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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Journal of Business and Information System
Ronowati Tjandra
Politeknik YKPN
Economics, Econometrics & Finance Social Sciences

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TEKNOLOGI INFORMASI UNTUK KEUNGGULAN STRATEGIS: KONSEP DAN MODEL Ronowati Tjandra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.674 KB) | DOI: 10.35591/wahana.v12i2.30

Abstract

Lately, information technology (IT) is used to produce efficiency and effectiveness, and to win the battle. In other words, information technology (IT) is an effective weapon in economic competition so that the companies’ goal. The discussion of information technology involves information as paper dragon goal supporter, management control, strategic source, strategic tool and competitive advantage. Strategic information technology differs from conventional information technology in terms of orientation, goal, focus, and supporter. Michael E. Porter has developed three strategic focus, that is: (1) competitive advantage: cost differentiation, focus, innovation, alliance, growth, quality; (2) value chain model, and (3) competitive forces model. Information technology is strategic if it supports one or more competition strategic. Companies are facing threats and opportunities from the outside. Threats are coming from new competitors, product/service substitute, consumer’s bargaining power and present competitors. The application of information strategic (IS) to get strategic advantages isn’t always easy. Companies should consider factors which may influence the failure or success of strategic information strategic (IS) application. Since it is important, managers need to carefully identify any information technology opportunity in order to give their companies benefit.Keywords: information technology, information strategic, strategic focus, threats and opportunities.
Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe; Maria Purwantini; Ronowati Tjandra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.346

Abstract

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.
Simulasi Penyusunan Indeks Pertumbuhan Ekonomi Berkualitas Hermada Dekiawan; Ronowati Tjandra; Budi Asmarawati; Hasan Subagyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.443

Abstract

This study aims to analyze the quality of economic growth in the Solo Raya, which includes Surakarta, Boyolali, Sragen, Wonogiri, Klaten, Sukoharjo, and Karanganyar and compile a simulation of a composite index of quality economic growth. Quality economic growth is an important aspect in national and regional development. The definition of quality economic growth in this study is economic growth followed by an increase in the welfare aspect of society through the fundamental dimension, social dimension, and welfare dimension. Each dimension has several relevant indicators. To compare the quality of economic growth between regions in Solo Raya, each dimension will be compiled into a composite index after going through the normalization and weighting process. This index was developed from the Mlachila, Tapsoba, and Tapsoba (2014) models. Using 2010-2017 data as a simulation, the results show that Wonogiri Regency has the lowest rank while Sukoharjo Regency has the highest rank and Surakarta has second best rank.
PERENCANAAN PAJAK UNTUK PENYUSUTAN Ronowati Tjandra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.917 KB) | DOI: 10.35591/wahana.v14i2.53

Abstract

Tulisan ini dibuat dengan tujuan untuk menunjukkan bagaimana perencanaan pajak dapat dilakukan melalui biaya penyusutan. Perencanaan pajak adalah upaya minimalisasi beban pajak secara benar, teliti, dan tepat waktu yang dapat dilakukan dengan berbagai cara yang masih berada dalam bingkai peraturan perpajakan. Penyusutan adalah alokasi sistematis jumlah tersusutkan aset selama umur manfaatnya. Besarnya biaya penyusutan ditentukan oleh biaya perolehan, nilai sisa, masa manfaat, metode penyusutan. Dalam perencanaan pajak, penentuan metode penyusutan secara tepat penting dilakukan, terutama untuk perusahaan yang padat modal. Menurut UU Pajak Penghasilan, metode penyusutan yang dapat digunakan untuk melakukan penyusutan terhadap aset tetap bukan bangunan adalah metode garis lurus atau metode saldo menurun. Berdasarkan analisis yang telah dilakukan dalam tulisan ini, dengan menggunakan metode penyusutan yang tepat, biaya penyusutan dapat digunakan untuk melakukan perencanaan pajak.Kata Kunci: perencanaan pajak, penyusutan, biaya perolehan, nilai sisa, masa manfaat, metode penyusutan.
Pengujian Efisiensi Pasar Setengah Kuat Secara Informasi terhadap Pengumuman Inisiasi Dividen Ronowati Tjandra
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.61 KB)

