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All Journal Cakrawala Pendidikan JURNAL ECONOMIA Journal of Indonesian Economy and Business JABE (Journal of Accounting and Business Education) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Cerdika: Jurnal Ilmiah Indonesia ABIS: Accounting and Business Information Systems Journal Journal of Accounting Inquiry
Sony Warsono
Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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CORPORATE GOVERNANCE IMPLEMENTATION AND PERFORMANCE ASSESMENT USING THE CGCG’s UGM RATING MODEL: COMMERCIAL BANKS IN INDONESIA Artiningsih, Arika; Novmawan, M. Ridwan; Warsono, Sony
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (19.819 KB)

Abstract

The purpose of this research is to examine the implementation of Good Corporate Governance (GCG) in Commercial Banks before and after the policy of The Bank Indonesia Regulation (PBI) Number 8/4/PBI/2006 concerning Good Corporate Governance Implementation for Commercial Banks. Center for Good Corporate Governance Universitas Gadjah Mada (CG CGCG UGM) rating model was employed to measure CG implementation in Commercial Banks which calculate both company organs and Corporate Governance (CG) basic principles in a universal framework. From the company organs perspective, a CG system consists of five (5) organs interacting each others, which are board of directors, board of executives, boards of commissioners/committees, auditors, and stakeholders. Meanwhile, from the CG basic principles perspective, a CG system should fulfill five (5) CG principles, which are Transparency, Accountability & Responsibility, Responsiveness, Independency, and Fairness. Therefore, the CG framework and rating model use The information technology as the main pillar in the application of CG. As for measuring banking performance, CAMEL ratio--which consist of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Management (Man), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR)--was applied. In conclusion, Using CGCG UGM rating model, it is discovered hat CGimplementation at Indonesian banking system was improved subsequently to the issuance of PBI. Whereas on its performance, the significant changes were indicated by only two ratios, i.e. LDR and MAN. This research depicts Bank Indonesia effectiveness as regulator at providing CG implementation guide on PBI. This research reveals for the urge for Indonesian banking industry to boost GCG implementation for their rating and performanceimprovement. Keywords: corporate governance asessment, CAMEL, commercial banks, corporate governance
PROSPECTOR-DEFENDER STRATEGY, AUDITOR INDUSTRY SPECIALIZATION, EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES, AND EARNINGS QUALITY Andayani, Wuryan; Warsono, Sony
Journal of Indonesian Economy and Business Vol 28, No 1 (2013): January
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.179 KB)

Abstract

This study observed the influence of the company prospector-defender strategy and auditor industry specialization toward the earnings management through real activities and earnings quality. An important finding in this study confirmed that the auditor industry specialization could not restrict the earnings management and the company‘s prospector strategy could restrict the earnings management. On the contrary, defender strategy couldnot restrict the earnings management. Another finding proved that the auditor industry specialization influence the earnings response coefficient (ERC) and investors’ response.Besides the auditor industry specialization, as well as the prospector and defender strategies, other factors also affected influence ERC are leverage, company size, stock return, beta and market return. The interaction among the prospector and defender strategies and unexpected earnings neither influence the CAR nor the investors’ response. This was probably because the investors pay attention to the strategy used by the company. However, there were any interaction variables: industry specialization auditor, leverage, stock return, beta and market return influence the CAR and investors’ response.Keywords: auditor industry specialization, prospector-defender strategy, earnings response coefficient, earnings quality.
A CROSS-CULTURAL STUDY ON THE VALUE STRUCTURE OF MOBILE INTERNET USAGE: COMPARISON BETWEEN INDONESIA AND JAPAN Wardani, Ranti Yulia; Warsono, Sony
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.853 KB)

Abstract

The number of mobile Internet users has been growing rapidly worldwide. Access to the Internet via mobile cellular networks has also grown rapidly. The effects of differentculture of mobile Internet would be interesting to be investigated. The research objective is to investigate the usage pattern differences of mobile Internet users in Indonesia and Japan and to interpret them within the framework of a value structure. The data collection technique used in this study was the survey method. The same questionnaire written in mother language of each country was given to respondents in Japan and Indonesia directly. The result shows that value structures (functional value, emotional value, social value, and monetary value) simultaneously affect the satisfaction of mobile Internet usage of Indonesian respondents, which affect the satisfaction of Japanese respondents. Socialvalue did not significantly affect the satisfaction of mobile Internet usage of Japanese respondents. The implications of cross-cultural differences of mobile Internet will be discussed in this paper. This paper will be ended with discussion, conclusion with practical implications and limitations.Keywords: mobile Internet, cross cultural, m-commerce, Indonesia, Japan.
PROSPECTOR-DEFENDER STRATEGY, AUDITOR INDUSTRY SPECIALIZATION, EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES, AND EARNINGS QUALITY Wuryan Andayani; Sony Warsono
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 1 (2013): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.534 KB) | DOI: 10.22146/jieb.6231

