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All Journal Kinerja MODUS-Jurnal Ekonomi dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi GANESHA: Jurnal Pengabdian Masyarakat
Endang Raino Wirjono
Universitas Islam Sultan Agung Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Social Sciences

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KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS Wirjono, Endang Raino
KINERJA Vol 9, No 2 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.907

Abstract

The objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit quality
PERWUJUDAN CUSTOMER ORIENTATION MELALUI PERUBAHAN SISTEM AKUNTANSI MANAJEMEN DALAM INSTITUSI JASA KEUANGAN Wirjono, Endang Raino
KINERJA Vol 7, No 1 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.786

Abstract

This article describe how financial institutions are increasingly integrating management accounting system with customer-related activities. However, several barriers related to organization structure, resources and attitudes hamper further customer-oriented changes. Activity Based Costing can used by financial service institutions, but many practitioners view this system as too complicated and time consuming. Recently, its emerge activity analysis that offering an easy solution to eliminate traditional barriers in financial services.Keywords: customers, financial services, activity analysis
MUATAN INFORMASI (INFORMATION CONTENTS) DARI KEBIJAKAN DIVIDEN Wirjono, Endang Raino
KINERJA Vol 7, No 2 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i2.795

Abstract

This article has objective to describe information content of dividend policy, especially to foretell earnings growth. It has been oberved that an increase in the price of a stock, while a dividend cut generally leads to a stock price decline. However, many market observers point to the very high fraction of earnings retained (or low dividend payout ratio) as a sign that future earnings growth will be well above historical norm. In the real world, many complications exist that could confound the expected inverse relationship between current payouts and future earnings growth.Keywords: dividend policy, earnings growth, payout ratio
SURVAI IMPLEMENTASI AKTIVITAS MUTU UNTUK PENINGKATAN DAYA SAING PRODUK KERAJINAN GERABAH DI BANTUL Wirjono, Endang Raino; Raharjono, Agus Budi
Modus Journals Vol 29, No 2 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1326

Abstract

This study aims to survays the implementation of quality related activities that have been done in the pottery industry center. The intense competition in the business world, coupled with external demands, presents its own challenges for MSMEs engaged in pottery in Kasongan. Therefore, this research will identify the quality related activities that have been done by the UMKM. The identification and analysis of such quality related activities will be used to find relevant advisory models and policy recommendations for developing the quality of products produced by UMKM Kasongan. Quality activity is an activity that arises because there may or may not be a poor quality product. Quality activity is divided into 4 components: prevention activities, appraisal activities, internal failure events, and external failure events. This research was conducted on 45 micro and small companies in Kasongan Craft located in Kajen pedukuhan, Bangunjiwo village, Kasihan district, Bantul, Yogyakarta Special Region. Data collection was done by distributing questionnaires, interviews and observation directly.Keywords: Prevention Activity, Assessment Activity, Internal Failure Activity, External Failure Activities, Pottery
PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL Wirjono, Endang Raino; Raharjono, Agus Budi
KINERJA Vol 11, No 1 (2007): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1383

Abstract

This research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had significant impact on managerial performance.Keywords: need of independence, need of authority, participative budgeting, managerial performance
IMPLEMENTASI AKTIVITAS KUALITAS LINGKUNGAN PADA USAHA PENATU DI KECAMATAN DEPOK SLEMAN DAERAH ISTIMEWA YOGYAKARTA Wirjono, Endang Raino; Raharjono, Agus Budi
Modus Journals Vol 31, No 1 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.701 KB) | DOI: 10.24002/modus.v31i1.1918

Abstract

Penelitian ini bertujuan untuk melakukan survei penerapan aktivitas-aktivitas kualitas lingkungan yang telah dilakukan oleh usaha penatu di Kecamatan Depok Daerah Istimewa Yogyakarta. Pengumpulan data dilakukan dengan melakukan wawancara dan observasi secara langsung. Daftar pertanyaan dalam wawancara meliputi pertanyaan tentang aktivitas kualitas lingkungan yaitu aktivitas yang timbul untuk menjaga agar kualitas lingkungan tempat usaha tetap terjaga baik. Aktivitas kualitas lingkungan dibagi menjadi empat komponen yaitu: aktivitas pencegahan lingkungan (prevention), aktivitas deteksi lingkungan, aktivitas kegagalan internal (internal failure), dan aktivitas kegagalan eksternal (external failure). Responden dalam penelitian ini sebanyak 50 orang. Hasil analisis menunjukkan bahwa sebagian besar usaha penatu di Kecamatan Depok belum melakukan aktivitas kualitas lingkungan secara optimal.Kata kunci: aktivitas pencegahan lingkungan, aktivitas deteksi lingkungan, aktivitas kegagalan internal, aktivitas kegagalan eksternal, usaha penatu
STRATEGI DIGITAL MARKETING UMKM HOSPITALITY TEMAN NGINAP YOGYAKARTA Nadia Nila Sari; Wirjono, Endang Raino; Handoko, Debora Wintriarsi; Suprapto, Budi; Ardyanto, Efrem Aurell Mandietta
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4927

