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All Journal E-Jurnal Akuntansi Universitas Udayana BAKI (Berkala Akuntansi dan Keuangan Indonesia) UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual JRABA Journal of International Conference Proceedings

Deddy Kurniawansyah

Departemen Akuntansi FEB UNAIR Surabaya

Author-ID : 3026656

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Model altman z-score modification sebagai early warning system untuk memprediksi financial distress UMKM di kabupaten Banyuwangi Indonesia Deddy Kurniawansyah; Dian Agustia
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p139

AbstractThe aim of this study is to predict financial distress in Micro, Small, and Medium Enterprises (MSME) in Banyuwangi by using the Altman Z-score modification model from 2016 to 2019. This study involves 100 MSMEs registered in Creative House of Banyuwangi Regency. The data is obtained from the 2016 to 2018 businesses’ financial statement between 2016 until 2018. The data then was analysis by using a descriptive analysis. The results of this study show that the majority of MSMEs have financial distress. These results contribute to the mapping of the financial conditions of MSME, and hence, it becomes an early sign to mitigate bankcruptcy risk for business actors and local governments to maintain the financial performance of MSMEs. Financial stability of MSMEs might reduce the poverty gap, strengthen regional and national economies and create new job opportunities.AbstrakPenelitian ini bertujuan untuk memprediksi potensi financial distress usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Banyuwangi pada periode 2016-2019. Penelitian ini menggunakan model modifikasi Altman Z-Score. Sample penelitian ini adalah 100 pelaku UMKM yang terdaftar di Rumah Kreatif Kabupaten Banyuwangi. Sumber data yang digunakan adalah laporan keuangan tahun 2016 hingga 2018. Teknik analisis data penelitian menggunakan analisis deskriptif. Hasil penelitian ini menunjukkan bahwa sebagian besar kondisi keuangan UMKM mengalami financial distress. Hasil penelitian ini berkontribusi pada strategi pemetaan kondisi keuangan pelaku UMKM yang berpotensi financial distress, sehingga menjadi peringatan dini untuk melakukan mengurangi resiko kebangkrutan usaha bagi pengusaha dan dan pemerintah daerah untuk mempertahankan kinerja keuangan UMKM yang baik. Kondisi tersebut dapat mengurangi tingkat kemiskinan, memperkuat perekonomian daerah dan nasional serta dapat menciptakan lapangan pekerjaan baru.

SELLING PRICE DETERMINATION MODEL WITH TIME DRIVEN ACTIVITY BASED COSTING METHOD AT UMKM ”SALE PISANG” IN BANYUWANGI REGENCY Deddy Kurniawansyah
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25312

The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.

PENERAPAN PENCATATAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DESA GEMBONGSARI KECAMATAN KALIPURO KABUPATEN BANYUWANGI Deddy Kurniawansyah
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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

This study aimed to: reveal the perception of SMEs about accounting and financial reporting process; describes the application of SAK ETAP on SMEs; reveal obstacles in the implementation of SAK ETAP on SMEs; prepare and develop guidelines based SAK ETAP accounting process for SMEs. This study used a qualitative approach. The population was MSMEs in the village Gembongsari. This study sample of 30 SMEs. Data collection techniques used were interviews, questionnaires and Forum Group Discussion. The results of indicate that SMEs do not require accounting information and stated that it is difficult to perform the accounting records with any limitations. Moreover, the need in the organization of accounting records is considered a waste of time and cost. Respondents recognized the importance of accounting records and preparation of financial statements in support of the sustainability of the company, but have not applied in accordance with SAK ETAP due to various constraints. SMEs in the village Gembongsari yet to implement appropriate accounting standards and has not been used optimally accounting information.

MEMBANDINGKAN REFORMASI PAJAK PENGHASILAN DI INDONESIA DAN SINGAPURA MENGGUNAKAN PENDEKATAN LUDER’S CONTINGENCY MODEL (ARIKEL INI TELAH DITARIK OLEH PENULISNYA) Deddy Kurniawansyah
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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

This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Luder’s Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. This study uses literatures which analyzed into Luder’s Contingency Model. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Luder’s Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, tax reform in Singapore is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.

PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015) Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 1, No 1 (2016): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS). The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry. Keyword : audit tenure, auditor size, audit specialization industry, audit capacity stress, earnins management

MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

The purpose for this research is to test knowledge,number’s client, peer review to audit quality auditors working in KAP East Java. In this research, we use profesionalisme as Control variable. This study population was auditor’s working in KAP East Java of 610 independent auditor. The sampling used in this study purposive sampling method. Source of data is primary data, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, number’s client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For control variable, the results obtained is Profesionalisme has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduce asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.Keyword : Knowladge, Number’s Clients, Peer Review, Audit Quality

MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Sigit Kurnianto; Deddy Kurniawansyah; Wulandari Fitri Ekasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.177

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems into seven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction, system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information qualityto usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.

APAKAH MANAJEMEN LABA TERMASUK KECURANGAN ? : ANALISIS LITERATUR Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Many maintain that earnings management is harmful. This literature study explains and describe the issue from the outside perspective of earnings management. This research method used qualitative with literature study. The results of this study are Earnings management is not a fraud. Fraud is an “act of criminal deception” or a “deceitful behavior which may be punished by law”. Earnings management is within legitimate constraints, implying that the deviation of reported earnings from underlying or economic earnings due to earnings management is legitimate or authorized by accounting standards and corporate laws. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting theory. The results of this research have important implication for regulators and lawmakers. Regulators tend to regard earnings management as harmful and in the need of immediate remedial action.

COMMUNITY PRACTICE UNTUK PERFORMANCE DAN PENDAPATAN MASYARAKAT LOKAL DESA WISATA Riski Isminar A.; Siti Nuraini; Izzato Millati; Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to find out the role of community practice in improving the performance of lokal communities and the income of lokal communities in Kemiren Village. This village is one of the villages targeted by the development of tourism villages by Banyuwangi Regency in line with the Ministry of Tourism program which made Banyuwangi the target of developing tourism villages. This research is a qualitative descriptive study using observation, interviews with stakeholders including village heads, BUMDes, members of the tourism conscious community with data reduction, data presentation and drawing conclusions. This study found that community practice in Kemiren Village was considered successful even though it was not maximal in improving the performance of communities around tourist villages by improving the mindset to develop to support the development of tourism villages without forgetting to preserve the environment, maintain the original culture of the village. traditional clothes for school children and civil servants on certain days, as well as contributing to increasing the income of lokal people even though the activities carried out by this community have not completely eliminated the unemployment rate or opened new jobs. This research is expected to contribute as an evaluation material that can be used by the tourism conscious community, the Village Head, other related parties to take steps to maximize existing human and natural resources, and become a reference for the development of further research

Co-Authors A.A. Gde Satia Utama Dian Agustia Dian Mahendrawati Eka Elmi Hikmawati Firdaus Aditya Rizqi Indah Prastiwi Izzato Millati Kurnianto, Sigit Nelly Romauli Simamora Panji Kusuma Prasetyanto Pending Puji Dwi Astuti Riski Isminar A. Romzi Kharisanto Siti Nuraini Wulandari Fitri Ekasari Yashinta Setyowati

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