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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Al-Ahkam Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management Jurnal Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal of Management and Entrepreneurship Research Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) Research Horizon Accounting Analysis Journal Jurnal Ekonomi Kesehatan Indonesia Economic and Business Horizon
Puji Harto
Faculty Of Economics And Business, Universitas Diponegoro, Semarang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH HASIL PEMERIKSAAN BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Endri Parwanto; Puji Harto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.933 KB)

Abstract

This study aimed to analyze the effect of the audit results by BPK on the financial performance of local government in Jawa Tengah Province. The variables in this study are audit opinion, audit findings, the follow up of audit results, and timeliness in reporting financial statements. The financial performance measures are using effectiveness ratio and efficiency ratio. This study uses secondary data from audit report by Badan Pemeriksa Keuangan Republik Indonesia and financial statements of local government in Jawa Tengah Province in 2013 and 2014. The data and hypothesis are tested by using partial least square (PLS) method. The results showed that not all of the audit results by BPK have a significant effect on financial performance of local government. Audit opinion and timeliness in reporting financial statement have a significant effect on financial performance of local government, meanwhile audit findings and the follow up of audit results have no significant effect on financial performance of local government.
ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI Annisa’ Dwi Rahmawati; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the role of financial reporting quality and debt maturity in investment efficiency. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2009 until 2011. Sampling in this study using purposive sampling method. The total numbers of samples are 189 companies. Data used in this study was company’s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis.The result of this study shows that financial reporting quality has positive and significant influence on investment efficiency. While debt maturity has no significant effect on investment efficiency. In addition, there no significant effect  on the level of use of short term debt on financial reporting quality and investment efficiency.
Cost awareness analysis on acute appendicitis treatment with BPJS Healthcare at Budi Kemuliaan Hospital, Batam Anjari Wahyu Wardhani; Chriswardani Suryawati; Puji Harto
GHMJ (Global Health Management Journal) Vol. 3 No. 2 (2019)
Publisher : Yayasan Aliansi Cendekiawan Indonesia Thailand (Indonesian Scholars' Alliance)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35898/ghmj-32294

Abstract

Background: Financial costs are recognized as one of the causes of lack access to adequate health services, not least in the treatment of Acute Appendicitis with BPJS Healthcare in Budi Kemuliaan Hospital, Batam. Data describing health workers' awareness of costs is still limited. Increasing awareness of health workers can encourage to increase treatment efficacy and reduce wasteful spending costs. Aims: This study objective was to analyze the cost awareness of health workers' in the efficiency of Acute Appendicitis treatment. Methods: This research was a qualitative descriptive study accompanied by direct observation on the implementation of clinical pathways and SOP in cases of Acute Appendicitis in Budi Kemuliaan Hospital, Batam. In this study also conducted interviews involving nine main informants and three triangulation informants. Result: There was a low awareness of costs identified in the implementation of clinical pathways and SOP in cases of Acute Appendicitis in general surgeons, resulting in high financing. There was also low management monitoring that could be seen in the incomplete TXT data. This had the potential to be a source of financial loss for hospitals. Conclusion: The lack of cost efficiency for Acute Appendicitis occurred due to lack of cost awareness and monitoring of hospital management. Efficiency could be seen in disposable materials components, but the incompleteness of TXT data could affect the calculation.
Supply Chain Herding Behavior Management in Investment Decision among Investors at Indonesia Stock Exchange: Experimental Study on the Social Effect of Established Investors and the Informative Effect of Information Regarding Earning Per Share Value Sri Rahayu; Abdul Rohman; Puji Harto; Mohamad Nur Utomo; Julia Safitri
International Journal of Supply Chain Management Vol 9, No 6 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

