Armanto Witjaksono

Armanto Witjaksono
Binus University | binus · Department of Accounting

S.E., Ak., M.M., QIA., CA

About

21
Publications
37,826
Reads
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20
Citations
Citations since 2016
17 Research Items
20 Citations
201620172018201920202021202202468
201620172018201920202021202202468
201620172018201920202021202202468
201620172018201920202021202202468
Introduction
Armanto Witjaksono currently works at the School of Accounting, Binus University. Armanto does research in Financial Economics. Financial Accounting, Auditing, Banking. Most current ongoing research is ESG in the banking industry
Additional affiliations
August 2019 - present
PT Asuransi Takaful Umum
Position
  • Independent Member of Audit Committe
February 2019 - August 2020
STIE Tribhakti
Position
  • Lecturer
Description
  • Guest Lecture for Financial Statement Analysis, Advanced Accounting
July 2014 - August 2017
PT Pupuk Kujang (Persero)
Position
  • Independent Member of Audite Committee
Education
January 1995 - August 1996
Universitas Gadjah Mada
Field of study
  • Finance
July 1988 - August 1993
Universitas Padjadjaran
Field of study
  • Accounting

Publications

Publications (21)
Article
Full-text available
1 Seminar Nasional Ahmad Dahlan Accounting Fair (SNAF) Penelahaan Model Net Advantage to Leasing Sehubungan dengan Perlakuan PSAK 73 Sewa Armanto Witjaksono Akuntansi dan Keuangan, Fakultas Ekonomi dan Komunikasi Universitas Bina Nusantara armanto@binus.ac.id ABSTRAK Penelitian ini bertujuan untuk menilai kesesuaian metoda Net Advantage to Leasing...
Article
Full-text available
Pandemi Covid-19 telah menurunkan daya beli masyarakat dan membuat kegiatan masyarakat menjadi serba online. Literasi digital perlu dilakukan para pelaku UMKM khususnya UMKM Elektronik, yang dimana mereka masih melakukan kegiatan jual beli secara offline baik dari segi promosi, pemasaran, serta komunikasi pelayanan. Penelitian ini bertujuan untuk m...
Article
Full-text available
This research aims to know the learning patterns and student’s abilities in education performance by identify and analyze the influence of gender, the high school origin, high school programs, motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires, literature studies. This...
Article
Full-text available
Penelitian ini bertujuan untuk menilai kesesuaian metoda Net Advantage to Leasing (NAL) setelah penerapan PSAK 73 Sewa Guna Usaha. Kami menggunakan studi penelitian kepustakaan dan berdasarkan informasi tersebut kami merekonstruksi model perhitungan NAL yang asli. Hasilnya meskipun NAL masih berlaku, mendukung pendapat bahwa sewa operasi akan kehil...
Article
Full-text available
The purpose of this study is to investigate the effect of enterprise risk management, firm size, profitability, and leverage on the worth of property and assets companies listed on the Indonesia securities market during 2015-2017. the tactic of knowledge analysis during this study is multiple regression toward the mean analysis using SPSS software...
Conference Paper
Full-text available
This study aims to determine the effect of professional skepticism, independence, competence, and experience on the ability of auditors to detect fraud. The design of this research is causality research or causal relationship. The sample used in this study amounted to 74 respondents who work as auditors at public accounting firms, with the sampling...
Conference Paper
Full-text available
This study aims to study the effect of Third Party Funds, Capital Adequacy, Non-Performing Loans, Operational Expenses and Operating Income on the profitability of Islamic banks. The sample of this study was determined by purposive sampling and obtained 12 banking companies listed as Islamic commercial banks in the Financial Services Authority (201...
Conference Paper
Full-text available
The purpose of this study is to empirically examine the influence of professional identity, personal cost, and the seriousness of violations of the intention to whistleblowing. This research is a quantitative study that distribute questionnaires. The population in this study is employees/workers who have worked professionally or are called blue col...
