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All Journal Jurnal Ilmiah Akuntansi dan Humanika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Mahasiswa Entrepreneur West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Other

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PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA AUDITOR DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG) Suharsono, Riyanto Setiawan
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 1: EDISI DESEMBER 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i1.558

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Total Quality Management terhadap Kinerja Auditor dengan Kualitas Audit sebagai Variabel Moderasi. Implementasi Total Quality Management dalam suatu organisasi jasa seperti Kantor Akuntan Publik, diperkuat dengan proses Kualitas Audit yang baik, diharapkan mampu mengakomodir peningkatan Kinerja Auditor, yang berfokus pada keinginan dan harapan klien atau pelanggan. Penelitian ini menggunakan metode survei. Teknik sampling yang digunakan adalah sensus. Analisis data dilakukan dengan MRA (Moderated Regression Analysis). Hasil Penelitian membuktikan adanya pengaruh antara Total Quality Management terhadap Kinerja Auditor pada Kantor Akuntan Publik Di Kota Malang. Hasil dari Analisis MRA menyatakan bahwa Total Quality Management berpengaruh secara signifikan dan positif terhadap Kinerja Auditor dengan Kualitas Audit sebagai Variabel Moderasi. Oleh karena itu, kombinasi penerapan Kualitas Audit yang baik dan implementasi Total Quality Management yang terarah bisa berpengaruh pada peningkatan Kinerja Auditor. Kata kunci: Total Quality Management, Kinerja Auditor, Kualitas Audit Abstract This study aims to determine the influence of Total Quality Management towards Auditors Performance with Audit Quality as a Moderation Variable. The implementation of Total Quality Management in a service organization such as a Public Accounting Firm, strengthened by the process of a good Audit Quality is expected to accomodate the improvement of the Auditors Performance, which focuses on the desires and expectations of clients or customers. This study uses survey methods. Sampling technique used is the census. Data analysis was performed with MRA (Moderated Regression Analysis). The results prove that there is an influence of Total Quality Management towards Auditors Performance at the Public Accounting Firm in Malang City. Results from the MRA analysis stated that Total Quality Management significantly and positively influence the Auditors Performance with Audit Quality as a moderation variable. Therefore, the combination of implementation a good Audit Quality and implementation a well-directed of Total Quality Management could affect the improvement of the Auditors Performance. Keywords: Total Quality Management, Auditor Performance, Audit Quality
Analisis Profitabilitas dan Pettumbuhan Saham Perusahaan Seblum dan Sesudah Memperoleh Sertfikasi ISO 14001: (Studi pada Perusahaan yang Bersertifikasi ISO 14001 dan listing di JII Periode 2011 -2015) Suharsono, Riyanto Setiawan; Sa’diyah, Choirun Ni’matus
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.963 KB) | DOI: 10.30741/wiga.v8i1.251

Abstract

Penelitian ini bertujuan untuk mengetahui dampak penerapan sistem managemen lingkungan (ISO 14001) terhadap profitabilitas dan pertumbuhan saham perusahaan sebelum dan sesudah memperoleh sertfiikasi. Populasi dalam penelitian yaitu perusahaan yang listing di JII periode 2011 – 2015 dan telah memperoleh sertfikasi ISO 14001. Sampel penelitian diperoleh melalui metode purposive sampling dimana terdapat 9 perusahaan yang memenuhi kriteria pemilihan sampel. Data diuji menggunakan metode statistik uji normalitas kemudian dilakukan uji hipotesis dengan uji beda (uji t) menggunakan analisis Paired Sample T-Test. Hasil Penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada profitabilitas (ROA, ROE, NPM) dan pertumbuhan saham (Abnormal Return) antara sebelum dan sesudah memperoleh sertfikasi ISO 14001. Tidak ada perbedaan dimungkinkan beberapa hal yaitu 1).terlalu pendeknya jangka waktu penelitian. 2) perusahaan yang memperoleh sertifikasi hanya untuk memenuhi tuntutan bisnis saja. 3). Terdapat banyak faktor yang berpengaruh pada pertumbuhan penjualan dan tidak dipertimbangkan seperti pengaruh kondisi politik dan ekonomi dalam dunia perdagangan. 4). Persaingan bisnis yang kompetitif di era globalisasiyang menyebabkan konsumen memiliki banyak pilihan produk dengan harga yang lebih terjangkau dan tingkat kualitas hampir sama.
Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Suharsono, Riyanto Setiawan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.486 KB) | DOI: 10.30741/assets.v2i1.221

Abstract

This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion.
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA AUDITOR DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG) Riyanto Setiawan Suharsono
Jurnal Ilmiah Akuntansi dan Humanika Vol. 2 No. 1: EDISI DESEMBER 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i1.558

