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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan E-Jurnal Akuntansi Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Semantik Kinerja Ekuitas: Jurnal Pendidikan Ekonomi Among Makarti Jurnal Manajemen dan Keuangan Jurnal Manajemen dan Bisnis Indonesia Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Social Science and Business Jurnal Akuntansi Jurnal Manajemen Maranatha The Indonesian Journal of Accounting Research Jurnal Ekonomi dan Bisnis Kontemporer Perspektif Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Kupna Akuntansi: Kumpulan Artikel Akuntansi
Paskah Ika Nugroho
Universitas Kristen Satya Wacana
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP PROFITABILITAS dan NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) Lestari, Fanny; Nugroho, Paskah Ika
Jurnal Manajemen dan Keuangan Vol 8, No 1 (2010): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Corporate Social Responsibility (CSR) is a concept which the organization, especially the corporation, considers public business with responsible of the influence of their activity towards customers, suppliers, employees, shareholders, publics, and the others stakeholders in the scope of corporation operational aspects. The positive image, which formed as the effect of the implementation of CSR program by a company, brings a good effect towards the success of business activity and company marketing. In a long term, the image will bring a lot of benefits for the company, especially to be a shield in a crisis situation, increase the competitive ability in a middle term and long term, economize the operational cost, and increase the marketing strategy. This research intends to analyze the influence of social responsibility revelation towards the profitability and company value.The data were obtained from 68 anually reports of companies which are listed in ICMD (Indonesia Capital Market Directory) by using purposive sampling method. The analysis technique of this research used simple regression. The data was analyzed by using statistic descriptive analysis, assumption classic test which consisted of normality test and continued with hypothesis test.Statistically, this research shows that the level of the revelation of companies’ social responsibility, which listed in BEI, are on the average position. It means that some of those companies get a standard score or enough to reveal CSR. The result of this research shows different results for the profitability. The revelation of CSR 07 influences positively towards ROA 07 and 08, while for ratio NPM, both of them are not influenced with the level of the CSR revelation of that company. In addition, the revelation of CSR towards the company value, which measured by using PER ratio, does not have any influences towards PER ratio in the year when CSR was revealed as well as in the following year.Keyword : Corporate Social Responsibility disclosure, ROA, NPM, PER.
PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Kurniawati, Elisabeth Penti; Nugroho, Paskah Ika; Arifin, Chandra
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nations economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven’t need with accounting application.Keywords: Accounting, Micro, Small and Medium Enterprises (MSMEs)
Driving and Inhibiting Factors of Branchless Banking Technology Adoption in Rural Community Franksiska, Rosaly; Purwati, Yenny; Nugroho, Paskah Ika; Widodo, Arief
KINERJA Vol 21, No 1 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i1.1033

Abstract

This research is aimed to understand the perception of rural people toward Branchless Banking and to explore the factors that encourage them to adopt Branchless Banking technology in Indonesian context. Innovation diffusion theory was used in this research. Variables consisted of relative advantage, compatibility, complexity, trialability, and observability used to explore the perception of rural people toward Branchless Banking. Questionnaires were distributed to people in Kuncen village, Salatiga Indonesia. We found that relative advantage and complexity are factors that drive Kuncen village people to adopt Branchless Banking. Thus, compatibility, trialability, and observability are the inhibitors for Branchless Banking adoption.Keywords: Branchless Banking, mobile payment systems, technology adoption, financial inclusion
Efek Mediasi Corporate Social Responsibility terhadap Hubungan Corporate Governance dan Perceived Market Performance Sutedjo, Neva Permatasari; Nugroho, Paskah Ika
Jurnal Manajemen dan Bisnis Indonesia Vol 6 No 1 (2018): Jurnal Manajemen Bisnis Indonesia - Edisi Oktober 2018
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.398 KB) | DOI: 10.31843/jmbi.v6i1.180

