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All Journal The Winners Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Kajian Bisnis STIE Widya Wiwaha JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal E-Bis: Ekonomi Bisnis International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Telaah Bisnis

Junaidi Junaidi

Universitas Teknologi Yogyakarta

Author-ID : 2801778

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences

Published : 18 Documents Claim Missing Document

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THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING Junaidi .; Novia Nurul Khasanah; Nurdiono .
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 3 (2016): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving further study. Artificial auditor rotations indicate a condition in which, conceptually, there has been a change of auditor that makes the relationship between the auditor and the client end, but in effect, the relationship is still going on. Regulations for mandatory auditor rotations causes audit firms or their partners to cheat the system by changing the name of their firm, or partners, to allow them to continue auditing the same client. This research samples 110 companies listed on the Indonesian Stock Exchange between 2000 and 2010, which were obtained using a purposive sampling method. The results of a statistical test indicate that a company’s size significantly influences the tenure. The variables of firms’ risk and auditors’ reputations do not have significant effects on tenure, statistically. This research is expected to contribute both theoretically and practically, especially to the regulations on auditors’ rotations. Auditing quality is an important factor that must be maintained by the auditor profession, to maintain the independence of auditors. In the auditing practices in Indonesia, regulators should consider the artificial rotation phenomenon that occurs in Indonesia, so the practice of auditing can run better.

Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Audri Widiastika; Junaidi Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.747

Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total sample were 286. The Sampling techniques used purposive sampling, with multiple linear regression test. Results: The results of the analysis showed that the variables of financial stability, external pressure ? and financial targets statistically had a significant effect on fraudulent financial statement. However, other variable do not significantly affect fraudulent financial statement. Limitations: The study used the assumption that potential entity fraud was only detected with seven indicators. In addition, sampling is done by purposive sampling, so this next study needs to be done random sampling in order to reflect the entire population. Contribution: The results of this study are expected to test and develop the pentagon's fraud concept. In addition, users of financial statements are expected to be able to detect potential fraud of the entity's financial reporting.

Kajian UMKM Naik Kelas di Kabupaten Sleman Tahun 2020 Rudy Suryanto; Junaidi Junaidi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.1039

Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted. Research methodology: Qualitative approach with interviews and focus group discussions. Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover. Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing. Contribution: This study is expected to help contribute to the stages of development of MSMEs in Sleman Regency, so that it can help the Sleman Regency government to formulate policies related to MSMEs advancing to class.

Stres Kerja Perawat Pada Masa Pandemi Covid-19 : Suatu Tinjauan Literatur Atas Penyebab Dan Dampaknya Di Berbagai Negara Tumarni; Nur Wening; Junaidi; Sujoko
Jurnal E-Bis Vol 6 No 1 (2022): Vol. 6 No 1 2022
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v6i1.811

Latar belakang karena Pandemi COVID-19 masih belum berakhir sampai dengan saat ini. Perawat yang menangani pasien COVID-19 di semua negara rentan mengalami stres kerja. Tujuan Penelitian ini bertujuan untuk menganalisis stres kerja perawat di era pandemi COVID-19 melalui kajian berbagai literatur. Metode penelitian bersifat kualitatif. Analisis data dengan kajian teoritis, analisis dokumen, dan penarikan kesimpulan. Hasil penelitian: 1) Penyebab stres kerja perawat adalah ketakutan terinfeksi COVID-19 sebagai penyebab paling utama, beban kerja berlebih, kurangnya APD, jam kerja lama, dan tidak mendapatkan cuti. 2) Dampaknya yaitu meningkatnya ketakutan, depresi, ketidakstabilan emosi, dan pengunduran diri perawat. Kesimpulan: stres kerja perawat saat pandemi COVID-19 meningkat karena takut tertular, kebijakan manajemen rumah sakit, dan turbulensi keadaan, sehingga berdampak pada menurunnya kondisi fisik dan psikis perawat hingga akhirnya terjadi penurunan prestasi kerja perawat.

Market Service Retribution Optimization Strategy through the Root Cause Approach Suparmono Suparmono; Junaidi Junaidi; Suryanto Suryanto
Telaah Bisnis Vol 22, No 2 (2021): Desember 2021
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

This article aims to analyze the problems that occur in the non-optimal acceptance of market service retribution and design optimization strategies in Kebumen Regency, Central Java Province. The analytical tool used to analyze the main problem is to use a root cause analysis (RCA) approach and SWOT Analysis. After being analyzed using RCA, the next step is to map out possible strategies to be applied in overcoming these problems with internal and external approaches. From the results of the analysis, it was found that the acceptance of market service retribution was not optimal due to the low awareness of traders in paying levies, the decline in economic activity due to the impact of the pandemic, and the development of modern markets whose regulation was a little late. On the other hand, the development of information technology has resulted in changes in people's shopping patterns through online shopping. This condition certainly needs to be overcome with the right strategy from the government while maintaining healthy competition and controlling modern market outlets. The contribution of this research is that the analysis is carried out comprehensively using several approaches, which are different from previous studies.

CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Latifah Ayu Adharani; Junaidi Junaidi
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 2 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this study is to determine the effect of corporate governance and disclosure of corporate social responsibility (CSR) on tax aggressiveness. Corporate governance is proxied by the size of the board of directors, the proportion of independent commissioners, the expertise of the audit committee, and public ownership. For disclosure of corporate social responsibility based on disclosure sustainability report with GRI G.4 Standards and for tax, aggressiveness is proxied by the effective taxes rates. This study takes the research object of companies listed in the Indonesia Stock Exchange in the financial and non-financial sectors of the 2015-2019 period with a total sample of 85 samples and the analysis technique used is multiple regression analysis. The results of this study indicate that: (1) the size of the board of directors harms tax aggressiveness, (2) the proportion of independent commissioners has a positive effect on tax aggressiveness, (3) expertise of audit committee members has no effect on tax aggressiveness, (4) public ownership has no effect on tax aggressiveness, (5) disclosure of corporate social responsibility has no effect on tax aggressiveness.

Potential Fraud Detection Analysis of Finansial Statements: Diamond Fraud Approach Nodeski Yogi Fadli; Junaidi Junaidi
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.274

The motivation of this research is the existence of fraud that occurs in the financial reporting of entities both abroad and in Indonesia. This investigation aims to explain the detection of financial statements that have the potential to contain fraud using the Fraud Diamond approach. The sampling method in this research is purposive sampling for companies listed on the Indonesia Stock Exchange. The sample consists of 93 companies during the 2017-2019 financial statement period from the manufacturing industry. The analysis of research is a multiple linear regression model with a quantitative approach. Based on statistical studies, the financial target variable significantly positively affects the potential for fraud. External pressure has a significant negative effect on the potential for financial fraud. In contrast, financial stability, the nature of the industry, effective monitoring, rationalization, and capability have no effect on the potential for financial fraud.

Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Atika Jauharia Hatta Hambali; Safira Putri Emilia; Junaidi Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.112

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.

Co-Authors Atika Jauharia Hatta Hambali Audri Widiastika Bambang Hartadi Bambang Hartadi Bambang Hartadi Bambang Hartadi Cahyanti Sih Triyatmi Eko Suwardi Emilia, Safira Putri Harun Pamungkas Apriyanto Jogiyanto Hartono Latifah Ayu Adharani Nodeski Yogi Fadli Novia Nurul Khasanah Nur Wening Nurdiono . Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Priyo Sajarwo Yurianto Rudy Suryanto Safira Putri Emilia Setiyono Miharjo Setiyono Miharjo Sujoko Suparmono Suparmono Suryanto Suryanto Tumarni Velga Eka Putri

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