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Total Quality Management terhadap Kinerja Auditor dengan Kualitas Audit sebagai Variabel Moderasi. Implementasi Total Quality Management dalam suatu organisasi jasa seperti Kantor Akuntan Publik, diperkuat dengan proses Kualitas Audit yang baik, diharapkan mampu mengakomodir peningkatan Kinerja Auditor, yang berfokus pada keinginan dan harapan klien atau pelanggan. Penelitian ini menggunakan metode survei. Teknik sampling yang digunakan adalah sensus. Analisis data dilakukan dengan MRA (Moderated Regression Analysis). Hasil Penelitian membuktikan adanya pengaruh antara Total Quality Management terhadap Kinerja Auditor pada Kantor Akuntan Publik Di Kota Malang. Hasil dari Analisis MRA menyatakan bahwa Total Quality Management berpengaruh secara signifikan dan positif terhadap Kinerja Auditor dengan Kualitas Audit sebagai Variabel Moderasi. Oleh karena itu, kombinasi penerapan Kualitas Audit yang baik dan implementasi Total Quality Management yang terarah bisa berpengaruh pada peningkatan Kinerja Auditor. Kata kunci: Total Quality Management, Kinerja Auditor, Kualitas Audit Abstract This study aims to determine the influence of Total Quality Management towards Auditors Performance with Audit Quality as a Moderation Variable. The implementation of Total Quality Management in a service organization such as a Public Accounting Firm, strengthened by the process of a good Audit Quality is expected to accomodate the improvement of the Auditors Performance, which focuses on the desires and expectations of clients or customers. This study uses survey methods. Sampling technique used is the census. Data analysis was performed with MRA (Moderated Regression Analysis). The results prove that there is an influence of Total Quality Management towards Auditors Performance at the Public Accounting Firm in Malang City. Results from the MRA analysis stated that Total Quality Management significantly and positively influence the Auditors Performance with Audit Quality as a moderation variable. Therefore, the combination of implementation a good Audit Quality and implementation a well-directed of Total Quality Management could affect the improvement of the Auditors Performance. Keywords: Total Quality Management, Auditor Performance, Audit Quality
Pemanfaatan E-Commerce dan Sistem Informasi Akuntansi Pada Usaha UMKM Pasca Pandemi Covid 19 Di Desa Dukuh Dempok, Kec. Wuluhan, Jember Riyanto Setiawan Suharsono; Naely Azhad; Budi Santoso
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i1.298

Abstract

The development of science and technology through the use of E-Commerce and Accounting Information Systems in the business world, especially in Micro, Small and Medium Enterprises (MSMEs) has increased in recent years. E-Commerce which is a buying and selling activity through electronic media allows it to be carried out by business actors and the public even though they have limited capital. The financing network, business network as well as MSME business competition which are quite extensive and growing also require adequate Accounting Information System facilities to collect transaction data, make decisions and supervise the organization. The ability to absorb labor from MSMEs is also quite large. This makes MSMEs have an important role in the economy of a region. The emergence of the Covid-19 Pandemic in early 2020, whose impact is still being felt in 2021, has raised various problems due to reduced income for most people in general. All MSME sectors are affected by the Covid-19 Pandemic. For this reason, innovations are needed in increasing people's income through the use of E-Commerce and Accounting Information Systems to increase the business potential of MSMEs. This Service Program seeks to provide answers and solutions to problems faced by some small communities and MSME business actors who are affected by the Covid-19 Pandemic and are not familiar with technological developments. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the community and MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember. This community service method uses seminars/workshops, practices and discussions with MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember
Effect of Work Culture and Work Motivation On Employee Performance Through Job Satisfaction at OJK Malang Asep Dana SAPUTRA; Riyanto Setiawan SUHARSONO
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.065 KB) | DOI: 10.38142/jtep.v1i2.115

Abstract

The purpose of this study was to determine the effect of work culture and work motivation on employee performance through job satisfaction at OJK Malang. The population in this study were all employees at OJK Malang as many as 55 respondents using the census method. The data analysis technique used is descriptive analysis technique using path analysis equation model. The results of this study Work Culture and Work Motivation have a significant effect on Job Satisfaction at the Malang OJK Office, this means that the higher the Work Culture and Work Motivation, the Job Satisfaction will increase. Job Satisfaction has a significant effect on Employee Performance at the Malang OJK Office. Work Culture and Work Motivation have a significant effect on Employee Performance through Job Satisfaction at the Malang OJK Office, this means that the higher Job Satisfaction caused by high Work Culture and Work Motivation, it can improve Employee Performance
Analisis Profitabilitas dan Pettumbuhan Saham Perusahaan Seblum dan Sesudah Memperoleh Sertfikasi ISO 14001: (Studi pada Perusahaan yang Bersertifikasi ISO 14001 dan listing di JII Periode 2011 -2015) Riyanto Setiawan Suharsono; Choirun Ni’matus Sa’diyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.251

