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All Journal Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting 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 Jurnal SOLMA 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 Al-Kharaj: Journal of Islamic Economic and Business 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) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian kepada Masyarakat (Ngabdimas) 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 Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
Marhaendra Kusuma
Universitas Islam Kadiri
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI BERBASIS SAK ETAP GUNA MENGHINDARI SALAH SAJI PENYAJIAN LAPORAN KEUANGAN DI PT. MARVEL AMANAH SENTOSA BOYOLALI JAWA TENGAH Putri Agnestasya Permatasari; Marhaendra Kusuma; Nur Rahmanti Ratih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6242

Abstract

Abstrack The company's financial reports still do not use accounting standards in accordance with SAK ETAP, because business actors' knowledge of SAK ETAP is still very low and where PT. Marvel Amanah Sentosa only records cash in and cash out and immediately creates a profit and loss report and balance sheet, so there may be misstatements in the calculations which will affect the presentation of financial report accounts such as receivables, service income, payables and expense accounts. This research aims to determine the results of the analysis of the application of SAK ETAP-based accounting to avoid misstatements in the presentation of financial reports at PT. Marvel Amanah Sentosa. The type of research carried out is quantitative descriptive research. The data taken in this research are the 2023 financial reports. From the research results, it is clear that the recording, recognition, measurement and presentation of PT Marvel Amanah Sentosa's financial reports are still not fully in accordance with the financial accounting standards for entities without public accountability (SAK ETAP). There are several factors or obstacles that influence this. These include level of education, level of understanding of accounting, application of accounting information systems, and training in preparing financial reports. Keywords: Implementation of SAK ETAP, Financial Reports Abstrak Pada laporan keuangan yang dimiliki perusahaan masih belum menggunakan standar akuntansi sesuai dengan SAK ETAP, karena pengetahuan para pelaku usaha mengenai SAK ETAP masih sangat rendah dan dimana PT. Marvel Amanah Sentosa hanya mencatat kas masuk dan kas keluar serta langsung membuat laporan laba rugi dan neraca, sehingga kemungkinan terdapat salah saji pada perhitungan yang mana akan berpengaruh ke penyajian akun-akun laporan keuangan seperti piutang, pendapatan jasa, hutang, dan akun biaya. penelitian ini bertujuan untuk mengetahui hasil analisis penerapan akuntansi berbasis SAK ETAP guna menghindari salah saji penyajian laporan keuangan pada PT. Marvel Amanah Sentosa. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif. Data yang diambil dalam penelitian ini adalah laporan keuangan tahun 2023. Dari hasil penelitian bahwa pencatatan, pengakuan, pengukuran dan penyajian laporan keuangan PT Marvel Amanah Sentosa masih belum sesuai sepenuhnya dengan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Ada beberapa faktor atau kendala yang mempengaruhi dalam hal tersebut. antara lain adalah tingkat pendidikan, tingkat pemahaman akuntansi, penerapan sistem informasi akuntansi, dan pelatihan penyusunan laporan keuangan. Kata Kunci : Penerapan SAK ETAP, Laporan Keuangan
Kualitas Auditor sebagai Pemoderasi Hexagon Fraud Theory, Fraudulent Financial Statement & Tax Avoidance Wahyudi, Moch.; Puspita Sari, Hanifah; Kusuma, Marhaendra
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/g2scqk15

Abstract

Kajian akuntansi tentang tindakan fraud dalam pelaporan keuangan sejauh ini sebagi-an besar hanya berfokus pada pengujian pengaruh dimensi Hexagon Fraud Theory terhadap Fraudulent Financial Statement, dan belum banyak studi yang menguji peran moderasi kualitas audit eksternal dan mengaitkannya dengan tindakan Tax Avoidance. Berdasarkan data pengamatan 1.083 perusahaan terdaftar di BEI untuk semua sektor industri periode 2021-2022, penelitian ini berhasil membuktikan bahwa kualitas auditor eksternal yang diproksikan dengan fee audit mampu memoderasi em-pat dari enam dimensi Hexagon Fraud Theory terhadap Fraudulent Financial State-ment dan Tax Avoidance, yaitu stimulus, opportunity, rasionalisasi, dan kapabilitas. Manajemen menghindari melakukan kecurangan dan penghindaran pajak karena takut terdeteksi KAP yang berdampak pada opini audit, citra manajemen dan perusahaan dimata pasar. Originalitas penelitian ini terletak pada pengujian moderasi fee audit eksternal dalam pengaruh stimulus, kesempatan, rasionalisasi, kapabilitas, arogansi, dan kolusi terhadap kecurangan laporan keuangan dan penghindaran pajak.
Peran Pengelola Prodi Akuntansi Menyiapkan Mahasiswa Menghadapi Artificial Intelligence (AI) Akuntansi Kusuma, Marhaendra; Saputra, Beny Mahyudi; Kasim, Che Manisah Mohd; Soares, Jaime
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.91-104

