahaan asuransi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2016 sebanyak 12 perusahaan. Metode Penarikan sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis data yang digunakan adalah metode analisis deskriptif dan regresi linier berganda.Hasil penelitian membuktikan bahwa variabel Early Warning System (EWS) diproksikan melalui rasio likuiditas assetÂ mempunyai pengaruh terhadap kinerja keuangan, Rasio beban klaim tidak berpengaruh terhadap kinerja keuangan, Rasio retensi sendiri tidak berpengaruh terhadap kinerja keuangan, dan Variabel Risk Based Capital (RBC) berpengaruh terhadap kinerja keuangan.

Pengungkapan Corporate Sosial Responsibility pada Perusahaan Publik di Indonesia: Melalui Karakteristik Perusahaan Sumartono Sumartono; Muhamad Yamin Noch; Zakaria Zakaria; Anhar Pratama
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111830

CSR disclosure is a claim that companies not only operate for the benefit of shareholders, but also for stakeholders such as workers, local communities, government, non-governmental organizations (NGOs), consumers, and the environment. This study aims to test and analyze whether company characteristics are proxied by company size, profitability, liquidity, growth and media exposure, and Corporate Social Responsibility measured by the criteria of 91 disclosure items based on Global Reporting Initiative version 4.0. The population in this study are companies that are included in the LQ-45 index category which are listed on the Indonesia Stock Exchange for the period 2014-2017. 16 companies were sampled using the purposive sampling technique and multiple linear regression analysis was used in this study. The results show that partially company size, growth, and media exposure do not affect disclosure of Corporate Social Responsibility, while profitability and liquidity have a significant effect on disclosure of Corporate Social Responsibility and simultaneously company size, profitability, liquidity, growth, and media exposure have a significant effect on disclosure of Corporate Social. Responsibility. This research can provide relevant information to companies that are included in the LQ-45 to try to continue to maximize the application of their social responsibility through the concept of social accounting. Keywords: Company Size; Profitability; Liquidity; Growth; Media Exposure; Corporate Social Responsibility

Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia Sumartono Sumartono; Dekar Urumsah; Rizki Hamdani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.

ANALYSIS OF THE FACTORS AFFECTING DIVIDEND POLICY Fajar Rina Sejati; Sahrul Ponto; Septyana Prasetianingrum; Sumartono Sumartono; Nona Naomi Sumbari
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.21480

The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.

STUDI EMPIRIS KUALITAS AUDIT INTERNAL PEMERINTAH : MELALUI BATASAN WAKTU AUDIT DAN SKEPTISME PROFESIONAL Sumartono Sumartono; Muhammad Ridhwansyah Pasolo; Kevin Nugraha
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 2 (2019): Journal of Applied Business Administration - September 2019
Publisher : Politeknik Negeri Batam

Penelitian ini bertujuan untuk menginvestigasi bukti empiris berupa variabel batasan waktu audit dan skeptisme profesional pengaruhnya terhadap kualitas audit internal pemerintah. Populasi dalam penelitian ini adalah seluruh auditor internal pemerintah yang merupakan ASN dan bekerja pada Kantor Perwakilan Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Papua. Pengambilan sampel dalam penelitian ini menggunakan teknik Purposive Sampling, dengan kreteria auditor yang telah mengikuti Pendidikan dan Pelatihan Jabatan Fungsional Auditor (JFA), data penelitian diperoleh menggunakan instrumen penelitian berupa kuisioner yang didistribuskan secara langsung maupun via email kepada responden yang berisi 28 item pertanyaan diukur dengan menggunakan skala likert. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil Penelitian menunjukan bukti empiris bahwa Batasan waktu audit dan Skeptisme profesional secara parsial berpengaruh terhadap Kualitas audit internal pemerintah. Kontribusi dari hasil penelitian ini dapat memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kualitas hasil audit internal pemerintah, yang dapat memberikan informasi kepada pengambil kebijakan maupun auditor internal pemerintah sehingga dapat menjaga mutu serta meningkatkan kualitas audit internal pemerintah

Dampak Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Pada Perusahaan LQ45 yang Terdaftar Di BEI Periode 2016-2020) Victor Pattiasina; Entar Sutisman; Dwi Septa Rini; Sumartono Sumartono
Jurnal Pasar Modal dan Bisnis Vol 4 No 1 (2022)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v4i1.107

