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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
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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KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.207

Abstract

Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder dari laporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity Based Costing (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.
TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN Deddy Kurniawansyah; Sigit Kurnianto; Firdaus Aditya Rizqi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.389 KB) | DOI: 10.31093/jraba.v3i2.122

Abstract

Agency theory has been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The purpose of this study is to describe the contribution of agency theory to organizations with a positivist and principalagent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives
OCVPSS (Online Check Village Payment Supporting System) in the Realization of PBB Revenue in All Villages in Banyuwangi A.A. Gde Satia Utama; Deddy Kurniawansyah; Panji Kusuma Prasetyanto; Pending Puji Dwi Astuti; Yashinta Setyowati; Romzi Kharisanto; Eka Elmi Hikmawati
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.065 KB) | DOI: 10.32535/jicp.v2i1.389

Abstract

BAPENDA (Badan Pendapatan Daerah) is one of the entity in Banyuwangi to collect payment as Land and Property Tax (Pajak Bumi dan Bangunan–PBB) and Acquisition of Land and Property Rights (Bea Perolehan Hak atas Tanah dan Bangunan–BPHTB). Information systems in PBB-P2 collection using the application of Sistem Manajemen Informasi Objek Pajak (SISMIOP). SISMIOP is used to facilitate tax oversight and tax collection. However, the system still has weaknesses, has not been able to provide accurate reporting of acceptance data every time to stakeholders, especially villages in Banyuwangi. This study aims to create SISMIOP supporting system to increase interaction between BAPENDA and all village. Data were analyzed by exploratory descriptive method and content analysis. The result of this research is information system which suitable with BAPENDA and Village characteristic that is OCVPSS (Online Check Village Payment Supporting System) Realization of PBB Revenue. The next action is to apply OCVPSS to BAPENDA and Village. It is expected that through the system, the reporting of realization of PBB revenue in all villages in Banyuwangi becomes more optimal and created more effective and efficient performance.
DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA Deddy Kurniawansyah; Indah Prastiwi
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.39375

Abstract

The purpose of this study is to examine the effect of environmental performance, ISO 14001, media disclosure on financial performance of mining companies in Indonesia. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2021 of 247 annual reports. This study was use census method for the sampling technique. Data analysis techniques was use path analysis with SmartsPLS 3.0 software as tool. This study found that Environmental performance, media disclosure was effect on financial performance. While, ISO 14001 was not affected on financial performance. This study contribution is strengthening stakeholder theory and legitimacy as the basis of the accounting theory literature. Furthermore, as an earth friendly enterprise strategy tool for managers that significantly improves financial performance. The realization of the financial performance of mining companies that pay attention to environmental issues (green company) can contribute to strengthening the Indonesian economy and achieving the goals of sustainable development goals (SDGs).
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v1i1.4

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v2i1.29

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v2i2.48

Abstract

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
KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING Deddy Kurniawansyah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.207

Abstract

Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember. Populasi penelitian adalah UMKM yang bergerak dalam bidang makanan dan minuman sebesar 156 UMKM yang terdafar di Disperindag Jember. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 8 UMKM. Jenis data penelitian ini adalah kuantiatif dan sumber penelitian adalah primer dan sekunder. Data primer diperoleh dari wawancara secara langsung, dan data sekunder dari laporan keuangan atau catatan keuangan. Teknik analisis data penelitian ini menggunakan Paired Sample t-test dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja UMKM Suwar-Suwir sebelum dan sesudah menerapkan metode Time Driven Activity Based Costing (TDABC). Metode TDABC mampu meningkatkan laba kotor yang menjadi indikator keberhasilan atau kinerja usaha. Hasil penelitian ini berimplikasi pada pengambilan keputusan yang tepat oleh para pelaku usaha untuk memperoleh informasi yang akurat. Selain itu, hasil penelitian ini mampu mendorong perekonomian daerah kabupaten Jember lebih kompetitif dan sehat.
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

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v3i2.127

Abstract

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