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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Adi Widya : Jurnal Pengabdian Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Akuntansi'45 Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi Jurnal Nirta: Studi Inovasi Jurnal Publikasi Ekonomi dan Akuntansi
Fadjar Harimurti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS PREDIKSI KEBANGKRUTAN MODEL ZMIJEWSKI DAN MODEL OHLSON PADA BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 – 2018 Inneke Ryan Saputri; Bambang Widarno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6226

Abstract

The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive sampling method. The data analysismethod uses the Zmjewski model and the Ohlson model with the help of MicrosoftExcel 2010. The results of this study are the Zmijewskizmodel is the most accuratemodelzin predicting bankruptcyzof BUMN companies listedzon thezIDX for the2014-2018 periodzwith an accuracy rate of 60% and type error. 40% while theOhlson model has an accuracy rate of 16.25% and a type error of 83.75%.
PEMBUKUAN SEDERHANA WARUNG MAKAN BERBASIS ONLINE DI KARANGANYAR Sutianingsih Sutianingsih; Sriyanto Sriyanto; Fadjar Harimurti; Kasidin Kasidin
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 2, No 2 (2021): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v2i2.213

Abstract

AbstractThis community service aims to provide financial management training for food stalls in the Karanganyar Regency area which consists of an introduction to simple bookkeeping using a cash book application. The implementation method uses the lecture method and practice. Implementation of activities begins with field observations, practice, and evaluation of reports. Through this activity, food stall owners can carry out simple bookkeeping online through the Cash Book application, so that shop owners can easily find out the amount of receipts and expenses for their business. Keywords: Training, Online simple bookkeeping, Cash book. AbstraksiPengabdian pada masyarakat ini bertujuan untuk memberikan pelatihan manajemen keuangan warung makan di wilayah Kabupaten Karanganyar yang terdiri dari pengenalan pembukuan sederhana dengan menggunakan aplikasi buku kas. Metode pelaksanaan menggunakan metode ceramah dan praktek. Pelaksanaan kegiatan dimulai dengan observasi lapangan, praktek, dan evaluasi laporan. Melalui kegiatan ini pemilik warung makan dapat melaksanakan pembukuan sederhana secara online melalui aplikasi Buku Kas, sehingga pemilik warung dapat dengan mudah mengetahui jumlah penerimaan dan pengeluaran untuk usahanya. Kata Kunci : Pelatihan, Pembukuan sederhana online, Buku kas.
MENINGKATKAN PENDAPATAN MASYARAKAT MELALUI PEMBENTUKAN BANK SAMPAH Dewi Saptantinah P; Fadjar Harimurti
Adi Widya : Jurnal Pengabdian Masyarakat Vol 3 No 1 (2019): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v3i1.3163

Abstract

Masalah sampah merupakan masalah yang sulit dicari solusinya., hal ini semakin bertambah apabila penduduk semakin padat. Untuk mengatasi masalah tersebut perlu diatasi dengan memanfaatkan barang yang tidak terpakai tersebut menjadi produk yang dapat dimanfaatkan. Hal ini dapat dilakukan atas partisipasi masyarakat sekitar. Dari hasil kreatifitas tersebut dapat diwadahi dalam bank sampah, yang dapat menampung dan memilah sampah, kemudian dijual atau dibuat kreatifitas berbagai asesoris dan hasilnya dapat untuk meningkatkan pendapatan. Dengan demikian perlu dibentuk adanya bank sampah. Hal ini juga dilakukan di perumahan Joho baru Sukoharjo, yang mayoritas penduduk sekitar adalah perumahan. Dengan dibentuknya bank sampah maka dapat mengelola kegiatan tersebut. Dalam kegiatan pengabdian ini tim kami berusaha untuk memberikan sosialisasi dan penyuluhan pentingnya dibentuk bank sampah. Dalam kegiatan pengabdian ini juga tim kami memfasilitasi adanya peralatan berupa timbangan serta buku harian dan buku besar untuk mencatat transaksi dari hasil penjualan.Kata kunci : Peningkatan pendapatan, Bank Sampah
Pengaruh Pengetahuan, Kepercayaan dan Risiko terhadap Minat Pengguna Financial Technology Peer to Peer Lending pada Pemilik UMKM Fashion di Kota Surakarta Siti Khumairoh; Fadjar Harimurti
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2249

Abstract

This research aims to analyze (1) the influence of knowledge on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (2) the influence of trust on interest in peer to peer lending financial technology users among fashion MSME owners in the city of Surakarta. (3) the influence of risk on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. The objects of this research are 100 MSMEs in the fashion sector in the city of Surakarta. The data analysis techniques used are regression analysis, t test, F test, coefficient of determination test (R2). The research results show that: (1) Knowledge has a significant positive effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (2) Trust has a significant positive effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (3) Risk has a significant negative effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta.
Analisis Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan (Penelitian Literature Review) Bintang Fadillah; Fadjar Harimurti; Aris Eddy Sarwono
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4259

