Article Per Year (5 Year)
p-Index From 2019 - 2024
1.182
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Agregat: Jurnal Ekonomi dan Bisnis Manarul Qur'an: Jurnal Ilmiah Studi Islam Jurnal Riset Akuntansi Kontemporer Journal of Economic, Business and Engineering (JEBE) Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi
Eko Suyono
Universitas Jenderal Soedirman
Religion Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Mechanical Engineering

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual Wenny Febriyanti; Negina Kencono Putri; Eko Suyono
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.792 KB) | DOI: 10.15408/akt.v9i2.4001

Abstract

The purpose of this study is to determine the effect of good corporate governance (GCG) which includes the audit committee, independent commissioners, and executive compensation to earnings management. Sample of this research are 34 financial statements of several manufacturing companies in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange in 2008 to 2014. Researcher use multiple regression to analyze the data research. The results of this study states that the audit committee, independent commissioners and executive compensation doesn’t have an effect to earnings management in automotive and pharmaceutical companies in Indonesia. Finally, the research is expected to provide insights into the good corporate governance and earnings management in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange.  
FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH Atiek Sri Purwati; Yonathan Daya Persada; Roni Budianto; Eko Suyono; Sofiatul Khotimah
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5286

Abstract

Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors. As the dependent variable, financial statement manipulation funded by income control is used. The nine mining entities listed on the Indonesian Stock Exchange in 2017-2019 were chosen using the purposive sampling method, resulting in 27 observations. By using the multi-linear regression method, This study showed that financial targets and financial stability affect the occurrence of fraud in financial reports. Oppositely, insufficient monitoring, replacement of auditors and directors have no impact on the fraudulent reporting.
Pay Later E-Commerce Development Phenomenon Review From Sharia Economic Point Nurwahidah Firdaus; Eko Suyono; Dewi Susilowati3 Susilowati; Wahyudin Wahyudin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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

Abstract

Pay later is a financial technology (fintech) innovation that has the concept of buying now and paying later. The problem highlighted in Islam is that pay later leads to a consumptive lifestyle to be a spendthrift which is not recommended according to the Shari'a laws. The purpose of this study is to find out and dig deeper into the use of the right contract in e-commerce pay later transactions as well as to find out and dig deeper into Sharia-compliant etiquette in e-commerce pay later transactions.  This paper is a causal relationship study that is using a qualitative approach. Data are collected through an archival study based on the literature.  Based on the analysis this study concludes that online credit buying and selling contracts which are suitable with Islamic laws are Qardh and Murabahah contracts as the right and appropriate contracts to be applied in Pay later transactions. It is because Qardh and Murabahah are in accordance with the fatwa of Majelis Ulama Indonesia where the contracts explain how the delay in payment or debit transactions are carried out.
PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA TOKO UMAT KOPERASI SYARI’AH MADANI BANYUMAS RAYA Eko Suyono; Oman Rusmana; Wahyudin *; Taufik Hidayat
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.259 KB) | DOI: 10.32424/1.jpba.2022.1.1.5964

Abstract

This community service activity aims at providing assistance in the application of a computer-based accounting information system at “Toko Umat” the Banyumas Raya Syariah Madani Cooperative located at Jl. KS Tubun No. 14, Purwokerto Barat. This PKM activity was carried out in the period May-October 2019 and was successfully carried out in accordance with the plan where the target of this activity has been achieved by implementing a computer-based information system designed by the PKM Team in partner organizations. It is expected that with computerized business management the partner will become more professional in managing it business.
Pay Later E-Commerce Development Phenomenon Review From Sharia Economic Point Nurwahidah Firdaus; Eko Suyono; Dewi Susilowati3 Susilowati; Wahyudin Wahyudin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is2pp157-173

