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All Journal IKRA-ITH EKONOMIKA 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 Akuntansi, Keuangan dan Perpajakan Jurnal Riset Manajemen Akuntansi Indonesia Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha JCSE: Journal of Community Service and Empowerment J-CEKI 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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PENGARUH DEBT TO ASSET RATIO (DAR) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING: Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdapat di Bursa Efek Indonesia Tahun 2017-2021 Nur, Lisa Amin; Tjahjono, Achmad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 1 (2024): 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.v4i1.952

Abstract

This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Return On Equity (ROE) on Stock Returns with Dividend Policy as an intervening variable. This study uses secondary data from the financial statements of manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for 2017-2021. The sampling process used a purposive sampling method with a total of 12 companies in 5 years, so the total research sample was 60 samples. This study uses multiple regression analysis and path analysis using SPSS 24. The results of this study indicate that the Debt to Asset Ratio (DAR) has no significant positive effect on Stock Returns, but Return On Equity (ROE) has a significant positive effect on Stock Returns. Debt to Asset Ratio (DAR), Return On Equity (ROE), and Dividend Policy have no significant positive effect on Stock Returns. However, the Dividend Policy can mediate the Debt to Asset Ratio (DAR) and Return On Equity (ROE) to Stock Returns.
The Role of Management Ownership in Moderating the Effect of Company Size, Profitability, and Leverage on Company Value Viandika, Adhimsyah Huda; Tjahjono, Achmad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3068

Abstract

Competition between companies encourages managers to formulate strategies and make important decisions to ensure the survival of the company and achieve its established goals. This study aims to utilize managerial ownership as a moderating variable to analyze the effect of company size, profitability, and leverage on company value. The research objects include companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using secondary data from annual financial reports, this study employs a quantitative approach. The data analysis method used is multiple linear regressions, which tests the direct relationship between the dependent variable (company value) and the independent variables (company size, profitability, and leverage). Additionally, this study examines the role of managerial ownership in moderating the relationship between these variables. The results indicate that company size, profitability, and leverage significantly affect company value. Specifically, company value increases with optimal management of size, profitability, and leverage. Furthermore, managerial ownership strengthens the relationship between these independent variables and company value.
ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Tjahjono, Achmad; Sari, Ratna Haninditya
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 | Full PDF (359.99 KB) | DOI: 10.32477/jrm.v8i2.285

Abstract

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%.
PENGARUH HERDING, OVERCONFIDENCE, RISK PERCEPTION, DAN ACCOUNTING KNOWLEDGE TERHADAP KEPUTUSAN INVESTASI DI BURSA SAHAM: Studi Pada Pelaku Investasi Bursa Saham di DIY Kuasa, Norma Norahayu; Tjahjono, Achmad
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 2 (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.v31i2.495

Abstract

The effect of herding, overconfidence, accounting knowledge and risk perception on investment decisions on the stock market. In today unstable economic conditions, investment is one of the decisions to save or even seek additional income. Investors are competing to benefit from every investment decision they make. Based on this, this study aims to analyze what factors influence investment decisions. This study will examine the effect of herding, overconfidence, risk perception, and accounting knowledge variables on investment decisions. The respondents of this research are investors in Yogyakarta who invest in the stock market. The number of samples in this study were 101 respondents with simple random sampling technique. The analysis of this research uses the help of the IBM SPSS program. The results of this study indicate that accounting knowledge has a positive and significant influence on investment decisions. However, herding, overconfidence, and risk perception do not have a positive and significant influence on investment decisions. Although there are variables that partially have no effect on investment decisions, this study finds that simultaneously all variables have an influence on investment decisions. The limitations of this study include the number of variables that are still small when compared to the existing population. In addition, researchers also did not select investors based on the category or type of investment made. In addition, this study found that the dependent variables in this study only had an effect of 27,8 percent to the independent variable (Investment Decision). Based on the result there are many more factors that influence investment decision.
PERAN KEPEMILIKAN ASING DALAM MEMODERASI PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Agusti, Orriyana; Tjahjono, Achmad
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 2 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i2.1035

