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FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Setiawan, Antonius Singgih; Karsana, Yusef Widya
Jurnal Akuntansi Vol 19, No 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors

PEMBERDAYAAN UMAT LINGKUNGAN STASI POJOK PENGEMBANGAN GUA MARIA PENOLONG ABADI PAROKI SANTO PETRUS DAN PAULUS KLEPU R. Rubiyatno; Yusef Widya Karsana; A. Joko Siswanto; Fr. Reni Retno Anggraini; Novita Dewi
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): April 2022
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v5i1.3918

This Community Service aims to empower people in the POJOK environment in structuring and developing the prayer garden of the Maria Cave, Mother of Eternal Helper (GMPA). Partners involved in this service are volunteers, observers, and donors. The steps in this community service are (1) Conducting discussions with the people who live around the cave location; (2) Assisting the people in arranging the place of prayer to create a comfortable, clean, neat, beautiful, cool, safe, and polite atmosphere; (3) Helping the people to obtain funds to buy sand, cement, bricks in the business of making boreholes and providing RO water; (4) Assisting the people in managing and maintaining the facilities in the location around the Maria Cave; and (5) Assisting the people in serving the visitors to the Cave of Mary who will pray. The result of this service is the implementation of the arrangement of facilities and environments for prayer places, such as water sources, bathrooms, shade trees, and seats. With the support of donors, at this time the Cave of Mary has also been equipped with various adequate prayer facilities, such as a statue of Mary, the Corpus of Jesus, and a candle holder. With the availability of complete prayer facilities and a neat arrangement of the cave environment, now the Maria Cave "Eternal Helper" is a place of prayer that has a comfortable, clean, cool, and solemn atmosphere.

FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Antonius Singgih Setiawan; Yusef Widya Karsana
Jurnal Akuntansi Vol. 19 No. 3 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i3.83

Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors

Corporate Social Responsibility Motives in Batik Enterprises During the COVID-19 Pandemic: An Exploratory Study Yusef Widya Karsana; Francisca Reni Retno Anggraini; Fransiscus Asisi Joko Siswanto
Journal of Accounting and Investment Vol 23, No 3: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The study aims to describe Corporate Social Responsibility (CSR) activities by Micro, Small, and Medium Enterprises (MSMEs) during the pandemic, ascertain the CSR motives, and analyze the relationship between these motives and the characteristics of social and green entrepreneurship.Design/Methodology/Approach: This research was qualitative. Data were collected through Focus Group Discussions (FGD) with the Indonesian Batik Lovers Group (IBLG) Sekar Jagad and in-depth interviews with Batik entrepreneurs. Research findings: Batik entrepreneurs can still survive with the help of IBLG Sekar Jagad, which continued to aid through collaboration with various government agencies. Batik entrepreneurs successfully survived by modifying the employee compensation model. Regarding the prevention of environmental pollution, they still use synthetic materials, but the use has been strictly controlled. In addition, their motive for continuing to carry out CSR activities is Batik preservation.Theoretical contribution/Originality: This research provides an additional discussion on the motivation of MSMEs in CSR activities.Practitioner/Policy implication: This research provides information for the government to increase the awareness of Batik business actors to carry out CSR activities voluntarily. This study result can be used to develop MSMEs mentoring models to support social and green entrepreneurship achievement. Research limitation/Implication: The limitation of the study is that the study only involved three informants from the Batik enterprise actors, so the conclusions are only based on the interviews of these three informants.

