Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

3.531

P-Index

This Author published in this journals

All Journal Jurnal Ilmiah Ekonomi Islam Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Kajian Islam Modern Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Islamic Thought and Humanities Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) West Science Law and Human Rights West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Kewirausahaan West Science Jurnal Bisnis dan Manajemen West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Ekonomi, Manajemen dan Perbankan West Science Islamic Studies West Science Nature and Technology The Eastasouth Journal of Social Science and Humanities

Sudarmanto, Eko

Universitas Muhammadiyah Tangerang, Indonesia

Author-ID : 1319216

Religion Humanities Automotive Engineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences

Published : 28 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud Sudarmanto, Eko
Jurnal Ilmu Manajemen Vol 9, No 2 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v9i2.2506

The economic costs of fraud in financial statements continue to be a problem for organizations and the public. The problem discussed in this study is limited risk management strategies to detect early for the prevention of fraud made by company managers and auditors. This strategy is important for proactive fraud prevention and for the integrity of financial statements in the future. The aim of this multi-case qualitative study is to explore early detection and methods of preventing fraud on financial statements using a conceptual framework of risk management. As a conclusion, there is a gap in the concept of risk management in current practice to detect and prevent fraud, and how the auditor's perspective in creating a proactive anti-fraud model. In addition, with this finding practitioners can develop proactive antifraud risk management procedures, and for auditors can develop early detection guidelines in fraud prevention

ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Pada Industri Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI pada tahun 2014-2015) SUDARMANTO, EKO; MUHAMMAD, RIO AMANDA
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.910

Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran Eko Sudarmanto; Citra Kharisma Utami
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

The losses of fraudulent practices that are still occurring have become a problem for organizations and society today. The problem discussed in this study is limited fraud prevention with internal control seen from the perspective of the Qur’an, which is a holy book and the highest source of law for Moslems. This research is important to know how the perspective of the Qur'an in seeing and providing solutions to existing problems. The aim of this multi-case qualitative research is to explore methods of prevention against fraud by applying internal controls from the perspective of the Qur'an. As a conclusion, that internal control is part of corporate governance, so that management must consider the factors of thought, emotion, age, loyalty, justice, and the socio-economic environment of employees in formulating a policy. Internal controls need to be designed to be able to anticipate and prevent fraud that involves colluding with others. Internal controls can increase the ability to detect fraud by increasing effectiveness and utilizing the latest technology. Contextually, several principles in internal control are contained in several verses in the Qur’an. And what is more important is that in offering a solution to a problem, the Qur’an always provides a perspective not only materially but also spiritually.

PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Repi Dwi Putri; Hesty Ervianni Zulaecha; Imam Hidayat; Eko Sudarmanto
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, leverage, dan financial distress terhadap konservatisme akuntansi pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.

Principles of Good Governance in Quranic’s Perspective Eko Sudarmanto; Triana Zuhrotun Aulia
International Journal of Islamic Thought and Humanities Vol. 1 No. 2 (2022): International Journal of Islamic Thought and Humanities
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

The purpose of this study is to find out how the Quran perspectives in explaining the principles of good governance. The methodology used in this research is library research through a qualitative approach , namely research that processes thinking deductively and inductively. The source of this research data consists of a primary data source in the form of Verses of the Qur'an which is used as a reference with the explanation of several mufasir, and a secondary data source consisting of relevant previous scientific research works in the form of books, journals and other scientific works. The metode of the Interpretation of Al-Quran used as a method of analysis in this study is the method of tafsir al-maudhu'i. In conclusion, some contextual principles in good governance are contained in several verses in the Qur'an, both on Transparency, Accountability, Responsibility, Independentity, and Fairness. The important point of this research is that in offering a solution to a problem, Al-Quran always provides perspective not only materially but also a spiritual perspective.

Pengaruh Financial Distress, Leverage dan Growth Opportunity Terhadap Konservatisme Akuntansi eko Sudarmanto; Adinda Yuvita Lestari
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v3i0.5992

The purpose of this study is to determine Financial Distress, Leverage and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2016. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Financial Distress has a significant effect on accounting conservatism, Leverage and growth opportunity have no effect on accounting conservatism, and Financial Distress, Leverage and growth opportunity together have an effect on accounting conservatism.

PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA Dewi Rohmi Bai Kurnia; Eko Sudarmanto; Abdul Karim Butar-Butar
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 1 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i1.8407

Tujuan dari penelitian ini adalah untuk menguji kembali dan menemukan pengaruh yang ditimbulkan variabel – variabel seperti kepemilikan institusional (KEP_INS), dewan komisaris ( DWN_KOM), komite audit (KA),dan leverage dan terhadap manajemen laba. Pengujian ini menggunakan metode penelitian kuantitatif. Populasi perusahaan terdiri dari 16 perusahaan perbankkan yang terdaftar di Bursa Efek Indonesia (BEI) dengan pengambilan sample dengan menggunakan purposive sampling. Analisis data menggunakan regresi linier berganda dan hipotesis dengan menggunakan uji R2, uji F, dan uji t dengan signifikan sebesar 5%. Hasil penelitian ini menunjukan bahwa uji R2 mempunyai nilai 7% dimana sisanya 93% dipengaruhi oleh faktor yang lain. Uji F menunjukan bahwa secara bersama-sama kepemilikan institusional, dewan komisaris, komite audit, dan leverage tidak berpengaruh terhadap manajemen laba. Sedangkan dalam uji t menunjukan bahwa leverage mempunyai pengaruh signifikan positif terhadap manajemen laba dan kepemilikan institusional, dewan komisaris dan komite audit tidak berpengaruh.Kata Kunci : Kepemilikan Institusional, Dewan Komisaris, Komite Audit, Leverage, dan Manajemen Laba.

