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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Hari Setiono
Universitas Islam Majapahit
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Journal : Jurnal Kendali Akuntansi

 1 
Analisis Pengaruh Dimensi Fraud Pentagon terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dengan Religiusitas sebagai Variabel Moderasi Ike Febriyanti; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1166

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.
Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Altman Z-Score, Springate, Zmijewski dan Grover Pada PT. Hero Supermarket, Tbk Periode 2019-2022 Ratno Sarwanto; Hari Setiono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1170

Abstract

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health
Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada (Studi Pt.Bibit Alam Sampoerna Kediri) Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1219

Abstract

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.
Analisis Faktor Faktor Yang Mempengaruhi Underpricing Saham pada Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI Periode 2019-2021 (Studi Kasus pada Emiten Sektor Barang Konsumsi Primer) Achmad Deni Tri Setya Putra; Hari Setiono; Nur Ainiyah; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1220

Abstract

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).
Co-Authors Achmad Dahlan Achmad Deni Tri Setya Putra Azhari Atul Aini Dinda Andrianti Fahmi Poernamawatie Fauzi, Agus Khazin Fauziah Nur Aini Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Baidlowi Imam Mustofa Khurniatul Irsyadah Lely Fithri Nela Margarita Marisha Khanida Muhammad Galang S. Nur Ainiyah Nurdiana Fitri Isnaini Nurul Insanin Primasa Minerva Nagari Ratno Sarwanto Rina Putri Leksono Rubiyanto Rubiyanto Tatas Ridho Nugroho Tatas Ridho Nugroho Titis Indah Widyawati Yogi Permani