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All Journal The Indonesian Accounting Review AkMen JURNAL ILMIAH Journal of Economics, Business, and Government Challenges Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Raharjo, Yulianti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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 1 
Political Connection and Corporate Performance: A Research Library Balqis, Malika; Raharjo, Yulianti; Supratiwi, Wiwik
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7236

Abstract

This study aims to review various literatures and get an overview related about political connection and corporate performance from a research library. This type of research is library research. This research uses various written sources such as articles, books, and other relevant documents. The main sources of information for articles used in this study are in the last 10 years, namely 2011 to 2020. This study uses online journal databases such as Scopus, Google Scholar, and Emerald to obtain literature from previous studies that are relevant to the topic of this research. The keywords used in the literature search process include political connection, firm performance, politically connected board, political connected in boardroom, and political connection and firm performance. Researchers conduct an analysis of how the relationship between the board of directors is connected to politics and the resulting company performance. The results show that companies that have political connections will receive a number of benefits and can help companies to improve their performance. These advantages include a lower cost of equity, much lower borrowing costs and interest, lower tax rates, and much better stock market performance.
The Role of Firm Attributes in Financial Distress Risk Raharjo, Yulianti; Fitriani, Nurul
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1538

Abstract

This study explores the role of firm attributes consisting of corporate reputation, firm size, leverage, financial slack, and depreciation on the financial distress risk. The sample includes 1,789 non-financial public companies listed on the Indonesia Stock Exchange (BEI) during the period 2021 to 2023. Multiple regression analysis using STATA application to test the proposed hypotheses. The findings suggest that companies with a good reputation and high liquidity tend to have a lower risk of financial distress. In contrast, companies with larger sizes, higher leverage, and higher depreciation levels are associated with an increased risk of financial distress. This study expands understanding of the factors affecting financial distress risk, focusing on the financial aspects of companies. Furthermore, the findings are expected to provide useful insights for management regarding the importance of firm attributes (such as corporate reputation, firm size, leverage, financial slack, and depreciation) in managing financial distress risk, especially following the economic impact of the COVID-19 pandemic.
Analisis Efektivitas Penggunaan Sistem Informasi Akuntansi Dalam Optimalisasi Pengelolaan Tagihan Jasa Fatmawati, Sukma; Raharjo, Yulianti
AkMen JURNAL ILMIAH Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v22i2.5345

Abstract

This study aims to analyze the effectiveness of using the web-based application MONITA and the ERP system SAP (Systems Applications and Products in Data Processing) in the verification and management of service invoices at PT Petrokimia Gresik. The study employs a descriptive qualitative method with data collected through direct observation, informal interviews, documentation, and literature review. The research was conducted during an internship at the Department of Financial Reporting and Management (PKM), focusing on the invoice receipt division. The results show that MONITA improves efficiency, accuracy, and transparency in monitoring invoices and reduces vendor complaints. Meanwhile, SAP simplifies the journaling process and minimizes the risk of document loss through digital attachment. Although the document verification is still done manually as part of internal control, the functional synergy between MONITA and SAP proves effective in supporting operational efficiency, strengthening internal control, and contributing to the achievement of the company’s strategic objectives.
Digitalisasi pada Proses Verifikasi Tagihan Transaksi Jasa Menggunakan Sistem Informasi Akuntansi PT Petrokimia Gresik Fitria, Berliana Aini; Raharjo, Yulianti
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2194

Abstract

The rapid advancement of information technology has driven the digitalization of various business processes, including service invoice verification. This study aims to evaluate the effectiveness of implementing a web-based accounting information system, the Smart & Intelligent Procurement System (SIPS), in accelerating and streamlining the invoice verification process at PT Petrokimia Gresik. A descriptive qualitative approach was used, with data collected through observation, interviews, and documentation during an internship program. The findings indicate that using SIPS improves work efficiency, reduces administrative errors, expedites verification processes, and supports transparency and accountability. The system also enhances interdepartmental coordination and vendor relationships. In conclusion, SIPS represents a successful form of digital transformation that optimizes service invoice verification and supports a more modern and effective administrative management system.
Semar's Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant Raharjo, Yulianti; Sawarjuwono, Tjiptohadi
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2442

