Article Per Year (5 Year)
p-Index From 2020 - 2025
1.288
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review PRESTASI Proceeding SENDI_U Adi Widya : Jurnal Pengabdian Masyarakat DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Community Empowerment
Djoko Suhardjanto
Universitas Sebelas Maret Surakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Dinamika Akuntansi

 1 
Financial Performance of The Tourism Industry in Indonesia and Asean Countries from the Stakeholder Perspektive Subangkit, Andreas; suhardjanto, djoko
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i2.17681

Abstract

Tourism industrial financial performance is important to be studied because the contribution of the tourism sector in Indonesia is still very small to GDP, earnings volatility in the tourism industry is strongly influenced by global economic conditions, especially foreign tourist visits from countries with slowing or crisis economic. This study will examine the influence of stakeholder responsibility on financial performance by using samples of the tourism industry in the ASEAN region. The stakeholders’ influence studied are the responsibility to shareholders, government, creditors, suppliers, employees and customers.The population in this study was the tourism companies in five ASEAN countries which are in the top five categories of tourism performance. The population of the study was 52 companies consisting of 13 companies from Singapore, four companies from Malaysia, eight companies from Thailand, four companies from Indonesia and 23 companies from Sri Lanka. The sampling method used purposive sampling while the data analysis method used multiple regression analysis.The results of the regression analysis show that the responsibilities to the creditors and customers have a significant effect on the company’s performance. Meanwhile, the responsibilities to the shareholders, government, employees, suppliers, and company size have no significant influence on the company’s financial performance.
Cyber Risk Management Disclosure of State-Owned Enterprises Sari, Yeni Priatna; Suhardjanto, Djoko; Probohudono, Agung Nur; Honggowati, Setianingtyas
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.44817

Abstract

Purpose:The purpose of this research is to compile a cyber risk management disclosure index of State-Owned Enterprises (SOEs). This index is used to provide an overview of the disclosures that are expected by the stakeholders which are disclosed in the annual report of SOEs. Disclosure of cyber risk management is important for a business entity to show that the entity has readiness in facing digital technology which is one of the keys to the company's success.Method:The research method used is mixed method. The type of data is primary data sourced from Forum Group Discussion (FGD) inviting SOE Directors, audit committees, investors, risk management practitioners, and academics on how important the cyber risk management disclosure items formulated earlier are.  Thirty corporate and SOE practitioners have been interviewed and internal auditor practitioners in SOEs have been sources of validity. The steps in compiling the index are first collecting cyber risk management disclosure items from the previous research and looking at ISO 31000 provisions regarding risk management.Findings: The result of this study is the composition of the cyber risk management disclosure index as many as 18 (eighteen) items with weighting on each disclosure item.Novelty:The novelty of this study is the formulation of a cyber risk management measurement index which is very important in relation to risk management in a company.  This research is important to be carried out as a formulation of indicators for cyber risk management management carried out by the company. Researchers anticipate that this cyber risk management disclosure index will help the government create disclosure items for cyber risk management and serve as a norm for disclosing SOE cyber risk management in its annual report. 
Co-Authors A.A. Ketut Agung Cahyawan W Agung Nur Probohudono AGUS WIDODO Aryane Dewi Astrini, Sandra Fitri Bandi Bandi, Bandi Biekayanti, Ghanesus Cahya Nusantara, Aji Chintia Chintia, Chintia Erma Wahdani Permanasari, Erma Wahdani Erna Rahmawati Firazonia M Jamhari Jamhari Muhtar, E Priatnasari, Yeni Purwanto Purwanto Rena Rukmita Yulianingtyas Setianingtyas Honggowati Sigit Indra Lesmana Subangkit, Andreas Supriyadi Supriyadi Sutri Handayani Thaidy, Samantha Wahyu B. Utama, Wahyu B. Winarna, Jaka Yeni Priatna Sari, Yeni Priatna