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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Accounting and Finance Management (JAFM) Cakrawangsa Bisnis
Tri Utomo Prasetyo
Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PERUBAHAN KEBIJAKAN GIRO WAJIB MINIMUM DAN INTERNAL PERBANKAN TERHADAP TINGKAT PROFITABILITAS BANK: STUDI PADA BANK PERSERO DI INDONESIA PERIODE 2011:3 – 2014:4 Prasetyo, Tri Utomo
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study  examines the effect of  reserve  requirements changes and bank-specific  factors on  the profitability of  Indonesian state-owned banks.  The  bank profitability is measured by  return  on assets (ROA) and  return  on equity (ROE). Fixed effect model is used in order to analyze the balanced panel data. The result shows that the  reserve  requirements changes only affect ROE, negatively and significantly. NPL has a negative and significant effect on both ROA and ROE, while NIM has a positive and singifikan effect. Deposits  has a positive and significant effect on ROE, while loans has a negative and significant effect. These results suggest that banks respond negatively to the increse in reserve requirements, even though not quite much. It is because banks can maintain their interest income. On the other side, the negative relationship between loans and profitability suggests that banks cannot manage to regain their own resources that have been lent to their customers. It indicates a poor credit quality. Keywords: reserve requirements changes, bank profitability, Indonesian state-owned banks
Determinan Risiko Sistematis pada Perusahaan Rokok di Indonesia Tri Utomo Prasetyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.190

Abstract

This study aims to examine the effect of company size, sales growth, and financial leverage on systematic risk in the Indonesian cigarette industry. The variable total assets is used to proxy for company size, long term debt-to-equity ratio for financial leverage, and beta stock—collected from the third party—for systematic risk. Four cigarette companies listed on the Indonesia Stock Exchange are sampled for this study in the 2016Q2-2018Q4 period. Hypothesis testing is done using panel data regression. The results show that ceteris paribus, company size and financial leverage have a positive effect on systematic risk, while sales growth statistically has no effect.
Do Character, Capacity, Capital, Collateral, and Conditions as Affect on Bad Loans Ega Saputra; Siti Resmi; Hari Nurweni; Tri Utomo Prasetyo
Journal of Accounting and Finance Management Vol. 1 No. 3 (2020): Journal of Accounting and Finance Management (July-August 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.23 KB) | DOI: 10.38035/jafm.v1i3.17

Abstract

Research on the analysis of the use of 5 C (character, capacity, capital, collateral, and condition) in lending has been carried out. Analysis of lending is mostly seen from the perspective of lenders (banks or other lending institutions). In contrast to research in general, this study aims to analyze bad loan from the borrower perspective. This study examines and analyzes the effect of character, capacity, capital, collateral, and conditions (5C) on bad loans. This study uses primary data through questionnaires. The population is the borrower of funds in the Technical Service Unit at Local Government Finance Office, Sleman Regency, Yogyakarta Province, Indonesia. The sample was determined using purposive sampling and 105 respondents were obtained. Purposive sample criteria are fund borrowers who have difficulty in repaying loans and are included in the monitoring agenda. The results of the study prove that the character, capacity, and conditions affect on bad loans, while capital and collateral have no effect on bad loans
Mapping Of SMEs Digital Financial Transformation Research: A Bibliometric Analysis Reza Widhar Pahlevi; Siti Resmi; Muhammad Roni Indarto; Tri Utomo Prasetyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.783