Abstract

The aim of this study is to evaluate the moderating impact of foreign ownership on the relationship between capital structure and financial performance on firm value. The relationship between capital structure and financial performance on firm value. The research subjects were 625 Fast - Moving Consumer Goods Business (FMCG) companies registered (on) the Indonesian Stock Exchange​ listed on the Indonesian Stock Exchange between 2018 and 2022. 2018 and 2022 were the research subjects. ​ The research sample of 25 companies was selected. through the use of purposive sampling. 25 companies were selected through the use of purposive sampling. For the analysis, financial reports obtained from www.idx.co.id were used as secondary data. Obtained from www.idx.co.id were used as secondary data. Linear regression analysis Multiple regression analysis is used in this research as a data analysis technique. capital, and financial performance all have a major impact on a company's value. Interestingly, it was found that foreign ownership, which functions as a moderating variable, amplifies the impact of capital structure and financial performance on firm.
PENINGKATAN MUTU PELAYANAN VAKSINASI DI KLINIK PRATAMA CAWANG MEDICAL MAGELANG Masripah , Imas; Priyastiwi, Priyastiwi; Tjahjono, Achmad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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

Abstract

Tujuan dalam penelitian ini adalah untuk mengidentifikasi Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medika Magelang, untuk mengidentifikasi penyebab peningkatan Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medika Magelang masih belum optimal dan untuk merumuskan upaya meningkatkan Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medika Magelang. Jenis Penelitian yang digunakan adalah penelitian kuantitatif deskriptif dan analitik. Analisis data menggunakan rumus rata-rata dan model analisis kualitatif yang terkenal adalah model Miles & Hubberman (1992) yang meliputi: reduksi data, sajian deskriptif dan penyimpulan dari hasil yang disajikan. Hasil penelitian menyatakan bahwa Mutu Pelayanan Vaksinasi di Klinik Pratama Cawang Medical menurut tanggapan responden dinyatakan mutu pelayanan vaksinasi di Klinik Pratama Cawang Medical Magelang ditinjau dari bukti fisik (tangibles) dengan nilai 3,2898 (sangat puas),dimensi kehandalan (reliabitity) dengan nilai 3,3949 (sangat puas),dimensi kecepattanggapan (responsiveness) dengan nilai 3,2585 (sangat puas), dimensi jaminan (asurance) dengan nilai 3,3324 (sangat puas),dimensi empati (emphaty) dengan nilai 3,3920 (sangat puas), dan dengan nilai total rata-rata dengan nilai 3,3443 (sangat puas). Penyebab peningkatan mutu Pelayanan vaksinasi di Klinik Cawang Medical Magelang masih belum optimal sehingga perlu ditingkatkan karena dalam memberikan pelayanan masih dihadapkan pada berbagai hambatan antara lain: (1) Kompetensi petugas yang berkaitan dengan pelayanan vaksin masih perlu ditingkatkan; (2) Kurangnya anggaran sehingga sarana dan prasarana pelayanan vaksin masih terbatas terutama sarana hand hygiene dan APD atau Alat Pelindung Diri; (3) Kurangnya edukasi masyarakat terkait vaksin karena hambatan akses informasi, dan hambatan sosial perilaku yang salah persepsinya dan menolak divaksin. Upaya peningkatan mutu Pelayanan vaksinasi di Klinik Cawang Medical Magelang antara lain dengan (1) Peningkatan kompetensi petugas dengan memotivasi petugas untuk mengikuti pelatihan, workshop, dan lainnya; (2) Peningkatan anggaran untuk meningkatkan sarana dan prasarana pelayanan vaksin masih perlu ditingkatkan terutama sarana hand hygiene dan APD atau Alat Pelindung Diri; (3) Meningkatkan edukasi masyarakat terkait vaksin melalui berbagai media social seperti website, Instagram, Facebook, dan lainnya. The aim of this research is to determine the quality of vaccination services at the Cawang Medika Pratama Clinic, Magelang, to find out why the increase in the quality of vaccination services at the Cawang Medika Pratama Clinic, Magelang, is still not optimal and to formulate efforts to improve the quality of vaccination services at the Cawang Medika Pratama Clinic, Magelang.The results of the research stated that the quality of vaccination services at the Pratama Cawang Medical Clinic, according to respondents' responses, stated that the quality of vaccination services at the Pratama Cawang Medical Clinic, Magelang, was seen from physical