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All Journal Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Akuntansi dan Perpajakan Jurnal Kajian Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Akuntansi dan Keuangan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmiah Akuntansi Manajemen Jurnal Proaksi Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) JMK Jurnal Manajemen dan Kewirausahaan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi dan Keuangan ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi JURDIASRA Jurnal Akuntansi Kontemporer
Kusuma, Marhaendra
Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinasi Artificial Intelligence Akuntansi di Praktek Mandiri Dokter Umum Ratih, Nur Rahmanti; Kusuma, Marhaendra; Barreto, Carlos Afonso
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5217

Abstract

This study aims to examine the influence of doctors' knowledge of the benefits of accounting, technical knowledge and demands of obligations on the implementation of artificial intelligence (AI) of accounting in independent general practitioner practice entities. Data from questionnaire answers to respondents as many as 167 general practitioners who open independent practice services. The research method uses a quantitative approach with hypothesis testing using multiple linear regression analysis to test factors that influence the implementation of AI of accounting and the Independent t-test mean difference test to test differences in doctors' perceptions based on their characteristics. The results of the multiple linear regression analysis test show that the factors that influence the implementation of AI of accounting are 1) doctors' knowledge of the benefits of accounting, 2) doctors' knowledge of basic accounting techniques, and 3) demands of obligations from stakeholders. The results of the Independent t-test test show that there is no difference in the perception of the need for AI of accounting between ASN and Non-ASN general practitioners. The originality of this study: testing the determination of the implementation of AI of accounting in independent general practitioner practice entities, and testing differences in perceptions of the implementation of AI of accounting between ASN and non-ASN general practitioners.  
Dapatkah Penghasilan Komprehensif Lainnya Digunakan sebagai Media Tindakan Kecurangan Laporan Keuangan? Kusumaningarti, Miladiah; Kusuma, Marhaendra; Athori, Agus
Jurnal Akuntansi dan Governance Vol. 5 No. 2 (2025): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.2.111-128

Abstract

Objectives: This study aims to prove that Others Comprehensive Income (OCI) fair value hierarchy and presentation of plans realize fraudulent financial statement.Design/method/approach: The data observed are 1,890 companies listed on the IDX for all industrial sectors for the period 2021-2023. Hypothesis were tested with multiple linear regression analysis.Results/findings: We found that OCI level 3 has a significant positive effect on the fraudulent financial reporting proxied by Beneish M Score. While OCI Reclassification has a significant negative effect on the Beneish M Score.Theoretical contribution: The low quality of fair value input or the high subjectivity of management can be a medium for financial reporting fraud, but accounting standard regulations regarding the submission of unrealized earnings plans for the current period have been proven to be able to reduce the potential for fraud.Practical contribution: The actuarial profession in determining the fair value of level 3 input must be based on professional considerations, not on management orders.Limitations: OCI is only classified based on the fair value hierarchy and reclassification, even though it can also be based on the presence or absence of final tax burdens, which are relevant to fraud through tax avoidance
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang : (Studi Kasus Di PT. Perkebunan Nusantara X (PERSERO) Pabrik Gula Ngadirejo Kabupaten Kediri) Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Pengaruh Free Cash Flow terhadap Financial Distress Melalui Profitabilitas dan Leverege Anggita Septiarni; Marhaendra Kusuma; Dewi Wungkus Antasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.954

Abstract

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.
The Relevance of Comprehensive Profit Value of Islamic Entities in Indonesia and Malaysia Wahyudi, Moch.; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i1.6372

