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All Journal Jurnal STIE Semarang (Edisi Elektronik) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Riset Akuntansi dan Bisnis Indonesia JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Manajemen Akuntansi Indonesia Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha JCSE: Journal of Community Service and Empowerment Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat Widya Wiwaha

Tjahjono, Achmad

STIE Widya Wiwaha

Author-ID : 1043337

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EVALUASI PELAKSANAAN PENDIDIKAN DAN PELATIHAN (DIKLAT) AGRIBISNIS BAWANG MERAH Ismantarti, Rahayu; Widiastuti, Nur; Tjahjono, Achmad
JURNAL STIE SEMARANG Vol 14 No 1 (2022): VOLUME 14 NOMOR 1 EDISI FEBRUARI 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract. This study aims to evaluate the implementation of Education and Training to identify obstacles and challenges faced. This study also seeks to improve the performance of shallot agribusiness education and training for employees at UPTD BPSDMP DIY. This research is qualitative, data obtained by observation, interviews, and documentation. Test the validity of the data using the source triangulation model and interactive analysis. The study results show that the implementation of education and training has been going well, but some indicators are not by the training guidelines. The obstacles faced are a) limited personnel do not understand their duties and do not match their qualifications, b) trainers have not mastered the training method. c) Participants are heterogeneous d) practice land and processing laboratory space are located separately, and e) Equipment is not adequate, both in number and type. Improvement efforts are: a) Increasing the quality and quantity of human resources b) Optimizing the available resources, c) utilizing learning locations that are located on usable land and processing laboratory space as a place to improve the quality of learning, and d) Fostering coordination and cooperation with related agencies, Colleges and Practitioners. Abstrak. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan Diklat untuk mengidentifikasi kendala dan tantangan yang dihadapi. Penelitian ini juga berupaya meningkatkan kinerja pendidikan dan pelatihan agribisnis bawang merah bagi pegawai di UPTD BPSDMP DIY. Penelitian ini bersifat kualitatif, data diperoleh dengan observasi, wawancara, dan dokumentasi. Uji validitas data menggunakan model triangulasi sumber dan analisis interaktif. Hasil penelitian menunjukkan bahwa pelaksanaan diklat sudah berjalan dengan baik, namun beberapa indikator belum sesuai dengan pedoman diklat. Kendala yang dihadapi adalah a) keterbatasan personel yang tidak memahami tugasnya dan tidak sesuai dengan kualifikasinya, b) pelatih belum menguasai metode pelatihan. c) Peserta bersifat heterogen d) lahan praktik dan ruang laboratorium pengolahan terletak terpisah, dan e) Peralatan tidak memadai, baik jumlah maupun jenisnya. Upaya peningkatannya adalah: a) Meningkatkan kualitas dan kuantitas sumber daya manusia b) Mengoptimalkan sumber daya yang tersedia, c) memanfaatkan lokasi pembelajaran yang berada pada lahan yang dapat dimanfaatkan dan ruang laboratorium pengolahan sebagai tempat peningkatan kualitas pembelajaran, dan d) Pembinaan koordinasi dan kerjasama dengan instansi terkait, Perguruan Tinggi dan Praktisi.

ANALISIS GENDER TERHADAP PERSONAL COMPUTER: SURVEY PADA DOSEN AKUNTANSI DI DAERAH ISTIMEWA YOGYAKARTA Achmad Tjahjono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Tujuan dari penelitian ini adalah untuk menguji apakah ada perbedaan dalam penggunaan komputer pada dosen akuntansi pria dan wanita. Sampel penelitian adalah dosen akuntansi Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta. Kuesioner yang dikirim kepada responden sebanyak 200 lembar, dimana jumlah kuesioner yang kembali sebanyak 122 lembar. Dari jumlah kuesioner yang kembali terdapat 2 lembar kuesioner yang yang tidak dapat dioleh, sehingga yang dapat diolah lebih lanjut adalah 120 lembar atau tingkat kembaliannya sebesar 61 persen. Hasil penelitian menunjukkan bahwa keenam hipotesis yang diajukan semuanya diterima. Ini terjadi karena hasil uji Independent Sample T-Testnya menunjukkan bahwa sig (2tailed) dari setiap variabel > 0,05. Hal ini berarti tidak ada perbedaan penggunaan PC antara dosen akuntansi pria dan wanita apabila dilihat dari faktor pengaruh komputer, kerumitan/ kompleksitas, kecocokan pekerjaan, konsekuensi jangka panjang, kondisi yang memudahkan dan faktor utilization. Hasil penelitian diharapkan dapat dijadikan masukan untuk continuous improvment bagi pengelola Perguruan Tinggi Ekonomi untuk mengembangkan proses belajar mengajar berbasis teknologi informasi.Keywords: Gender, personal computer, kerumitan/kompleksitas, faktor pengaruh komputer, kecocokan pekerjaan, penggunaan komputer.