Abstract

Pay later is a financial technology (fintech) innovation that has the concept of buying now and paying later. The problem highlighted in Islam is that pay later leads to a consumptive lifestyle to be a spendthrift which is not recommended according to the Shari'a laws. The purpose of this study is to find out and dig deeper into the use of the right contract in e-commerce pay later transactions as well as to find out and dig deeper into Sharia-compliant etiquette in e-commerce pay later transactions.  This paper is a causal relationship study that is using a qualitative approach. Data are collected through an archival study based on the literature.  Based on the analysis this study concludes that online credit buying and selling contracts which are suitable with Islamic laws are Qardh and Murabahah contracts as the right and appropriate contracts to be applied in Pay later transactions. It is because Qardh and Murabahah are in accordance with the fatwa of Majelis Ulama Indonesia where the contracts explain how the delay in payment or debit transactions are carried out.
Telaah Konseptual atas Berbagai Model Pengukuran Earnings Management: Edisi Revisi Eko Suyono; Agus Sunarmo; Sugiarto Sugiarto; Roni Budianto
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
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.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM INFORMASI MANAJEMEN DAERAH DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH DAERAH Nur Jannah Abdi Aziz; Umi Pratiwi; Eko Suyono
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 4 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.17 KB) | DOI: 10.32424/jeba.v20i4.1179

Abstract

Tujuan penelitian ini adalah (1) untuk menguji pengaruh sistem pengendalian intern pemerintah terhadap kinerja manajerial aparatur pemerintah daerah, (2) untuk menguji pengaruh sistem informasi manajemen daerah terhadap kinerja manajerial aparatur pemerintah daerah, dan (3) untuk menguji kualitas sumber daya manusia terhadap kinerja manajerial aparatur pemerintah daerah. Populasi dalam penelitian ini adalah 84 Satuan Kerja Perangkat Daerah (SKPD). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak  28 SKPD yang diwakili oleh 100 responden. Metode pengumpulan data menggunakan kuesioner tertutup dan teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa variabel sistem pengendalian intern pemerintah, sistem informasi manajemen daerah dan kualitas sumber daya manusia berpengaruh positif signifikan terhadap kinerja manajerial aparatur pemerintah daerah.
PENGARUH DANA SYIRKAH TEMPORER DAN RANGKAP JABATAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA MAQASHID SYARIAH M Indra Maulana; Eko Suyono
Manarul Qur'an: Jurnal Ilmiah Studi Islam Vol 23 No 1 (2023): Manaul Qur'an
Publisher : LP3M Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/mq.v23i1.4579

Abstract

Perkembangan bank syariah mempunyai tujuan yang berbeda dengan bank konvensional, maka perkembangan kinerja bank syariah tidak bisa hanya dilihat dan dinilai dari pertumbuhan aset tetapi harus sesuai dengan syariah islam yang diturunkan dari tujuan syariah (maqashid syariah) maka penerapan tata kelola perusahaan yang baik dan dana syrirkah temporer dilembaga keuangan ini semakin penting. Tujuan penelitian ini adalah untuk menguji pengaruh Dana Syirkah Temporer dan Rangkap Jabatan Dewan Pengawas Syariah terhadap kinerja Maqashid Syariah yang terjadi pada bank syariah di Indonesia selama periode 2019-2021. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data skunder yaitu laporan tahunan dan laporan good corporate governance dan masing-masing sampel sebanyak 30 sampel. Metode analisis data yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pengujian statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukan Dana Syirkah Temporer tidak berpengaruh signifikan terhadap Kinerja Maqashid Syariah dan Rangkap Jabatan Dewan Pengawas Syariah tidak berpengaruh signifikan terhadap Kinerja Maqashid Syariah.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono Supriono; Sri Hartiyah; Eko Suyono; Dona Primasari; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Abstract

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM
Co-Authors Agung Praptapa Agus Sunarmo Atiek Sri Purwati Dona Primasari ELIADA HERWIYANTI Laksono Trisnantoro M Indra Maulana Negina Kencono Putri Nur Jannah Abdi Aziz Nurwahidah Firdaus Oman Rusmana Puji Lestari Roni Budianto Sofiatul Khotimah, Sofiatul Sri Hartiyah Sugiarto Sugiarto Supriono Supriono Susilowati, Dewi Taufik Hidayat Umi Pratiwi Wahyudin * Wenny Febriyanti Yonathan Daya Persada