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All Journal DeReMa (Development Research of Management) Jurnal Manajemen Adi Widya : Jurnal Pengabdian Masyarakat Accounting Global Journal Journal of Business and Information System Jurnal Bisnis dan Kewirausahaan
Yunus Harjito Yunus Harjito
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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DETEKSI FINANCIAL DISTRESS PADA INDUSTRI PERTAMBANGAN DI ASIA TENGGARA [DETECTION OF FINANCIAL DISTRESS IN THE MINING INDUSTRY IN SOUTHEAST ASIA] Dinda Azzahra; Yunus Harjito; Agus Endrianto Suseno
DeReMa (Development Research of Management): Jurnal Manajemen Vol 16, No 1 (2021): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v16i1.3367

Abstract

This study aims to reveal and detect potential financial distress in the mining industry in Southeast Asia. Detection of potential financial distress is carried out on financial ratios, including profitability , liquidity , leverage and operating capacity. Financial distress proxied by using Altman Model Modification or popularly known as the Z-Score. The population in this study are mining companies listed on the Stock Exchange in Southeast Asia. Methods purposive sampling used to obtain the sample size of the population used and obtained as many as 140 samples were comprised of 84 companies over three years (2017-2019). Data Analysis used in this study is panel data regression analysis using software Eviews 9. The results showed that the profitability of a positive influence on financial distress and operating capacity negatively affect the potential financial distress . But two other variables namely liquidity and leverage that could be expected to affect the financial distress but not proven effect on the financial distress.Abstrak dalam Bahasa Indonesia Penelitian ini bertujuan untuk mengungkap dan mendeteksi terjadinya potensi financial distress pada industri pertambangan di Asia Tenggara. Deteksi potensi financial distress dilakukan terhadap rasio-rasio keuangan, diantaranya adalah profitabilitas, likuiditas, leverage, dan operating  capacity. Financial distress diproksikan dengan menggunakan Model Altman Modifikasi atau yang  populer dikenal dengan Z-Score. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek se Asia Tenggara. Metode purposive sampling digunakan untuk memperoleh ukuran sampel dari populasi yang digunakan dan diperoleh sebanyak 140 sampel yang terdiri dari 84 perusahaan selama 3 tahun (2017-2019). Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Software Eviews 9. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap financial distress dan operating capacity berpengaruh negatif terhadap potensi financial distress. Namun dua variabel lainnya yakni likuiditas dan leverage yang diduga dapat mempengaruhi financial distress akan tetapi tidak terbukti berpengaruh terhadap financial distress. 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DEWAN KOMISARIS, DAN LEVERAGE TERHADAP PENGUNGAKAPAN CSR (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Stefanie Rona Jayasari; Sugiarti -; Yunus Harjito
Jurnal Bisnis dan Kewirausahaan Vol 11 No 2 (2018): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.502 KB) | DOI: 10.31001/jbk.v11i2.1002

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, dewan komisaris, dan leverage terhadap CSR. Pengungkapan tanggung jawab sosial perusahaan merupakan variabel dependen dalam penelitian ini yang diukur dengan Key Success Factors for Social Performance yang berisi 78 indikator pengukuran corporate social responsibility. Variabel independen yang diteliti antara lain ukuran perusahaan, profitabilitas, dewan komisaris, dan leverage.
ALOKASI BELANJA MODAL KABUPATEN DAN KOTA DITINJAU DARI INDIKATOR KINERJA KEUANGAN DAERAH Yunus Harjito; Yunia Ike Lestari; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 13 No 2 (2020): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.114 KB) | DOI: 10.31001/jbk.v13i2.1123

Abstract

This study aims to analyze the capital expenditure allocation of district and municipal as seen from local financial performance indicators. The data in this study is secondary data obtained from regional financial reports that have been audited by BPK RI. The variables that are expected to influence the allocation of capital expenditure in this study are the Regional Financial Independence, locally-generated revenue Effectiveness, Financial Efficiency, Debt Service Coverage Ratio, and Harmony of Expenditure. The sample in this study using districts and cities in East Java Province and selected based on purposive sampling method with five years observation period and using data analysis method used is multiple linear regression. The results showed that there are three influential variables: Regional Financial Independence, Local Financial Efficiency, and Harmony of Expenditure, while the other two variables namely locally-generated revenue Effectiveness and Debt Service Coverage Ratio have no effect on capital expenditure allocation.
PENINGKATAN NILAI TAMBAH PRODUK BARU DAN BARANG BEKAS Ariefah Yulandari; Widi Hariyanti; Yunus Harjito
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 | DOI: 10.33061/awpm.v3i1.3191