Abstract

This study observed the influence of the company prospector-defender strategy and auditor industry specialization toward the earnings management through real activities and earnings quality. An important finding in this study confirmed that the auditor industry specialization could not restrict the earnings management and the company‘s prospector strategy could restrict the earnings management. On the contrary, defender strategy could not restrict the earnings management. Another finding proved that the auditor industry specialization influence the earnings response coefficient (ERC) and investors’ response. Besides the auditor industry specialization, as well as the prospector and defender strategies, other factors also affected influence ERC are leverage, company size, stock return, beta and market return. The interaction among the prospector and defender strategies and unexpected earnings neither influence the CAR nor the investors’ response. This was probably because the investors pay attention to the strategy used by the company. However, there were any interaction variables: industry specialization auditor, leverage, stock return, beta and market return influence the CAR and investors’ response.
A CROSS-CULTURAL STUDY ON THE VALUE STRUCTURE OF MOBILE INTERNET USAGE: COMPARISON BETWEEN INDONESIA AND JAPAN Ranti Yulia Wardani; Sony Warsono
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.37 KB) | DOI: 10.22146/jieb.6239

Abstract

The number of mobile Internet users has been growing rapidly worldwide. Access to the Internet via mobile cellular networks has also grown rapidly. The effects of differentculture of mobile Internet would be interesting to be investigated. The research objective is to investigate the usage pattern differences of mobile Internet users in Indonesia and Japan and to interpret them within the framework of a value structure. The data collection technique used in this study was the survey method. The same questionnaire written in mother language of each country was given to respondents in Japan and Indonesia directly. The result shows that value structures (functional value, emotional value, social value, and monetary value) simultaneously affect the satisfaction of mobile Internet usage of Indonesian respondents, which affect the satisfaction of Japanese respondents. Socialvalue did not significantly affect the satisfaction of mobile Internet usage of Japanese respondents. The implications of cross-cultural differences of mobile Internet will be discussed in this paper. This paper will be ended with discussion, conclusion with practical implications and limitations.Keywords: mobile Internet, cross cultural, m-commerce, Indonesia, Japan.
CORPORATE GOVERNANCE IMPLEMENTATION AND PERFORMANCE ASSESMENT USING THE CGCG’s UGM RATING MODEL: COMMERCIAL BANKS IN INDONESIA Arika Artiningsih; M. Ridwan Novmawan; Sony Warsono
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 2 (2011): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.357 KB) | DOI: 10.22146/jieb.6272

Abstract

The purpose of this research is to examine the implementation of Good Corporate Governance (GCG) in Commercial Banks before and after the policy of The Bank Indonesia Regulation (PBI) Number 8/4/PBI/2006 concerning Good Corporate Governance Implementation for Commercial Banks. Center for Good Corporate Governance Universitas Gadjah Mada (CG CGCG UGM) rating model was employed to measure CG implementation in Commercial Banks which calculate both company organs and Corporate Governance (CG) basic principles in a universal framework. From the company organs perspective, a CG system consists of five (5) organs interacting each others, which are board of directors, board of executives, boards of commissioners/committees, auditors, and stakeholders. Meanwhile, from the CG basic principles perspective, a CG system should fulfill five (5) CG principles, which are Transparency, Accountability & Responsibility, Responsiveness, Independency, and Fairness. Therefore, the CG framework and rating model use The information technology as the main pillar in the application of CG. As for measuring banking performance, CAMEL ratio--which consist of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Management (Man), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR)--was applied. In conclusion, Using CGCG UGM rating model, it is discovered hat CGimplementation at Indonesian banking system was improved subsequently to the issuance of PBI. Whereas on its performance, the significant changes were indicated by only two ratios, i.e. LDR and MAN. This research depicts Bank Indonesia effectiveness as regulator at providing CG implementation guide on PBI. This research reveals for the urge for Indonesian banking industry to boost GCG implementation for their rating and performanceimprovement. Keywords: corporate governance asessment, CAMEL, commercial banks, corporate governance
The Relationality of Rules of Debit and Credit Sony Warsono
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.262 KB) | DOI: 10.33312/ijar.354