Abstract

Industri penginapan dan hospitality di Daerah Istimewa Yogyakarta berkembang dengan sangat pesat dan padat pemain. Sebagian besar penginapan dikelola oleh UMKM yang memiliki modal dan pengetahuan terbatas dalam memasarkan unit serta menghadapi persaingan. Pengabdian ini akan menggali permasalahan yang dihadapi oleh UMKM Teman Nginap yang melakukan pengelolaan penginap sejak tahun 2011. Permasalahan yang dihadapi adalah kesulitan dalam pengelolaan pemasaran serta kebutuhan untuk mengenali kebutuhan konsumen. Metode yang dilakukan pada pengabdian ini dengan menggunakan Forum Group Discussion, penggalian data sekunder berdasarkan ulasan online konsumen dan penyuluhan dengan pendekatan teori serta praktisi. Berdasarkan aktifitas yang telah dilakukan ditemukan bahwa secara keseluruhan unit yang dikelola oleh UMKM Teman Nginap memuaskan bagi konsumen tetapi UMKM ini masih kurang dalam pemanfaatan Digital Marketing dengan program yang terstruktur serta rutin.
The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment Wirjono, Endang Raino; Fridata, Vinia Filliati
KINERJA Vol. 27 No. 2 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i2.7454

Abstract

This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.
DAMPAK PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA LINGKUNGAN PADA HOTEL DI UBUD Wirjono, Endang Raino; Deva, Kadek Bramanda
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4457

Abstract

ABSTRACT This research aims to test the implementation of Environmental Management Accounting variables on environmental performance variables in hotels in Ubud. The object of this research is environmental performance and the subject of this research is hotels in the Ubud area. The population used in this research were 3 star hotels, 4 star hotels and 5 star hotels in the Ubud area.The data used in this research is primary data, where data collection uses a survey method by distributing questionnaires to hotels in the Ubud area. This research variable consists of the independent variable, namely the Application of Environmental Management Accounting and the dependent variable is Environmental Performance. The data analysis tests used are validity tests, reliability tests, and hypothesis tests using the t-value test technique.The conclusion of this research is that there is a positive impact between the implementation of environmental management accounting on environmental performance in hotels in Ubud. This conclusion was obtained from the acceptance of the alternative hypothesis with a significance of 0.001 which is smaller than α (0.05). Keywords: Implementation of Environmental Management Accounting; Environmental Performance; hotels; Ubud. ABSTRAK Penelitian ini bertujuan untuk menguji variabel Penerapan Akuntansi Manajemen Lingkungan terhadap variabel kinerja lingkungan pada hotel di Ubud. Objek pada penelitian ini adalah Kinerja lingkungan dan subjek pada penelitian ini adalah hotel yang berada di daerah Ubud. Populasi yang digunakan pada penelitian ini adalah hotel bintang 3, hotel bintang 4, dan hotel bintang 5 yang tedapat di daerah Ubud. Data yang digunakan dalam penelitian ini adalah data primer, dimana pengumpulan data tersebut menggunakan metode survey dengan menyebarkan kuesioner pada hotel di daerah Ubud. Variabel penelitian ini terdiri atas variabel independen yaitu Penerapan Akuntansi Manajemen Lingkungan dan variabel dependen adalah Kinerja Lingkungan. Uji analisis data yang digunakan adalah uji validitas, uji reliabilitas, dan uji hipotesis dengan teknik pengujian uji nilai-t. Kesimpulan pada penelitian ini adalah terdapat dampak positif antara penerapan akuntansi manajemen lingkungan terhadap kinerja lingkungan pada hotel di Ubud. Kesimpulan tersebut di peroleh dari diterimanya hipotesis alternatif dengan signifikansi 0,001 yang lebih kecil dari α (0,05). Kata Kunci: Penerapan Akuntansi Manajemen Lingkungan; Kinerja Lingkungan; hotel; Ubud.
The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment Wirjono, Endang Raino; Fridata, Vinia Filliati
KINERJA Vol. 27 No. 2 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i2.7454

Abstract

This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.
Co-Authors Ardyanto, Efrem Aurell Mandietta Budi Suprapto Deva, Kadek Bramanda Fridata, Vinia Filliati Handoko, Debora Wintriarsi Nadia Nila Sari Raharjono, Agus Budi