Abstract

Meningkatkan suatu nilai jual memiliki proses yang panjang. Berbagai metodedapat digunakan. Pemilihan metode yang tepatlah yang dapat membuat sebuah produk barudan barang bekas menjadi lebih bernilai bahkan memiliki harga jual yang tinggi. Ini adalahproses yang dapat meningkatkan nilai kegiatan pelatihan kewirausahaan menuju ke tingkatperkembangan inovasi yang tinggi.Berdasarkan analisis situasi, permasalahan yang dihadapi mitra adalah keinginanyang kuat dari mitra dalam pelatihan untuk berwirausaha akan tetapi rendahnya dalampengetahuan untuk memberikan nilai tambah pada produk baru dan barang bekas rumahtangga yang dapat dijual dengan harga yang bersaing. Pengabdian masyarakat telahdilakukan dengan khalayak sasaran warga Gambirsari RW 03, Kelurahan Kadipiro,Kecamatan Banjarsari, Surakarta, dengan memberikan pengetahuan berupa pelatihandalam bentuk meningkatkan produk barang baru dan barang bekas agar memiliki nilai jualyang cukup tinggi dengan metode decoupage ini membuahkan hasil yang membuat mitraingin lebih mengembangkan pelatihan tersebut menjadi suatu usaha dalam menambahpendapatan keluarga dan menyelesaikan masalah sampah anorganik keluarga.Kata kunci : Nilai tambah, decoupage, kerajinan, kewirausahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN DI PEMERINTAH KABUPATEN KLATEN Della Oktavia; Titiek Puji Astuti; Yunus Harjito
Accounting Global Journal Vol 4, No 1 (2020): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v4i1.4592

Abstract

This Study aims to examine the effect of Distributive Justice, Procedural Justice, Internal Control, Regulatioin Enforcement, Organizational Commitment, and Organizational Culture on Fraud at Klaten Regency Government. Type of research in this study is quantitative research. The samples in this study using saturation sampling/census. The samples in this study were Structural Functionary which involved with managing regional budget of OAP (Organization of Area Peripheral) Klaten Regency of 16 office and 4 governing corporation at Klaten Regency Government. The analysis data of this research uses a multiple regression test to test hypothesis. The result of analysis data in this research shows that the Distributive Justice, Internal Control, Regulation Enforcement and Organizational Commitment have a negative effect on Fraud while the Procedural Justice and Organizational Culture does not effect on Fraud
Financial ratio and company size to mining company's CSR disclosure Sriyatun Sriyatun; Widi Hariyanti; Yunus Harjito
Journal of Business and Information System (e-ISSN: 2685-2543) Vol 5 No 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Abstract

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.
Pengaruh Penerapan Good Corporate Governance Dan Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan Di Organisasi Pemerintah Daerah Kabupaten Ende, Nusa Tenggara Timur Yunus Harjito; Oktaviani Theodora Gete; Sugiarti Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 15 No 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v15i1.1746

Abstract

The purpose of this study to determine the effect of the implementation of good corporate governance and internal audit effectiveness on the quality of financial reports in the regional government organization of Ende Regency, East Nusa Tenggara, either partially or simultaneously. The population in this research are all staff/employees who work in local government organizations, especially the finance department. There are 32 registered Regional Government Organizations (OPD). The sample obtained and used in the study was 75 respondents. The sample was selected using a sample selection technique, namely Purposive Sampling. The method used is Multiple Linear Regression The results of the study are: Good Corporate Governance has a significant positive effect on the Quality of Financial Statements, Internal audit has a positive effect on the Quality of Financial Reports
Co-Authors Agus Endrianto Suseno Ariefah Yulandari Della Oktavia Dinda Azzahra Faiz Rahman Siddiq Oktaviani Theodora Gete Sriyatun Sriyatun Stefanie Rona Jayasari Sugiarti - Sugiarti Sugiarti Titiek Puji Astuti Widi Hariyanti Yunia Ike Lestari