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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

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KARAKTERISTIK PERUSAHAAN DAN CREDIT RISK Permanasari, Erma Wahdani; Suhardjanto, Djoko
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.907 KB) | DOI: 10.14710/jaa.10.2.215-235

Abstract

The purpose of this study is to determine the effect of characteristic of firm to the level of creditrisk. Characteristics of the firm is proxied by size, leverage, spread ownership, net profit margin,return on equity, industry type and scope of the company’s operations. Measurement of level creditrisk uses PT Pefindo bond rating. Annual reports of listed companies in PT Pefindo and IndonesiaStock Exchange (IDX) 2010-2011 are collected based on purposive sampling techniques. Thepopulation is 238 companies. Sample used amounted to 84 companies. The analysis model usedin this study is multiple linear regression. Results of this study indicate that the level of corporatecredit risk in Indonesia is high because it is below the 50.00%. The test result of multiple regressionshowed that firm of characteristic affect the level of credit risk. Firm characteristics that affectthe level of credit risk are size, leverage, dispersion of ownership, net profit margin and returnon equity.
Belajar Bertani dan Memasak Makanan Khas Daerah di Rumah selama Masa Pandemi Covid-19 Thaidy, Samantha; Suhardjanto, Djoko; Priatnasari, Yeni
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i2.585

Abstract

ABSTRAKUniversitas Sebelas Maret (UNS) melalui Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) mengadakan kegiatan Kuliah Kerja Nyata (KKN) UNS Covid-19. Mahasiswa menjadi relawan tanggap wabah covid-19 yang diharapkan dapat membantu pemerintah memberikan edukasi tentang Covid-19 kepada masyarakat untuk tetap waspada dan menerapkan pola hidup sehat selama masa pandemi Covid-19, serta ide berkegiatan selama berada di rumah. Kegiatan KKN UNS Covid-19 Tahap 2 dilaksanakan selama 45 hari, mulai dari tanggal 15 Mei – 30 Juni 2020. KKN dilaksanakan di RT 05 RW 01 Kelurahan Pucang Sawit, Kecamatan Jebres, Kota Surakarta. Metode yang digunakan yaitu sosialisasi dan edukasi secara online dan offline tentang pencegahan penyebaran virus Covid-19 dan informasi terbaru mengenai Covid-19, dan aktifitas yang dapat dilakukan selama pandemi Covid-19, seperti bertani dan memasak makanan khas daerah. Media yang digunakan yaitu media sosial seperti whatsapp, youtube, dan instagram. Hasil dari kegiatan atau program yang telah dilaksanakan adalah masyarakat menyadari pentingnya menjaga kesehatan mental dan fisik selama masa pandemi Covid-19, memberikan edukasi tentang pertanian di rumah agar kebutuhan pangan tetap terpenuhi selama masa pandemi Covid-19, dan masyarakat dapat belajar cara memasak makanan khas daerah lain yang mudah dilakukan di rumah dan mengetahui sejarah dan filosofi dari makanan tersebut.Kata Kunci: Covid-19, Edukasi , Kuliah Kerja Nyata (KKN), Perilaku Hidup Bersih dan Sehat
Kegiatan Berkreasi dengan Seni dan Kimia selama COVID-19 di Kampung Panggung Rejo, Jebres, Solo, Jawa Tengah Chintia, Chintia; Suhardjanto, Djoko; Priatnasari, Yeni
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/jd.v4i2.629

