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All Journal Kinerja MODUS-Jurnal Ekonomi dan Bisnis Nusantara Hasana Journal
Endang Raino Wirjono
Universitas Atma Jaya Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing

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PERWUJUDAN CUSTOMER ORIENTATION MELALUI PERUBAHAN SISTEM AKUNTANSI MANAJEMEN DALAM INSTITUSI JASA KEUANGAN Endang Raino Wirjono
KINERJA Vol. 7 No. 1 (2003): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.786

Abstract

This article describe how financial institutions are increasingly integrating management accounting system with customer-related activities. However, several barriers related to organization structure, resources and attitudes hamper further customer-oriented changes. Activity Based Costing can used by financial service institutions, but many practitioners view this system as too complicated and time consuming. Recently, its emerge activity analysis that offering an easy solution to eliminate traditional barriers in financial services.Keywords: customers, financial services, activity analysis
MUATAN INFORMASI (INFORMATION CONTENTS) DARI KEBIJAKAN DIVIDEN Endang Raino Wirjono
KINERJA Vol. 7 No. 2 (2003): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i2.795

Abstract

This article has objective to describe information content of dividend policy, especially to foretell earnings growth. It has been oberved that an increase in the price of a stock, while a dividend cut generally leads to a stock price decline. However, many market observers point to the very high fraction of earnings retained (or low dividend payout ratio) as a sign that future earnings growth will be well above historical norm. In the real world, many complications exist that could confound the expected inverse relationship between current payouts and future earnings growth.Keywords: dividend policy, earnings growth, payout ratio
KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS Endang Raino Wirjono
KINERJA Vol. 9 No. 2 (2005): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.907

Abstract

The objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit quality
PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL Endang Raino Wirjono; Agus Budi Raharjono
KINERJA Vol. 11 No. 1 (2007): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1383

Abstract

This research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had significant impact on managerial performance.Keywords: need of independence, need of authority, participative budgeting, managerial performance
SURVAI IMPLEMENTASI AKTIVITAS MUTU UNTUK PENINGKATAN DAYA SAING PRODUK KERAJINAN GERABAH DI BANTUL Endang Raino Wirjono; Agus Budi Raharjono
Modus Vol. 29 No. 2 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1326

Abstract

This study aims to survays the implementation of quality related activities that have been done in the pottery industry center. The intense competition in the business world, coupled with external demands, presents its own challenges for MSMEs engaged in pottery in Kasongan. Therefore, this research will identify the quality related activities that have been done by the UMKM. The identification and analysis of such quality related activities will be used to find relevant advisory models and policy recommendations for developing the quality of products produced by UMKM Kasongan. Quality activity is an activity that arises because there may or may not be a poor quality product. Quality activity is divided into 4 components: prevention activities, appraisal activities, internal failure events, and external failure events. This research was conducted on 45 micro and small companies in Kasongan Craft located in Kajen pedukuhan, Bangunjiwo village, Kasihan district, Bantul, Yogyakarta Special Region. Data collection was done by distributing questionnaires, interviews and observation directly.Keywords: Prevention Activity, Assessment Activity, Internal Failure Activity, External Failure Activities, Pottery
IMPLEMENTASI AKTIVITAS KUALITAS LINGKUNGAN PADA USAHA PENATU DI KECAMATAN DEPOK SLEMAN DAERAH ISTIMEWA YOGYAKARTA Endang Raino Wirjono; Agus Budi Raharjono
Modus Vol. 31 No. 1 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i1.1918

Abstract

Penelitian ini bertujuan untuk melakukan survei penerapan aktivitas-aktivitas kualitas lingkungan yang telah dilakukan oleh usaha penatu di Kecamatan Depok Daerah Istimewa Yogyakarta. Pengumpulan data dilakukan dengan melakukan wawancara dan observasi secara langsung. Daftar pertanyaan dalam wawancara meliputi pertanyaan tentang aktivitas kualitas lingkungan yaitu aktivitas yang timbul untuk menjaga agar kualitas lingkungan tempat usaha tetap terjaga baik. Aktivitas kualitas lingkungan dibagi menjadi empat komponen yaitu: aktivitas pencegahan lingkungan (prevention), aktivitas deteksi lingkungan, aktivitas kegagalan internal (internal failure), dan aktivitas kegagalan eksternal (external failure). Responden dalam penelitian ini sebanyak 50 orang. Hasil analisis menunjukkan bahwa sebagian besar usaha penatu di Kecamatan Depok belum melakukan aktivitas kualitas lingkungan secara optimal.Kata kunci: aktivitas pencegahan lingkungan, aktivitas deteksi lingkungan, aktivitas kegagalan internal, aktivitas kegagalan eksternal, usaha penatu
INVENTARISASI ASET DI PAROKI SANTO ALOYSIUS GONZAGA, MLATI, SLEMAN, YOGYAKARTA Ch. Wiwik Sunarni; Bartolomeus Galih Visnhu Pradana; Endang Raino Wirjono
Nusantara Hasana Journal Vol. 2 No. 10 (2023): Nusantara Hasana Journal, March 2023
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v2i10.793

Abstract

Non-profit organizations are those that work for the benefit of the community without trying to turn a profit. Public inquiries about non-profit organizations' administration of donor or sponsor finances frequently center on their transparency and accountability. Financial responsibility is significant to the church because it is an organization that does not seek to make money. Non-profit organizations are anticipated to be able to give important data, including articulation of financial status, activity reports, cash flow reports, and budget summary notes, to various contributors and associations through PSAK 45 (ISAK 35). The church is a component of a non-profit organization that uses PSAK 45 (ISAK 35). According to an interview with the Mlati Parish treasurer, there are still difficulties in preparing the parish's financial reports because until now the depreciation cost of the parish's fixed assets has not been determined. The financial reports of the parish are not in compliance with KAS standards because there is no estimate for fixed asset depreciation expenses. The PKM Team of the Accounting Study Program, Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta, seeing the importance of transparency in the collection and use of funds from non-profit organizations such as churches, tries to assist the Saint Aloysius Gonzaga Parish in determining the amount of depreciation expense per year, making a list of fixed assets, and creating accounting guidelines for fixed assets. The Guide to the Fixed Asset Inventory Module and the Excel File List of Fixed Assets along with depreciation calculations that can be changed at any time if needed are the outputs of this PKM.
Co-Authors Bartolomeus Galih Visnhu Pradana Ch. Wiwik Sunarni Raharjono, Agus Budi