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All Journal Measurement : Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Owner : Riset dan Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Budhi Purwantoro Jati
Politeknik YKPN Yogyakarta
Economics, Econometrics & Finance Education Social Sciences

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KEBERMANFAATAN INFORMASI AKUNTANSI BAGI INVESTOR UNTUK MENAKSIR RISIKO INVESTASI DI PASAR MODAL: SEBUAH TINJAUAN PUSTAKA Budhi Purwantoro Jati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.768 KB) | DOI: 10.35591/wahana.v13i1.36

Abstract

Investors are one of the primary user groups of the financial statements, in making decisions they are interested in assessing the return and risk of their investment. There are two types of investmenst risk, firstly is systematic risk and secondly is unsystematic risk, however the relevant one for the investor is the systematic risk because it could not be prevented by diversifying the investment. This paper is intended to elaborate the two important analytical tools of accounting information which were proved to be useful in assessing the investment risk. Firstly is a financial ratio analysis and secondly is an empirical analysis.Keywords: accounting information, financial ratio, systematic risk.
Analisis Kinerja Keuangan Pemerintah Daerah Setelah Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Budhi Purwantoro Jati; Takrisia Umara Pangestu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.350

Abstract

This study aims to analyze and find out how the financial perfomance of the local government of Sleman Regency after implementation of Accrual-Based Govermental Accounting Standard from 2015 until 2019. The regional financial performance seen from financial independence ratio, dependency ratio, decentralization degree ratio, PAD effectiveness ratio, financial efficiency ratio, revenue growth ratio, spending efficiency ratio, and spending compatibility ratio. The result of this study indicate that the financial performance of the Sleman Regency Government is generaly said to be quite good. In terms of performance of the implementation of the revenue budget, the effectiveness of PAD ratio can be considered very effective because the average effectiveness by 110,67%. The regional financial efficiency ratio is also efficient with an average ratio of 89,18%, and the regional revenue growth ratio show a positive with an average growth rate of 6,54%. In terms of regional spending budget realization performance, the spending efficiency ratio is classified as efficient with an average ratio of 87,37%. The portion of regional spending allocated for operating expenditure is larger than capital expenditure, which are 82,25% and 17,73%, respectively. This allocation is quite reasonable, considering that Sleman Regency Government is the district with largest APBD realization among other regencies/cities in the Special Region of Yogyakarta. However, the regional financial independence of the Sleman Regency Government is still relatively low with an average ratio of 47,64% and the pattern of its relationship with the central government is included in the consultative category. This is in line with the level of dependence on central government which is still very high with an average ratio of 66,51%. The ratio of decentralization is considered quite because the average degree of decentralization by 31,51%. The trend regional financial independence and the degree of decentralization, shows a positive direction of development, and conversely the level of dependence tends to decrease
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Budhi Purwantoro Jati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.558 KB) | DOI: 10.35591/wahana.v22i1.145

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual terhadap kualitas laporan keuangan pemerintah daerah (LKPD) di Indonesia. Pengujian dilakukan dengan membandingkan kualitas laporan keuangan pemerintah daerah sebelum dan setelah penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Penelitian ini menghipotesiskan bahwa terjadi peningkatan kualitas informasi laporan keuangan pemerintah daerah setelah penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Peningkatan kualitas laporan keuangan dilihat dari peningkatan nilai Opini Badan Pemeriksa Keuangan atas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini meliputi seluruh pemerintah daerah bak pemerintah provinsi maupun pemerintah kabupaten/kota di Indonesia pada tahun 2012-2017. Penentuan sampel dilakukan dengan metode purposive sampling. Total sampel yang digunakan adalah 524 pemerintah daerah. Metode analisis yang digunakan adalah analisis regresi linier sederhana dan ujibeda rata-rata sampel berhubungan. Pengujian hipotesis pengaruh penerapan SAP Berbasis Akrual terhadap kualitas LKPD dilakukan menggunakan koefisien regresi (beta) dari penerapan SAP Berbasis Akrual. Adapun pengujian hipotesis peningkaan kualitas laporan keuangan pemerintah daerah dilakukan menggunakan uji beda rata-rata Opini BPK. Hasil analisis menunjukan bahwa secara signifikan penerapan SAP Berbasis Akrual berpengaruh terhadap kualitas LKPD. Selanjutnya, hasil penelitian menunjukkan terjadinya peningkatan kualitas LKPD setelah penerapan SAP Berbasis Akrual. Hal ini dibuktikan dengan signifikannya beta penerapan SAP Berbasis Akrual dan meningkatnya rata-rata Opini BPK sebagai proksi dari kualitas LKPD setelah penerapan SAP Berbasis Akrual. Kata Kunci: SAP Berbasis Akrual, LKPD.
EFEKTIVITAS GURU TAMU DALAM MENINGKATKAN KOMPETENSI SISWA PADA MATA PELAJARAN AKUNTANSI PEMERINTAH DAERAH Yanto Darmawan; Budhi Purwantoro Jati; Rahimah Rahimah
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/senama.v1i1.378

