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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal ASET (Akuntansi Riset) Jurnal Pengabdian Masyarakat AbdiMas JRB-Jurnal Riset Bisnis
Karsam Sunaryo
Universitas Pembangunan Jaya
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kesesuaian Kompensasi, Sistem Informasi Akuntansi dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Sunaryo, Karsam
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.16031

Abstract

Abstract. The purpose of this research is to examine the role suitability of compensation, accounting information systems and the effectiveness of internal controls in accounting fraud tendencies. The population used in this research were employees of 3 Bank Companies. Questionnaires were used to collect data from respondents. Questionnaires were distributed to 44 employees of Bank Companies which were chosen by purposive sampling method. Single linear regression and multiple linear regression were used as a method to test the hypothesis in this research. The results of the study show that partially the suitability of compensation, accounting information systems and the effectiveness of internal controls have a significant positive effect on accounting fraud tendencies. In addition, the suitability of compensation, accounting information systems and the effectiveness of internal controls simultaneously influence the tendency of accounting fraud.Keywords. suitability of compensation, accounting information systems, effectiveness of internal controls and accounting fraud tendencies.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian  internal terhadap kecenderungan kecurangan akuntansi. Populasi penelitian ini adalah sektor perbankan di Indonesia dan sampel yang dipilih adalah 3 perusahaan perbankan yang berlokasi di Jakarta dan Tangerang Selatan dengan unit analisis karyawan yang bekerja pada 3 perusahaan sektor perbankan. Pengumpulan data dilakukan dengan cara memberikan kuesioner kepada responden, yang berjumlah 44 karyawan pada bagian yang terkait dengan akuntansi. Uji hipotesis dilakukan dengan menggunakan metode regresi linier. Hasil penelitian menunjukkan bahwa secara parsial kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian internal berpengaruh signifikan positif terhadap kecenderungan kecurangan akuntansi. Selain itu, kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian internal secara simultan berpengaruh terhadap kecenderungan kecurangan akuntansi.Kata kunci. Kesesuaian Kompensasi, Sistem Informasi Akuntansi, Efektifitas Pengendalian Internal dan kecenderungan kecurangan akuntansi
UPAYA PENINGKATAN KINERJA UMKM DAN KOPERASI PROVINSI DKI JAKARTA DENGAN ADANYA PP NO.23 TAHUN 2018 Sunaryo, Karsam; Gantino, Rilla; Rova, Yunizar; Prayoga, Ngatimin
Jurnal Pengabdian Masyarakat AbdiMas Vol 5, No 4 (2019): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v5i4.2786

Abstract

AbstractThe Indonesian business world is currently still dominated by Micro, Small and Medium Enterprises (UMKM). The aim of this community service is to determine the effect of PP No.23 of 2018 on UMKM Performance in Jakarta Province, with samples taken based on purposive sampling namely trainees Taxation of class I-IV at the DKI Jakarta Cooperative and UMKM Office, which is a representative of all UMKM in Jakarta. The results of the study show that: (1) the level of knowledge about their taxation is still low so that it is easy to implement and provide legal certainty because of its final nature; by increasing tax extensification; (3) PP No.23 of 2018 has a good impact on improving the performance of UMKM and Cooperatives in the DKI Jakarta Province. Keywords : performance, UMKM, cooperatives                                                           AbstrakDunia usaha Indonesia pada saat ini masih didominasi oleh Usaha Mikro Kecil Menengah (UMKM).Tujuan dari pengabdian masyarakt ini adalah untuk mengetahui pengaruh adanya PP No.23 Tahun 2018 terhadap Kinerja UMKM di Propinsi Jakarta,dengan sampel yang diambil berdasarkan purposive sampling yaitu peserta pelatihan Perpajakan angkatan I-IV pada Dinas Koperasi dan UMKM DKI Jakarta, yang merupakan perwakilan dari seluruh UKM yang ada di Jakarta. Hasil penelitian menunjukan bahwa : (1) tingkat pengetahuan tentang perpajakan mereka masih rendah sehingga mudah untuk di implementasikan dan memberikan kepastian hukum karena sifatnya yang final;(2) mudahnya implementasi perpajakan dan kecilnya tarif pajak UMKM mampu memberikan kontribusi terhadap pendapatan negara dari sektor pajak UMKM dengan meningkatkan ekstensifikasi perpajakan; (3) PP No.23 Tahun 2018 memberikan dampak yang baik untuk peningkatan kinerja UMKM dan Koperasi pada Provinsi DKI Jakarta. Kata kunci: kinerja, UMKM, koperasi
Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan Sila Ninin Wisnantiasri; Irma Paramita Sofia; Fitriyah Nurhidayah; Karsam Sunaryo
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 2 No 1 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.213 KB) | DOI: 10.21009/JPMM.002.1.05

Abstract

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis
Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Kinerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening Ananda Muliaturrohmah Ikhwani; Irma Paramita; Karsam Sunaryo
JRB-Jurnal Riset Bisnis Vol 2 No 2 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

Abstract

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.
Co-Authors Ananda Muliaturrohmah Ikhwani Fitriyah Nurhidayah Irma Paramita Sofia Prayoga, Ngatimin RILLA GANTINO Rova, Yunizar Sila Ninin Wisnantiasri