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

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.572 KB) | DOI: 10.32477/jkb.v23i2.166

Abstract

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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.803 KB) | DOI: 10.32477/jkb.v28i2.207

Abstract

This study aims to analyze the factors that influence the decision making of hedging with derivative instruments in manufacturing companies with Miscellaneous Industry sectors on the Indonesia Stock Exchange 2015-2018. The factors include: Leverage, Liquidity, Growth Opportunities, Managerial Ownership, Dividend Policy The analytical method used in this study is the logistic regression method. The population of this research is the Miscellaneous Industry Sector Company. By using purposive sampling technique, there are 22 companies with 4 years of observation from 2015-2018, obtained 88 research samples.Based on the results of the study of the five independent variables on the dependent variable, the variable liquidity, growth opportunity, managerial ownership showed the results had a significant effect on hedging decisions with derivative instruments. Other variables such as leverage and dividend policy have no significant 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v29i2.272

Abstract

The objectives of this study are: Mapping short-term and long-term strategies for Koperasi Simpan Pinjam (KSP) and or Koperasi Simpan Pinjam Syariah (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.  
Studi Komparasi Kinerja Kasir dan Juru Buku KSP KSPPS di Daerah Istimewa Yogyakarta Sebelum dan Sesudah Lulus Diklat Kompetensi Suhartono; Achmad Tjahjono; Wahyu Purwanto
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 1 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i1.585

Abstract

The objectives of this study are: (1) comparing the performance of the KSP/KSPPS cashier before and after passing the competency test, so that it is known whether after passing the competency test the performance increases. (2) Comparing the performance of the KSP/KSPPS bookman before and after passing the competency test, so that it is known whether after passing the performance competency test increased.The research to be conducted is a comparative quantitative research. In this study a comparison of the performance of the cashier and KSP and KSPPS bookkeepers before and after graduating from the Competency Test. Data collected includes: (1) cashier performance data before passing the competency test, (2) cashier performance data after passing the Competency Test. (3) Book -up performance data before passing the competency test (4) Book -up performance data after graduating from the Competency Test. The data collection methods carried out are documentation and questionnaires. Documents in the form of reports of RAT 2 years before passing the Competency Test and 2 years after the Competency Test. The distribution of the questionnaire was carried out on the cashier and the bookman who was selected as a sample. Sampling by purposive random sampling with the number of samples in accordance with the formula Rao (1996).The results showed that after being assessed with 7 (seven) performance indicators namely: making work plans, accuracy at work, achieving work targets, delivery of work reports, work discipline, work cooperation, and service performance, both cashiers and bookkeepers are proven to have increased Performance after they follow the training and competency test compared to before.The limitation of this research is that in digging data only using Google Forms that are distributed to several social media groups and also individual KSP/KSPPS management and also interviews with online samples so that the samples cannot be many. While the recommendations that can be given for future research are so 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v1i1.351

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v1i2.381

Abstract

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 less than 0,05. Sedangkan variabel return on asset tidak berpengaruh terhadap likuiditas saham (nilai signifikansi lebih dari 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 lebih dari 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: (STUDI KASUS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2020) 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.433

Abstract

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.
PENGARUH RETURN ON ASSETS (ROA), DEBT TO TOTAL ASSETS (DTA), CURENT RATIO, FIRM SIZE, SALES GROWTH TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ–45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2019 Achmad Tjahjono; Siti Endarwati; Imam Rudianto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i4.625

Abstract

Investors must still exercise caution when making investment decisions in order to receive the expected return. Stock returns in Indonesian companies listed on the LQ-45 index between 2015 and 2019 will be examined in this study, which will also look at the impact of total debt on total assets, the current ratio on stock returns, firm size on stock returns, and sales growth on stock returns. This research method is quantitative with the number of research samples as many as 18 companies multiplied byafive-year period (2015-2019), so that 90 financial. reports are obtained. The sampling technique used was purposive sampling. Meanwhile, statistical descriptive analysis, the classical assumption test, multiple linear regression analysis, the F statistical test, the t statistic test, and the coefficient of determination (R2) test are used to analyze the data. The F statistical test yielded a significance value of 0.000less than0.05, indicating that the variables Return on Assets, Debt to Total Assets, Current Ratio, Firm Size, and Sales Growth all affect the stock return variable concurrently. The adjusted R2 value is 84.7 percent, while the remaining 15.3 percent is influenced by other unobserved independent variables.
THE EFFECT OF SPIRITUAL INTELLIGENCE AND EMOTIONAL INTELLIGENCE ON THE PERFORMANCE OF AUDITORS MODERATED BY REMUNERATION IN THE REGIONAL OFFICE OF DGT SPECIAL REGION OF YOGYAKARTA Husadari, Daning; Priyastiwi, Priyastiwi; Tjahjono, Achmad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.894

Abstract

This study aims to analyze the influence of spiritual intelligence, emotional intelligence, and remuneration on the performance of tax auditors in the DGT Regional Office of the Special Region of Yogyakarta, as well as to evaluate the role of remuneration moderation in the relationship between spiritual intelligence and emotional intelligence on auditor performance. The method used in this study is quantitative descriptive with a population of 105 tax auditor employees in the DGT Regional Office of the Special Region of Yogyakarta, where the entire population is sampled using the saturated sample method, which is to make the entire population part of the sample. Data collection was carried out through questionnaires, and data analysis using a structural equation model (Structural Equation Model). The results of the study show that spiritual intelligence and emotional intelligence have a positive effect on the performance of tax auditors. In addition, remuneration also has a positive effect on the performance of tax auditors and acts as a moderation variable that strengthens the relationship between spiritual intelligence and emotional intelligence to the performance of tax auditors.
THE EFFECT OF JOB PROMOTIONS AND POSITION MUTATIONS ON JOB SATISFACTION OF EMPLOYEES OF THE DIRECTORATE GENERAL OF TAXES WITH WORK-LIFE BALANCE AS AN INTERVENING VARIABLE: Case Study on the Regional Office of DGT D.I. Yogyakarta Saputri, Raden Roro Brian Geta Hari; Priyastiwi, Priyastiwi; Tjahjono, Achmad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.896

Abstract

This study aims to analyze the influence of position promotions and position mutations on job satisfaction of employees of the DGT Regional Office of the Special Region of Yogyakarta. In addition, this study also analyzes the indirect influence of job promotions and job mutations on job satisfaction through work-life balance as an intervening variable. The method used is a descriptive quantitative approach with the Structural Equation Model (SEM) analysis technique. Data was collected through a questionnaire and analyzed using Smart PLS 3.2.9 software. The population of this study is all employees of the DGT Regional Office of the Special Region of Yogyakarta, with a sample of 67 employees who occupy the positions of Objection Reviewer and implementer, selected using the purposive sampling method. The results of the study show that position promotion has a positive effect on employee job satisfaction. On the other hand, position mutation has a significant negative effect on job satisfaction. Work-life balance has a positive and significant effect on job satisfaction and mediates the influence of job promotion on job satisfaction significantly. However, work-life balance does not mediate the influence of position mutations on job satisfaction.
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