Abstract

Penelitian ini bertujuan untuk mengetahui dampak penerapan sistem managemen lingkungan (ISO 14001) terhadap profitabilitas dan pertumbuhan saham perusahaan sebelum dan sesudah memperoleh sertfiikasi. Populasi dalam penelitian yaitu perusahaan yang listing di JII periode 2011 – 2015 dan telah memperoleh sertfikasi ISO 14001. Sampel penelitian diperoleh melalui metode purposive sampling dimana terdapat 9 perusahaan yang memenuhi kriteria pemilihan sampel. Data diuji menggunakan metode statistik uji normalitas kemudian dilakukan uji hipotesis dengan uji beda (uji t) menggunakan analisis Paired Sample T-Test. Hasil Penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada profitabilitas (ROA, ROE, NPM) dan pertumbuhan saham (Abnormal Return) antara sebelum dan sesudah memperoleh sertfikasi ISO 14001. Tidak ada perbedaan dimungkinkan beberapa hal yaitu 1).terlalu pendeknya jangka waktu penelitian. 2) perusahaan yang memperoleh sertifikasi hanya untuk memenuhi tuntutan bisnis saja. 3). Terdapat banyak faktor yang berpengaruh pada pertumbuhan penjualan dan tidak dipertimbangkan seperti pengaruh kondisi politik dan ekonomi dalam dunia perdagangan. 4). Persaingan bisnis yang kompetitif di era globalisasiyang menyebabkan konsumen memiliki banyak pilihan produk dengan harga yang lebih terjangkau dan tingkat kualitas hampir sama.
Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Riyanto Setiawan Suharsono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i1.221

Abstract

This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion.
Pengaruh Pelatihan dan Kompensasi terhadap Kompetensi dan Dampaknya pada Produktifitas Kerja pada Dinas Penanaman Modal Pelayanan Terpadu Satu Pintu dan Tenaga Kerja Kota Batu Asep Dana Saputra; Riyanto Setiawan Suharsono
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 3, No 1 (2020): Agustus 2020
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v3i1.70

Abstract

Data dari Badan Pusat Statistik (BPS) tahun 2019 bahwa angka pengangguran di kota Batu 4,29 % dari jumlah penduduk kota Batu berumur 15 tahun keatas sejumlah 153.794.000 dengan jumlah angkatan kerja 105.500 dengan penduduk yang bekerja 100.97 pengangguran terbuka sejumlah 4526 atau 4,29%, dengan tingginya angka pengangguran di kota Batu sumber daya manusia (tenaga kerja) kurang memiliki keahlian atau keterampilan sehingga daya saing di pasar kerja rendah.Pelatihan diharapkan untuk meningkatkan sumber daya manusia yang lebih berkompeten di dunia kerja. Melalui pelatihan yang tepat sasaran yakni di bidang perhotelan diharapkan bisa mengurangi angka pengangguran di kota Batu. Tujuan  penelitian ini adalah untuk mengetahui pengaruh pelatihan dan kompensasi terhadap kompetensi dan dampaknya pada produktifitas kerja pada dinas penanaman modal pelayanan terpadu satu pintu dan tenaga kerja kota batu.Analisis data yang dipakai adalah analisis jalur atau path analisis yaitu menganalisis hubungan sebab akibat yang terjadi pada regresi berganda jika variabel bebasnya mempengaruhi variabel tergantung secara langsung tetapi juga secara tidak langsung.  Hasil analisis penelitian menunjukkan pengaruh langsung pelatihan terhadap produktifitas kerja sebesar 0,702 sedangkan pengaruh tidak langsung sebesar 0,315 dan pengaruh total pelatihan terhadap produktifitas kerja sebesar 1,0178. Sedangkan pada variabel kompensasi pengaruh langsung terhadap produktifitas kerja sebesar 0,209 dan pengaruh tidak langsung sebesar 0,702 dengan pengaruh total sebanyak 0,911.
Pengaruh Promosi Media Online terhadap Keputusan Pembelian Produk Hijab Riyanto Setiawan Suharsono; Rini Purnama Sari
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 1, No 2 (2019): Februari
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.93 KB) | DOI: 10.47201/jamin.v1i2.28

Abstract

The observation purpose is to testing influence of online media promotion against the purchase decision.  The population is 500 active consumers  of Alif Galeri Hijab Sidoarjo.  Data used is result of answers from consumer questionnaires which distributed to all active consumer of Alif Galeri Hijab Sidoarjo. The number of sample used is 83people through Slovin formula. The analyze technic used is simple linear regression with purpose to get the overview of the effect from online media promotion on purchasing decisions.The results of the observation isrepresented by the formula : Y = 10,786 + 0,750x. The formula is the result of validity test, reability test, normality test, heteroskedasticity test, partial test and coefficient of determination. The test show that every 1% increase of online media promotion then the purchase of decision will increase 75%. It can be concluded if online media promotion have a significant positive effect against the purchase decision.
Co-Authors Achmad Syahfrudin Zulkarnnaeni Agustina Eka Saputri Asep Dana SAPUTRA Asep Dana Saputra Ayu Rahmawati Ayu Widia Lestari Bagas Tegar Laksana Choirun Ni’matus Sa’diyah Dino Angga**, Budi Santoso* Dwi Dayanti Oktavia Firstia Nurlaili Khairunnisa Melda Kusuma Wardani Naely Azhad Norita Citra Yuliartati Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Pratiwi Dwi Libriana Rendy Mirwan Aspirandi Rini Purnama Sari Risa Martha Muliasari Sa’diyah, Choirun Ni’matus Yulinartati Yulinartati