Article
Full-text available
Financial accounting information is often used by researchers and investors to measures firms value. The objective of this research is to investigate whether earning manipulation, strength of financial position and financial distress effect firm value. In this research earning manipulation is measured using Beneish M-Score, strength of financial po...
Article
Full-text available
Cara sitasi: Witjaksono A. 2018. Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum. Jurnal Online Insan Akuntan. 3 (2): 111-120. Abstrak: Cadangan Kecukupan Penurunan Nilai (CKPN) adalah salah satu akun pada Laporan Keuangan Bank Umum yang paling banyak mendapat perhatian. Akun ini beserta pengungkapannya me...
Article
Full-text available
4 (8) : 370-376] © 2018 IJSRST | Volume 4 | Issue 8 | Print ABSTRACT This paper aims to examine the relationship between financial ratios of banks namely NIM, ROA, CAR and NPL variables in 43 banking industry in Indonesia. This paper uses the analysis of quality of variance and tabulation to see the relationship between the financial ratios of bank...
Conference Paper
Full-text available
The purpose of this research is to investigate the most influential factor among investment decision, financing decision, and dividend policy toward firm value. We conducted our own research, and later compare our conclusions with other researcher's conclusions. In our own research investment decision is measured using Price Earnings Ratio (PER), f...
Article
Full-text available
This study aims to investigate how the influence of monetary variables from abroad to Indonesia’s monetary conditions. This study uses exchange rate variables, interest rates of U.S. central banks, world oil prices and interest rates of Indonesian banks. This study proposes a short-term SVAR analysis using FEVD and IRF as an additional analysis too...
Article
Full-text available
Abstrak: Pada akhir tahun 2016, Dewan Standar Akuntansi Keuangan menerbitkan Eksposure Draft PSAK 71 untuk menggantikan PSAK 55 Instrumen Keuangan, yang rencananya efektif per 1 Januari 2019. Instrumen Keuangan berupa kredit adalah aset utama pada Neraca Bank Umum dan Bank Perkreditan Rakyat, sehingga perubahan standar akuntansi pasti berdampak pad...
Article
Full-text available
Abstrak Pedoman Akuntasi Perbankan Indonesia (Revisi 2008) hingga tahun 2016 belum mengalami revisi, sedangkan Standar Akuntansi Keuangan (SAK) sejak tahun 2008 hingga 2016 telah mengalami perkembangan yang merubah pelaporan keuangan secara signifikan. Hasil penelahaan awal memberi informasi bahwa dari 20 PSAK yang menjadi dasar penyusunan Pedoman...
Article
Full-text available
ABSTRAK Pada tangal 29 April 2014 Dewan Standar Akuntansi Keuangan (DSAK) telah mengesahkan beberapa Pernyataan Standar Akuntansi Keuangan (PSAK), salah satu diantaranya adalah PSAK 46 (2014): Pajak Penghasilan yang berlaku efektif 1 Januari 2015, tanpa penerapan dini. Mengingat materialitas nilai beban pajak pada Laporan Keuangan, maka penerapan P...
Article
Full-text available
The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange (BEI) and in companies registered in LQ45 index. Factors would be tested were company size, profitability, financial risk, and public ownership structure. Number of sample was 74 companies consist of 65 m...
Article
Full-text available
The main objective of this paper is to give an overview of comparative financial performance of Islamic banks with conventional banks based on the CAMEL method. The main question would be answered to know there is difference in the performance of conventional banking and Islamic banking are analyzed by using the ratio CAMEL. To prove the hypothesis...
Article
Full-text available
Net Present Value (NPV) method have populer since middle 70’s and now most of expert felt that method has several limitation, especially if used to analyse big scale investment alocation capital. Another method that begin to popular is Real Option Analysis (ROA) that use to replace Net Present Value (NPV) method. The strenght of Real Option Analysi...

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