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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 Ilmiah Akuntansi Kesatuan 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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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL INTERVENING PROFITABILITAS Achmad Tjahjono; Siti Chaeriyah
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Achmad Tjahjono; Intan Novitasari
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study to examine the effect of liquidity to financial distress manufacturing company as measured by current assets, effect of profitability to financial distress manufacturing company as measured by return on assets, the effect of leverage to financial distress manufacturing company as measured by debt ratio, the effect of operating cash flow to financial distress manufacturing company as measured by the operating cash flow divided with current liability. Research population are all manufacturing company that listed in the Indonesia Stock Exchange in 2010-2014. The sampling method in this research is purposive sampling. Samples are 47 companies with as many as 235. The number of observation data analysis method used is logistic regression. The results showed that no effect on the liquidity of financial distress with significant 0.111>0.05. Effect on the profitability of financial distress with significant 0.000<0.05. Leverage does not affect the financial distress with significant 0.167>0.05. Operating cash flow does not affect the financial distress with significant 0.875>0.05. aximum likelihood on effect simultaneous between liquidity, profitability, leverage and operating cashflow to financial distress with significant 0.000<0.05. Koefisient determinasi examination shows value 0.542 that mean 54.2% dependent variable can be explained from independent variable and 45.8% influenced by other variable outside the model.

PENGARUH RASIO EFEKTIVITAS PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI PROVINSI DIY Achmad Tjahjono; Rika Oktavianti
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aim to reveal the influence of local own revenue effectivity ratio, general allocation fund, and special allocation fund to the local financial independence level on districts and city in Daerah Istimewa Yogyakarta. The method of this research is cauvative research design. Budget realization report from each districs and city in Daerah Istimewa Yogyakarta as population from the year 2010 to 2014. Techniques of data analysis using multiple linear regression. The Partial result show that local own revenue effectivity ratio did not significantly effect on the local financial independence level. While, general allocation fund, and special allocation fund impact negative significantly effect on the local financial independence level. The Simultaneously result show that local own revenue effectivity ratio, general allocation fund, and special allocation fund impact positive significantly to the local financial independence level.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR BARANG PRODUKSI DAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Achmad Tjahjono; Vica Novica Chaerulisa
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 23 No 2 (2015): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to determine differences in companies that implement the FIFO inventory accounting methods and average taking into account the size of the company, inventory intensity and variability of cost of goods sold as the independent variable. The data used were obtained from the company's financial statements trade sub-sector of the goods production and retail trade sub-sectors listed on the Stock Exchange. The data used for this study is the application of the accounting methods of data measured using dummy variables, namely by giving the average value of 0 to a method and a value of 1 to the FIFO method. Other data used is the size of the company, inventory intensity, variability of cost of goods sold. The method used in this research is descriptive method. These samples included 22 companies sub-sector of the trade of the goods production and retail trade subsectors listed on the Stock Exchange during the period 2010-2013. Tests used descriptive statistics, hypothesis testing, Test F and Test Coefficient of Determination with ? = 0.05. The process of statistical analysis using SPSS statistical application program 20. Based on the research that the selection method of inventory accounting effect on the size of the company, but has no effect on the intensity and variability of inventory cost of goods sold.

ANALISIS FAKTOR YANG MEMPENGARUHI PERUSAHAAN MENGAMBIL KEPUTUSAN LINDUNG NILAI (HEDGING) DENGAN INSTRUMEN DERIVATIF Mayang Puspita Zahra; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to analyze the factors that influence the decision making ofhedging with derivative instruments in manufacturing companies withMiscellaneous Industry sectors on the Indonesia Stock Exchange 2015-2018.The factors include: Leverage, Liquidity, Growth Opportunities, ManagerialOwnership, Dividend Policy The analytical method used in this study is the logisticregression method. The population of this research is the Miscellaneous IndustrySector Company. By using purposive sampling technique, there are 22 companieswith 4 years of observation from 2015-2018, obtained 88 research samples.Basedon the results of the study of the five independent variables on the dependentvariable, the variable liquidity, growth opportunity, managerial ownership showedthe results had a significant effect on hedging decisions with derivativeinstruments. Other variables such as leverage and dividend policy have nosignificant effect on hedging decisions with derivative instruments.

STUDI STRATEGI PENANGANAN PINJAMAN/PEMBIAYAAN KSP/KSPPS DI ERA PANDEMI COVID-19 DI DAERAH ISTIMEWA YOGYAKARTA Suhartono Suhartono; Achmad Tjahjono
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 2 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

The objectives of this study are: Mapping short-term and long-term strategies for Koperasi Simpan Pinjam (KSP) and or Koperasi Simpan Pinjam Syariâ€™ah (KSPPS) in handling loans in the Covid-19 pandemic era and mapping KSP/KSPPS strategies in handling non-performing loans. in the era of the covid-19 pandemic. This research is a qualitative descriptive study. The data collected is in the form of data on the handling of loans/financing carried out by KSP and KSPPS. Data collection methods used are documentation, questionnaires and interviews. Documents in the form of RAT reports for 2020 and 2021, questionnaires and interviews were conducted online using google forms and chat, with the research subjects being KSP and KSPPS managers throughout DIY. The results of the study indicate that there are 5 (five) short-term strategies and 4 (four) long-term strategies that need to be implemented, while there are 3 (three) strategies that need to be implemented in handling non-performing loans. The limitation of this study is that in digging up data, it only uses Google Forms which are distributed to several social media groups as well as individual KSP/KSPPS managers and also interviews with online systems so that the sample cannot be large. Meanwhile, recommendations that can be given for future research are that more research samples can be added, and the research area can be expanded.