Abstract

This research explore the examination of  semistrong form-informationally efficient capital market  in Jakarta Stock Exchange towards the initiation dividend announcements. This examination focused on the effort to show the influence of initiation dividend announcement towards abnormal return at the event date and the around of that announcement and the speed of adjustment of stock price to the equilibrium price. This research using 17 firms which was identified announcing  initiation dividend 1 year after IPO (Initial Public Offering)  as samples during the period 2000  until 2003 after be selected according to the conditional that stated in this research. This research was an event study that take 10 days before and 10 days after the date of announcement, so that the estimation period which be used in this examination were 21 days. The result of this research shows  that capital market of Indonesia, which represented by Jakarta Stock Exchange have already informationally- semistrong form efficient market to the initiation dividend announcement. This result was indicated by the information content in the initiation dividend announcement that  positive and significant about 6% in the event date, and surely, there was speed of adjustment from the market reaction to initiation dividend announcement that take 1 day only i.e.one day at the event date. This research also supported the agency cost model and the signaling theory, which shown by both the  high level of agency cost and informational asymmetry.       
Pengaruh Corporate Turnaround Terhadap Financial Distress Dengan Variabel Kontrol Free Assets Dan Firm Size Ronowati Tjandra; Ratna Puji Astuti; Ivana Octaria Sopacua; Kinasih Kinasih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.6060

Abstract

This article describes the results of empirical research that investigates the effect of downsizing, expenses retrenchment, and assets retrenchment on the success of corporate turnaround using firm size and free assets indicators as control variables in trading sector companies for the 2015-2019 period, which experienced financial distress. The sample used in this study was selected using a purposive method and resulted in a sample of 117 trading company sectors with a total observation of 585 company-years. The measurement of the category of companies in financial distress and the determination of the success of the turnaround is calculated using the Zmijewski method. This study obtained evidence that downsizing, expenses retrenchment, and assets retrenchment had no significant positive effect on the success of corporate turnaround. Free assets as control variables need to be maintained because they have a significant positive effect on downsizing, expenses retrenchment, and assets retrenchment on the success of corporate turnaround.
Determinants of corporate social responsibility: Evidence of manufacturing companies in Indonesia Ronowati Tjandra; Yudi Santara Setyapurnama; Eka Noor Asmara; Supardi Supardi; Hasan Subagyo
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.133

Abstract

This study examined the effect of earnings management and the board of directors on corporate social responsibility disclosure. In this study, earnings management is measured using the modified Jones model, while corporate social responsibility disclosure is calculated using the corporate social responsibility disclosure index (CSRI). This study uses the CSRI index based on the Global Reporting Initiative (GRI) reporting standards disclosed by companies in their annual reports. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period that met the sample criteria. This research was conducted with a regression analysis model. The results of this study state that earnings management positively influences corporate social responsibility disclosure, and corporate governance proxied by the board of directors negatively affects corporate social responsibility disclosure
Determinants Of Investment Interest From Young Accountants Rahmawati Hanny Yustrianthe; Ronowati Tjandra
Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i2.1377

Abstract

This study aims to determine the factors that influence the intention to invest either directly or indirectly. These factors include capital market education, investment knowledge and investment benefits. The population of this study were all students accounting in Yogyakarta who had attended capital market education and training. Samples were taken using the convenience sampling method, namely as many as 121 respondents. The data analysis technique used is path analysis assisted by PLS 3.0 software. The results of the study show that capital market education directly or indirectly has a positive and significant effect on investment intentions with investment knowledge and investment benefits as intervening variables.
Co-Authors Budi Asmarawati Cahyo Indraswono Deranika Ratna Kristiana Dwi Haryono Wiratno Eka Noor Asmara Hasan Subagyo Hermada Dekiawan Ivana Octaria Sopacua Kinasih Kinasih La Ode Muh Munadi Maria Purwantini Muhammad Alvin Zhayyan Rahmawati Hanny Yustrianthe Rahmawati Hanny Yustrianthe Supardi Supardi Yudi Santara Setyapurnama