Articles
<![CDATA[Model CSR dalam Penguatan Modal Sosial dan Peran Kelembagaan Masyarakat ]]>
<![CDATA[S. Suwandi]]>;
<![CDATA[S. Sukaris]]>;
<![CDATA[Abdurahman Faris]]>
<![CDATA[ Akuntabilitas Vol 12, No 1 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i1.12748
<![CDATA[The issue of community independence is the central theme of national development which is the responsibility of all elements of the nation, including government, the private sector and any organization. Viewed from the government's point of view, this is clearly seen from the partisanship of empowerment policies and development through village funds that are very adequate to reach a developed and empowered village. The implementation or practice of corporate social responsibility has a direct influence on the role of community institutions and the role of community institutions directly influences the strengthening of community social capital. This community institution directly influences the improvement of community welfare and CSR programs must be able to increase community capacity for long-term activities (sustainable). The company must continue to encourage program recipients to have responsibility and ownership of the program implemented in order to strengthen social capital and the Company must implement a more concrete CSR program in increasing income economically because it is the main goal in the concept triple bottom CSR.]]>
<![CDATA[Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak ]]>
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Akuntabilitas Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v14i1.17306
<![CDATA[The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.]]>
<![CDATA[Etika Perataan Laba dari Perspektif Akuntansi Syariah ]]>
<![CDATA[S. Suwandi]]>
<![CDATA[ Akuntabilitas Vol 10, No 1: April 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i1.6119
<![CDATA[This study aims to find out the ethics of income smoothing seen from the perspective of Islamic religion because the action of income smoothing (smoothing earnings) is an action that can mislead the users of financial statements by presenting information that is not accurate, and sometimes even the cause of illegal acts, accountants educators, managers, and Ustadz believes it is an act that is prohibited by religion because the nature of the work it does is a mandate, whether it is worldly from its superior or business owner, or worldly from Allah SWT who will be held accountable for the work he does. Implementation of honest and trustworthy in work among others is to not take something that is not his right. The reason of the selection of informants is because all three have a relationship to the practice of Income Statement and all informants argue the same. The performance of unstable financial statements or decreased financial performance is less good, it tends to trigger the behavior of managers to perform unethical actions, so to give the impression of good company performance needs to be done income smoothing, income smoothing can be done by manipulating variables -variables (accounting) pseudo or by conducting real transactions, or can also be done by choosing an accounting method in accordance with the wishes of management.]]>
<![CDATA[Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak ]]>
<![CDATA[Yuli Fitiasari]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i1.986
<![CDATA[The purpose of this study is to examine the effect of profitability performance and interaction of political connections with profitability performance on tax avoidance. The sample in this study were all manufacturing companies in the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 63 companies. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that profitability performance has a significant effect on tax avoidance, while the interaction of political connections with profitability performance has a significant effect on tax avoidance. Tax avoidance is an effort to alleviate the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is not desired by the government because it reduces state revenues. Political connections that are built by the company will increase the likelihood of companies being involved in tax avoidance activities. Profitability performance is the central key for management who has proximity to officials in making projections that are possible in tax avoidance.]]>
<![CDATA[FACTORS OF COMPANY VALUE: A STUDY BASED ON INTELLECTUAL CAPITAL, COMPANY GROWTH, AND COMPANY PERFORMANCE ]]>
<![CDATA[Fahmi Achmad Faisal]]>;
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v2i2.1833
<![CDATA[This study aims to examine the effect of intellectual capital, growth, and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression with the help of SPPS 2.2 for Windows. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead, the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company. The percentage of the influence of independent variables is Intellectual Capital, Company Growth and Performance.]]>
<![CDATA[Penyuluhan Dalam Membangun Bisnis Online Guna Menambah Pendapatan Di Tengah New Normal Dan Memberikan APD Dalam Pencegahan Covid-19 Di Desa Banjarsari Kec. Cerme ]]>
<![CDATA[Ernawati Ernawati]]>;
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Ambarwati Eka Lestari]]>;
<![CDATA[Sukaris Sukaris]]>;
<![CDATA[Andi Rahmad Rahim]]>
<![CDATA[ DedikasiMU : Journal of Community Service Vol 3 No 4 (2021): Desember 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/dedikasimu.v3i4.3237