Abstract

Artificial Intelligence (AI) has entered all aspects of life, including in the field of accounting. Prospective accountants must be ready to face it, and universities must prepare for it. This study aims to test the role of accounting study programs in fostering students' self-confidence in facing accounting artificial intelligence (AI). Data from 840 accounting students of PTN-PTS throughout Indonesia. The results of the study show that the accounting study program implementation system has a positive effect on competence and self-confidence in working with AI. The accounting study program has been effective in fostering students' competence and self-confidence in facing AI. The originality of this study: 1) modifying the size of the curriculum variables by including character education indicators and expanding it to the study program implementation system, and 2) testing differences in student characteristics in their self-confidence in working with AI.   Abstrak Artificial Intelligence (AI) memasuki semua sendi kehidupan, termasuk bidang akuntansi. Calon akuntan harus siap menghadapinya, dan perguruan tinggi harus mempersiapkannya. Penelitian ini bertujuan menguji peran prodi akuntansi dalam menumbuhkan rasa percaya diri mahasiswa menghadapi artificial intelligence (AI) akuntansi.Data dari 840 mahasiswa akuntansi PTN-PTS se-Indonesia. Hasil penelitian menunjukkan bahwa sistem penyelenggaraan prodi akuntansi berpengaruh positif terhadap kompetensi dan kepercayaan diri bekerja dengan AI. Prodi akuntansi telah efektif dalam menumbuhkan kompetensi dan rasa percaya diri mahasiswa dalam menghadapi AI. Originalitas penelitian ini : 1) memodifikasi ukuran variabel kurikulum dengan memasukkan indikator pendidikan karakter dan memperluas ke sistem penyelenggaraan prodi, 2) menguji perbedaan karakteristik mahasiswa akan kepercayaan dirinya bekerja dengan AI.
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.
Do others comprehensive income, profit, and equity attributable impact external audit fee? Marhaendra Kusuma; Sri Luayyi
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20470

Abstract

Research aims: Fair value accounting, fairness, and transparency are the basis for other comprehensive income (OCI), profit, and equity attributable. This research aims to analyze the impact of adding this information on external audit fees, considering that the content of financial reports becomes more extensive with a longer format.Design/Methodology/Approach: This study tested the influence of aggregate OCI, OCI to be reclassified, profit and equity attributable, and control variables (size, ROA, leverage, period, type of industry) on audit fees in 238 companies registered on IDX in all business sectors for the 2015-2021 period with data 1,666 observations.Research findings: Additional information on OCI, profits, and equity attributable has been proven to influence external audit fees because the inherent properties of OCI, such as the level of management subjectivity, sensitivity to externals, high volatility and exposure, as well as the complexity of the holding company reflecting the attribution value, could increase audit work and audit risk in assessing the fairness of OCI presentation and attribution.Theoretical contribution/ Originality: This study provides empirical evidence in Indonesia on how OCI disaggregation (reclassification), profit, and equity attributable affect external audit fees.Practitioner/Policy implication: For management, it can be an input in predicting the amount of audit fees, and for external auditors, it can be a consideration in determining the amount of audit fees by taking into account additional audit procedures due to OCI and profit attribution.Research limitation/Implication: The limitation of this research is that in measuring OCI reclassification, it only included the holding company, while OCI in subsidiaries and associations was not involved.
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
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
Co-Authors Abdul Hadi Bin Ahamad Abdul Haris Adinda Putri Zelicca Agnes Prety Sinta Yuliana Agus Athori Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Budiman Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Ajeng Nur Putri Rahayu Akhmad Naruli Alfredo Dos Santos Alisa Qurrota A'yun Khoirul Bariyah 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 Beby Hilda Agustin Beny Mahyudi Saputra Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Eka Wiwid Devita Eni Srihastuti Fiola Amanda Purnamasari Fitria Nurul Izza Frana, Frana Gadis Ragil Krisistiya Hanifah Puspita Sari 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 Mariano Nunes Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Moh. Khoirul Anam Mohd Kasim, Che Manisah Muhammad Alfa Niam Nashya Youllanda Nidita Hafizna Nora Arum Armiyani Nunes, Mariano Nur Hidayati Nur Rahmanti Ratih Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Puji Rahayu Purwanti, Asih Tugi Puspita Sari, Hanifah Putranti, Eti Putri Agnestasya Permatasari Putri Awalina Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Rohwiyati Rusandy, Deby Santyo Sanju Kumar Singh Sanju Kumar Singh Sanju Kumar Singh Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Sri Luayyi Srikalimah, Srikalimah Sulistya Violy Amanda Salsabilla Wahyu Hidayatulloh Wahyudi, Moch. Yuliana, Agnes Prety Sinta YUNIEP MUJATI SUAIDAH