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All Journal Ilomata International Journal of Tax and Accounting Jurnal Kedaymas Media Riset Akuntansi Auditing & Informasi
Djoko Suhardjanto
Sebelas Maret University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EDUKASI PERSEBARAN COVID-19 DAN KETAHANAN PANGAN PADA KAMPUNG PADAT PENDUDUK DI KOTA SURAKARTA Djoko Suhardjanto; Samantha Thaidy; Yeni Priatnasari
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

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Abstract

Abstrak Universitas Sebelas Maret (UNS) through the Institute of Research and Community Service (LPPM) held a Real Work Lecture (KKN) UNS against Covid-19. Students become covid-19 outbreak response volunteers who are expected to help the government provide education about Covid-19 to the public to remain vigilant and implement healthy lifestyles during the Covid-19 pandemic. KKN UNS Covid-19 Phase 2 is held for 45 days, starting from May 15th – June 30th, 2020. The methods used are online and offline socialization and education on the prevention of covid-19 virus spread, the latest information on Covid-19, online learning, and agriculture for food security. Media used are social media such as whatsapp, youtube, and instagram. The result of the activities or programs that have been implemented is that the community realizes the importance of maintaining mental and physical health during the Covid-19 pandemic, the community is ready to face the adaptation of new savagery, providing education about agriculture at home so that food needs are met during the Covid-19 pandemic, people, especially students, can obtain online learning materials. 
Biological Asset Disclosure in Indonesia Aminah Aminah; Djoko Suhardjanto; Rahmawati Rahmawati; Jaka Winarna; Dea Oktaviana
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.54 KB) | DOI: 10.52728/ijtc.v3i4.561

Abstract

The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not fully disclosed their biological assets. The focus of the research is to observe how biological assets, company growth, auditor type, and public ownership influence biological assets disclosure. Plantation & crops companies listed on the Indonesia Stock Exchange (IDX) are the population for this study, with a total of 25 entities. 13 out of 25 companies became the research sample taken using a purposive sampling method. The research technique uses panel data regression in Eviews 10. The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Company growth has an insignificant positive effect on the disclosure of biological assets, public ownership has an insignificant negative effect on the disclosure of biological assets.
THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES Yeni Priatna Sari; Djoko Suhardjanto; Agung Nur Probohudono; Setyaningtyas Honggowati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.16473

Abstract

Abstract The objective of this paper is to examine the influence of the stakeholders on the risk disclosure of the state owned enterprises. Secondary data were sourced from the annual report of 14 sample state owned enterprises taken from the Indonesia Stock Market over 2010-2019 and the Indonesian Ministry of State Enterprises. Regression analysis was applied to test the stakeholders' influence on the state owned enterprises' disclosure. This research uses quantitative method and regression analysis to find that geographic diversification, leverage, and rating announcements issued by the rating agency significantly affect the risk disclosure of state-owned enterprises. This research contributes to the policy.
THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES Yeni Priatna Sari; Djoko Suhardjanto; Agung Nur Probohudono; Setyaningtyas Honggowati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.16473

Abstract

Abstract The objective of this paper is to examine the influence of the stakeholders on the risk disclosure of the state owned enterprises. Secondary data were sourced from the annual report of 14 sample state owned enterprises taken from the Indonesia Stock Market over 2010-2019 and the Indonesian Ministry of State Enterprises. Regression analysis was applied to test the stakeholders' influence on the state owned enterprises' disclosure. This research uses quantitative method and regression analysis to find that geographic diversification, leverage, and rating announcements issued by the rating agency significantly affect the risk disclosure of state-owned enterprises. This research contributes to the policy.
Co-Authors Agung Nur Probohudono Aminah Aminah Dea Oktaviana Jaka Winarna Rahmawati Rahmawati Samantha Thaidy Setyaningtyas Honggowati Yeni Priatna Sari Yeni Priatnasari