Abstract

This research aims to analyze the organizational performance from customer perspective. On the other hand, the mediation effect of corporate social responsibility toward corporate governance and perceived market performance were also identified. Data were taken from 130 respondents using judgmental sampling. Data were analyzed using SEM with software LISREL 8.8. Results show that corporate governance positively influences corporate social responsibility whereas corporate social responsibility positively influences perceived market performance. It is also found that the mediation effect of corporate social responsibility toward the relationship of corporate governance and perceived market performance is positively confirmed.   Keywords : corporate social responsibility, corporate governance, perceived market performance, mediation effect
KEPEDULIAN DAN PENGETAHUAN PELAKU BISNIS MENGENAI GREEN ACCOUNTING Astuti, Arisma Dwi; Nugroho, Paskah Ika
Jurnal Analisis Bisnis Ekonomi Vol 14 No 1 (2016): Volume 14, Nomor 1, April 2016
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Sebuah konsep baru tentang green accounting yang di berbagai negara, mulai diterapkan di Indonesia untuk berbagai jenis industri. Terutama di perhotelan, sektor industri jasa melalui penelitian PROPER 2012 bisnis sektor yang berada di posisi hitam adalah perhotelan. Karena ketidaktaatan terhadap b3 tentang pengelolaan limbah. Tanggung jawab pelaku bisnis di sekitar lingkungan bisnis merupakan salah satu hal penting dalam menjalankan kegiatan usahanya menghasilkan limbah, yang akan berpengaruh besar dalam proporsi sekitarnya. Hasil sektor jasa perhotelan adalah limbah atau wastes. Limbah berasal dari bahan basah, makanan olahan dan air, air cucian. Jika tidak ditangani dengan baik akan berdampak buruk bagi lingkungan bisnis di sekitar. Penelitian ini mengambil sampel penginapan-penginapan di kota Salatiga tentang kepedulian dan kesadaran untuk keramahan terhadap lingkungan. Namun pada kenyataannya masih banyak perhotelan non-bintang tidak mengetahui green accounting. Pengetahuan akan biaya lingkungan adalah salah satu tanggung jawab kegiatan usaha. Jadi diperlukan sosialisasi di semua perhotelan di Salatiga, baik hotel bintangl dan hotel non bintang. Dengan demikian green accounting dapat diterapkan di sektor perhotelan, baik hotel ber bintang maupun non bintang.
PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN Puspita, Helen; Nugroho, Paskah Ika
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013): Volume 11, Nomor 2, Oktober 2013
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Pro? tabilitas, Pertumbuhan Perusahaan dan Good Corporate Governance (GCG) terhadap Kebijakan Dividen. Dan kemudian, untuk membuktikan teori baik hasil atau teori substitusi diterapkan di Indonesia dalam hubungan antara tata kelola perusahaan terhadap Dividen Payout Ratio (DPR). Populasi penelitian ini adalah perusahaan-perusahaan yang mengikuti survei dari The Indonesian Institute for Corporate Governance (IICG) dan tercatat di BEI. Metodologi penelitian yang digunakan di sini adalah purposive sampling dengan kriteria adalah: (1) Perusahaan diterbitkan diaudit laporan keuangan selama periode 20092011, (2) Perusahaan bersama dividen selama periode 2009 hingga 2011. Sampel diperoleh sebanyak 51 perusahaan. Teknik analisis adalah regresi berganda. Hasilnya menunjukkan bahwa ROE memiliki pengaruh positif dan signi? kan terhadap DPR. Pertumbuhan dan GCG tidak berpengaruh terhadap DPR.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA RM. INO Sallao, Richardy Oktovian; Nugroho, Paskah Ika
Jurnal Ilmiah Akuntansi dan Humanika Vol 9, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i2.20571

