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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i2.2340

Abstract

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.
Pengungkapan Informasi Lingkungan oleh Perusahaan di Indonesia Devian Siti Aminah; Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1415

Abstract

The purpose of this study is to analyze the factors that influence disclosure of environmental aspects information in manufacturing companies. These factors are firm age, public share ownership, profitability, leverage, and industry type. The population of this research are companies listed on the IDX 2016-2018. The samples of this study are 130 manufacturing companies using a purposive sampling method. This research uses multiple regression methods to test the hypothesis. The Environmental disclosure score index used is the Indonesian Environmental Reporting Index (IER). The result of this study shows as industry type has a significant positive influence on environmental aspects information but firm age, public share ownership, profitability, and leverage did not have a significant influence on environmental aspects information in companies.
KAJIAN PENDAYAGUNAAN ZAKAT PRODUKTIF SEBAGAI ALAT PEMBERDAYAAN EKONOMI MASYARAKAT (MUSTAHIQ)PADA LAZISMU PDM DI KABUPATEN GRESIK Syaiful Syaiful; Suwarno Suwarno
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 2 Desember 2015
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v19i2.2314

Abstract

This study aims to perform the evaluation and testing of the PerceptionKyai and Amil Zakat to good use and management cost that is based on Islamic law / law of Islam, mainly used for the economic empowerment of the community. In this research charity for people empowerment especially productive is to cultivate their entrepreneurial spirit. Society thus not only learn about the science of religion and general science course, but they must be equipped to live to work, namely by berwirasaha.With this charity also hopes the community continues to believe and are sure that the charity funds are used properly in accordance with the functions and resources of each charity. Because the potential is large enough charity in the city of Gresik, it needs to be extracted in a convincing way to muzakki about the benefits of charity, that charity is not only used for eight asnaf it, but could diijtihati become more efficient by empowering charity for the benefit of the economic boom.The methodology of this study is to use case studies dikmebngkan by Kayin, and data analysis using Maleong. Results from this study is that the community (mustahiq) and muzakki still lay with the model of productive utilization of zakat, zakat fund utilization is in accordance with the nature and origin of the zakat fund, Kyai opinion zakat should not be invested in any form, because Muhammad did not procrastinate charity, and the OKI Fiqh Council allow the use of zakat funds for investment.
Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia Suwarno Suwarno; Suwandi Suwandi; Mu'minatus Sholichah
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.22152

Abstract

This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.
Minat Mahasiswa Berinvestasi di Pasar Modal Pasca Pandemi Nur Afni Hidayahti; Suwarno Suwarno
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.412 KB) | DOI: 10.36418/syntax-literate.v8i4.11789

Abstract

Penelitian ini dilakukan untuk menguji pengaruh pengetahuan investasi, manfaat investasi, motivasi investasi, modal minimal investasi dan return investasi terhadap minat investasi di pasar modal pasca pandemi pada mahasiswa aktif yang menempuh studi akuntansi dan manajemen di kota Gresik. Jenis penelitian ini adalah assosiatif dengan metode kuantitatif. Penelitian ini mengunakan data primer dari kuesioner serta diukur menggunakan Skala Likert. Berdasarkan kriteria yang ada didapatkan 100 mahasiswa fakultas ekonomi dan bisnis yang menjadi sampel dalam penelitian ini yaitu jurusan akuntansi sebanyak 67 mahasiswa dan jurusan manajemen 33 mahasiswa. Data dianalisis menggunakan Partial Least Square (PLS). Data dalam penelitian ini dikumpulkan menggunakan kuesioner kemudian diolah menggunakan program SmartPLS 3. Hasil penelitian menunjukkan bahwa koefisien manfaat investasi dan motivasi investasi bernilai postif tetapi tidak berpengaruh secara signifikan, variabel lain seperti pengetahuan investasi, modal minimal investasi dan return investasi memiliki pengaruh positif dan signifikan.
PENGUATAN USAHA MIKRO KECIL MELALUI PELATIHAN DAN PENDAMPINGAN AKUNTANSI, PERPAJAKAN DAN AKSES PERMODALAN Umaimah Umaimah; Suwarno Suwarno
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i1.6054

