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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia Adi Widya : Jurnal Pengabdian Masyarakat
Fadjar Harimurti
Fakultas Ekonomi Univeritas Selamat Riyadi Surakarta
Economics, Econometrics & Finance Social Sciences Other

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MANAJEMEN RISIKO, FUNGSI DAN MEKANISMENYA Harimurti, Fadjar
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 6, No 1 (2006): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract In general we out for to always obviate all uncertainty element, as long as can be conducted. Existence of uncertainty element cause us always pay attention things related to uncertainty of itself. We possible try identification, risk type which is possible faced and how to obviate or manage risk in a state of is satisfying. Risk by many expert interpreted from the aspect of different approach, depended from its importance. But that way for the purpose of this study, risk defined by as an uncertainty to the happening. In statistical language of risk measured from deviation variance to the what expected (value expected). This uncertainty element oftentimes generates a loss and or damage. This matter represent the nature of universal, almost always is on all human life aspect. Keywords: Risk management, uncertainty.
REKAYASA SISTEM MANAJEMEN DALAM PENGENDALIAN MUTU TERPADU Harimurti, Fadjar
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 6, No 2 (2006): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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ABSTRACT Generally, an integrated quality control is purposed to improve product quality and keep the price clown. An integrated quality system helps the company to give a continuous and integrated concern to the whole company’s activities. The product quality has been a priority for a company since it supports its development in its productivity. to achieve the purpose of the integrated quality system, an engineering-system approach should lead companies activities for the development and persistence of strong and economically integrated quality control. The modified one will give benefits to the integration of all activities to achieve a policy and quality. Keywords:  Management system, quality policy, total quality control
ASPEK PERPAJAKAN DALAM PRAKTIK TRANSFER PRICING Harimurti, Fadjar
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 7, No 1 (2007): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Economic globalization have brought impact progressively the increasing of international transaction or cross border transaction. Goods current, people, service, and investment have come to collapsible duplicate. In this time movement of fund and capital from one state to other state become bigger than previously. In multinational environment, happened various transaction between member covering sale of service and goods, rights license and other intangible assets, ready of loan etcetera. Price picking to the various transaction between the corporation member recognized with the title transfer pricing. Practice of this transfer pricing before now is only done by company solely just for assessing performance between company division or member, but along with practice epoch growth of transfer pricing often also be wearied for the management of tax that is a effort for the minimization of the amount of tax which must be pay. The purpose of the transfer pricing finance data transmission among company divisions or departments when them using each other service and goods one another. Besides the target also used to evaluate division performance and motivate seller division manager and buyer division to compatible decision with a purpose to company as a whole Keywords: economic globalization, transfer pricing, tax
ANALISIS PENGARUH KUALITAS INFORMASI DAN KUALITAS SISTEM TERHADAP KEPUASAN PENGGUNA SISTEM E-FILING Hidayati, Nur; Harimurti, Fadjar; SPA, Dewi
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4913

Abstract

This study aimed to analyze the effect quality of information system and quality of information on  user satisfaction of e-filing system. The object of the research is conducted at the Tax Services Office (KPP) Pratama Karanganyar, using sample of 100 respondent with purposive sampling technique. Collecting data using questionnaire techniques, data analysis techniques using multiple linear regression analysis. The conclusion of each hypothesis test results show that (1) quality of information system have significant effect on user satisfaction of e-filing system. (2) quality of information have significant effect on user satisfaction of e-filing system. Implication of this study, increased the quality of information system and quality of information can influencing increased on user satisfaction of e-filing system. Keywords: quality of information system, quality of information, user satisfaction of e-filing system 
IbM UNTUK PENINGKATAN PRODUKTIVITAS PENGRAJIN TIKAR DI DESA GONDANGREJO KARANGANYAR Harimurti, Fadjar
ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT Vol 1, No 1 (2017): ADIWIDYA
Publisher : ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT

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Abstract

The service was done in Ngaglik and Pancuran villages, Gondangrejo, Karanganyar, Central Java. These areas have the potential to produce mats with semi traditional method. Most of the villagers are the mats’ weavers and worker of the weavers. The village has a potential in developing the craft of mats. The main problem from the craftsmen are the management, the production process is less than optimal, no efficiency in production process and the management of the marketing. In this service, many activities are held such as training in management and creativity, displaying of the technology’s application, and marketing technique for the product. The result of this service with Ibm are the optimal production process and the handling of the marketing.Keywords: Mats, productivity, craftsmen, production
MENINGKATKAN PENDAPATAN MASYARAKAT MELALUI PEMBENTUKAN BANK SAMPAH Saptantinah P, Dewi; Harimurti, Fadjar
ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2019): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.596 KB) | DOI: 10.33061/awpm.v3i1.3163

