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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal AKSI (Akuntansi dan Sistem Informasi) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS SENMEA
Triyono Triyono
Universitas Muhammadiyah Surakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Penggunaan Data Envelopment Analysis (DEA) dalam Pengukuran Efisiensi Bank Umum Syari'ah di Indonesia Anita Puspitasari; Didit Purnomo; Triyono Triyono
BISNIS Vol 5, No 2 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i2.3015

Abstract

The purpose of the research is to analayze efficiency level of Sharia Commercial Bank in Indonesia (Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah, Bank BNI Syariah, Bank BRI Syariah, and Bank Syariah Mandiri) 2014-2015 period. Data used in this research is secondary data taken from Financial Statement Publication issued by Otoritas Jasa Keuangan (OJK). This research uses input-output variable with Data Envelopment Analysis (DEA) Method.The result shows the difference of efficiency score for each Sharia Commercial Bank. Based on the calculacy using Data Envelopment Analysis (DEA) Method on BUSN Foreign Exchange of Sharia Commercial Bank in Indonesia only Bank Panin Dubai Syariah that has been succeeded with 100 percent of continuously efficiency during the research. The highest efficiency is experienced by Bank BNI Syariah and BRI Syariah because during the research they experienced inefficiency. During the research Bank Mega Syariah experienced efficiency three times on quarter March 2014, March 2015, and June 2015. Bank Muamalat Indonesia only experienced efficiency twice on quarter March 2014 and March 2015, beside that Bank Muamalat Indonesia experienced inefficiency. Bank Syariah Mandiri experienced efficiency twice on quarter March 2015 and quarter December 2015.
KEBUTUHAN HUMAN CAPITAL DI PROPINSI JAWA TENGAH Chuzaimah Chuzaimah; Triyono Triyono
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 4, No 1 (2003) : JEP Juni 2003
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v4i1.4018

Abstract

This research discusses about capital human needs in Central Java Province. The data used involving population number, poor people nutritious index, regional minimum wage, manpower age, income and education with the time range 1995-2001. To analyze capital human needs it. Used Amartye K. Sen formulation model, and to see human resource quality it was used structural similarity approach. The research shows that central Java Province still has serious weakness in capital human needs. This case is shows with capital need and human capital need who has worked whereas; human resource quality is badly influenced by education they have got.
A Pendeteksian Financial Statement Fraud menggunakan Fraud Pentagon Pada Perusahaan Pertambangan Terdaftar Di BEI Tahun 2018-2020 Dian catur hidayat; Triyono Triyono
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.77 KB) | DOI: 10.34128/jra.v5i1.124

Abstract

Financial statement fraud is the fraud that is carried out by displaying financial statements that are not by actual events. The reason for doing financial statement fraud is to make stockholders believe that the performance of the company is satisfactory. In facilitating its actions, it can be done by presenting annual financial statements that are better than the original, such as increasing profits and reducing debt. The purpose of this study is to identify opportunities for financial statement fraud to occur using the fraud pentagon model theory developed by Crowe Howarth in 2012. In the fraud Pentagon model, there are five main variable elements, namely pressure, opportunity, rationalization, ability, and arrogance. The population and sample in this study use annual reports from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data used is secondary data by obtaining it from the company's official website and the Indonesia Stock Exchange (IDX) website. Through the purposive sampling method, 32 companies were selected as samples. The multiple regression analysis methods was chosen to analyze the data assisted by the SPSS 21 program. The results of this study indicate that the ineffective monitoring variable as measured by the comparison of the board of commissioners influences on financial statement fraud. Meanwhile, other variables such as financial target, external pressure, nature of industry, Rationalization, Capability, and Arrogance do not affect on financial statement fraud.
Pengaruh Kinerja Keuangan Daerah Terhadap Kemiskinan di Jawa Tengah dengan Pertumbuhan Ekonomi Sebagai Intervening Ardella Wahyu Luthvia; Triyono Triyono; Noer Sasongko
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Journal of Economics and Business UBS
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.263