<![CDATA[Kegiatan Kuliah Kerja Nyata (KKN) yang dilaksanakan di Desa Banjarsari Kecamatan Cerme Kabupaten Gresik selama 1 bulan dimulai tanggal 27 Juli sampai 27 Agustus 2020, merupakan bentuk pengabdian untuk masyarakat dengan dilakukannya beberapa program kerja salah satunya program kerja wajib dan program kerja pilihan. Namun Di tengah Covid-19 yang masih melanda Indonesia termasuk di Kabupaten Gresik KKN terpaksa dialaksanakan di Desa masing-masing. Dimana Gresik sendiri menduduki peringkat ke-3 dalam kasus Covid-19 pada wilayah gresik yang terpapar covid-19 sebanyak 2.858 orang, PDP sebanyak 259 orang, ODP sebanyak 1.194, ODR sebanyak 1.132 dan OTG sebanyak 273 orang. Dengan adanya pandemi ini kita harus pintar untuk memutar otak agar mendapatkan pendapatan lagi dan juga tidak hanya mengandalkan pekerjaan yang ada, seperti kita membuat bisnis yang low budget dan dapat mendapatkan keuntungan yang banyak. Namun, di tengah kondisi seperti ini, ada saja peluang yang bisa dimanfaatkan agar kegiatan usaha tetap berjalan, dan bahkan bisa berkembang lebih besar. untuk bisa mendapatkan pendapatan yang lebih kita juga harus bisa memutar otak dengan cara memulai bisnis online Maka dari itu sebelum belajar tentang memulai bisnis online lebih jauh lagi.]]>
<![CDATA[Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia ]]>
<![CDATA[Suwarno Suwarno]]>;
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Mu'minatus Sholichah]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.22152
<![CDATA[This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.]]>
<![CDATA[Pengaruh tekanan eksternal, komitmen manajemen dan aksesibilitas terhadap transparansi pelaporan keuangan ]]>
<![CDATA[Serlyna Rahim]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i3.521
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh tekanan eksternal, komitmen manajemen dan aksesibilitas terhadap transparansi pelaporan keuangan. Dalam penelitian ini peneliti menguji transparansi pelaporan keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Gresik dengan menggunakan variabel independen yaitu tekanan eksternal, komitmen manajemen dan aksesibilitas. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dan jumlah sampel sebanyak 25 OPD. Metode pengumpulan data primer yang digunakan adalah metode kuesioner dengan beberapa kriteria yang telah ditentukan. Media yang digunakan untuk pengumpulan data adalah pengiriman melalui google yang sebelumnya telah meminta ijin dan bantuan kepada masing-masing OPD yang bersangkutan untuk membagikan kuesioner penelitian kepada pegawai yang menjalankan administrasi di OPD yang dianggap memenuhi kriteria tertentu. Teknik analisis data yang digunakan dalam penelitian ini adalah SEMPLS. Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa tekanan eksternal dan aksesibilitas berpengaruh terhadap transparansi pelaporan keuangan dengan memperoleh nilai T Statistic dan P Values sebesar (2,543) dan (0,011) pada variabel tekanan eksternal (X1) dan pada variabel aksesibilitas (X3). ) yaitu (5,955) dan (0,000). Sedangkan komitmen manajemen (X2) dengan nilai uji hipotesis (1,053) dan (0,293). Dari hasil uji nilai memenuhi kriteria uji penerimaan atau penolakan suatu uji yaitu dimana Statistical T > 1,96 dan P Value < 0,05.]]>
<![CDATA[Peran Strategi Bisnis Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi ]]>
<![CDATA[Dyah Aprillya Pratiwi]]>;
<![CDATA[Suwandi]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v8i2.1040
<![CDATA[This study aims to determine the role of good corporate governance in mediating the effect of business strategy on firm value in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research includes quantitative research. With a population of all non-cyclical consumer companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, in order to obtain 26 companies as samples. Data collection techniques used documentation techniques with secondary data obtained from non-cylicals consumer companies listed on the Indonesia Stock Exchange. The data analysis technique in this study is the mediation path analysis using Smart PLS (Partial Least Square) version 3.3.9 with the PLS method consisting of Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The results of this study prove that business strategy has no effect on firm value, business strategy has no effect on firm value with the audit committee as a mediating variable, business strategy does not affect firm value with institutional ownership as a mediating variable, business strategy does not affect firm value with the proportion independent board of commissioners as a mediating variable.]]>
<![CDATA[Innovation and Firm Performance in Indonesian Companies: Is Management Experience Important? ]]>
<![CDATA[Suwandi Suwandi]]>;
<![CDATA[Bambang Tjahjadi]]>;
<![CDATA[Ardiyanto Ardiyanto]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v14n2.p262-275
<![CDATA[Innovation is needed to support achieving organizational goals with a satisfactory level of performance. This study aims to analyze the moderating role of corporate managerial Experience, which results in the influence of Innovation on firm performance. The research uses a moderation model, or often a path analysis model tested using SPSS. This study uses 504 samples of companies listed on the Indonesian stock exchange for five years. The study results show that successful managers can be seen from their ability to innovate with creative ideas. Several references indicate that ability can be assessed from seven dimensions: collaboration, environment, finance, knowledge, senior management, risk, and staff.]]>