ANALISIS KINERJA SAHAM EMITEN DAL AM PERIODE SATU TAHUN SETELAH PENAWARAN PERDANA Yusef Widya Karsana
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThe objective of this research is to examine short term performance of stock price after Initial Public Offering (IPO) in Indonesia, and also to know whether there are differences between weekly stock price performance and monthly stock price performance. The stock price performance is measured by abnormal return and wealth Relative. This research is an empirical study for the companies which performs IPO in the period of2000 to 2006. Re> ult of the analysis shows that all period tested, weekly performance and monthly performance, are outperformed. The comparation of the performance shows that weekly stock price performance is higher than monthly stock price performance.Keywords .'Initial Public Offering, weekly stock price performance, monthly stock priceperformance, abnormal return, wealth relative

PENDAMPINGAN PEMBUKUAN DANTATA KELOLA KEUANGAN YANG BAIK DI COLUMBARIUM, KEVIKEPAN DAERAH ISTIMEWA YOGYAKARTA Anggraini, Fr Reni Retno; Karsana, Yusef Widya; Siswanto, FA Joko; Marianti, Maria Merry; Kristanto, Agustinus Tri; Sinaga, Klemensia Erna Christina
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): April 2024
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v7i1.8035

This community service aims to help partners manage financial transaction books so that they have good financial governance. Partners in this service are the Management of the Paguyuban Sukma Sinukarta Jogjakarta. In general, the method of implementing this service is by assisting with financial bookkeeping and financial governance administration. The steps in the service are holding discussions with community association administrators, exploring problems in the bookkeeping of financial transactions and good governance, providing assistance in preparing financial reports and accountability, and holding discussions with administrators to evaluate the good financial management of the Columbarium. The result of the service is that the management can keep books of financial transactions and have good financial governance. The management can maintain and provide services regarding financial information to people whose families are buried in the Columbarium.

DOES THE RISK DISCLOSURE DECREASE COST OF DEBT? : Empirical study on Consumption Sector Companies Listed on the Indonesia Stock Exchange for the period of 2019 to 2022 Karsana, Yusef Widya
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.54643

This research aims to find out whether Risk Disclosure can reduce debt costs for public companies in Indonesia, especially for consumption sector companies. The period in this research is 2019 to 2022. Risk Disclosure is measured using content analysis. The hypothesis was tested using panel data regression analysis with a Random Model and adding control variables consisting of Return On Equity, Leverage, Firm Size, and proportion of independent commissioners. The results of this research indicate that risk disclosure has a positive effect on the cost of debt. This means that the higher risk disclosure does not reduce the cost of debt, but even increases the cost of debt. This finding is contrary to the hypothesis which states that risk disclosure has a negative influence on the cost of debt. The control variables that influence the cost of debt are Company size and the proportion of independent commissioners, while Return On Equity and Leverage do not influence the cost of debt. These findings provide a reference about the consequences of risk disclosure on the Company's cost of debt. Research on the cost of debt is very relevant in Indonesia because many companies still rely on creditors for funding. Keywords: Cost of Debt, Risk Disclosure (RD), consumption sector.

PEMBERDAYAAN UMAT LINTAS PAROKI DALAM PENGELOLAAN COLUMBARIUM, KEVIKEPAN DAERAH ISTIMEWA YOGYAKARTA Karsana, Yusef Widya; Siswanto, Fransiscus Asisi Joko; Anggraini, Fransisca Reni Retno; Rubiyatno, Rubiyatno; Dewi, Novita; Harnoto, L. Bambang
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): April 2023
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v6i1.5325

This event aims to empower people from various parishes in the management of the Columbarium to be involved in becoming community administrators, awareness of the use of Columbarium facilities, and involvement in praying for the ancestors. There are 2 partners involved in this service, namely Partner 1: Management and Partner 2: Observers and donors. The steps in the dedication are a. inviting people to be involved in novena prayer activities, b. invite people to be involved in the fundraising process, c. invite people to be involved in columbarium development activities and d. invite people to be involved in socializing the use of the columbarium. The result of the dedication is that many people are involved in various activities, namely prayer, raising funds and donors, building activities of the Columbarium, and participating in the socialization of the use of the Columbarium. The Columbarium will be a comfortable, clean, neat, beautiful, cool, safe, orderly storage place for ashes and bones. The facilities available at the Columbarium are: bathrooms, parking lots, seats, tap water, and the Joglo building. The administrators and volunteers are able to maintain and provide services to visitors who will pray for the ancestors.

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