Abstract

With regard to keywords, research sites and topics, as well as the research methodologies, this study intends to carefully assess international scientific articles for SMEs Digital Financial Transformation research. Four key conclusions are presented in this study after reviewing 362 scientific papers. The main theme turns out to be the significance of digital financing for SMEs, which is followed by themes pertaining to digital transformation. Second, the most often utilized data sets are exploratory and case studies. Third, approximately the same number of studies have been conducted on the digital financial transformation of SMEs in developed and developing nations. Fourth, other study goals were suggested based on bibliometric methods with VOSviewer, which were divided into four groups and tested these themes to elaborate on theoretical and methodological elements. The future development of SMEs' digital financial transformation will be furthered by investigating this issue.
Sumber Daya Manusia dan Kualitas Laporan Keuangan Instansi Pemerintah: Studi pada Badan Narkotika Nasional Dwicahyo, Kabul Budi; Prasetyo, Tri Utomo; Primadineska, Rasistia Wisandianing
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3080

Abstract

Badan Narkotika Nasional (BNN) adalah lembaga pemerintah Indonesia yang mempunyai tugas melaksanakan tugas pemerintahan di bidang pencegahan, pemberantasan penyalahgunaan, dan peredaran gelap narkotika, psikotropika, prekursor, dan zat adiktif lainnya kecuali zat adiktif untuk tembakau dan alkohol. Satuan kerja BNN tingkat Kabupaten/Kota mempunyai kewenangan penggunaan anggaran dan bertanggung jawab melaporkannya dalam bentuk laporan keuangan tahunan dan triwulanan kepada satuan kerja BNN tingkat Provinsi sebagai UAPPA-W. Terdapat permasalahan pada beberapa satuan kerja di lingkungan BNN yaitu ketidaksesuaian rekening dengan kode barang persediaan/aktiva tetap dan pencatatan piutang yang tidak akurat sehingga dapat mempengaruhi kualitas laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, dan beban kerja terhadap kualitas laporan keuangan pada unit kerja BNN. Populasi penelitian adalah penyusun laporan keuangan satuan kerja BNN tingkat Kabupaten/Kota, dengan jumlah sampel sebanyak 40 responden dari 173 responden yang diambil dengan menggunakan teknik proportional stratified random sampling. Kualitas laporan keuangan pada penelitian ini dinilai oleh UAPPA-W sebagai salah satu pengguna laporan keuangan. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi dan pengalaman kerja secara parsial berpengaruh positif signifikan terhadap kualitas laporan keuangan. Sementara itu, beban kerja mempunyai pengaruh negatif yang signifikan dan merupakan variabel yang paling dominan dalam mempengaruhi kualitas laporan keuangan di lingkungan BNN.
Pengaruh PDRB, Nilai Tukar, dan Inflasi terhadap Nilai Ekspor DI Yogyakarta Tahun 2015-2019 Syahrul Ramadhani Ashari; Eka Sudarusman; Tri Utomo Prasetyo
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 1, No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v1i1.121

Abstract

Penelitian ini bertujuan untuk menguji pengaruh PDRB, nilai tukar, dan inflasi terhadap nilai ekspor DIY. Penelitian ini dilatarbelakangi oleh perbedaan hasil penelitian-penelitian terdahulu tentang pengaruh PDRB, nilai tukar, dan inflasi terhadap ekspor. Selain itu, ekspor yang merupakan salah satu komponen kegiatan ekonomi suatu wilayah menjadikan pentingnya penelitian ini untuk meningkatkan kinerja ekspor DIY dengan menggunakan data terkini. Penelitian ini menggunakan data terkini, yaitu tahun 2015 sampai dengan 2019. Hipotesis penelitian dibuktikan dengan pendekatan kuantitatif menggunakan model regresi linier berganda. Hasil penelitian menunjukkan bahwa PDRB dan nilai tukar berpengaruh positif terhadap nilai ekspor DIY. Akan tetapi, inflasi tidak terbukti berpengaruh terhadap nilai ekspor DIY.
Effects of Profitability, Leverage, and Firm Size on Tax Avoidance of F&B Companies Listed on IDX Fienda Kurniawati; Tri Utomo Prasetyo
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 4, No 1 (2023): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v4i1.414

