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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Wacana Hukum E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bussman Journal : Indonesian Journal of Business and Management Economic Reviews Journal Sidoluhur Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) SWARNA Journal of Management and Creative Business Indo-Fintech Intellectuals: Journal of Economics and Business JAKBS Jurnal Nirta: Studi Inovasi PENG: Jurnal Ekonomi dan Manajemen J-CEKI PESHUM
DJOKO KRISTIANTO
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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017 Wahyu Candra Susilowati; Djoko Kristianto; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.122 KB)

Abstract

This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis techniques in this study are the Altman Z-score method using 5 ratios, namely working capital to total asset ratio (X1), retained earnings to total asset ratio (X2), earnings before interest and taxes to total asset ratio (X3) , Book Value of Equity to Book Value of Liabilities (X4). The results showed that the financial condition of Islamic banks is in a healthy condition. This can be seen from the average value of Zscore Islamic banks in 2013 to 2017 the average value of zscore is above 2,60.
ANALISIS PENGARUH PERSPEKTIF FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI Periode 2014- 2018) Sofiana Alvin; Bambang Widarno; Djoko Kristianto
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.v16i4.6229

Abstract

The theme of this research is frauduluent financial reporting. The purposeof this study is to identify indication fraudulent financial reporting using thePentagon fraud theory. Pentagon fraud theory has five elements of fraud riskthese are pressure, opportunity, rationalization, competence, and arrogance.Testing of the pentagon fraud risk elements uses proxy variables, namely financialstability, external pressure, ineffective monitoring, nature of industry, change inauditor, change in director, and Number of CEO’s Pictures. Meanwhile, for thefraudulent financial reporting variable using proxy F-Score. The sample used was16 state-owned companies listed on the Indonesia Stock Exchange in the period2014-2018 with by means of a method of sampling the sampling method ofpurposif. An instrument of analysis that was used in this research was multiplelinier regression analysis. The results of the study obtained the conclusion thatthere are two variables which were significant negative in influencing thefinancial statement fraud, these are external pressure and nature of industry.Meanwhile financial stability, ineffective monitoring, change in auditors, changein directors and number of ceo’s picture has not been affecting in fraudulentfinancial reporting.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Catur Oktaviani; Rispantyo Rispantyo; Djoko Kristianto
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.v16i4.6231

Abstract

Corporate Social Responsibility Disclosure is a firm commitment toparticipate in the sustainable economic development to improve the quality of lifeand give benefit for environment or the company itself, the local community andsociety. The framework of social responsibility reporting concept which can beused is the Global Reporting Initiative (GRI) in the form of sustainability reports.However only few companies have disclosed their social responsibility activitiesin a sustainability report. The purpose of this study is to examine the influence offirm size, probability, leverage and media exposure to corporate socialresponsibility disclosure. The dependent variable is corporate socialresponsibility. Independent variable are firm size, profitability, leverage andmedia exposure. This study was used secondary data from annual reports andfinancial reports of manufacturing companies which were listed in Indonesiastock exchange in 2016-2018 period. Samples were 60 manufacturing companies.This study used purposive sampling method and multiple linear regression as theanalysis method. Before being conducted by regression test, it was examined byusing the classical assumption test. The results of this study indicate that firm sizeand profitability not have significant influence to the CSR disclosure meanwhilethe leverage and media exposure have a positive significant influence to CSRdisclosure.
ANALISIS ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PT POS Indonesia (Persero) Tahun 2014- 2018) Ria Avriyanti; Dewi Saptantinah; Djoko Kristianto
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.v16i4.6232

Abstract

ThisSstudyaaims tozanalyze the cash flow statement inaassessingtheccompany's financialpperformance. The benchmarks useddin assessingfinancial performance are operatingccash flowwratio, cash-toointerest coverageratio, capitaleexpenditureeratio, total debt ratio, cash-to-current debt coverageratio, cash flow adequacy ratio, fund flow coverage ratio, and net cash flow ratio.free. This study uses a descriptive qualitative method, with the sample used is thePT POS Indonesia (Persero) cash flow statement from 2014 to 2018. Theresultssof theaanalysis of thissstudysshowwthat the financial performance of thePT POS Indonesia (Persero) company is not good. Because of the eight ratiocalculations, only three ratios meet the standard ratio of one. The results of theTrend in financial performance show that the four ratios consisting of operatingcash flow ratios, total debt ratios, cash coverage ratios to current debts, and fundflow coverage ratios have an increasing Trend while the cash to interestcoverage ratio, capital expenditure ratios, adequacy ratios cash flow, and theratio of net free cash flow has a downward Trend.
SUNSET POLICY UNTUK WAJIB PAJAK BERDASARKAN PASAL 37 A UNDANG UNDANG KETENTUAN UMUM PERPAJAKAN DJOKO KRISTIANTO
Wacana Hukum Vol 8 No 2 (2009): Wacana Hukum
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/1.jwh.2009.8.2.313