Abstract

Kuliah Kerja Nyata merupakan proses pembelajaran mahasiswa melalui berbagai kegiatan langsung ditengah-tengah masyarakat, dan mahasiswa berupaya untuk menjadi bagian dari masyarakat serta secara aktif dan kreatif terlibat dalam dinamika yang terjadi di masyarakat. Kuliah Kerja Nyata (KKN) UNS Era Covid-19 yang dilakasanakan di Jalan Kabut Kampung Panggung Rejo Surakarta berlangsung selama 45 hari (15 Mei-30 Juni 2020). Program KKN yang dilakukan berpusat pada kegiatan belajar mengajar. Sejak Covid-19 menyebar ke seluruh wilayah saat itulah ribuan sekolah dari berbagai jenjang menerapkan proses belajar dari rumah secara daring (online). Nyatanya aktivitas belajar di rumah belum terlakasana dengan efektif. Beberapa program KKN yang telah dilaksanakan. Kegiatan KKN yang dilakukan dimulai dengan mendata siswa yang ada di sekitar Jalan Kabut, konsultasi program kepada pihak RT dan DPL, dan pelaksanaan program yang direncanakan. Adapun program kerja yang dilakukan meliputi kegiatan melakukan praktikum kimia secara sederhana, dan menggunakan metode daring (online) melalui WhatsApp Grup dengan ibu-ibu. Penggunaan metode ini juga merupakan bentuk support terhadap gerakan Work from Home & Social distancing yang mana kegiatan dapat dilakukan di rumah masing-masing. Hasil dari kegiatan ini diharapkan siswa dapat melakukan belajar efektif walaupun di rumah saja serta pemahaman terkait Covid-19 dan juga warga Kampung Panggung Rejo dapat memahami seluk beluk Covid-19 dengan baik serta dapat menerapkan perilaku hidup bersih dan sehat.
Go digital: Enhancing the capacity of cultural sector SMEs through socialization of government procurement regulations Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka
Community Empowerment Vol 10 No 7 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12614

Abstract

Cultural-based Small and Medium Enterprises (SMEs) are crucial for regional economic growth and cultural preservation. However, they often face challenges in adopting technology and participating in government's electronic procurement (e-procurement) of goods and services. This community engagement initiative aimed to address these issues by providing cultural sector SMEs in Surakarta with an understanding of the latest amendments to government procurement regulations. The activity also educated participants on the roles and functions of the online store and electronic catalog within the government procurement system. Our methodology included developing comprehensive socialization materials, creating practical training modules, and facilitating interactive sessions that combined socialization, consultation, and group discussions. The results demonstrated a significant improvement in the participants' comprehension of recent procurement regulations and the functions of the online store and electronic catalog. Participants also reported increased confidence in their ability to participate in government procurement processes. This activity successfully enhanced the digital literacy and technical readiness of cultural SMEs to engage with the government's e-procurement ecosystem. By doing so, it has opened new avenues for expanded market access and contributed to regional economic growth.
A Financial Literacy and Family Economic Planning Assistance for Home Tailors in Klaten: Integration of Education and Field Practice Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka; Cahya Nusantara, Aji; Widodo, Agus
Adi Widya : Jurnal Pengabdian Masyarakat Vol 9 No 2 (2025): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v9i2.13133

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas
Regional financial characteristics and public transparency towards frequency of fraud in the local government Priatnasari, Yeni; Suhardjanto, Djoko
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2089

Abstract

It has been noted that Corruption in Indonesia today has become a crucial problem that cannot be underestimated. Some news about the occurrence of corruption in the local government is quite concerned. This study aims to look at the influence of both financial characteristics and regional public transparency towards fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive method by looking at local government financial report data and reports from ACCH (Anti Corruption Clearing House). This study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of the ACCH report in 2017. The results of this study are expected to provide advice and input in regional financial governance in all the province to be able to reduce frequency fraud in local governments
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. 
Analysis of Current Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turnover Change in Income (Study of Multinational Companies Listed on the IDX for the 2020-2022 Period) Handayani, Sutri; Suhardjanto, Djoko; Muhtar, E; Honggowati, Setianingtyas
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.900

Abstract

A change in profit is a condition in which a company over a period of time has an increase or decrease in profits compared to the previous period. Failure to make a profit will seriously affect business operations. In the short term, losses may not matter unless the business suffers a substantial loss. The purpose of this research is to empirically examine if the ratios of current, debt, net profit margin, and total asset turnover have a significant impact on the growth of income for MNCs included in the IDX index between the years 2020 and 2022. This kind of study is quantitative and makes use of already collected data. For the years 2020-2022, this research focuses on American MNCs trading on the Indonesia Stock Exchange (IDX). A total of 68 samples were collected for this investigation through a purposive sampling strategy. Several different types of statistical tests (descriptive, multiple regression, traditional, and hypothesis) were utilized to analyze the data for this study. This research found that although changes in the Debt Ratio, Net Profit Ratio, and Total Asset Turnover did impact profits, Current Ratio no effect on profits. financial development. In addition, the findings demonstrate that the ratios of current, debt, net profit margin, and total asset turnover all have a synergistic impact on the rate at which income fluctuates.
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