This research is aimed to conduct an empirital test on supply chain herding behavior of domestic investors in capital market in Indonesia by assuming that supply chain herding behavior is affected by the social effect of established investors and the informative effect of information regarding Earning Per Share (EPS) value. Motivation behind this research is a concern that many investors often make mistakes repeatedly in their investment decision, which later it forces them to suffer a great loss. This phenomenon is explained using Behavioral Finance Theory. The theory says that while making decision to invest, investors are affected more by irrational factor than rational factor. Research method was using 2x2 factorial experiment design that involved two factors and two indicators in each factor. The effect of two factors and also two indicators in each factor, either partially or simultaneously, on supply chain herding behavior in investment decision was tested. Data were collected by giving treatment to 100 investors. The collected data were processed for testing the hypothesis. Data analysis was done by determining mean difference value across the groups and examining the effect of independent variable on dependent variable.  Result of research shows that the social effect of the established investors who are skilled in investment analysis is more dominant and significant on investors’ decision to invest than the informative effect of information regarding EPS value. The implication of this result is that investors need to understand their psychological condition and strengthen their investment analysis skill. It is suggested that the next research should use biased psychology as variable or other indicator of accounting information that influences investment decision.
Cost awareness analysis on acute appendicitis treatment with social security agency for health (BPJS in health sector) at Budi Kemuliaan Hospital Batam Anjari Wahyu Wardhani; Chriswardani Suryawati; Puji Harto
GHMJ (Global Health Management Journal) Vol. 3 No. 2 (2019)
Publisher : Yayasan Aliansi Cendekiawan Indonesia Thailand (Indonesian Scholars' Alliance)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35898/ghmj-32543

Abstract

Background: Financial costs are recognized as one of the causes of lack of access to adequate health services, not least in the treatment of Acute Appendicitis with Social Security Agency for Health (BPJS in Health) in Budi Kemuliaan Hospital, Batam. Data describing health workers' awareness of costs is still limited. Increasing awareness of health workers can encourage increased treatment efficacy and reduce wasteful spending costs. This research aims to analyze the cost awareness of health workers' in the efficiency of Acute Appendicitis treatment.Methods: This research was a qualitative descriptive study accompanied by direct observation on the implementation of clinical pathways and SOP in cases of Appendicitis Acute in Budi Kemuliaan Hospital, Batam. In this study also conducted interviews involving nine main informants and three triangulation informants.Results: The average loss value Budi Kemuliaan Hospital in 2017 was Rp. 3,898,635, - and increased in 2018 to Rp.5,597,241,-. Low knowledge of health workers about case-mix which causes low cost awareness behavior. There was a low awareness of costs identified in the implementation of clinical pathways and SOP in cases of Appendicitis Acute in general surgeons, resulting in high financing. There was also low management monitoring. This has the potential to be a source of financial loss for hospitals.Conclusion: The lack of cost efficiency for Appendicitis Acute due to lack of cost awareness and monitoring of hospital management, so that it is necessary to carry out periodic monitoring related to the Cost awareness behavior of health workers. Keywords: cost awareness, Appendicitis Acute, Social Security Agency for Health, BPJS in Health, cost efficiencyReceived: 7 February 2019; Reviewed: 29 April 2019; Revised: 29 June 2019; Accepted: 29 June 2019 DOI: 10.35898/ghmj-32543
The role of corporate social responsibility in increasing company growth through micro waqf bank as a solution for economic resilience in the pandemic Puji Harto; Warno Warno; Tarmizi Achmad
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.11139

Abstract

Purpose - The purpose of this study was to determine the effect of corporate social responsibility (CSR) on increasing company growth through Micro Waqf Banks (a case study of Micro Waqf Bank customers during the covid 19 pandemic).Method - The data were analyzed through the stages of reduction, display, and heuristic data, that is concluding from various data and findings obtained by researchers both from secondary data and primary data.Result - Micro Waqf Banks provide loans with small margins so that cheap funding is needed, namely from government grants and CSR from companies, even from personal sources. But in practice, the institution has difficulty in the process of increasing the funding so that, in general, it still comes from government grants. From the results of the study, 50% of business customers increased so Micro Waqf Banks could affect the economic improvement of community members, especially Micro Waqf Bank customers.Implication - MSMEs have increased from 10-40% so that it directly affects the economy of Micro Waqf Bank customers. This also indirectly affects the community's economy because of the associated economic cycle even during the COVID-19 pandemic.Originality - This research is the first research using CSR and Micro Waqf Banks to increase company growth directly and to the country's economic growth indirectly.
PENGARUH RESTATEMENT LAPORAN KEUANGAN TERHADAP KINERJA PASAR SETELAH IMPLEMENTASI IFRS Deanita Sari; Puji Harto
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 6 No. 02 (2019): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