Abstract

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience
The Effect of Leverage and Company Size on Company Value Moderated by Corporate Social Responsibility (CSR) (Case Study on LQ 45 Stock Company 2017-2019) Dewi Saptantinah Puji Astuti; Djoko Kristianto; Hesti Setyoningsih
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3635

Abstract

Firm value is the investor's perception of the company, which is often associated with stock prices. Firm value can be increased through several indicators, including leverage, company size, and corporate social responsibility. The purpose of this study was to determine the effect of leverage and firm size on firm value with CSR as a moderating variable. This study uses secondary data sources. The population in this study is the LQ45 stock company for the 2017-2019 period. The samples obtained were 23 companies using the purpose sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, hypothesis testing and absolute difference analysis test. The results of the study concluded that leverage has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value. CSR cannot moderate the effect of leverage and firm size on firm value in companies that are members of LQ45 shares for the 2017-2019 period.
MANAJEMEN MASJID : PENGELOLAAN KEGIATAN HARI RAYA IDUL ADHA 1442 H MASJID KH. AKHMAD DAHLAN SIDOMULYO-MAKAMHAJI KARTASURA Setyaningsih Sri Utami; Djoko Kristianto; Rolan Mart Sasongko
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 01 (2021): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.815 KB)

Abstract

Bagi masyarakat di Indonesia, pelaksanaan penyembelihan hewan kurban pada hari raya Idul Adha biasanya dilangsungkan secara mandiri oleh masyarakat. Kegiatan di mulai dari pengumpulan hewan sebelum disembelih, sampai distribusi dagingnya kurban. Mengingat dalam dan pentingnya makna kurban, seyogyanya ibadah kurban dilaksanakan dengan sistem manajemen yang baik. Seiring dengan semakin baiknya pemahaman agama islam dan meningkatnya pengamalam ajaran agama islam. Pengabdian pada masyarakat ini dilakukan di Masjid KH. Ahmad Dahlan-Sidomulyo Makamhaji Kartasura. Adapun tujuan pengabdian pada masyarakat ini adalah pendampingan pengelolaan manajemen masjid dalam rangka kegiatan Idul Adha. Metode yang di gunakan dalam pengabdian ini adalah manajemen masjid, dengan melakukan pendampingan administrasi, tatacara pelaksanaan penyembelihan hewan kurban, pendistribusian daging kurban kepada masyrakat, serta pembuatan laporan pertanggungjawaban kegiatan penyembelihan hewan kurban. Kesimpulan di dalam pengabdian ini adalah bahwa panitia pengelolaan hewan kurban dapat menjalankan kegiatan sesuai dengan perencanaan yang telah di buat oleh seluruh panitia. Hasil luaran di dalam pengabdian ini adalah buku pedoman praktis Manajemen Masjid : Pengelolaan Kegiatan Idul Adha.
THE INFLUENCE OF IMPLEMENTATION ALTERNATIVE AUDIT PROCEDURES ON THE AUDIT QUALITY RESULTS IN THE COVID-19 PANDEMIC: (Study at Auditors on Public Accounting Firm Auditors in Central Java) Astuti, Dewi Saptantinah Puji; Pratama, Khofifah Indar; Kristianto, Djoko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.492

Abstract

The accuracy of the audit results is determined by the auditor's ability to perform their duties in accordance with the applicable public accountant code of ethics and auditing standards. The auditor can find irregularities in the client's accounting system while auditing the financial statements of the client and report them in the audited financial statements. The purpose of this study was to determine whether the covid-19 pandemic that occurred affected auditors in auditing the financial statements of a company, causing differences in the quality of audit results. This study uses a survey method using a quantitative approach. The data collection method used a questionnaire with a sample of 90 respondents who were both junior and senior auditors at the Public Accounting Firm in Central Java. Sampling technique with saturated sampling. Based on the results, all variables have a significant effect on the quality of audit results during the COVID-19 pandemic. This shows that if the variables of audit evidence, audit digitization, and professional skepticism are good, the quality of the audit results will also be good.
Pengaruh Pergantian Manajemen, Opini Audit, Ukuran KAP dan Auditfee Terhadap Auditor switching (Studi Kasus pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Kinanti Septina dewi; Djoko Kristianto
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Auditor switching is an action of the company in changing auditors or Public Accounting Firms that aims to maintain auditors' independence so that they remain objective in auditing clients' financial statements. The purpose of this study is to find out the significance of Management Change, Audit Opinion, Size of Public Accounting Firms, and Audit fees for Auditor switching. This study uses a type of quantitative data with the data source used is secondary data, namely annual financial statements accessed through the official website of the Indonesia Stock Exchange for the 2019-2023 period. The total population of this study is 70 companies and the sampling method uses the purposive sampling technique so that the number of samples that meet the criteria is 26 companies. The data collection method used is a documentation technique. The analysis techniques used are descriptive statistical tests, logistic regression analysis, and hypothesis tests. The results of the study found that management change had a significant positive effect on switching auditors, audit opinions did not have a significant effect on switching auditors, the size of public accounting firms had a significant negative effect on switching auditors and audit fees had no effect on switching auditors in infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period.
Pengaruh Kepemilikan Institusional, Komisaris Independen, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak(Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Fadhilah, Kholbi Linta; Kristianto, Djoko
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/nrrg0p79