This review was coordinated to check out the effect of corporate social commitment on firm worth with usefulness as a mediating variable on LQ45 shares recorded on the Indonesian stock exchange for the 2016-2020 period. The quantity of occupants in this survey is the LQ45 stock document recorded on the Indonesian stock exchange for the 2016-2020 period, which is 45 associations. Considering the purposive investigating methodology, an illustration of 21 associations was gotten. This audit uses the methodology for documentation obtained from financial rundowns circulated on the site www.idx.co.id. The assessment system used is diverse straight backslide. The eventual outcomes of the survey show that: 1) corporate social commitment (CSR) generally influences the usefulness of the LQ45 stock record recorded on the Indonesian stock exchange for the 2016-2020 period. 2) efficiency tremendously affects association regard on the LQ45 stock rundown recorded on the Indonesian stock exchange for the 2016-2020 period. 3) corporate social commitment (CSR) no affects the value of the association in the LQ45 stock record recorded on the Indonesian stock exchange for the 2016-2020 period. 4) efficiency can mediate the effect of corporate social commitment (CSR) on association regard on the LQ45 stock rundown recorded on the Indonesian stock exchange for the 2016-2020 period.

Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia Sumartono Sumartono; Indah Wahyu Tri Puspasari
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29281

This study aims to examine and analyze the variables that influence companies to undertake tax avoidance efforts, such as profitability, leverage, firm size, audit committee and executive character variables based on relevant empirical data. Research analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 that supports our hypothesis. With the number of observations observed as many as 55 companies. The results showed that three variables had a significant positive effect, namely Leverage (DAR), Audit Committee (KA), and Executive Characteristics (KE), then one other variable had a significant negative effect, namely the Profitability (ROA) variable, while the last variable did not have a significant negative effect. the effect on tax avoidance is the variable company size (SIZE) on tax avoidance. This article adds to the study of the effect of profitability, leverage, firm size, audit committee, and executive characteristics on tax avoidance and has implications for corporate management and policy makers.

DETERMINANT OF THE QUALITY OF REGIONAL FINANCIAL REPORTS Zaelika Fatmawati M; Entar Sutisman; Sumartono; Suratini; La Ode Marihi
Journal of Economics Review (JOER) Vol. 1 No. 1 (2021): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

This review was directed to look at and investigate the impact of inside control frameworks, bookkeeping data frameworks, monetary management and the utilization of data innovation on the nature of the budget summaries of the Jayapura City Government OPD. The number of inhabitants in this exploration is all Regional Apparatus Organizations in Jayapura City, adding up to 34 offices. In light of the purposive testing procedure, an example of 102 individuals was acquired from each territorial association. The investigation procedure utilized is various straight relapse. Then, at that point, the consequences of the review show that: (1) The Internal Control System has a positive and critical impact on the Quality of Financial Reports. (2) The Regional Financial Accounting System has a positive and critical impact on the Quality of Financial Reports. (3) Financial Supervision doesn't influence the Quality of Financial Reports. (4) Utilization of Information Technology doesn't influence the Quality of Financial Reports. (5) Internal Control System, Regional Financial Accounting System, Financial Supervision, and Utilization of Information Technology have a critical concurrent impact on the Quality of Financial Reports

Co-Authors Anhar Pratama Asri Ady Bakri Asri, Yoana Nurul Dekar Urumsah Dian Pertiwi Dwi Septa Rini Edy Susanto Entar Sutisman Entar Sutisman Ermawati, Yana Fajar Rina Sejati Farida Tuharea Fransisca Dyah Anggraini Harianto, Karni Aprilani Hedar Rusman Indah Wahyu Tri Puspasari Junaedy, Junaedy Kevin Nugraha Kumaunang, Ruslan Peeso La Ode Marihi Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Mursalam Salim Mursalim Tonggiroh Nona Naomi Sumbari Nur Faradila Putri Rizki Hamdani Rochmah , Nikmah Nuur Ros Lina S a l i n g S. Suratini Sahrul Ponto Septyana Prasetianingrum Siti Nurhayati Supyan, Ina Budhiarti Tania Meliana Rorong Triyugo Winarko Victor Pattiasina Yana Ermawati Yaya Sonjaya Zaelika Fatmawati M Zakaria Zakaria

Title

Found 24 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 24 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 24 Documents
Search