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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Jurnal Dinamika Ekonomi dan Bisnis JAB (Jurnal Akuntansi & Bisnis) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinamika Pendidikan
Tri Jatmiko Wahyu Prabowo
Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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ANALISIS KUALIFIKASI YANG DIBUTUHKAN LULUSAN AKUNTANSI UNTUK MEMASUKI INDUSTRI PERBANKAN DI INDONESIA Prastomo, Nikku Dwiky; Prabowo, Tri Jatmiko Wahyu; Muid, Dul
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to analyze skills that are required by accounting graduates to work in the banking industry in Indonesia. Furthermore, it is to determine the extent of Kualifikasi Nasional Indonesia (KKNI) accounting majors were able to answer the needs of the banking industry as an employer. Banking as a service sector industry is positioned as a market by the University has specific needs in the process of absorption of the freshgraduates. Qualifications can be determined by the needs of the dimensions of generic skills that are demanded by employers, as well as the expectations of the banking industry to accounting graduates can be known through the perception of the banking industry as a market. This study used qualitative methods in the form of questionnaires and interviews with managers and teaching staffs under the auspices of the personnel department which is owned by the state-owned banking industry (BUMN). The method of determining the target used was purposive sampling with certain positions as the criteria. The number of target obtained for the questionnaire and the interview are 50 respondents and 11 interviewees. There are additional resources added from Accounting Diponegoro University graduate who worked in the banking industry. The research questions is answered by comparing answers to the questionnaire with the results of the interview. The results showed that in to work in banking industry the graduates should not only have the hardskill: master the basic accounting, banking industry is also very demanding graduates to have soft skills include: teamwork, positive work attitude / motivation in working, analytical abilities and problem solving, a strong work ethic, communication skills, flexibility and adaptability in work. It draws on previous research which industries require these dimensions. Another thing that is expressed by many speakers is the softskill of accounting graduates still can not reach the expectations of the banking industry in terms of communication skills in the work. An interesting finding obtained from the interview is about the financial engineering. Other obtained results were also in terms of improving the accounting curriculum at universities which is according to iinterviewees' perceptions the university is less soft skill training for students, as well as the accounting curriculum that is still not following the trend of emerging industries. Keywords: generic skill, accounting graduates, Kerangka Kualifikasi Nasional Indonesia (KKNI), accounting education
SUPPLY CHAIN MANAGEMENT IMPACT ON COMPANY’S FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA Nahar, Aida; Chariri, Anis; Jatmiko Wahyu Prabowo, Tri
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- The company's financial performance is a significant aspect which can be affected by supply chain management. By knowing the supply chain procedure and financial performance of a company, one will be able to know the financial condition, business development, and the cash flow embedded in the company as well as the profit and income from the results of the company's business. The company's financial performance is measured by the profitability ratio of Return on Assets. This study uses supply chain management that is consistently listed in the Jakarta Islamic Index (JII) for 2014-2018 periods and has complete data that can be processed and analyzed. The result of this study shows that Turn Over Inventory and Total Asset Turn Over have a positive and significant effect on Return on Assets, and Debt to Asset Ratio has a negative and significant effect on Return on Assets. But Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return on Assets.
THE INFLUENCE OF FINANCIAL CONSTRAINTS AND STOCK PRICE CRASH RISK THROUGH FIRM’S PROFITABILITY ON THE INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR LISTED IN IDX BEFORE AND DURING COVID-19 PANDEMIC Mashuri, Ardelia Callista; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In 2020, the world economic condition, especially Indonesia was experiencing a decline due to the Covid-19 pandemic. Financially, this condition weakens the ability of several companies to obtain profits. This capability is defined as profitability. The main purpose of this study is to determine the relationship between the firm's profitability through financial constraints and stock price crash risk on the infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The control variables used in this study are the Debt Ratio and Total Asset Turnover. The sample selected using purposive sampling method with multiple linear regression analysis technique through the SPSS program. The sample used in this study were 34 companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange from 2019 to 2020. The independent variable, financial constraints is measured by firm size and stock price crash risk is measured by the negative coefficient of skewness (NCSKEW). Meanwhile, the dependent variable, firm’s profitability is measured by Return On Assets (ROA) ratio. The results of this study indicate that financial constraints significantly influence the firm's profitability. On the other hand, this study finds that stock price crash risk has no significant influence on firm’s profitability which may be due to the company's negative coefficient of skewness (NCSKEW) value on the infrastructure, utilities, and transportation sector before and during the Covid-19 pandemic is still reasonable.
PENGARUH REPUTASI KAP DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Herdiyana, Mita Budi; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect between Public Accounting Firm reputation and audit fees to audit quality by using a proxy of discretionary accruals of the company. The dependent variable in this study is audit quality. Meanwhile, the independent variables in this study were KAP reputation and audit fees.In this study using secondary data sources. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The samples in this study consisted of 49 manufacturing companies obtained by purposive sampling method. This research hypothesis testing method uses multiple regression analysis.  The results of this study indicated that Public Accounting Firm’s reputation does not a significant effect on audit quality. Meanwhile, the audit fee has a significant positive effect on audit quality.
PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS FAISAL; TRI JATMIKO WAHYU PRABOWO
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1986.782 KB) | DOI: 10.34208/jba.v7i3.597

Abstract

Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.
Pengaruh Intensitas Persaingan Pasar, Strategi dan Ketidakpastian Lingkungan yang Dirasakan Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis Faisal Faisal; Tri Jatmiko Wahyu Prabowo
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the impact of intensity of market competition, strategy and per¬ceived environmental uncertainty (PEU) on the usage of information in management accounting system (MAS) and unit business performance. In this research MAS is viewed as a system which provides benchmark and monitor information in addition to internal and historical information traditionally generated by management accounting system. Data analyzed by using structural equation modeling indicate that the usage of infor¬mation in management accounting system (SAM) acts as a mediator in the relationship between intensity of market competition, perceived environmental un¬certainty (PEU) and unit business performance. On the other hand, the relationship between strategy and unit business performance through SAM is not significant.Keywords:    intensity of market competition, perceived environmental uncertainty (PEU), strategy, management accounting system (MAS), unit business performance.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT EKSTERNAL TERHADAP TINDAKAN MANAJEMEN LABA Fitria Kusumaningtyas Wijayanti; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the relationship between the audit committee and the interaction between the audit committee with the quality of the external audit on earnings management in manufacturing industry companies listed on Indonesia Stock Exchange in 2017 and 2018. The dependent variable used in this study is earnings management. The independent variable used is the expertise of the audit committee. Furthermore, the moderating variable in this study is the quality of the external audit which is proxied by the reputation of the auditor and auditor industry specialization. The control variables to maintain the relationship between the independent and dependent variables used are firm size and leverage.This study uses secondary data from annual reports and financial statements of manufacturing industry companies listed on the Indonesia Stock Exchange in 2017 and 2018. The sampling method used was purposive sampling. The sample in this study consists of 212 companies. Multiple linear regression analysis is the analysis used to test the hypothesis in this study.The test results in this study indicate that the audit committee has a negative effect on earnings management, the interaction between the audit committee and the auditor's reputation has no effect on earnings management and the interaction between the audit committee and the auditor industry specialization has a negative effect on earnings management.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS Nofi Sulistyowati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is to examine the effect of political connections on environmental performance and profitability. The variables used in this study are independent and dependent variables. Political connections as a independent variables. The dependent variable are environmental performance and profitability. The population in this study is companies listed on the Indonesia Stock Exchange in 2018. The sampling method used in this reseach is purposive sampling. Based on the sampling method used, there were 88 samples. The analytical method used in this study was ordinal logistic regression analysis and simple linear regression analysis. The results of the reseacrh show that political connections affect environmental performance. That means, companies that have political connections tend to have good environmental performance. Similarly, the results of the effect of political connections on profitability show the same. It also means that companies with political connections also have a high level of profitability.
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Semarang) Sadewa Sapta Kusuma; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the role of audit fees in moderating the effect of auditor independence and professionalism on audit quality. The sample used in this research is the auditor who works in the public accounting firm in Semarang. The number of samples received as respondents is 50 samples. Research data was obtained by giving questionnaires to respondents to then be answered. Determination of this sample was carried out by convenience sampling method. The research hypothesis cites using analysis of multiple regression analysis with Ordinary Least Square (OLS) and moderated regression analysis. The results of this research indicate that independence has a positive and significant effect on audit quality while professionalism has no effect on audit quality. In addition, audit fees do not strenghten the effect of auditor independence and professionalism on audit quality.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015) Jessica Stephanie; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to find determinant factors of auditor switching among manufacturing companies. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling with 125 samples are obtained. The analysis showed that there is negative and significant effect of client size to auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not.
Co-Authors Abdul Rohman Ahmad Baehaqi Ahmad Nurkhin Aida Nahar Aizhar Ashari Ande Larista Simatupang Ani Purwati Ani Setyowati Anis Chariri Anis Chariri Bambang Wibisono Christian Van Berth Siregar Christopher Septian Nainggolan Dea Rahma Novitasari Desinta Natalia Siregar Dimas Ario Wicaksono Dul Muid Dul Muid FAISAL Faisal Faisal Fatimah Zahrah Fitri Jumi Rahayu Fitri Nur Indahsari Fitria Kusumaningtyas Wijayanti Gabriela, Natasha Gian Pahala Tadore Simamora Gilang Satryo Wicaksono Handre Diono Henry Yusron Maulida Herdiyana, Mita Budi Jessica Stephanie Khadafy Fadholi Syuhada Kreativa, Angela Twinda Louisa Gabe Samosir Mashuri, Ardelia Callista Maulida, Henry Yusron Nikku Dwiky Prastomo Nofi Sulistyowati Nurulita Irmaya Adelina Prastomo, Nikku Dwiky Rini Wati Pakpahan Rizal Qowi Ruci Abdi Muhyi Sabda Surya Daniel Simanjuntak Sadewa Sapta Kusuma Setyowati, Ani SITI MUTMAINAH Suci Anggun Sari Surya Raharja Uswatun Hasanah