Abstract

Abstract : Double-entry bookkeeping (DEB) and the rules of debit and credit (RDC) have been used in practice and taught in academia for at least 500 years. In the journal Issues in Accounting Education, certain scholars have debated whether RDC needs to be eliminated from introductory accounting courses. The proponents argue that teaching RDC bears greater costs than benefits and that the rules are not intuitive for most students. Conversely, the opponents argue that RDC is fundamental knowledge in accounting and has been shown to survive without many changes. The unfinished nature of the debate was partly due to the absence of the objective rationality of RDC. This paper shows that DEB and RDC have a close relation mathematically. Initially, this paper presents speci fic essential facts regarding double-entry bookkeeping as a vast knowledge that should be respected by modern accounting scholars.Furthermore, this paper presents the rationality of RDC. This rationality is based on a mathematical perspective because RDC was documented in the book of mathematics and written by a professor of mathematics. RDCs are applied to address the writings on the reduction of monetary value.  Kata Kunci : Pembukuan double-entry (DEB) dan aturan debit dan kredit (RDC) telah digunakan dalam praktek dan diajarkan di dunia akademis setidaknya selama 500 tahun. Dalam jurnal Masalah dalam Pendidikan Akuntansi, sarjana tertentu telah diperdebatkan apakah RDC perlu dihilangkan dari kursus akuntansi pengantar. Para pendukung berpendapat bahwa mengajar RDC menanggung biaya yang lebih besar daripada manfaat dan bahwa aturan tidak intuitif untuk sebagian besar siswa. Sebaliknya, lawan berpendapat bahwa RDC adalah pengetahuan dasar dalam akuntansi dan telah terbukti bertahan tanpa banyak perubahan. Sifat perdebatan yang belum selesai sebagian karena tidak adanya rasionalitas obyektif RDC. Makalah ini menunjukkan bahwa DEB dan RDC memiliki hubungan yang erat secara matematis. Awalnya, makalah ini menyajikan fakta-fakta penting spesifik mengenai pembukuan entri ganda sebagai pengetahuan luas yang harus dihormati oleh sarjana akuntansi modern.Selanjutnya, makalah ini menyajikan rasionalitas RDC. Rasionalitas ini didasarkan pada perspektif matematika karena RDC didokumentasikan dalam buku matematikadan ditulis oleh seorang profesor matematika. RDC diterapkan untuk mengatasi tulisan-tulisan tentang pengurangan nilai moneter.
Using Mathematics to Teach Accounting Principles Sony Warsono
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.09 KB) | DOI: 10.33312/ijar.391

Abstract

Abstract: As widely acknowledged, Luca Pacioli discussed accounting in his mathematics book Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Using the perspective of mathematics, this paper shows that the majority of available accounting principles literature employs accounting equations positioning the elements of both assets and expenses in opposite accounting equations, rather than placing the two elements in the same side of the accounting equation. More than just offering consistent rationality, the use of mathematics rationality will make it much simpler to explain why the elements of assets and expenses should receive the same treatment concerning debits and credits. Furthermore, this paper shows that the rules of debits and credits are entirely based on mathematical logic. Finally, this paper proposes the need for learning to account from the perspective of mathematics, in addition to those of GAAP and engineering skills.Abstrak: Sebagaimana diakui secara luas, Luca Pacioli membahas akuntansi dalam buku matematikanya Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Dengan menggunakan perspektif matematika, makalah ini menunjukkan bahwa sebagian besar prinsip akuntansi akuntansi yang tersedia menggunakan persamaan akuntansi yang memposisikan unsur-unsur dari kedua aset dan biaya dalam persamaan akuntansi yang berlawanan, daripada menempatkan dua elemen di sisi yang sama dari persamaan akuntansi. Lebih dari sekadar menawarkan rasionalitas yang konsisten, penggunaan rasionalitas matematika akan membuatnya lebih mudah untuk menjelaskan mengapa unsur-unsur aset dan pengeluaran harus menerima perlakuan yang sama mengenai debet dan kredit. Selanjutnya, tulisan ini menunjukkan bahwa aturan debit dan kredit sepenuhnya didasarkan pada logika matematika. Akhirnya, makalah ini mengusulkan perlunya belajar untuk memperhitungkan dari perspektif matematika, selain dari GAAP dan keterampilan teknik. 
Capital Market Reaction to The Knowledge Management Initiatives; an Event Study Sony Warsono
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.122

Abstract

Firms use knowledge management (KM) strategies to acquire, transfer, and share knowledge. Using an event study approach, this paper investigates the information content of three types of KM initiatives, and examines whether the 2000 stock crash affected the information content of those KM initiatives. The findings indicate that investors react positively to KM initiatives transferring knowledge across firms, and bringing expertise from external firms, but not KM initiatives related with the KM product awards. In addition, we find that the 2000 stock crash did not affect investors’ reactions to the KM initiatives announcements although the decrease of the reactions exists.
What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Sony Warsono-bin-Hardono; Arin Pranesti; Frida Fanani Rohma; Devandani Ken Priambodo
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.111 KB) | DOI: 10.24815/jdab.v6i2.13961

Abstract

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties
Co-Authors Afrida Putritama Ahmad Fikri Alamin Alwiyah, Jihan Arika Artiningsih Arin Pranesti Aryan Danil Mirza. BR Devandani Ken Priambodo Endra Murti Sagoro Fauzi Nugroho, Muhammad Hassan Frida Fanani Rohma Kharisa Rachmi Khoirunisa Koeswandana, Noorfaiz Athallah M. Ridwan Novmawan M. RIdwan Novmawan Megasari, Yulia Muhammad Muhammad Mustakini, Jogiyanto Hartono Priambodo, Devandani Ken Ranti Yulia Wardani Ranti Yulia Wardani Rizki Oktavianto Rohma, Frida Fanani Rumiyati, Rumiyati Suandi, Aprilia Beta Wuri Handayani Wuryan Andayani