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All Journal JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Jurnal TIKOMSIN (Teknologi Informasi dan Komunikasi Sinar Nusantara) International Journal Law and Legal Ethics (IJLLE) Abdi Makarti Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Metalurgi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntan Publik
Sri Harjanto
Departemen Metalurgi dan Material, Fakultas Teknik, Universitas Indonesia, Depok 16424, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Other

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PENINGKATAN STRATEGI PEMASARAN DAN BRANDING UMKM DESA PENTUR KABUPATEN BOYOLALI MELALUI DIGITAL MARKETING Andriani Kusumaningrum; Sri Harjanto; Sri Siswanti; Setiyowati Setiyowati; Mita Purwati; Retno Tri Vulandari
ABDI MAKARTI Vol 2, No 2 (2023): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v2i2.523

Abstract

Economically, most of the residents of Pentur Village are farmers, both working in paddy fields and fields, apart from that, it is also a center for the bamboo woven craft industry which is the livelihood of some of the residents. In fact, Pentur village also has a fairly well-known foundation called "Tumpi Redhouse" which was founded on July 16 2012. In this library there are 2500 book collections, hundreds of film collections, various magazines and reference books. Apart from being a place to read, this library also holds various community empowerment activities such as agricultural activities and MSME groups. Several arts live in this village, various traditional ceremonies such as cleaning the village with shadow puppet performances are still held every year, apart from that, reog art, music and painting are also the breath of artistic activities in this village. The aim of this service is to implement visuals in content and digital marketing formats to improve the economy of Pentur village. Methods for implementing the service include content creator and digital marketing workshops for MSMEs in Pentur village. The resulting output is the implementation of the workshop. At the end of this program, activities will be published via print and online media.
Pengaruh Current Ratio Dan Net Profit Margin Terhadap Harga Saham Dengan Earning Per Share Dan Dividend Per Share Sebagai Variabel Mediasi Pada Perusahaan LQ. 45 Di Bursa Efek Indonesia Tahun 2019-2022 Bella Suci Maylianawati; Sri Harjanto; Dwi Rahayu
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1115

Abstract

This research aims to analyze the influence of the Current Ratio and Net Profit Margin on share prices with Earning Per Share and Dividend Per Share as mediating variables in LQ45 companies on the Indonesia Stock Exchange in 2019-2012. The sample taken was based on a saturation number of 180 companies. The data collection method used in this research is documentation, and the analysis technique uses regression analysis (path analysis) and the sobel test. The research results show that the Current Ratio has no effect on Earning Per Share and Net Profit Margin has a positive effect on Earning Per Share. Current Ratio and Net Profit Margin have no effect on Dividend Per Share. Current Ratio, Net Profit Margin, Earning Per Share, and Dividend Per Share have no effect on share prices. Earning Per Share is unable to mediate the Current Ratio of Share Prices. Earning Per Share is able to mediate Net Profit Margin on Share Prices. Dividend Per Share is not able to mediate the Current Ratio and Net Profit Margin on Share Prices.
Pengaruh Kompetensi, Kompleksitas dan Workload terhadap Kualitas Audit dengan Pemahaman Sistem Informasi Sebagai Variabel Moderasi Atta Putra Harjanto; Siti Rahayu Lorosae Murianingsih; Sri Harjanto; Armania Putri Wardhani
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.111

Abstract

Purpose: The purpose of this study is to analyze the Influence of Competence, Complexity, Workload on Audit Quality. In addition, this study is to determine whether or not there is a role of understanding information systems in moderating the influence of Competence, Complexity, Workload on Audit Quality. Method: The population in this study were auditors working in Public Accounting Firms in Semarang City. The research sample used a purposive sampling technique. The data collection technique was distributing questionnaires to 15 KAPs in Semarang City, with a note that 11 KAPs were willing to fill out the questionnaire while 4 KAPs refused to fill out the questionnaire. The analysis tool used was IBM SPSS Statistics 23. Findings: The results of the study prove that competence has a significant negative effect on audit quality, complexity and workload do not affect audit quality. Meanwhile, understanding information systems can moderate by strengthening the influence of competence on audit quality and understanding information systems can moderate by weakening the influence of complexity and workload on audit quality. Novelty: In this study, previous studies have not found involvement in competence, complexity, and workload that have an effect on audit quality. So the author is interested in researching more deeply about the factors that influence audit quality by presenting a moderating variable, namely understanding of information systems.
Pengaruh Capital Adequacy Ratio (CAR), Beban Operasional Pendapatan Operasional (BOPO), dan Non Performace Financing (NPF) Terhadap Profitabilitas pada Perusahaan Perbankan pada Bursa Efek Indonesia Tahun 2017-2019 Fidi Kurnianto; Sri Harjanto
Dharma Ekonomi Vol. 29 No. 1 (2022): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.408 KB) | DOI: 10.59725/de.v29i1.45