“PHYLOSOPHY DEMING” BENARKAH MERUPAKAN PARADIGMA BARU DALAM SISTEM AKUNTANSI MANAJEMEN ? Achmad Tjahjono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Akuntansi manajeman telah mengalami revolusi pertumbuhan dan perkembangan yang pesat. Beberapa temuan dan penyelidikan tentang model-model akuntansi manajemen yang baru terus berlanjut. Semua ini tidak bisa terlepas dari kemajuan dunia teknologi dan informasi yang makin mengglobal. Setiap perkembangan berpacu dengan waktu dan saling mengklaim bahwa modelnya lah yang terbaik. Akselerasi antara pemahaman dan penerapan sering tidak beriring. Suatu paradigma terbaru ditemukan oleh W. Edward Deming yang dikenal dengan The Deming Philosophy. Apakah ada konsep baru dalam philosophy ini? Artikel ini ditujukan untuk menjelaskan paradigma yang dikemukan oleh Deming ini.Keywords: akuntansi manajemen, revolusi pertumbuhan dan perkembangan, model-model akuntansi manajemen

ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, PELAYANAN, SANKSI PERPAJAKAN, DAN TINGKAT PENDIDIKAN WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PBB P2 Yunita Isna Ratri; Achmad Tjahjono
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 6 No 1 (2019): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v6i1.33

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. SkripsiStarta One (S1) Accounting Departement STIE Widya Wiwaha Yogyakarta 2018. The purpose of this research is to know influence of Knowledge Taxation,Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2 with using multiple linear regression and dummy’s variable. The sample in this research includes 120 respondences who are in the District of Prambanan, village Bokoharjo, Madurejo, Sambirejo, Sumberharjo, Wukirharjo, Gayamharjo. The sampling method is convenience sampling. The collected of data to use primary data with questionnaire technique and secondary data that is data taken from DPPKAD (Dinas Pendapatan Pengelolaan Keuangan Aset Daerah). The results of the research to drawn that the partial, knowledge taxation has a positive relationship and significantly influence the awareness of paying taxpayers PBB P2, and Services have a positive relationship and significant effect on the awareness of paying taxpayers PBB P2. By mutual independentvariables affect the awareness of paying taxpayers PBB P2 as a dependent variable.

PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Deni Wijanarko; Achmad Tjahjono
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 3 No 2 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to determine the effect of the adoption of IFRS on earnings management is measured by three proxy smothing income, differentials change in net income (ΔNI), ratio of the middle of the difference changes the net income in the difference in the change in operating cash flow (ΔCF) and the correlation between the accrual and cash flow. In this study also uses control variables to capture whether there are other influences that different areas: size, leverage, growth and ROE. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange 2010-2014. Sampling technique in this research is purposive sampling. Samples are 36 companies with a total of as many as 180. The sample observation method of data analysis used is multiple regression analysis. The results showed that there are significant adoption of IFRS on earnings management with significant value 0.023 <0.05. Variable control of size, leverage and ROE affect the behavior of managers in performing earnings management practices with significant value size = 0,030, leverage = 0.000 ROE = 0.014 (<0.05). While the growth control variables do not affect managers in earnings management practices.

ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP Achmad Tjahjono; Ratna Haninditya Sari
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 8 No 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v8i2.285

Fixed asset recognition is one of the main problems in fixed asset accounting. The use of cost does not reflect the true value of the asset so that the asset value is irrelevant. The IFRS convergence PSAK allows the use of the fair value (revaluation method) of fixed assets to reflect the current price so that the asset value becomes higher. Thus financial reports will provide more relevant information to users of financial statements to be used as a basis for decision making. This study aims to determine the effect of leverage, liquidity, company size, decrease in operating cash flow, fixed asset intensity, company growth on company policies to revaluate fixed assets in banking companies listed on the Indonesia Stock Exchange in 2015-2019. The populations of this study was taken using purposive sampling method with a total of 42 companies. The data used are secondary data in the form of annual financial reports and analyzed using logistic regression analysis techniques with a significance level of 5%. The results of this study are leverage, liquidity, and a partial decrease in operating cash flow have a positive and insignificant effect on fixed asset revaluation. Company size, fixed asset intensity, and company growth partially have a positive and significant effect on fixed asset revaluation. Taken together, the variables have a significant effect and are able to explain the variability to the dependent variable by 33,4%.