Abstract

Masalah sampah merupakan masalah yang sulit dicari solusinya., hal ini semakin bertambah apabila penduduk semakin padat. Untuk mengatasi masalah tersebut perlu diatasi dengan memanfaatkan barang yang tidak terpakai tersebut menjadi produk yang dapat dimanfaatkan. Hal ini dapat dilakukan atas partisipasi masyarakat sekitar. Dari hasil kreatifitas tersebut dapat diwadahi dalam bank sampah, yang dapat menampung dan memilah sampah, kemudian dijual atau dibuat kreatifitas berbagai asesoris dan hasilnya dapat untuk meningkatkan pendapatan. Dengan demikian perlu dibentuk adanya bank sampah. Hal ini juga dilakukan di perumahan Joho baru Sukoharjo, yang mayoritas penduduk sekitar adalah perumahan. Dengan dibentuknya bank sampah maka dapat mengelola kegiatan tersebut. Dalam kegiatan pengabdian ini tim kami berusaha untuk memberikan sosialisasi dan penyuluhan pentingnya dibentuk bank sampah. Dalam kegiatan pengabdian ini juga tim kami memfasilitasi adanya peralatan berupa timbangan serta buku harian dan buku besar untuk mencatat transaksi dari hasil penjualan.Kata kunci : Peningkatan pendapatan, Bank Sampah
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Kasus pada Perusahaan Sub Sektor Maknanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017) Pratiwi, Maharani Putri; Rispantyo, Rispantyo; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta) Wulandari, Wulandari; Puji Astuti, Dewi Saptantinah; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in public accounting in the region of Surakarta and Yogyakarta. The number of samples in the study based on the number of questionnaires returned, i.e. as many as 47 respondents. Sampling techniques using acidental sampling. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis and test of the absolute difference. The research results obtained conclusions that due professional care, competence, motivation and independence of Auditors Auditors significant positive effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta, while time budget significant negative pressure effect on quality of audit in the public accountant of the city of Surakarta and Yogyakarta.
ANALISIS PERBEDAAN PROFITABILITAS, TOTAL ASSET TURN OVER, KEBIJAKAN UTANG DAN KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN ROKOK, PERUSAHAAN KONTRUKSI DAN BANGUNAN SERTA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firdaus, Rizqi Romadhani Ati; Widarno, Bambang; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the effect of profitability, total asset turnover and debt policy on dividend policy and to analyze differences in dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange. This type of research is a case study. A sample of 18 cigarette companies, cement and construction and building companies are listed on the Indonesia Stock Exchange 2013 – 2016. Data collection techniques use documentation. Data analysis techniques use Desciptive test and Post Hoc test.. The results of shows that there is a difference ROA, TATO, debt policy and dividend policy in cigarette companies, construction and building companies and cement companies listed on the Indonesia Stock Exchange.
PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada KPP Pratama Boyolali tahun 2013 – 2018) Jayanti, Zeny; Harimurti, Fadjar; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the effect of self assessment system and tax audit, in addition to knowing among the self assessment system and tax audit variables that were the dominant influence on value added tax receipts at KPP Pratama Boyolali. The type of data used is quantitative data. The data source used is secondary data. The entire population in this study were all PKP registered at KPP Pratama Boyolali with the sampling technique using purposive sampling method. The data collection technique in this study uses documentation. Data analysis techniques used, Classical Assumption Test, Multiple Linear Regression Analysis, t Test, F Test (Model Accuracy), and Determination Coefficient Test (R2). The results of this study indicate that the Self Assessment System and Tax Examination affect the value added tax revenue at KPP Pratama Boyolali. The results of the coefficient of determination (R2) is 0,221, this means that the contribution or influence given by the self assessment system variable and tax audit on the receipt of VAT is 22,1% while the remaining 77,9% is influenced by other variables outside the variables studied, Tax Collection, Issuance of Forced Letters, Exchange Rates, Inflation and so on.
Co-Authors Anggita Fitriana, Ayu Nanda Riski Anggrahini, Fitria Aprilyani, Faradina Wahyu Ardiastuti, Yuana Ariastuti, Fitri Aris Eddy Sarwono Azizah, Laila Nur Bambang Widarno Defitria, Anla Dina Dewangga, Cipta DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti DJOKO KRISTIANTO Eryanti, Rahma Febriana Gea, Stela Maris Firdaus, Rizqi Romadhani Ati Fredinan Yulianda Gunawan, Shodhik Ade Handayani, Eka Puspita Handayani, Muji I Ketut Sudiana Jayanti, Zeny Junianto, Setiawan Khasanah, Winda Nur Khotimah, Rina Khusnul Kristanto, Djoko Kuryana, Aviani Muliasari, Erika Mulyani, Novi Tri Ningsih, Rahayu Mulya Nur Hidayati Nurul ’Aini, Annisa Prabowo, Didik Prananda, Ismail Septin Prastianingsih, Julia Eka Pratiwi, Maharani Putri Pristanti, Apriliya Putra, Anggi Priandita Putri, Melati Pesona Ratsianingrum, Endah Revitasari, Desya Noveria Rispantyo Rispantyo, Rispantyo Safitri, Priyanis Wahyu Saptantinah P, Dewi Saptantinah P.A, Dewi Saptantinah, Dewi Saputri, Inneke Ryan Sari, Intan Prastika Sari, Widi Nurindah Siti Nur Aini, Siti Nur SPA, Dewi Sukmawati Sukmawati Sunarti Suratno, Achmad Wisnu Abdulloh Susilowati, Wahyu Candra Wahyu Budi Santoso Windyasari, Natalia Kristiwi Wulandari Wulandari Yektiningsih, Chucu Khotijah