Abstract

Penelitian mengenai pengaruh kinerja keuangan terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening memberikan hasil yang bervariasi. Pada penelitian ini memberikan hasil analisa pengaruh kinerja keuangan daerah terhadap kemiskinan di Jawa Tengah dengan pertumbuhan ekonomi sebagai intervening dengan sampel berjumlah 35 Kabupaten dan Kota di Jawa Tengah selama 4 tahun, dalam kurun waktu 2018-2021. Data diperoleh merupakan data sekunder berupa target dan realisasi belanja dan pendapatan, laju pertumbuhan ekonomi (PDRB), dan tingkat kemiskinan. Teknik analisa data menggunakan analisa regresi berganda dengan analisa jalur (Path Analysis). Hasil penelitian ini menunjukkan rasio kemandirian keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap pertumbuhan ekonomi, sedangkan rasio efisiensi keuangan daerah berpengaruh terhadap pertumbuhan ekonomi. Pertumbuhan ekonomi tidak berpengaruh terhadap kemiskinan. Sedangkan secara langsung, Rasio kemandirian keuangan daerah berpengaruh terhadap kemiskinan, namun rasio efisiensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan di Jawa Tengah. Kemudian melalui uji sobel test menghasilkan penelitian rasio kemandirian keuangan daerah, efisensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening.
Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Manajemen Laba Muhammad Shodiq Nugroho; Triyono Triyono
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Journal of Economics and Business UBS
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.294

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji Pengaruh Konservatisme Akuntansi, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Manajemen Laba. Penelitian dilakukan pada perusahaan yang masuk dalam indeks LQ45 dan terdaftar di Bursa Efek Indonesia periode 2019-2021. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dan didapatkan sebanyak 96 sampel yang sesuai dengan kriteria. Analisis data menggunakan analisis regresi linier berganda. Manajemen laba merupakan topik yang banyak dibahas karena laba digunakan sebagai indikator dalam pengukuran kinerja perusahaan, yang selanjutnya dijadikan dasar pengambilan keputusan bisnis, terutama keputusan investasi. Hasil penelitian ini menunjukkan bahwa konservatisme akuntansi dan leverage berpengaruh signifikan terhadap manajemen laba, sedangkan ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.
THE INFLUENCE OF INTERNAL FACTORS, BANK SIZE AND GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANK LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2022 Inka Ayu Nurhana; Triyono Triyono; Noer Sasongko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12602

Abstract

This research aims to test whether there is an influence between the NPL ratio, OER, CAR, LDR, SIZE and GCG on the performance of commercial banks on the BEI in 2021-2022. The population in this research are management parties involved in commercial banking companies listed on the IDX. The number of samples in this research was 36 companies in 2021-2022. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research show that the variables NPL, OER, LDR, LnSIZE do not have a significant effect on Commercial Bank Performance (ROA), while CAR and GCG has a significant effect on Commercial Bank Performance (ROA ). Simultaneously the variables NPL, OER, CAR, LDR, Company Size, and GCG, have an influence on Commercial Bank Performance (ROA)
Pengaruh Perubahan Manajemen, Pertumbuhan Perusahaan, Audit Report Lag dan Financial Distress Terhadap Voluntary Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia tahun 2019-2021) Naufal Fata Arkan; Triyono Triyono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4373

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, pertumbuhan perusahaan, audit report lag dan financial distress terhadap auditor switching. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada periode 2019-2021. Teknik pengambilan sampel menggunakan metode purposive sampling, diperoleh hasil 96 perusahaan per tahun yang memenuhi kriteria yang telah ditentukan dengan total sampel sebanyak 260 sampel. Penelitian ini menggunakan metode analisis data regresi logistik. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan oleh perusahaan dari website www.idx.co.id atau perusahaannya masing-masing. Hasil penelitian ini menunjukkan bahwa variabel pergantian manajemen, pertumbuhan perusahaan, dan audit report lag berpengaruh terhadap auditor switching. Sedangkan financial distress tidak berpengaruh terhadap auditor switching.
Financial performance, gender diversity and corporate environmental performance: the moderating role of firm size Agung Manfa; Triyono Triyono; Andy Bawono
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.604