Abstract

This study aims to examine the effect of capital structure and profitability on firm value through literature studies. Firm value is an important indicator that reflects the performance and prospects of a company, one of which is measured by Price to Book Value (PBV). Capital structure is measured by Debt to Equity Ratio (DER), while profitability is measured by Return on Assets (ROA). The method used is descriptive qualitative by reviewing 12 related national journals. The results of the study show that the effect of capital structure on firm value is inconsistent; several studies show positive, negative, or insignificant effects. On the other hand, the effect of profitability tends to be more consistent, where most studies show a positive and significant relationship to firm value. This finding shows that profitability has a more dominant role in influencing firm value than capital structure. Therefore, increasing profitability through operational efficiency and appropriate business strategies needs to be the main focus of the company to increase value in the eyes of investors.
Pengaruh Kepemilikan Publik, Tax Incentives, dan Capital Intensity terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Aprilia Wahyu Damayanti; Fadjar Harimurti
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.314

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Kepemilikan Publik, Tax Incentives, dan Capital Intensity terhadap Konservatisme Akuntansi pada perusahaan sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang bersumber dari situs resmi BEI. Teknik pengambilan sampel menggunakan Purposive Sampling, yang menghasilkan 64 sampel dari 16 perusahaan selama 4 tahun. Analisis data dilakukan dengan metode regresi linier berganda menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa Kepemilikan Publik berpengaruh positif dan signifikan terhadap Konservatisme Akuntansi. Sementara itu, Tax Incentives ditemukan berpengaruh negatif dan tidak signifikan, dan Capital Intensity berpengaruh positif tetapi tidak signifikan terhadap Konservatisme Akuntansi.
Studi Literatur : Penerapan QRIS Sebagai Payment Gateway dalam Mendukung Efisiensi Sistem Informasi Akuntansi pada UMKM Ayu Intan Febriana; Aris Eddy Sarwono; Fadjar Harimurti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.5739

Abstract

This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.
Pengaruh Pengetahuan, Kesadaran, dan Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak Orang Pribadi Nadila Meilia Nurrohmah; Fadjar Harimurti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3079

Abstract

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism
Pengaruh Implementasi E-Filling dan Literasi Digital Terhadap Kepatuhan Wajib Pajak UMK di Kabupaten Karanganyar Dyah Ayu Nugraheni; Fadjar Harimurti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3083

Abstract

The study addresses literacy regarding MSME taxpayer compliance within Karanganyar Regency. The formulated hypothesis proposes that the implementation of e-filing and the existence of digital literacy exert a positive contribution toward MSME taxpayer compliance in Karanganyar Regency. The sampling technique applied was the accidental sampling approach, in which participants were chosen based on MSME actors who happened to be encountered by the investigator during fieldwork. The research data were gathered through questionnaires administered to MSME actors across Karanganyar Regency. The kind of information employed in this investigation was categorized as primary data. Analytical results indicated that the implementation of e-filing does not produce a notable effect simultaneously on MSME taxpayer compliance in Karanganyar Regency. Further outcomes revealed that digital literacy also shows no significant simultaneous impact on MSME taxpayer compliance in Karanganyar Regency. Findings from the F-test demonstrated an insignificant influence of combined e-filing implementation and digital literacy on MSME taxpayer compliance in Karanganyar Regency. The calculation provided an R² value of 0.002, equivalent to 2%, signifying that only a minimal effect is contributed by the implementation of e-filing and digital literacy toward MSME taxpayer compliance in Karanganyar Regency
Studi Literatur : Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) terhadap Penghindaran Pajak (Tax Avoidance) Hesty Retno Hapsari; Aris Eddy Sarwono; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4377

Abstract

This study was conducted with the aim of analyzing the influence of financial performance and Good Corporate Governance (GCG) on tax avoidance practices. The method used in this study is a literature study by analyzing and synthesizing 10 published journals related to this topic. Analysis of the study results proves that financial performance such as Return on Assets (ROA) and profitability have a positive relationship with tax avoidance, while Good Corporate Governance (GCG) through an independent board, institutional ownership, and an audit committee can significantly reduce tax avoidance practices. These findings support agency theory which emphasizes the importance of supervision and transparency in controlling conflicts of interest between management and shareholders. This study provides practical implications for regulators and companies to strengthen corporate governance in order to balance tax optimization and tax compliance
Co-Authors Abda Abda Achmad Wisnu Abdulloh Suratno Amalina Fatika Putri Anita Yohana Anla Dina Defitria Annisa Nurul ’Aini Aprilia Wahyu Damayanti Ari Eddy Sarwono Aris Eddy Sarwono Ayu Intan Febriana Ayu Nanda Riski Anggita Fitriana Bambang Widarno Bintang Fadillah Dewi Saptantinah P Dewi Saptantinah Puji Astuti DJOKO KRISTIANTO Dyah Ayu Nugraheni Edi Aris Sarwono Erika Muliasari Fitri Ariastuti Fredinan Yulianda Hesty Retno Hapsari Inneke Ryan Saputri Julia Eka Prastianingsih Kasidin Kasidin Maharani Putri Pratiwi Melati Pesona Putri Muji Handayani Muthia Tasya Amalia Nadila Meilia Nurrohmah Natalia Kristiwi Windyasari Novi Tri Mulyani OktaAzrul Ananda Purwoko, Agus Rina Khusnul Khotimah Rispantyo Rispantyo Rizqi Romadhani Ati Firdaus Siti Khumairoh Stela Maris Febriana Gea Sutianingsih Sutianingsih Wahyu Candra Susilowati Widi Nurindah Sari Wulandari Wulandari Yessica Triwana Putri Yuana Ardiastuti Zeny Jayanti