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All Journal Jurnal Ilmiah Raflesia Akuntansi Journal Of Business, Finance, and Economics (JBFE) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Kanigara
Agung Prayogi
Universitas Peradaban
Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Physics Social Sciences Other

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KEPEMILIKAN MANAJERIAL, KUALITAS AUDITOR DAN MANAJEMEN LABA Agung Prayogi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.
GOOD CORPORATE GOVERNANCE DAN KINERJA PERBANKAN SYARIAH Metiya Fatikhatur Riziqiyah; Agung Prayogi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5437

Abstract

Performance is one of the things that can cause agency problems in the company. This is because performance is only made by some people in the company. For this reason, it is necessary to have good corporate governance to improve the supervisory mechanism within the company. The purpose of this study is to analyze the effect of the board of commissioners, audit committee and sharia supervisory board on the performance of Islamic banking. The research population is all Islamic banking registered with OJK for the period 2017-2021. The research sample was obtained by purposive sampling technique so as to produce as many as 9 Islamic banking. The research data were analyzed using multiple regression linear regression. The results show that the board of commissioners has no effect on the performance of Islamic banking. The audit committee is able to improve the performance of Islamic banking. The sharia supervisory board has a negative effect on the performance of Islamic banking. Based on the results of the study, it is necessary to increase the ability and competence of the sharia supervisory board in sharia banking to provide positive performance, strengthen the audit committee in sharia banking and maximize the role of the board of commissioners in the company.
Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi Agung Prayogi; Metiya Fatikhatur Riziqiyah
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4573

Abstract

The purpose of this research is to determine and analyse the effect of CEO characteristics on accrual earnings management and real earnings management with Good Corporate Governance as a moderating variable. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2012-2021. The purposive sampling technique was used for data collection. The research data analysis technique is multiple linear regression test, interaction test and sub-group test. The findings of this research indicate that CEO narcissism, CEO gender and CEO compensation affect accrual earnings management and real earnings management. CEO tenure has no effect on accrual earnings management and real earnings management. CEO power can only affect accrual earnings management. Managerial ownership does not act as a moderator for the relationship between CEO narcissism and accrual earnings management and real earnings management. Managerial ownership is able to moderate the relationship between CEO compensation and CEO power with accrual earnings management and real earnings management. Managerial ownership does not moderate the relationship between CEO gender and CEO tenure with accrual earnings management but is able to moderate the effect of CEO gender and CEO tenure on real earnings management. Audit quality is able to moderate CEO narcissism, CEO gender, CEO compensation, CEO tenure and CEO power on earnings management. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to the existence of Good Corporate Governance.
Effect of Good Corporate Governance and Sustainability Reporting to the Integrated Reporting Moderation Firm Size Dian Murdianingsih; Agung Prayogi; Tri Handayani
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.75

Abstract

The aim of this research is. Analyzing the impact of good governance and its occurrence on integrated reporting with company size as a moderate variable. The research was conducted on mining companies. the period 2019-2021. The research sample was obtained as many as 44 companies with purposive sampling method. The data analysis technique used multiple linear regression, Moderated Regression Analysis. The results of data analysis found that independent commissioner reporting and sustainability had no effect on integrated reporting, and Firm Size is able to moderate the relationship between Good Governance and Sustainability Reporting on integrated reporting. Based on the research results, investors can consider and pay attention to the presence of the audit committee as an internal company before investing.
Digital Marketing, Market Place PELATIHAN PENGGUNAAN MARKET PLACE BERBASIS DIGITAL MARKETING BAGI PEKAKU UMKM TELUR ASIN DI DESA TALOK SARI KECAMATAN BUMIAYU Agung Prayogi; Riska Sevia; Akmal Failasuf Latif
Kanigara Vol 3 No 2 (2023): Kanigara
Publisher : Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/kanigara.v3i2.7667

Abstract

This study aims to carry out training on the use of digital marketing-based market places for Micro, Small and Medium Enterprises (MSMEs) engaged in the production and sale of salted eggs in Talok Sari Village, Bumiayu District. The aim of this training is to increase the understanding and skills of MSME actors in utilizing the market place platform to expand market reach and increase the competitiveness of their businesses. This research will use a participatory approach method, in which researchers will work with the village government and the local MSME community to design a training program that suits the needs of salted egg MSME actors. The training will include an introduction to digital marketing concepts, an understanding of the market place, effective online marketing strategies, and the use of social media as a product promotion tool. The Expected outcome of this training is an increase in the knowledge and skills of MSME players in utilizing the market place platform to increase market access, attract new consumers, and increase sales of salted egg products. With this training, it is hoped that MSME actors can expand their business network through the effective use of digital technology. In conclusion, training on the use of digital marketing-based market places for salted egg MSMEs in Talok Sari Village is an important step to improve their ability to utilize digital technology for product marketing.
Co-Authors Akmal Failasuf Latif Dian Murdianingsih Metiya Fatikhatur Riziqiyah Riska Sevia Tri Handayani