Abstract

Penghindaran pajak merupakan upaya yang dilakukan oleh wajib pajak untuk meminimalkan jumlah biaya pajak terutang dengan cara legal yang sesuai dengan peraturan perundang-undangan yang ada. Penghindaran pajak yang dilakukan masih dalam ruang lingkup peraturan perpajakan yaitu memenuhi beban pajak minimum yang telah ditetapkan. Tujuan penelitian ini adalah untuk mengetahui signifkansi pengaruh Kepemilikan Institusional, Komisaris Independen, Profitabilitas, dan Leverage terhadap Penghindaran Pajak. Penelitian ini menggunakan jenis data kuantitatif dan sumber data penelitian sekunder dengan menggunakan situs Bursa Efek Indonesia (BEI) tahun 2018-2022. Populasi penelitian ini adalah 65 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 9 perusahaan pertambangan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji t, uji f, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional, Profitabilitas, dan Leverage berpengaruh negatif dan signifikan terhadap Penghindaran pajak. Sedangkan, Komisaris Independen tidak berpengaruh negatif dan signifikan terhadap Penghidaran Pajak.
Co-Authors Ade Irma, Fitria Aini, Ima Nur Alvin, Sofiana Ana, Liya Wahyu Anggun Marettha Anita Wijayanti Annisa Nurul ’Aini Aprilia, Shelly Ari Wibowo, Handika Rizka Aris Eddy Sarwono Avianty, Hani Dyah Avriyanti, Ria AYU WULANSARI AYU WULANSARI, AYU Azizah, Laila Nur Bambang Widarno Berliana, Farida Catur Oktaviani Clara Alvinasari Agestha de Jesus Ximenes, Maria Angelina Antonio Modesta Devina Kusuma Wardani Dewi Saptantinah DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Dewi SPA Dwi Maulida, Lelly Faricha Dwi Mita Sari Eva Hidayati Safitri Fachturozi, Ichvan Fadhilah, Kholbi Linta Fadjar Harimurti Fadjar Harimurti Fitri, Sari Elisa Fitria Ade Irma Fredinan Yulianda Handayani, Muji Handika Rizka Ari Wibowo Hesti Setyoningsih Hidayah, Liina Hasna Hidayati, Kanitha Ilham Alfa Fauzan Isdihar, Niluh Jayanti, Zeny Khasanah, Winda Nur Kinanti Septina dewi Kuryana, Aviani Lestariningrum, Nisa Liina Hasna Hidayah Manek, Maria Venty Maretta, Anis Lila Marettha, Anggun Marlina, Iin Muji Handayani Mulyani, Novi Tri Musliamawan Setya Aji Ningsih, Hayu Wulan Novi Tri Mulyani Novita Sari Novita Sari Nur Anissa Nurul ’Aini, Annisa Oktaviani, Catur Pitaloka, Tiara Diah Pratama, Khofifah Indar Priya Oktavianti Riana Puji Astutie, Dewi Saptantinah PUJIANTO, GLADYS Pujiastuti, Hartini Ramadan, Taufik Ratna Damayanti Ratsianingrum, Endah Revitasari, Desya Noveria Ria Avriyanti Rindi Novitasari Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rolan Mart Sasongko Rosa, Cindy Alfira S.Pd. M Kes I Ketut Sudiana . Santoso, Heru Mulyadi Saptantinah, Dewi Sari, Dwi Mita Septia Anggraini Setya Aji, Musliamawan Setyaningsih Sri Utami Silviana Nugraini Kusuma Sofiana Alvin Suharno Suharno Sukmaningrum, Detra Alivia Sulistia Ningsih, Sulistia Sunarti Susilowati, Wahyu Candra Tiara Diah Pitaloka Triasanti, Anindita Ummah, Fitri Khoiru Utami, Elfrida Anggun Kurnia Wahyu Candra Susilowati Wardani, Devina Kusuma Widayanti Widayanti Widayanti Widayanti Wulandari Wulandari Wulandari Wulandari Zeny Jayanti