Garuda - Garba Rujukan Digital

Strategi Manajemen Keuangan Perusahaan Pariwisata dalam Menghadapi Pandemi Covid-19 Rizal Diansyah; Ira Geraldina; Julianto Agung Saputro
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Tourism is one sector that has a major impact on the community's economy. The tourism sector absorbs a lot of labor, increases regional income, and increases the country's foreign exchange. Since the Covid-19 case appeared in Indonesia in March 2020, the tourism sector has experienced a drastic decline in income. This is due to a policy that prohibits mobility between regions and the closure of tourist destinations in red-zone areas. The right financial management strategy is very important because companies must be adaptive and innovative to survive. This study aims to analyze the financial management strategy of Perumda Owabong and BUMDes Serang Makmur Sejahtera in dealing with the Covid-19 pandemic. The method used in this study is a qualitative method with a comparative approach. The informants in this study were top management at Perumda Owabong and BUMDes Serang Makmur Sejahtera. The results of this study indicate that the financial management strategies used by Perumda Owabong and BUMDes Serang Makmur in dealing with the Covid-19 pandemic are broadly the same, namely defensive and diversified management strategies but with their own uniqueness

Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5765

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.

PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET PADA PERGURUAN TINGGI NEGERI (PTN) DI INDONESIA Prentha, Rafid; Lestari, Etty Puji; Saputro, Julianto Agung
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13655

Penelitian ini bertujuan untuk menganalisis pengaruh Inventarisasi Aset, Audit Hukum, dan Penilaian Aset terhadap Optimalisasi Pemanfaatan Aset pada Perguruan Tinggi Negeri (PTN) di Indonesia. Permasalahan yang mendasari penelitian ini adalah belum optimalnya pemanfaatan aset pada PTN di Indonesia meskipun memiliki aset tetap yang bernilai triliunan rupiah. Data menunjukkan aset tetap Direktorat Jenderal Pendidikan Tinggi, Riset, dan Teknologi mencapai 89,12% dari total aset tetap Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi senilai Rp 420,24 triliun pada tahun 2020. Penelitian dilakukan pada 185 pengelola aset dari 76 PTN di Indonesia menggunakan kuesioner. Analisis data menggunakan metode regresi linier berganda dengan alat bantu software SPSS 26.0. Hasil penelitian menunjukkan bahwa hipotesis pertama (H1) didukung, dimana Inventarisasi Aset berpengaruh positif dan signifikan terhadap Optimalisasi Pemanfaatan Aset dengan nilai t-hitung 4,755 > t-tabel 1,967 dan nilai signifikansi 0,000 < 0,05. Hipotesis kedua (H2) tidak didukung, dimana Audit Hukum berpengaruh negatif dan tidak signifikan terhadap Optimalisasi Pemanfaatan Aset dengan nilai t-hitung -0,089 < t-tabel 1,967 dan nilai signifikansi 0,929 > 0,05. Hipotesis ketiga (H3) didukung, dimana Penilaian Aset berpengaruh positif dan signifikan terhadap Optimalisasi Pemanfaatan Aset dengan nilai t-hitung 11,100 > t-tabel 1,967 dan nilai signifikansi 0,000 < 0,05. Koefisien determinasi Adjusted R Square sebesar 0,631 menunjukkan bahwa 63,1% variasi Optimalisasi Pemanfaatan Aset dapat dijelaskan oleh variabel independen dalam model, sisanya 36,9% dijelaskan oleh faktor lain di luar model. Uji F menghasilkan nilai F-hitung 106,098 lebih besar dari F-tabel 2,67 dan nilai signifikansi 0,000 lebih kecil dari 0,05 yang berarti model regresi layak digunakan.

DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY (CSR) COST Widyasti, safira Anggra; Saputro, Julianto Agung
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3349

This research aim conducted to provide empirical evidence regarding the determinants that affect the cost of CSR. The variables X used are profitability (ROA), firm size, tax avoidance (ETR), and using CSR costs as the variable Y. This research takes data using a purposive sampling method on banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The analytical method used is multiple regression analysis and using Eviews 12 software, with a significance level of 0.05 (Î±=5%) and 0,1 (Î±=10%). the results of the study show that firm size and tax avoidance had a positive effect and significant effect on CSR costs. However, ROA had no effect and significant effect on CSR costs. This research also shows that the independent variable had able to predict the dependent variable reliably.

Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Pramudya, Wisnu Haryo; Saputro, Julianto Agung; Hatta, Atika Jauharia
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.

Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): 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.v26i2.5765

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.

The Effect Of Independence, Due Professional Care, And Audit Intensity On Audit Quality (Case Study At A Public Accounting Firm In Indonesia During The Covid-19 Pandemic) Pramesti, Nataza Intan; Saputro, Julianto Agung; Kusuma, Manggar Wulan
Jurnal Ekonomi Balance Vol. 19 No. 1 (2023): June 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i1.11109

The aims of this research are to describe the influence of: (1) influence of independence on audit quality in public accountant firms Indonesia. (2) influence of due professional care on audit quality in public accountant firms Indonesia. (3) influence of intensity examination on audit quality in public accountant firms Indonesia. Types of data on this research is primary data in the form of a questionnaire. Population of the research is an auditor who worked the public accountant and work from home during pandemic covid-19. Convenience sampling methods used is obtained from 118 respondents. From 133 questionnaires that were collected, there are 15 data cannot be used. Test requirements analysis included tests for normality, linearity test multicolinearity test, and heteroscedasticity test. The result of the research show that: (1) There is no effect between independence on audit quality, it proved by tcount, smaller than ttable namely 1,248 < 1,98 and the value of significance of 0,215 > 0,05. (2) There is significant effect between due professional care on audit quality, it proved by tcount larger than ttable namely 2,946 > 1,98 and the value of significance of 0.004 < 0,05. (3) There is significant effect between intensity examination on audit quality, it proved by tcount larger than ttable namely 4,244 > 1,98 and the value of significance of 0.000 < 0,05.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search