Abstract

The purpose of this activity is to strengthen Small Micro Enterprises (SME) in Dukuhkembar Village, Gresik Regency. Strengthening is carried out through training and mentoring so that the performance of the assisted SMEs is getting better and contributing to income, family welfare and all villagers. The initial data obtained regarding the problems of business actors in the village are; First, business actors still do not understand business financial records, there is no separation between business and personal finances. As a result, the determination of production costs, selling prices and profit calculations cannot be carried out; secondly understanding of tax obligations such as tax reporting for micro and small business actors is very minimal; the third is limited access to capital for business development. The solution in efforts to strengthen businesses is by: (1) conducting accounting training for micro and small businesses, (2) Training on financial administration & tax administration (3) Training on access to capital. After the training, monitoring, evaluation and assistance will be continued. The results obtained from this service program are strengthening businesses in 14 micro-small businesses in Dukuhkembar Village with skills in financial management, taxation, and access to capital so that businesses can grow and develop.
PENGEMBANGAN BISNIS KOPERASI SYARIAH MELALUI PELATIHAN DAN PENDAMPINGAN PELAKSANAAN PRINSIP SYARIAH, DASAR MUAMALAH MALIYAH Umaimah Umaimah; Wenti Krishnawati; Tumirin Tumirin; Suwarno suwarno; Ara Faridah Nur Sausan Aska
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4882

Abstract

The purpose of this activity is to increase knowledge and compliance with sharia principles and develop cooperative business at Baitut Tamwil Muhammadiyah AL DAII. This activity program is supported by Semen Indonesia's Corporate Social Responsibility (CSR) program. The implementation of these activities is carried out by holding training and mentoring on sharia principles, basic training on muamalah Maliyah and DSN MUI fatwas according to Islamic principles. Sharia principles training activities were carried out on Wednesday, 24 August 2022. The Basic Muamalah Maliyah & DSN MUI Fatwa Training was carried out by involving 3 (three) members of Baitut Tamwil Muhammadiyah AL DAII which was organized by DSN MUI.
Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Siti Nur Haliza; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4240

Abstract

The purpose of this research to examine the effect of corporate governance on earnings management to manufacture companies that listed in the Indonesia Stock Exchange during the period 2017-2019. The independent variables used in this study are the size of the board of commissioners, audit committee, and institutional ownership.The sample selection by purposive sampling method and 107 companies qualified as sample or 214 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the size of the board of commissionersandaudit committeehas a significant effect on earnings management. Howeverinstitutional ownership had noeffect on earnings management.
Pengaruh Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan yang Terdaftar di BEI Rieke Rahmalia; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4493

Abstract

This study aims to determine the effect of Profitability, Company Size, Firm Value, and Debt to Equity Ratio on Stock Returns in Companies Listed on the IDX. This study uses quantitative methods that use secondary data in the form of complete company financial statements. The sample in this study amounted to 50 samples of companies in the health, technology, transportation, and food and beverage sectors using purposive sampling technique. The data analysis technique used is using multiple linear regression with the help of SPSS 25 software. The results show that profitability (ROE) has no effect on stock returns, firm size (SIZE) affects firm returns, firm value (PBV) does not affect firm returns. , and the Debt to Equity Ratio (DER) has no effect on the company's return.
Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan terhadap Audit Delay dengan Good Corporate Governance Sebagai Variable Moderating Mohammad Fajar Ruddin; Suwarno Suwarno
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4241

Abstract

This study aims to test Profitability, Audit Opinion, Firm Size on Audit Delay and the moderating role of Good Corporate Governance (GCG). The method of collecting data is purposive sampling on companies listed on the Indonesia Stock Exchange platform for the period 2018-2020. Profitability was tested using the ratio of return on assets, while good corporate governance was measured using the ASEAN CG Scorecard. The results showed that profitability had an effect on audit delay and good corporate governance was able to moderate this relationship significantly. However, firm size and audit opinion have no effect on audit delay and good corporate governance is not able to moderate this relationship.
Co-Authors Angelina Putri Faradea Ara Faridah Nur Sausan Aska Devian Siti Aminah Dyah Novitasari Fardilla Helena Violita Ferlika Putri Susanto Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mu’minatus Sholikah Nur Afni Hidayahti Putri Nur Halizah Rieke Rahmalia Siti Nur Haliza Suwandi, S. Syaiful Syaiful Tumirin Umaimah Umaimah Veni Vionita Wenti Krishnawati