evidence (Tangibles) with a value of 3.2898 (very satisfied), the reliability dimension (reliability) with a value of 3 .3949 (very satisfied), responsiveness dimension with a value of 3.2585 (very satisfied), assurance dimension with a value of 3.3324 (very satisfied), empathy dimension with a value of 3.3920 (very satisfied ), and with an average total score of 3.3443 (very satisfied). The reason for improving the quality of vaccination services at the Cawang Medical Magelang Clinic is still not optimal so it needs to be improved because providing services is still faced with various obstacles, including: (1) The competency of officers related to vaccine services still needs to be improved; (2) Lack of budget so that facilities and infrastructure for vaccine services are still limited, especially hand hygiene facilities and PPE or Personal Protective Equipment; (3) Lack of public education regarding vaccines due to barriers to access to information, and social barriers to misperceptions and behavior that refuses to be vaccinated. Efforts to improve the quality of vaccination services at the Cawang Medical Magelang Clinic include (1) Increasing the competency of officers by motivating officers to take part in training, workshops, etc.; (2) Increasing the budget to improve vaccine service facilities and infrastructure still needs to be improved, especially hand hygiene facilities and PPE or Personal Protective Equipment; (3) Increasing public education regarding vaccines through various social media such as websites, Instagram, Facebook, and others.
IMPLEMENTASI INTERPRESI STANDAR AKUNTANSI KEUANGAN (ISAK) 35 PADA YAYASAN PENDIDIKAN PRIMA SWARGA BARA KABUPATEN KUTAI TIMUR, PROVINSI KALIMANTAN TIMUR Tjahjono, Achmad
Jurnal Pengabdian Masyarakat Widya Wiwaha Vol. 3 No. 3 (2025): Jurnal Pengabdian Masyarakat Widya Wiwaha
Publisher : Jurnal Pengabdian Masyarakat Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jpm.v3i3.1351

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan kemampuan pengurus Yayasan Pendidikan dalam menyusun laporan keuangan entitas berorientasi nonlaba sesuai dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 sebagai pengganti PSAK 45. Mitra kegiatan adalah Yayasan Pendidikan Prima Swarga Bara di Kabupaten Kutai Timur, Kalimantan Timur, yang masih menghadapi kendala dalam penerapan ISAK 35, khususnya terkait keterbatasan pemahaman standar, kapasitas sumber daya manusia, dan sistem pencatatan keuangan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tiga tahapan, yaitu pelatihan konseptual ISAK 35, diskusi mendalam untuk memetakan kesenjangan praktik pelaporan keuangan, serta praktik implementasi penyusunan laporan keuangan berbasis ISAK 35. Praktik implementasi mencakup penyusunan laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan teknis pengurus yayasan serta tersusunnya draf laporan keuangan yang lebih sistematis dan sesuai standar. Secara outcome, kegiatan ini meningkatkan kapasitas pengelolaan keuangan yayasan, sedangkan secara impact memperkuat akuntabilitas dan transparansi tata kelola keuangan Yayasan Pendidikan.
PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN: BUKTI EMPIRIS PADA PERUSAHAAN MIGAS DI INDONESIA Fatkhan Renaldy; Tjahjono, Achmad
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Studi ini bertujuan mengeksplorasi hubungan antara profitabilitas dan struktur modal terhadap nilai perusahaan, di mana ukuran perusahaan bertindak sebagai faktor moderasi. Sasaran riset tertuju pada perusahaan tambang di bidang minyak bumi dan gas yang terdaftar di bursa efekindonesia dari tahun 2020 hingga 2024. Pendekatan yang dipakai adalah numerik, dengan menggunakan informasi tambahan dari laporan finansial tahunan. Olah data mencakup pemodelan linier multivariabel dan moderated regression analysis (MRA). Data lapangan mengungkap bahwa profitabilitas memberikan dampak terhadap nilaiperusahaan, sedangkan struktur modal tidak memberikan dampak. Selain itu, ukuran perusahaan terbukti bisa memoderasi antara tingkat profitabilitas serta struktur modaldengan nilai perusahaan. Hasil ini menandakan bahwa dimensi perusahaan memegang posisi penting dalam membentuk pandangan pemodal terhadap hasil finansial dan strategi pembiayaan di perusahaan bidang minyak dan gas.
Evaluasi Penerapan PSAP 17 Properti Investasi Terhadap Pendapatan Asli Daerah Listyaningsih, Pingky; Tjahjono, Achmad
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.14368