Abstract

Fundamental changes in the structure of income statement reporting do not only occur in conventional entities, but also in sharia entities. These changes are the presence of comprehensive income information, reclassification of other comprehensive income (OCI) components and the interests of non-controlling shareholders. This study aims to test the reaction of the sharia market to these three pieces of information in financial reporting. Research data on sharia entities listed on the Jakarta Islamic Index (JII) and Kuala Lumpur Composite Index (KLCI) with a sample of 30 companies, for the period 2013 - 2023, observation data 564. Hypothesis testing with moderated regression analysis (MRA). The results of the study indicate that the Indonesian and Malaysian markets as representatives of the largest sharia emerging markets in Southeast Asia respond to comprehensive income information from sharia entities. The presentation of reclassification of OCI components and the interests of non-controlling shareholders strengthens the content of comprehensive income information. Further analysis with different proxy measurements of value relevance variables, stock returns and natural logarithms of stock prices, both provide the same test results. Likewise, disaggregated data based on country of origin, namely Indonesia and Malaysia, and financial subsectors, namely Islamic banking and non-banking entities, also provide similar results. The originality of this study is the examination of the moderating role of reclassification of OCI components and non-controlling interests of emerging market Islamic entities in the influence of comprehensive income and stock returns
PENGARUH BONUS PLAN TERHADAP RESPON PASAR DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Ria Lusiana; Marhaendra Kusuma; Imarotus Suaidah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/m2g66m20

Abstract

This study aims to examine the effect of bonus plans on market response with income smoothing as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The novelty of this research lies in the inclusion of income smoothing as a mediating variable. The bonus plan variable is proxied by the natural logarithm of salary expenses, income smoothing is measured using the Eckel index, and market response is measured using stock returns. This research uses secondary data obtained from the IDX website in the form of annual financial reports and daily stock prices. The sample consists of 19 banking companies listed on the IDX. This is a quantitative study using path analysis as the analytical technique. The findings show that, on average, banking companies engage in income smoothing. The results indicate that the bonus plan has a positive effect on market response, the bonus plan has a positive effect on income smoothing, income smoothing has no significant effect on market response, and income smoothing does not mediate the relationship between the bonus plan and market response.
Creative Accounting on Audit Delay: Transparency of Profit Rights and Equity Distribution As Moderation Agustin, Beby Hilda; Marhaendra Kusuma; Pramiana, Omi; Santos , Alfredo Dos
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6631

Abstract

The purpose of this study is to provide evidence whether: 1) creative accounting actions have a positive effect on audit delay, and 2) whether transparency of distribution of rights to shareholders weakens the positive effect of creative accounting on audit delay. Financial report data with 2,641 observation data from a sample of 543 companies listed on the IDX for the period 2020-2024 were tested using Moderated Regression Analysis. The results of the study indicate that creative accounting has a positive effect on audit delay and transparency of distribution of rights to shareholders weakens this positive effect. Auditors need additional audit resources to ensure whether financial reporting is the result of creative accounting actions. Transparency of distribution of rights to shareholders weakens this positive effect because it encourages shareholders to be involved in monitoring their interests in profit rights and net asset rights. The originality of this study is testing the moderating role of transparency of distribution of rights to shareholders in the effect of creative accounting on audit delay
The Effect of Financial Performance and Sustainability Performance on Stock Prices with Earnings Management as a Moderating Variable in the Coal Sub-Sector of Southeast Asia 2022-2024 Armiyani, Nora Arum; Kusuma, Marhaendra; Kusumaningarti, Miladiah
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9287

Abstract

This study aims to analyze the effect of financial performance and sustainability performance on stock prices, as well as to examine the moderating role of earnings management in coal sub-sector companies in Southeast Asia. The study uses secondary data obtained from financial statements and sustainability reports of coal companies in Southeast Asia during the 2018–2022 period with a total of 105 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 26.The results indicate that financial performance has a positive and significant effect on stock prices, while sustainability performance does not have a significant effect. Furthermore, earnings management is proven to moderate the relationship between financial performance and stock prices positively, but it negatively moderates the relationship between sustainability performance and stock prices. This study contributes to the finance and sustainability literature by integrating financial performance, sustainability performance, and earnings management practices into a single research model within the coal sector in Southeast Asia. Previous studies mostly focused on the direct relationship between financial or ESG performance and stock prices, while this study highlights the role of earnings management as both a strengthening and weakening factor in such relationships. This research provides practical implications for investors to consider not only profitability but also governance transparency in order to avoid information distortion caused by earnings management. For regulators, the findings can serve as a basis for strengthening sustainability reporting requirements in coal companies. For corporate management, the study emphasizes the importance of integrating sustainability with sound governance practices to enhance long-term firm value.
Capital Structure and Sustainability Performance: Leverage Modification through Equity Disaggregation Arisyahidin, Arisyahidin; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Nunes, Mariano
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13643