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pelaksanaan guru tamu di sekolah. Penelitian ini menggunakan desain eksperimen betulan yang pelaksanaannya dilaksanakan bersamaan dengan kegiatan pengabdian masyarakat oleh Politeknik YKPN Yogyakarta. Partisipan penelitian ini adalah siswa SMK Negeri 1 Godean Yogyakarta. Jumlah keseluruhan peserta yang mengikuti kegiatan dengan guru tamu 106 siswa. Namun yang menjadi sampel dalam penelitian ini sebanyak 96 siswa. Data diperoleh dari hasil skor pre tes dan post tes yang dikerjakan kepada seluruh partisipan. Variabel penelitian yang diuji adalah perbedaan hasil skor pre tes dan post tes. Data dianalisis menggunakan Uji Paired Sample T Test. Hasil penelitian menunjukkan bahwa terdapat peningkatan kompetensi antara nilai pre tes dengan nilai post tes. Dengan demikian kehadiran guru tamu mampu meningkatkan efektivitas pemahaman siswa.
Studi Empiris Faktor Determinan Financial Distress Maria Purwantini; Rahmawati Hanny Yustrianthe; Budhi Purwantoro Jati; Ani Sri Murwani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1431

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress.
Signifikansi Persepsi Kemanfaatan dan Norma Subyektif Terhadap Niat Menggunakan Aplikasi Siskeudes Budhi Purwantoro Jati; Yanto Darmawan; Rahmawati Yustrianthe
SUBSTANSI Vol 7 No 1 (2023): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/subs.v7i1.1850

Abstract

Tujuan penelitian: penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penerimaan para guru Sekolah Menengah Kejuruan jurusan akuntansi terhadap aplikasi Siskeudes sebagai bahan pembelajaran akuntansi desa. Penerimaan para guru diteliti menggunakan Technology Acceptance Model dan Theory of Planned Behaviour. Metode: data berasal dari 45 guru yang telah memperoleh pelatihan mengoperasikan Siskeudes. Data diperoleh melalui jawaban kuisioner kemudian dianalisis menggunakan pendekatan model persamaan struktural. Temuan: hasil penelitian ini memperoleh kesimpulan bahwa persepsi kemanfaatan dan norma subyektif merupakan faktor yang memengaruhi niat para guru untuk menggunakan aplikasi Siskeudes sedangkan variabel lain yaitu persepsi kemudahan tidak berpengaruh. Implikasi praktis: pelatihan-pelatihan penggunaan aplikasi Siskeudes perlu ditingkatkan pelaksanaanya agar para guru memiliki persepsi yang tinggi tentang kemudahan penggunaan Siskeudes.
Pengetahuan Pajak, Pelayanan Pajak, Sanksi Pajak,Kesadaran Wajib Pajak, Dan Sosialisasi Pajak Dan Kepatuhan Pembayaran Pajak Bumi Dan Bangunan Sapto Bayu Aji; Budhi Purwantoro Jati; Budi Asmarawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6297

Abstract

This study aims to determine and analyse the effect of tax knowledge, tax services, tax sanctions, and taxpayer awareness on taxpayer compliance in paying land and building tax. The object of research is land and building taxpayers in the Special Region of Yogyakarta. The sample in this method uses purposive sampling. The research uses quantitative data methods obtained by distributing research questionnaires directly to 120 respondents as Land and Building Taxpayers. The test results show that tax knowledge, tax services, tax sanctions, and taxpayer awareness have no effect on taxpayer compliance in land and building tax payments. While tax socialisation affects taxpayer compliance in the payment of land and building tax.
ANALISIS PERENCANAAN PPH PASAL 21 UNTUK MEMINIMALKAN BEBAN PAJAK KLIEN Budhi Purwantoro Jati; Sapto Bayu Aji; Evi Grediani; Rahmawati Hanny Yustrianthe
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5715

Abstract

This study was conducted to compare the calculation of Article 21 income tax using the nett method, gross method, and gross-up method on KJA Eko Darmawan in planning Article 21 income tax to minimize the tax burden of its clients. This research uses a comparative descriptive approach by collecting data from Eko Darmawan Accounting Services Firm and analyzing tax planning strategies implemented in case studies of the firm's clients. The results of the study can be concluded that the researcher proposed an efficient gross-up method in minimizing the client's tax burden.
Co-Authors Ani Sri Murwani Ani Sri Murwani Kumoro Kapti Budi Asmarawati Evi Grediani Maria Purwantini Rahimah Rahmawati Hanny Yustrianthe Rahmawati Yustrianthe Sapto Bayu Aji Sapto Bayu Aji Takrisia Umara Pangestu Yanto Darmawan