The purpose of this research is to find out if there is any impact of accounting restatement on market performance. The object of this study are non-finance which were listed in Indonesia stock exchange (IDX) from the year of 2012-2017. The datas used in this research are secondary data in the form of annual report and other datas associated with IDX-listed companies. The independent variables of this study accounting restatement. The dependent variables of this research is abnormal return. The control variables of this study indust, asset, leverage, IFRS, total akun and total restatement. Result of this study shows that accounting restatement significantly affects cumulative abnormal return. The result is similar to some previous studies.
PERAN SUSTAINABILITY REPORT SEBAGAI ANTESEDEN TERHADAP MANAJEMEN LABA DAN PENGARUHNYA PADA COST OF EQUITY (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2016) Risti Hanifah Hanifah; Abdul Rohman; Puji Harto
BBM (Buletin Bisnis & Manajemen) Vol 4, No 2 (2018): Jurnal BBM Bulan Agustus 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v4i2.246

Abstract

This study aims to examine empirical evidence on the role of sustainability report as an antecedent variable to earnings management, tthrough discretionary accruals and cost of equity that is performed on companies listed on the Exchange Indonesia Securities in 2013-2016.The sample in this study using non-financial companies with a total sample of 78 selected companies with purposive sampling as sampling technique. This study uses Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed by using is WarpPLS 5.0 application.Based on finding shows the importance of sustainability report role seen from each aspect in its influence to earnings management and cost of equity in company. Be concluded that sustainability report consisting of economics and social aspects have a positive effect on earnings management, while the environmental aspects negative affect on earnings management, earnings management have a negative effect on cost of equity and earnings management have a negative effect on cost of equity with the company size as a control variabel.
PENGARUH KINERJA LINGKUNGAN DAN GREEN INVESTMENT TERHADAP PENGUNGKAPAN EMISI KARBON Indah Mutiara Dani; Puji Harto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the Effect of Environmental Performance and Green Investment on Disclosure of Carbon Emissions with the theories used are legitimacy theory. This study uses a quantitative approach using secondary data. The research method used is the documentation method with data collection based on the company's annual report and sustainability report. The sample in this study are companies that are members of the SR-KEHATI Index on the Indonesia Stock Exchange in 2016-2020 with the sampling method using purposive sampling. The number of samples obtained is 82 companies from 125 companies that are used as the population. The data analysis technique used in this study is a multiple linear regression analysis model. This study found that the environmental performance variable has a positive effect on the disclosure of carbon emissions. The results also reveal that green investment has no significant effect on the disclosure of carbon emissions.
Gender Diversity dan Keahlian Keuangan Komite Audit dalam Memprediksi Financial Statement Fraud Joko Prasetiyo; Puji Harto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1560

Abstract

This study aims to examine the effect of audit committee attributes of gender and financial expertise on the ability to predict financial statement fraud. This research is a quantitative research using secondary data obtained through the Indonesian stock exchange. The subjects in this study were audit committees in transportation sector companies listed on the IDX. This study used a sample of 129 observations from 2019 to 2021. The census sampling method used in this study is that all populations fall into the sample category. Data analysis in this study used logistic regression analysis due to variable measurements using dummy. The results showed that gender diversity and financial expertise of the audit committee had a negative effect on detecting financial statement fraud partially, while simultaneously the variables gender diversity and financial expertise together had an effect on detecting financial statement fraud.
Co-Authors Abdul Rohman Abdul Rohman Adhisuryo, Raghutama Haryo Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Endri Parwanto Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hararja, Surya Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Joko Prasetiyo Joseph Herbert Julia Safitri Manasikana, Arina Mani, Andra Ruyus Maulidiyah, Dewi Nur Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Kholis Nurwijayanti Pamungkas, Nugroho Pangayow, Bill J.C Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Safira Alifah Sanjoyo, Eli Santi Puspita Sari SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Tarmizi Achmad Tri Junawatiningsih Tri Junawatiningsih, Tri Tri Riczqi Srihadi Putri Tri Wahyuni Umi Hanafi Usman, Maulana Utomo, Mohamad Nur Wardhani, Anjari Wahyu Warno Warno Warno Warno