Abstract

The art of wayang kulit (puppit) is one of the original local wisdoms of Indonesia that has been embedded in the culture of the Javanese people for a long time. Each character in wayang kulit has a unique characteristic and a very deep meaning because it provides an overview of life. One example is Semar. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This study aims to examine Semar’s philosophy which is used as a proposal in the preparation of a code of ethics for the profession of educator accountants. By using the library research method, this study seeks to examine various literatures obtained from previous studies and books related to Semar’s philosophy to get an overview of the characteristics of Semar and educator accountants. The results of this study conclude that Semar is a simple figure with various unique characteristics. He can be a role model in living life, including being religious, wise, intelligent, honest, earnest, loyal, thorough, never hesitate, professional, and public-oriented. This research is expected to be used as a proposal to the Indonesian Institute of Accountants – IAI and related regulators in compiling a professional code of ethics as a guide for the profession of educator accountant.
CEO Characteristics and Financial Distress: The Role of CEO Locality and Age Raharjo, Yulianti; Sari, Nur Afiqoh
BAJ: Behavioral Accounting Journal Vol. 8 No. 2 (2025): July-December 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i2.403

Abstract

Penelitian ini menyelidiki korelasi antara lokalitas CEO dan usia sebagai karakteristik CEO serta kaitannya dengan risiko kesulitan keuangan (financial distress). Dengan menggunakan analisis regresi linier berganda, penelitian ini mengevaluasi hipotesis berdasarkan 1.417 observasi firm-year dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2021 hingga 2023. Hasil penelitian mengungkapkan adanya hubungan positif yang signifikan secara statistik antara CEO lokal dan risiko kesulitan keuangan. Risiko kesulitan keuangan cenderung menurun ketika sebuah perusahaan dipimpin oleh CEO lokal (warga negara Indonesia). Temuan ini mengimplikasikan bahwa keberadaan CEO lokal dapat menjadi faktor penting dalam menjaga stabilitas keuangan perusahaan dan mengurangi kemungkinan terjadinya financial distress. Sebaliknya, hasil penelitian menunjukkan bahwa usia CEO memiliki hubungan negatif yang signifikan dengan risiko kesulitan keuangan. Hal ini menunjukkan bahwa semakin tua usia CEO, semakin tinggi risiko kesulitan keuangan yang dialami perusahaan. Penelitian ini memberikan kontribusi teoretis dalam bentuk perluasan upper echelon theory dan place attachment theory dengan mengeksplorasi karakteristik CEO seperti lokalitas dan usia terhadap keputusan strategis perusahaan, khususnya dalam mengelola risiko kesulitan keuangan. Secara praktis, temuan ini memberikan informasi bagi pemegang saham, dewan komisaris, dan regulator dalam mempertimbangkan, memilih, dan mengelola kepemimpinan perusahaan untuk meningkatkan stabilitas dan memitigasi risiko keuangan.   This study investigates the correlation between CEO locality and age as characteristics of CEOs and related financial distress risk. Using multiple linear regression analysis, the study to evaluate hypotheses based on 1,417 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The findings reveal a statistically significant positive relationship between local CEO and financial distress risk. Financial distress risk tends to decrease when a company is led by a local CEO (an Indonesian citizen). This finding implies that the presence of a local CEO can be an important factor in maintaining corporate financial stability and reducing the likelihood of financial distress. Conversely, the findings reveal that CEO age has a significant negative relationship with financial distress risk. This indicates that the older the CEO, the higher the financial distress risk experienced by the company. This study provides a theoretical contribution in the form of an extension of upper echelon theory and place attachment theory by exploring CEO characteristics such as locality and age of CEO on corporate strategic decisions, especially in managing financial distress risk. Practically, these findings provide information for shareholders, boards of commissioners, and regulators in considering, selecting, and managing corporate leadership to improve stability and mitigate financial risk.
Co-Authors Balqis, Malika Fatmawati, Sukma Fitria, Berliana Aini Fitriani, Nurul Sari, Nur Afiqoh Supratiwi, Wiwik Tjiptohadi Sawarjuwono