Beyond Traditional Boundaries: Embracing Digital Transformation for Enhanced Management Efficiency at Micro and Small Business Enterprisess Retnawati Siregar; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 1 No. 06 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i6.99

This research study explores the role of digital transformation in improving management efficiency in micro and small enterprises (MSEs) in West Java. The objectives of this study were to understand the adoption of digital technology among MSEs, assess its impact on management efficiency, and identify perceived benefits and challenges related to digital transformation. Data was collected through interviews and surveys with MSE owners and managers. Findings indicate significant adoption of digital technologies among MSEs, resulting in improved supply chain management, inventory control, decision-making, and customer relationship management. Perceived benefits include increased productivity, cost savings, improved customer satisfaction, and enhanced competitiveness. However, challenges such as limited resources, lack of digital skills, and resistance to change have been identified. These findings highlight the importance of embracing digital transformation to improve management efficiency in MSEs, while recognizing the need for targeted support and resources to address related challenges.

Pengaruh Penerapan Teknologi Big Data, Independensi Auditor, dan Kualitas Pelaporan Keuangan terhadap Efektivitas Proses Audit Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Asri Ady Bakri; Edy Susanto; Sartina R Male
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.249

Proses audit merupakan hal yang mendasar bagi transparansi dan akuntabilitas keuangan, terutama dalam industri yang dinamis seperti manufaktur. Penelitian ini menginvestigasi dampak penerapan teknologi Big Data, independensi auditor, dan kualitas laporan keuangan terhadap efektivitas proses audit di sebuah perusahaan manufaktur di Provinsi DKI Jakarta. Data kuantitatif dikumpulkan melalui survei, analisis dokumen, dan penilaian laporan keuangan. Hasil penelitian menunjukkan bahwa integrasi teknologi Big Data secara substansial berpengaruh positif terhadap efektivitas audit. Meskipun independensi auditor secara umum dipertahankan, kekhawatiran muncul terkait penyediaan layanan non-audit. Kualitas laporan keuangan tetap tinggi, meningkatkan efektivitas audit. Interaksi dari faktor-faktor ini menggarisbawahi kompleksitas audit di sektor manufaktur Jakarta. Implikasinya menekankan pada adopsi teknologi strategis, perlindungan independensi auditor, dan fokus yang berkelanjutan pada kualitas pelaporan keuangan. Studi ini berkontribusi pada pemahaman praktik audit kontemporer dan implikasinya bagi para pemangku kepentingan di Provinsi DKI Jakarta.

Charting the Path of Financial and Monetary Economics: A Bibliometric Examination of Publication Patterns and Research Productivity Ariawan Ariawan; Eko Sudarmanto; Muhammad Syafri; Samalua Waoma
The Es Economics and Entrepreneurship Vol. 2 No. 01 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v2i01.125

The dynamic landscape of financial and monetary economics has witnessed an evolution marked by scholarly publications that delve into the intricate dynamics of financial systems, monetary policies, and their far-reaching implications. Employing bibliometric analysis, this study maps the trajectory of these fields by scrutinizing publication patterns, research collaborations, influential authors, and emerging research areas. The analysis of comprehensive datasets derived from reputable academic databases provides a comprehensive view of the growth trends, collaborative networks, and research themes within the realm of financial and monetary economics. Utilizing a range of bibliometric indicators and visualization techniques, this research uncovers the historical journey and prevailing patterns that have shaped these vital domains. The findings of this study hold significance for researchers, policymakers, and academic institutions, aiding informed decision-making, innovative research, and effective policy formulation.

Co-Authors Abbas, Dirvi Surya Abdul Karim Butar-Butar Adinda Yuvita Lestari Ahmad Amarullah, Ahmad Ahmad Rizani Andree Tiono Kurniawan Andrew Shandy Utama Ariawan Ariawan Arief Yanto Rukmana Asri Ady Bakri Citra Kharisma Utami Dewi Rohmi Bai Kurnia Djunaedi Djunaedi Edy Susanto Erlin Dolphina Erwina Kartika Devi Eva Yuniarti Utami Fachrurazi Ferry WF Waangsir Fitriah Handayani Gusneli Gusneli Hairul Saleh Herry Ramadhani Hersiyati Palayukan Hesty Ervianni Zulaecha Ignatius Septo Pramesworo Ilham Ilham Imam Hidayat Indah Oktari Wijayanti Inez Novitasari Putri Irwan Moridu Jasiah Jasiah Khamaludin Khamaludin Koko Komaruddin Liestyowati Liestyowati Loso Judijanto Muhammad Irwan Muhammad Syafri Muhammad Syafri MUHAMMAD, RIO AMANDA Murthada Murthada Musiana Musiana Musran Munizu Novela Deva Puasa Sucifa Fitriansyah Ramdan Yusuf Ramdhan Kurniawan Repi Dwi Putri Retnawati Siregar Riesta Ayu Delia Rumanintya Lisaria Putri Sahabuddin Nanda Sartina R Male Siti Rabiah Yusuf Sitti Rabiah Yusuf Slamet Riyadi Sugiono Sugiono Syamsu Rijal Syamsu Rijal Syamsulbahri Syamsulbahri Tamaulina Br Sembiring Tanti Widia Nurdiani Tirangga Ansori Triana Zuhrotun Aulia Trinandari Prasetyo Nugrahanti Waoma, Samalua Wily Mohammad Yayuk Suprihartini Yultan Demmanggasa

Title

Found 28 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search