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All Journal Kinerja Journal of Indonesian Economy and Business Syntax Literate: Jurnal Ilmiah Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Perilaku dan Strategi Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) The Indonesian Journal of Accounting Research JURNAL ILMIAH GEMA PERENCANA ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Balance: Jurnal Ekonomi
Julianto Agung Saputro
Sekolah Tinggi Ilmu Ekonomi YKPN
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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RELEVANSI NILAI DIVIDEND YIELD DAN RASIO P/E DENGAN PERTUMBUHAN PERUSAHAAN Julianto Agung Saputro
Journal of Indonesian Economy and Business (JIEB) Vol 17, No 4 (2002): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.412 KB) | DOI: 10.22146/jieb.6817

Abstract

Analysts use valuation model in determining and evaluating share prices. Survey evidence suggests that the dominant valuation model is the price-earnings (P/E) ratio, but that other approaches such as the dividend yield are also important. This study develops and tests a market valuation models whose main prediction is that equity value is a function of earnings, dividends and book value. This study demonstrates that growth firms relevant use P/E ratio approach, and that not growth firms more relevant use dividend yield ratio approach than P/E ratio.Keywords: P/E ratio, dividend yield, market valution model, growth firm
Analisis Hubungan antara Gabungan Proksi Investment Opportunity Set dan Real Growth dengan menggunakan Pendekatan Confimatory Factor Analysis Julianto Agung Saputro
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.92

Abstract

This study develops and makes composite observed variables from individual investment opportunity set (IOS) proxies into one latent variable using structural equation models with a confirmatory factor analysis approach. Three composite IOS proxies are then created based on some individual IOS proxies, namely price related IOS, investment related IOS and variance related IOS. These composite IOS proxies are correlated with the real growth to prove that the model has consistency and ability to predict the real growth.A confirmatory factor analysis results in all observed variables that make latent variables for each model at t+1 to t+4 show that they have a significant measurement model fit, except the composite IOS proxy based on variance.Correlation tests for all models show that the results are consistent with those of early studies that have positive corelation with real growth. Composite IOS proxy based on variance has strong positive dan significant correlation with real growth at t+1 and t+2. Composite IOS proxy based on price and investment have positive and significant correlation at t+1 to t+4.
Kesempatan Bertumbuh dan Manajemen Laba: Uji Hipotesis Political Cost Julianto Agung Saputro; Lilis Setiawati
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.120

Abstract

In this paper, we test political cost hypothesis in Indonesian market. Political cost hypothesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government and regulator. In this context we evaluate firms with high investment opportunity set (IOS). Firm with high IOS faces more political cost than firm with low IOS. So it is hypothesized that they will be lowering income to minimize the political cost, like increasing demand of labor union, government intrusion, antitrust regulator and the other. Consistent with previous study, we find that firm with high investment opportunity set manage accrual downward to counter the potential government intrusions and to reduce the political cost.
Kemampulabaan Industri Terdampak Sebelum Dan Selama Pandemi Covid-19: Uji Beda Antar Sektor Di Bursa Efek Indonesia Cahyo Indraswono; Julianto Agung Saputro; Nimas Kurnia Utami
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.947

Abstract

Kemampulabaan perusahaan merupakan pondasi utama dalam bisnis. Tanpa adanya laba yang cukup bisnis tidak dapat berjalan secara sempurna. Beberapa kondisi yang memungkinkan perusahaan memperoleh laba sangat tergantung dari kondisi perekonomian suatu Negara. Kondisi pandemi COVID-19 membawa banyak perubahan hingga saat ini. Kondisi pandemi mengharusnya perubahan pola hidup menjadi fokus pada kesehatan. Hal ini tentunya juga berdampak pada beberapa sektor perusahaan yang lain. Penelitian ini menguji kemampulabaan perusahaan pada sektor Kesehatan, Manufaktur dan Transaportasi-Logistik. Pemilihan sektor ini didasarkan pada analisa kondisi dan situasi selama pandemi yang merupakan sektor terdampak. Hasil penelitian mengungkapkan bahwa sebelum dan selama pandemi sektor kesehatan mengalami perbedaan yang signifikan yaitu mengalami kenaikan laba. Sektor manufaktur dan Transportasi-Logistik mengalami perbedaan signifikan yaitu mengalami penurunan laba. Berdasarkan hasil uji beda pada ketiga sektor tersebut secara signifikan terdapat perbedaan antar ketiga sektor tersebut
Analisis model untuk memprediksi bond rating berdasarkan rasio keuangan dan non keuangan Nurma Gumpita Sabrina Lestari; Danur Damar Sasongko; Mahardian Mustiko Nugroho; Julianto Agung Saputro
KINERJA Vol 19, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v19i3.11464

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh  faktor akuntansi dan faktor non akuntansi dalam memprediksi peringkat obligasi pada perusahaan non keuangan. Faktor akuntansi terdiri dari profitabilitas, likuiditas, solvabilitas, leverage, dan faktor non akuntansi adalah ukuran perusahaan. Penelitian ini menggunakan teknik purposive sampling dan diperoleh 45 sampel yang berasal dari perusahaan yang terdaftar dalam pemeringkatan PT Pefindo dan terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Sedangkan, teknik pengumpulan data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi logistik biner dan pengolahan data menggunakan SPSS 15 for windows. Hasil analisis menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan berpengaruh positif dan signifikan terhadap peringkat obligasi, likuiditas berpengaruh negatif dan signifikan terhadap peringkat obligasi, dan solvabilitas berpengaruh negatif dan tidak signifikan terhadap peringkat obligasi. Kebaharuan penelitian ini adalah artikel ini menggunakan teori stakeholder yang dijadikan grand teory dalam penelitian ini.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.017 KB) | DOI: 10.36418/syntax-literate.v8i6.12575

Abstract

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

Abstract

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

Abstract

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.
Accounting, Design, and Website Training for Banyu Biru Hand Fan Craft Hand Fan Atika Jauharia Hatta; Tri Ciptaningsih; Aruman; Theresia Trisanti; Julianto Agung Saputro; Arif Budiarto
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 12 No. 1 (2024): (Januari, 2024) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sai
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v12i1.3172

Abstract

Abstract.  A series of training and mentoring were carried out in community partnership program to improve the ability of the Kipas Banyu Biru Craft SMEs to manage their business. So far, the Kipas Banyu Biru Craft has not kept a record of its financial transactions, so it is difficult to know how much profit is actually earned from this business. In addition, other problems faced by Kipas Banyu Biru Craft are the design of the fan motif which is still simple, as well as marketing that is still traditional and does not use information technology. To overcome this problem, several activities have been carried out. There are providing training and assistance in accounting bookkeeping either manually or using a computer, training and assistance in developing more fan motif designs, and training and assisting internet websites for marketing. The results show that partners are now skilled in bookkeeping and making fan motif designs, and are skilled at using internet websites for marketing their products.
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

Abstract

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 (α=5%) and 0,1 (α=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.
Co-Authors Arif Budiarto Aruman Atika Jauharia Hatta Hambali Cahyo Indraswono, Cahyo Danur Damar Sasongko Etty Puji Lestari Ira Geraldina Kusuma, Manggar Wulan Lilis Setiawati Mahardian Mustiko Nugroho Nimas Kurnia Utami Nurma Gumpita Sabrina Lestari Pramesti, Nataza Intan Prentha, Rafid Rizal Diansyah Theresia Trisanti Tri Ciptaningsih Widyasti, safira Anggra Wisnu Haryo Pramudya