PEMANFAATAN BUKU TEKS DALAM MENUNJANG PEMBELAJARAN MATEMATIKA DI SEKOLAH MENENGAH KEJURUAN NEGERI I KEBUMEN TAHUN 2019 Elvia Romyati; Achmad Tjahjono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Abstrak The research was conducted with the aim to obtain the information about: (1) the meaning of a text book for the teachers in mathematics learning at SMK Negeri 1 Kebumen; (2) The criteria of selecting a text book for the teachers in mathematics learning at SMK Negeri 1 Kebumen; (3) The use of a text book for the teachers in mathematics learning process at SMK Negeri 1 Kebumen; and (4) the obstacles which are faced by the teachers in using a text book in mathematics learning. This research is descriptive qualitative research. The research was done at SMK Negeri 1 Kebumen. The data collection used in this research are observation, interview, and documentation. The data sources of the research are informants (mathematics teachers), documents (text book), the setting and the event (class and learning process). The data analysis used is interactive analysis which consists of three phases: data reduction, data performance, and giving conclusion. The research shows that the text book has essential meaning for the teachers. (1) The text book can be functioned as the learning source and learning media of mathematics. The text book contents of materials, illustrations, and kinds of evaluation, therefore, the goal of mathematics learning can be achieved optimally. (2) The first criteria of selecting text bookis based on the relevancy of the material included and the curriculum standard. The further criteria can be seen from the completeness of the material, the number of illustrations, and kinds of exercises and evaluation. (3) In mathematics learning, there are two utilizations of text book: the use of text book for the students who have owned the book and the use of text book for the students who have not owned the book. If the students do not have the book, the students can borrow the book from the library. (4) The obstacles in using the text book are the price which is relatively expensive, the limitation of the text book, the role of library has not been optimum, and the limitation of the use of information technology from the internet. Those obstacles can be barrier factors in utilizing the text book maximally.

ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG BERPENGARUH TERHADAP LIKUIDITAS SAHAM PADA PERUSAHAAN PERBANKAN YANG BERADA PADA INDEKS INFOBANK 15 DI BURSA EFEK INDONESIA PERIODE 2015-2018 Adi Suryo Laras; Achmad Tjahjono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Tujuan penelitian ini adalah untuk menganalisis Faktor-Faktor Fundamental Yang mempengaruhi Likuiditas Saham Pada Perusahaan Perbankan Yang Berada Pada Indeks Infobank15 di Bursa Efek Indonesia Periode 2015-2018. Jumlah sampel yang dalam penelitian ini sebanyak 65. Teknik dokumentasi digunakan untuk mengumpulkan data. Sedangkan analisis data dilakukan dengan menggunakan metode regresi berganda. Hasil analisis menunjukkan secara parsial variabel earning per share, price earning ratio dan debt to equity ratio berpengaruh signifikan terhadap likuiditas saham dengan nilai signifikansi < 0,05. Sedangkan variabel return on asset tidak berpengaruh terhadap likuiditas saham (nilai signifikansi > 0,05). Secara simultan earning per share, price earning ratio, return on asset dan debt to equity ratio berpengaruh terhadap likuiditas saham (nilai signifikansi 0,194 > 0,05). Koefisien determinasi yang dihasilkan adalah sebesar 0,614 yang berarti 61,4 persen perubahan variabel likuiditas saham dijelaskan oleh perubahan earning per share, price earning ratio, return on asset dan debt to equity ratio secara bersama-sama, sedangkan sisanya sebesar 38,6 persen dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN BOARD SIZE TERHADAP KINERJA KEUANGAN Sela Melania; Achmad Tjahjono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, ukuran perusahaan, umur perusahaan dan board size terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metode penelitian ini menggunakan metode kuantitatif dengan melakukan regresi linear berganda antara variabel corporate social responsibility, ukuran perusahaan, umur perusahaan dan board size terhadap kinerja keuangan. Metode untuk pengambilan sampel menggunakan purposive sampling berdasarkan kriteria yang telah ditentukan. Hasil penelitian ini menunjukkan bahwa variabel corporate social responsibility dan board size berpengaruh signifikan terhadap kinerja keuangan, variabel ukuran perusahaan dan umur perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Sedangkan variabel corporate social responsibility, ukuran perusahaan, umur perusahaan dan board size secara simultan berpengaruh signifikan terhadap kinerja keuangan.

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

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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.

Co-Authors Adi Suryo Laras Agusti, Orriyana 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 Kuasa, Norma Norahayu Mayang Puspita Zahra Meidi Syaflan, Meidi Meo, Yohanes Lou Mohammad Awal Satrio Nugroho Muhammad Choirul Umam Novitasari, Intan Nugroho, Muhamad Awal Satrio Nur Widiastuti Nur, Lisa Amin Oktavianti, Rika 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 Sari, Ratna Haninditya Sela Melania Shinta Anggraini Shinta Anggraini, Shinta Siti Chaeriyah Siti Endarwati Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Uswatun Chasanah Viandika, Adhimsyah Huda Vica Novica Chaerulisa Wahyu Purwanto Yunita Fitri Wahyuningtyas Yunita Isna Ratri Zulkifli

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