Abstract

Research aims: This study analyzes the relationship between financial performance and gender diversity on the board of directors and environmental performance in non-financial companies, while also examining the moderating role of financial constraints and company size.Design/Methodology/Approach: In this study, panel data analysis was conducted on 75 non-financial companies listed on the Indonesia Stock Exchange that participated in the PROPER program from the Ministry of Environment and Forestry of the Republic of Indonesia from 2018 to 2022.Research findings: The research findings suggest that financial performance and gender diversity are predictors that have a significant impact on the corporate environmental performance variable. However, the study also revealed that company size does not have a moderation effect, except for the level of debt-to-capital ratio, which acts as a quasi-moderation.Theoretical contribution/ Originality: This study offers valuable new insights into the environmental performance of non-financial companies in Indonesia. It specifically assesses their participation in the PROPER program, run by the Ministry of Environment and Forestry. Prior research has not extensively investigated environmental performance within this context. Additionally, the study incorporates financial performance components such as debt-to-capital ratio and sales growth, serving as a proxy for financial performance, in addition to return on assets.Practitioner/Policy implication: This research can be useful for public companies listed on the Indonesia Stock Exchange and provide input to the government, as a reference to increase awareness and environmental management in public companies in Indonesia.Research limitation/Implication: This study gathered data from 2018 to 2022, a period marked by the significant global event, COVID-19 outbreak. Future research should explore how exceptional events, particularly the COVID-19 crisis, influence company performance from the early stages of the pandemic to the recovery period. Such an investigation would produce more accurate outcomes.
PENGARUH KARAKTERISTIK KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN : STUDI EMPIRIS PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Maizin Rachmadhani; Triyono Triyono
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.405

Abstract

This study aims to analyze and test whether there is an influence of financial characteristics and ownership structure on the company's financial performance. This research uses a quantitative approach as its method. The population in this study were property and real estate companies whose data were obtained from the IDX in 2020-2022. In collecting samples, this study uses criteria in determining the sample so that 41 samples are obtained based on the specified criteria. The results prove that liquidity has no effect on the company's financial performance, solvency affects the company's financial performance, activity affects the company's financial performance, institutional share ownership has no effect on the company's financial performance, and managerial share ownership affects the company's financial performance
PENGARUH KARAKTERISTIK KEUANGAN PERUSAHAAN, STRUKTURAL KEPEMILIKAN, DAN DAMPAK COVID-19 TERHADAP KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN Amaria Febriyanti; Triyono Triyono
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.412

Abstract

This study aims to analyze the influence, financial characteristics, structural ownership and covid-19 on company value with company performance as an intervening variable in food and baverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study is manufacturing companies engaged in the food and beverage sector. Sampling is done using purposive sampling. This research method uses multiple linear regression. Sobel test in this study was used to analyze indirect influence on work performance as an intervening variable. The results of the study concluded that liquidity, solvency, capital expenditure, and managerial ownership affect company performance, while Covid-19 and institutional ownership do not affect company performance. Company performance affects company value, while Covid-19, liquidity, solvency, capital expenditure, managerial ownership and institutional ownership have no effect on company value. The company's performance cannot mediate covid-19, liquidity, solvency, capital expenditure, managerial ownership and institutional ownership of the company's value in the food and baverage sub-sector companies
Co-Authors Agung Manfa Agung Riyardi Agus Dwianto Amaria Febriyanti Andy Bawono Anita Puspitasari Ardella Wahyu Luthvia Bambang Setiaji Banu Witono Chuzaimah Chuzaimah Dian Praharaningtyas Didit Purnomo Fatchan Achyani Inka Ayu Nurhana Maizin Rachmadhani Muhammad Shodiq Nugroho Naufal Fata Arkan Noer Sasongko Triyono Triyono