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All Journal PROSIDING SEMINAR NASIONAL Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal EMT KITA Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SENTRALISASI YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi dan Governance Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Formosa Journal of Science and Technology (FJST) Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Journal of Public Accounting (JPA) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Noer Sasongko
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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KEMAUAN MENINGKATKAN KEBERADAAN SISTEM INFORMASI SEBAGAI FUNGSI KEBERHASILAN SISTEM Sasongko, Noer
Benefit Volume 9 No 2 Desember 2005
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This research develops a theory to select measurement criterion related to function successfulness ofinformation system. The criterion represents intent of existence of information system (intent of systemdevelopment) because of successfulness previous information system. Generalized cost/benefit measure isused to compile hypothesis. This matter test validity decision of system development after perceivingsuccessfulness of information system. Result of from this research indicate that the information quality can function as base to user ofsystem to develop system, and usefulness system depict a valid measure that it can function to evaluateeligibility from an alternative of project system development. And also the cost from system developmentproject shows influence significance to intent of system development. Become result of this research showrelation between third independent variable to intent of system development.
KEMAUAN MENINGKATKAN KEBERADAAN SISTEM INFORMASI SEBAGAI FUNGSI KEBERHASILAN SISTEM Sasongko, Noer
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 9 No 2 Desember 2005
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.1211

Abstract

This research develops a theory to select measurement criterion related to function successfulness ofinformation system. The criterion represents intent of existence of information system (intent of systemdevelopment) because of successfulness previous information system. Generalized cost/benefit measure isused to compile hypothesis. This matter test validity decision of system development after perceivingsuccessfulness of information system. Result of from this research indicate that the information quality can function as base to user ofsystem to develop system, and usefulness system depict a valid measure that it can function to evaluateeligibility from an alternative of project system development. And also the cost from system developmentproject shows influence significance to intent of system development. Become result of this research showrelation between third independent variable to intent of system development.
Mendesain dan Menerapkan Manajemen Stok (Cadangan) Pangan sebagai Upaya Meningkatkan Ketahanan Pangan di Desa Pabelan Sukoharjo Rosyadi, Imron; Sasongko, Noer
WARTA WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.171 KB) | DOI: 10.23917/warta.v19i3.3226

Abstract

The problem faced by the village government Pabelan is: (i) What is the ‘landof the village treasury managed optimally in supporting the food needs for the people(households) in Pabelan Village?, (ii) Is rice farm in the village that has been done inan efficient Pabelan?, (iii) How is the formulation of government’s role model villagethrough ‘barn institution (LPD)’ village in the management of food reserves in thevillage Pabelan? And (iv) How is the formulation of models of sustainable management of food reserves to ensure the establishment of food sovereignty (the production, availability and access to food) in the Village Pabelan. In general, the purpose of this activity is to design a management policy of food security (rice) at the village level associated with efforts to optimize the utilization of land and the village treasury LPD strategic role as a buffer stock at the village level. This method is suitable is in the format of coaching and / or community service as well as facilitating forums organized jointly involving the mayor and 12 villages and communities as key stakeholders in the management of food security. Application of food stock management in the village Pabelan expected to have implications for government policy Pabelan significant village, namely: (i) Optimizing the management of ‘treasury village land for food (rice) for people (households) in the Village Pabelan, (ii) Efficiency Pabelan rice farm in the village in order to increase income of rice farmers in the village Pabelan, (iii) Strengthening the coordination of management of the stocks (reserves) in the Village Pabelan food through the village barn (LLP), Village, and (iv) The management of food reserves in a sustainable manner so as to ensure the formation of food sovereignty (production, availability and access to food) in the Village Pabelan.
PERSPEKTIF POSITIF PRAKTIK MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Wiyadi, Wiyadi; Amalina, Nur; Trisnawati, Rina; Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3682

Abstract

The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
Teori Free Cash Flow, Pembahasan dan Riset Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3579

Abstract

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Analisis Perbedaan Pengaturan Laba (Earning Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di indonesia Kusumawati, Astri Arfani Nur; Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3580

Abstract

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ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014) Windarti, Esti; Sasongko, Noer; Zulfikar, Zulfikar
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3652

Abstract

The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia. Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test
Budaya-Organisasi Membawa Pengaruh Terhadap Kinerja Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3681

Abstract

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FAKTOR RESIKO FRAUD TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING (BERDASARKAN PENDEKATAN CROWN’S FRAUD PENTAGON THEORY) Sasongko, Noer; Wijayantika, Sangrah Fitriana
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7809

Abstract

The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists of Pressure (financial stability, financial target, external pressure), opportunity (nature of industry), rationalization (auditor turnover), capability (change of directors), arrogance (frequent member of CEO picture, CEO duality). The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the period 2014-2016. The research sample was taken by purposive sampling. Data analysis using logistic regression. The results showed that the change of directors affected Fraudulent Financial Reporting, while financial stability, financial targets, external pressure, nature of industry, auditor turnover, frequent member of CEO picture, CEO duality had no effect on Fraudulent Financial Reporting. Keywords: Fraudulent Financial Reporting, Pentagon Fraud, dan Fraud
Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC) Sasongko, Noer; Puspawati, Ragil Kuning; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient
Co-Authors - Wiyadi Abdul Conteh Abdul Malik Hakim Ahmad, Efendi Khoeri Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Damar Septian Desi Ambarwati Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Eskasari Putri Esti Windarti Evi Dewi Kusumawati Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fifi Aswita Mandala Sari Imam Thohari Imron Rosyadi Khoirudin Khoirudin, Khoirudin Kusuma Wijayanto Kusuma Wijayanto, Kusuma Kusumawati, Astri Arfani Nur Lykna Indrawati Mustofa Mustofa Mustofa, M Nia Novia Putri Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Ragil Kuning Puspawati Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie Rifai Hakim Bintang Wiyadi Rifai Hakim Bintang Wiyadi Rika Nur Amalia Rina Trisnawati Rollis Ayu Ditasari Rosalina Ayu Ketrin Sangrah Fitriana Wijayantika Santi Utami Santoso, Victor Devin Sinta Khusniya T Triyono Thoyibbah, Kartika Triyono Triyono Triyono Triyono Triyono Triyono Triyono Triyono, T Utami, Setiyawati Budi W Wiyadi Wafa Khairani Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wulandari, Dwita Zulfikar Zulfikar