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh Capital Adequacy Ratio (CAR), Beban Operasional Pendapatan Operasional (BOPO), dan Non Performace Financing (NPF) Terhadap Profitabilitas pada Perusahaan Perbankan pada Bursa Efek Indonesia Tahun 2017-2019. Dalam penelitian ini yang menjadi populasi adalah jumlah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2019 yang berjumlah 43 perusahaan. Sampel dalam penelitian ini yaitu berjumlah 23 perusahaan dengan metode purposive sampling. Hasil Penelitian menunjukkan bahwa nilai t-hitung Capital Adequacy Ratio (CAR) (X1) adalah sebesar 0,497 dan nilai probabilitas lebih besar dari 0,05 yaitu sebesar 0,621. Hal ini menunjukkan bahwa variabel Capital Adequacy Ratio (CAR) (X1) tidak berpengaruh signifikan terhadap Profitabilitas. Hipotesis pertama dalam penelitian ini ditolak. Nilai t-hitung Beban Operasional Pendapatan Operasional (BOPO) (X2) adalah sebesar -4,745 dan nilai probabilitas lebih kecil dari 0,05 yaitu sebesar 0,000. Hal ini menunjukkan bahwa variabel Beban Operasional Pendapatan Operasional (BOPO) (X2) berpengaruh signifikan terhadap Profitabilitas. Hipotesis kedua dalam penelitian ini diterima. nilai t-hitung Non Performance Financing (NPF) (X3) adalah sebesar 1,237 dan nilai probabilitas lebih besar dari 0,05 yaitu sebesar 0,221. Hal ini menunjukkan bahwa variabel Non Performance Financing (NPF) (X3) tidak berpengaruh signifikan terhadap Profitabilitas. Hipotesis ketiga dalam penelitian ini ditolak.
Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2018 – 2021 Royan Bagus Hayyu; Sri Harjanto
Dharma Ekonomi Vol. 29 No. 2 (2022): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.313 KB) | DOI: 10.59725/de.v29i2.56

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2018 – 2021 yang berjumlah sebanyak 30 perusahaan. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 16 perusahaan yang merupakan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda yang dilakukan dengan bantuan program komputer SPSS versi 24.0 for windows. Hasil dari penelitian yang diperoleh secara parsial (uji-t) menunjukan bahwa nilai t-hitung profitabilitas (X1) adalah sebesar –3,423 dengan nilai signifikasi sebesar 0,001. Maka t-hitung > t-tabel (–3,423 > 2,008) dan nilai signifikasi < 0,05 (0,001 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung solvabilitas (X2) adalah sebesar –3,875 dengan nilai signifikasi sebesar 0,000. Maka t-hitung > t-tabel (–3,875 > 2,008) dan nilai signifikasi < 0,05 (0,000 < 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel solvabilitas berpengaruh negatif terhadap audit delay. Nilai t-hitung ukuran perusahaan (X3) adalah sebesar 1,372 dengan nilai signifikasi sebesar 0,176. Maka t-hitung < t-tabel (1,372 < 2,008) dan nilai signifikasi > 0,05 (0,176 > 0,05). Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel ukuran perusahaan tidak berpengaruh terhadap audit delay. Nilai F-hitung sebesar 8,755 dan F-tabel sebesar 2,786 atau F-hitung > F-tabel dengan nilai signifikasi yaitu 0,000 < 0,05. Berdasarkan pernyataan tersebut, dapat disimpulkan bahwa variabel profitabilitas, solvabilitas, dan ukuran perusahaan secara simultan (uji-f) atau secara bersama – sama berpengaruh terhadap audit delay.
Pengaruh Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Mohammad Risky Arya Pratama; Dwi Rahayu; Sutikni Sutikni; Sri Harjanto
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.157

Abstract

The purpose of this study is to determine the effect of solvency and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population of this study was 11 pharmaceutical companies listed on the IDX for the period 2020-2023, the number of samples was 8 which were taken based on purposive sampling techniques. The type of data used includes secondary data that can be accessed through the company's website, www.idx.co.id. The analysis method used is multiple regression analysis processed with the SPSS program. The results of the study indicate that solvency has a negative and significant effect on profitability. Meanwhile, company size shows a negative insignificant effect on profitability.
Analisis Pengaruh Non Performing Loan (NPL) Dan Struktur Modal Terhadap Profitabillitas Yang Dimediasi Oleh Pertumbuhan Kredit (Studi pada BPR di Provinsi Jawa Tengah Periode Tahun 2019-2021) Cahyo Cahyo; Sri Harjanto; Putu Sulastri
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.272

Abstract

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.
Student Smoking, School Discipline, and the Second Principle of Pancasila: A Qualitative Case Study of Violence in a Senior High School in Banten, Indonesia arie_febrianto febrianto; Didik Nugroho; Sri Harjanto; Sri Tomo
International Journal of Law and Legal Ethics Vol 7 No 1 (2026): Vol 7 Issue 1 April 2026
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/ijlle.v7i1.7042

Abstract

https://docs.google.com/document/d/1s3YssutAKvvZruahXtOLJwLsR-VtHx56/edit?usp=sharing&ouid=112411647335528457171&rtpof=true&sd=true
Co-Authors Ain Hajawiyah Akhmad Herman Yuwono Andriani Kusumaningrum Andriani Kusumaningrum arie_febrianto febrianto Armania Putri Wardhani Asrori . Atta Putra Harjanto Bambang Suharno Bella Suci Maylianawati Cahyo Cahyo Didik Nugroho Eko Sulistiyono Elfi N Fidi Kurnianto Firdiyono Firdiyono Florentinus firdiyono Hanifah Wijayanti Latifa Hanum Lalasari Latifa Hanum Lalasari Lia Andriyah M. Yogi Riyantama Isjoni Madiyono Madiyono Marzuki Silalahi Mita Purwati Mohammad Risky Arya Pratama Nadya Chrisayu Natasha Pudji Untoro Putu Sulastri Retno Tri Vulandari Royan Bagus Hayyu Setiyowati Setiyowati Siti Rahayu Lorosae Murianingsih Sonia Ratnaning Pertiwi Sri Siswanti Sri Tomo Subchan . Sutikni Sutikni Wika Septian Prasetya Yosephin Dewayani Yustina Retno Wahyu Utami