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 17 tentang Properti Investasi serta keterkaitannya dengan kebijakan sewa dan kerja sama pemanfaatan aset dalam meningkatkan Pendapatan Asli Daerah (PAD) di Badan Pengelola Keuangan dan Aset Daerah (BPKA) Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan PSAP 17 telah berjalan secara normatif, namun belum optimal dalam mendukung peningkatan PAD. Kontribusi properti investasi terhadap PAD selama periode 2021–2024 masih relatif rendah, yaitu sekitar 0,6 persen. Temuan ini menunjukkan perlunya integrasi antara standar akuntansi, kebijakan pemanfaatan aset, dan sistem pengambilan keputusan daerah.
The Effect of Accounting Digitalization and the Implementation of EMKM FAS on the Quality of MSME Financial Reports with Digital Financial Literacy as a Moderating Variable: Pengaruh Digitalisasi Akuntansi dan Penerapan SAK EMKM terhadap Kualitas Laporan Keuangan UMKM dengan Literasi Keuangan Digital sebagai Variabel Moderasi Astuti, Desti Mega; Tjahjono, Achmad
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3193

Abstract

This study aims to examine the effect of accounting digitalization and the implementation of SAK EMKM on the quality of financial reports of MSMEs in the culinary sector in the Special Region of Yogyakarta, with digital financial literacy as a moderating variable. The study used a quantitative approach with primary data obtained through questionnaires. Data analysis included instrument testing, classical assumption testing, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that accounting digitalization and the implementation of SAK EMKM have a positive effect on the quality of MSME financial reports,and are strengthened by digital financial literacy. AbstrakPenelitian ini bertujuan mengkaji pengaruh digitalisasi akuntansi serta penerapan SAK EMKM terhadap kualitas laporan keuangan UMKM sektor kuliner di Daerah Istmewa Yogyakarta dengan literasi keuangan digital sebagai variabel pemoderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Analisis data meliputi uji instrumen, uji asumsi klasik, regresi linear berganda, dan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa digitalisasi akuntansi dan penerapan SAK EMKM berpengaruh positif terhadap kualitas laporan keuangan UMKM, serta diperkuat oleh literasi keuangan digital.
Co-Authors Adi Suryo Laras Agusti, Orriyana Ambarwati, Lilik Assery, Syeh Astuti, Desti Mega Asvin, Ismi Budiyati, Kuntari Carolina D.A.Temaluru Chaeriyah, Siti Deni Wijanarko Dila Damayanti Elvia Romyati Fajar, Rizki Nur Fatkhan Renaldy 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 Listyaningsih, Pingky Masripah , Imas 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