Abstract

Perkembangan ilmu pengetahuan dan teknologi berdampak pada persaingan dunia usaha yang semakin ketat, baik perusahaan yang bergerak di bidang industri, perdagangan maupun jasa. Berhasil tidaknya perusahaan dalam mencapai tujuannya tergantung pada manajemen perusahaan tersebut, apakah manajemen suatu perusahaan sudah mampu mencapai tujuan perusahaan sebenarnya, baik itu jangka pendek maupun jangka panjang. Sehingga dalam menjalankan kegiatan suatu perusahaan, maka seringkali manajemen dihadapkan pada beberapa pilihan atau alternatif dari aktivitas yang dilakukan. Analisis biaya diferensial sangat diperlukan sesuai dengan masalah yang dihadapi oleh perusahaan dalam usaha meningkatkan laba dan mengurangi kerugian. Biaya diferensial didefinisikan sebagai perbedaan biaya yang timbul akibat adanya keputusan tertentu. Tujuan penelitian ini untuk menganalisis biaya diferensial dalam pengambilan keputusan memproduksi sendiri atau membeli bahan baku pada RM. INO. Metode analisis yang digunakan adalah metode deskriptif kuantitatif. Hasil penelitian dilihat dari biaya diferensial menunjukan biaya yang akan dikeluarkan lebih kecil apabila pihak manajemen memproduksi sendiri dari pada membeli dari pemasok, dan mendapatkan laba diferensial lebih tinggi dari pada membeli dari pemasok. Sebaiknya pimpinan RM. INO, memproduksi bahan baku daging babi sendiri karena lebih menguntungkan dan juga dapat menghemat biaya.
FACTORS INFLUENCING ENVIRONMENTAL DISCLOSURE IN CONSUMER GOODS INDUSTRY AND MINING COMPANIES Purwanto, Adelia Puspita; Nugroho, Paskah Ika
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24097

Abstract

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa?s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.
Love of Money, Machiavellian dan Persepsi Etis : Analisis Berdasarkan Perspektif Gender Friscilla, Yenly; Ika Nugroho, Paskah
Jurnal Akuntansi Profesi Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i2.29928

Abstract

Penelitian ini bertujuan untuk menganalisis Love of Money, Machiavellian dan persepsi etis : analisis berdasarkan perspektif gender. Penelitian ini menggunakan stratified random sampling yang memperoleh 80 sampel mahasiswa jurusan akuntansi UKSW yang terbagi  menjadi 40 sampel untuk perempuan dan 40 sampel untuk laki-laki. Hasil penelitian membuktikan bahwa terdapat perbedaan yang signifikan antara perempuan dan laki-laki dalam perilaku etis. Selain itu hasil penelitian membuktikan bahwa Machiavellian sangat berpengaruh secara signifikan terhadap perilaku etis mahasiswa.
Analisis Pendapatan Pengemudi Ojek Online Pada Masa Pandemi Covid-19 di Kota Salatiga Mallo, Heber Andrew Riyan; Nugroho, Paskah Ika
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.33382

Abstract

Go-Jek is an online-based transportation service provider that uses an accounting information system. Physical distancing is applied to reduce the spread of the coronavirus by the government which has an impact on the transportation sector. The purpose of this study was to analyze the income of Go-Jek company online drivers in the city of Salatiga during the COVID-19 pandemic with two main services during the pandemic, GoRide and GoFood. This study involved 20 Go-Jek drivers who were interviewed, 10 drivers for GoRide services and 10 drivers for GoFood services. The results showed that even though the COVID-19 pandemic caused a decrease in income for drivers, GoRide service drivers did not experience a significant decrease compared to GoFood service drivers.
Co-Authors Agung Lestari Albert Ardeni Ari Budi Kristanto Astuti, Arisma Dwi Benaria Sonata Bramasta Noviantoro Chandra Arifin Devina Rizchy Sari Dianita Ayu Restiningtyas Dwi Arif Kurniawan Elisabeth Penti Kurniawati Fanny Lestari Feisy Christina Puteri Felecia Novita Iriyanto Feronica Mayasari Friscilla, Yenly Godeliva Poluan Hans Hananto Andreas Henni Beatrix Modouw Joshelynar Gwyneth Takaliwuhang Karmila Selviana Rumbino Katharina Ardian Wolo Kurniawan, Dwi Arif Leonita Priskila Lila Sapta Adi Kusuma Mallo, Heber Andrew Riyan Mariani Katjie Lenanti Bailaen Monica Cahyaningtyas Natalia Marsellina Matapere Nur Asia Usman Betan Oni Novilia Pang michael dandy pratama Setiawan Purwanto, Adelia Puspita Puspita, Helen Raras Mahiswari Regina Aurellia Putri Rima Dewi Nawangsari Rosaly Franksiska Rosita Adi Kristanti Sallao, Richardy Oktovian Sutedjo, Neva Permatasari Tharisya Putri Islamita Theresia Inggriani H Timotius Agung Wahono Tri Indro Afianty Benu Widodo, Arief Wulan Endarti Yenny Purwati Yohanis Emass Cristofer