Abstract

This study analyzes the effect of profitability, leverage, and firm size on tax avoidance. The research sample consisted of 13 manufacturing companies in the food and beverage sub-sector, determined using the purposive sampling method from 2019 to 2021. The data type used is secondary data in the form of annual financial statements. The data analysis technique uses panel data regression analysis. Based on the results of the study, it is proven that profitability has a significant positive effect on tax avoidance. Meanwhile, the impact of leverage and firm size on tax avoidance is not proven through the results of this study. 
Pengaruh Debt to Equity Ratio, Earning per Share, Current Ratio, dan Firm Size terhadap Return Saham Perusahaan Farmasi di BEI Periode 2017-2019 Nini Setyowati; Tri Utomo Prasetyo
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 2, No 1 (2021): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v2i1.237

Abstract

Abstract The purpose of this study is to examine and analyze the effect of debt to equity ratio (DER), earning per share (EPS), current ratio (CR), and firm size on stock returns in pharmaceutical companies in IDX for the 2017-2019 period. This research is a type of quantitative research using secondary data. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The method used to select the sample is purposive sampling. The sample obtained using this method amounted to 5 (five) companies. The analytical method used is multiple linear regression. The results of this study, namely CR and Firm Size have a positive effect on stock returns. DER has a positive effect on stock returns which is not supporting the hypotheses, while EPS has no effect on stock returns.
Analisis Perbedaan Kinerja Keuangan PT Darya-Varia Laboratoria Tbk Sebelum dan Saat Covid-19 Zetha Hayuning Pramesti; Tri Utomo Prasetyo
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 3, No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v3i1.306

Abstract

This study aims to analyze the financial performance of PT Darya-Varia Laboratoria Tbk before and during Covid-19 through liquidity ratio, solvency ratio, profitability ratio and activity ratio. The Independent Sample T-Test is used for debt to total asset, debt to total equity, return on asset, total asset turnover and fixed asset turnover. The Mann Whitney U Test is used for current ratio, quick ratio and net profit margin. The results of this study are that there are no significant differences in the current ratio, quick ratio, debt to total assets, net profit margin, return on assets, total asset turnover and fixed asset turnover before and during Covid-19. Meanwhile, there are significant differences in debt to total equity before and during Covid-19.
Financial Management Behavior: Pengaruh Financial Technology, Locus of Control, dan Financial Literacy Mahasiswa Pamungkas, Mayhendra Satria; Prasetyo, Tri Utomo
Cakrawangsa Bisnis: Jurnal Ilmiah Mahasiswa Vol 6, No 1 (2025): April
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/cb.v6i1.573

Abstract

Financial management behavior refers to how a person organizes and manages their financial resources. This study aims to analyze the influence of financial technology, locus of control, and financial literacy on the financial management behavior of Management students in the Special Region of Yogyakarta. Students face many challenges in managing their own finances, such as allocating pocket money for daily needs, tuition fees, and spending on social and entertainment activities. This study attempts to confirm the results of previous studies by using different scopes and data analysis methods. This study involved 126 students majoring in Management in the Special Region of Yogyakarta who used financial technology applications to manage their finances. Sampling was carried out using a non-probability sampling method with a combination of purposive sampling and convenience sampling techniques using an online questionnaire. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) to test the research hypotheses. The results of the study indicate that financial technology, locus of control, and financial literacy partially have a positive and significant effect on financial management behavior, where locus of control is the most dominant variable
Co-Authors Dwicahyo, Kabul Budi Ega Saputra Eka Sudarusman Fienda Kurniawati Hari Nurweni Henry, Michael Thymoti Kasbani, Wathur Muhammad Roni Indarto Nini Setyowati Pamungkas, Mayhendra Satria Primadineska, Rasistia Wisandianing Reza Widhar Pahlevi Siti Resmi Siti Resmi Suparmono Suparmono Syahrul Ramadhani Ashari Transistari, Ralina Wahyuningsih, Tri Harsini Zetha Hayuning Pramesti