Abstract

This study investigates the impact of capital structure on sustainability performance, with operating performance and earnings management acting as moderating variables. Capital structure is measured using the debt-to-equity ratio, considering total equity and equity attributable to each owner. The analysis is based on financial statement data and ESG scores from 921 companies across 11 Asian countries, covering 2,763 firm-year observations between 2020 and 2024. Moderated regression analysis was applied to test the hypotheses. The findings show that capital structure positively affects sustainability performance, with operating performance strengthening this relationship and earnings management weakening it. These patterns remain consistent during and after the COVID-19 pandemic and are confirmed when alternative measures are used. The theoretical implications highlight the importance of equity disaggregation, supporting the presentation of attributable equity in leverage calculations when assessing its effect on sustainability performance, alongside the moderating roles of operating performance and earnings management. The originality of this research lies in modifying the leverage calculation by disaggregating equity according to the attributable equity policy and examining its influence on sustainability performance, while also testing the moderating effects of operating performance and earnings management.
Can Transparency In Shareholders' Right Allocation Minimize Creative Accounting and Agency Conflict? Kusumaningarti, Miladiah; Kusuma, Marhaendra; Ahmad, Abdul Hadi Bin; Santos, Alfredo Dos
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2025): Jurnal Riset Akuntansi dan Keuangan. Agustus 2025 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v13i2.83328

Abstract

This study examines the agent-principal and majority-minority principal interest relationships in creative accounting and examines the moderating role of transparency in allocation of rights in these relationships. A sample of 540 companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2024 with observational data of 2,641 firm-years. Result show that transparency in profit allocation rights can weaken the emergence of agency problems and creative accounting in the form of earnings management. Robustness test results show consistent results when creative accounting is measured by income smoothing. Additional test results indicate that transparency in equity allocation rights also contributes to weakening agency conflicts and creative accounting. This study is original, examining whether type 1 and type 2 agency problems can spur the emergence of creative accounting, and whether transparency in the allocation of rights to net income and assets can weaken the emergence of creative accounting.
Co-Authors Abdul Haris Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Akhmad Naruli Alisa Qurrota A'yun Khoirul Bariyah Anam, Moh. Khoirul Andriana, Ririn Anggita Septiarni Anis Marjukah Arif Julianto Sri Nugroho Ariska Devi Agustin Suhariani Arisyahidin, Arisyahidin Armiyani, Nora Arum Athori, Agus BARRETO, Carlos Afonso Beby Hilda Agustin Beny Mahyudi Saputra Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Fiola Amanda Purnamasari Fitria Nurul Izza Frana, Frana Gadis Ragil Krisistiya Hadi Bin Ahamad, Abdul Hilda Agustin, Beby Imarotus Suaidah Ivana Wilda Afosma Jayanti Indah Fresilina Kasim, Che Manisah Mohd Kurnia Robik Kusumaningarti, Miladiah Kusumanungarti, Miladiah Laela Mohimmatul Kirom Luzy Nur Agustin Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Mohd Kasim, Che Manisah Muhammad Alfa Niam Mujati Suaidah, Yuniep Nashya Youllanda Nunes, Mariano Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Purwanti, Asih Tugi Puspita Sari, Hanifah Putri Agnestasya Permatasari Rahmanti Ratih, Nur Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Rohwiyati Rohwiyati Rusandy, Deby Santyo Sanju Kumar Singh Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Srikalimah, Srikalimah Sulistya Violy Amanda Salsabilla Wahyudi, Moch. Yuliana, Agnes Prety Sinta YUNIEP MUJATI SUAIDAH, YUNIEP MUJATI