ANALISIS KOMPARASI KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DENGAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARI’AH DI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2013-2017 Suhartono Suhartono; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 2 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The purpose of this study is: to test whether there are differences in financial performance between Savings and Loans Cooperatives and Sharia Financing(KSPPS) and Conventional Savings and Loans Cooperatives (KSP) by comparing 5 (five) variables, namely: Liquidity, Solvency, Economic Rentability,Asset Growth , and Member Growth. This study uses secondary data with a total of 10 (ten) Cooperatives with details of 5 (five) Savings and Loan Cooperatives and Shari’ah Financing (KSPPS) and Conventional Savings and Loans Cooperatives (KSP) of 5 (five) with observation periods between 2013 - 2017. The statistical analysis method used is the two average differences used to test the difference in performance of the two data groups with 5 (variables) measured. The results showed that the variable Liquidity, Solvabolity, Asset Growth, and Member Growth there was no difference in performance between Savings and Loans Cooperatives and Sharia Financing (KSPPS) with Conventional Savings and Loans Cooperatives (KSP). While the Economic Rentability variable shows a difference, namely KSPSS has better performance than KSP. The limitations of this study are the shorter observation time and the small number of samples. While suggestions can be given for future research is that more research samples can be added, research variables can also be added and the research area can be expanded.

PENGARUH INFORMASI FUNDAMENTAL PADA NILAI INTRINSIK SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO DI BURSA EFEK INDONESIA TAHUN 2011-2015 Shinta Anggraini; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Stocks are an interesting instrumen for investor to invesment. By making a purchase of stock, investor expect to get provit form capital gain and dividenalthough must get risk.In the stock investment process, investors do an evaluation and analysis of factors that can affect the intrinsic value of the company’s stockprice using one of the fundamental analysis method with Price Earning Ratio (PER) approach. The purpose of this study is to obtain empirical evidence of the influence of firm size, sales growth, dividen police and value of the rupiah exchange rate on intrinsic value of stock. The populationof this study banking companies listed on the Indonesian Stock Exchange period 2011-2015. This study uses secondary data taken from the annual report of banking companies during the year 2011-2015 listed on the Indonesia Stock Exchange. The number of samples of this study as many 7 banking companies with total of 35 data. This research method is quantitative research. The results of this study indicate that firm size variables have a significant positive effect on intrinsic value of stock, while sales growth, dividend policy and rupiah exchange rate do not influence intrinsic value of stock with price earning ratio approach.

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL di D.I YOGYAKARTA TAHUN 2012-2016 Riska Rahmawati; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN SEBAGAI PERTANGGUNGJAWABAN SOSIAL DI RSI HIDAYATULLAH YOGYAKARTA Risa Nurwulan Sari; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL.

Co-Authors Adi Suryo Laras Ambarwati, Lilik Assery, Syeh Asvin, Ismi Budiyati, Kuntari Chaeriyah, Siti Deni Wijanarko Dila Damayanti Elvia Romyati Fajar, Rizki Nur Hafidzah, Nayanggita Haris , Abdul Husadari, Daning Imam Rudianto Inaniatita, Erlisa Intan Novitasari Ismantarti, Rahayu Junaidi.S , Agus Khanifudin, Muhammad Khasanah, Vika Fatkhiatul Khoirunnisa Cahya Firdarini Lisa Amin Nur Mayang Puspita Zahra Meidi Syaflan, Meidi Meo, Yohanes Lou Mohammad Awal Satrio Nugroho Muhammad Choirul Umam Norma Norahayu Kuasa Novitasari, Intan Nugroho, Muhamad Awal Satrio Nur Widiastuti Oktavianti, Rika Orriyana Agusti Priyastiwi, Priyastiwi Putra, Muhammad Indra Dewanto Rachmawati Ayu Afifa Rahayu Ismantarti Ratna Haninditya Sari Rika Oktavianti Risa Nurwulan Sari Riska Rahmawati Riska Rahmawati Rizal Rahmat Cahyadi Rohmawati, Anisa Dwi Saputri, Raden Roro Brian Geta Hari Sari, Elina Kartika Sela Melania Shinta Anggraini Shinta Anggraini, Shinta Siti Chaeriyah Siti Endarwati Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Uswatun Chasanah Vica Novica Chaerulisa Wahyu Purwanto Yunita Fitri Wahyuningtyas Yunita Isna Ratri Zulkifli

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