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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Akuntansi dan Perpajakan Jurnal Dinamika Ekonomi dan Bisnis Journal of Dedicators Community Jurnal Rekognisi Akuntansi (JRA)

Yanto, Yanto

Universitas Islam Nahdlatul Ulama (UNISNU) Jepara

Author-ID : 484776

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 17 Documents Claim Missing Document

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Analisis Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan Desa (Studi Kasus Pada Pemerintah Desa di Wilayah Kecamatan Kembang, Bangsri Mlonggo Kabupaten Jepara) Yanto Yanto; Burhanuddin Burhanuddin
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to examine the Effect of Human Resources, Utilization of Information Technology, Internal Control on Timeliness of Village Financial Reporting. This type of research is classified as descriptive analysis research. Respondents in this study were village heads/high-ranking officials in the Kembang sub-district, Bangsri, Mlonggo, Jepara Regency, totaling 30 people. The sampling technique used is the survey method. The method of data collection is by distributing questionnaires. Data analysis technique using multiple regression with t test. The results of the test obtained are that the Human Resources and Information Technology Utilization variables have no significant effect on the Timeliness of Village Financial Reporting, while the Internal Control variable has a significant effect on the Timeliness of Village Financial Reporting.

Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS): Studi Kasus Pada SMK Nurul Hikmah Tengguli Bangsri Jepara Yanto Yanto; Anis Watin Izzah
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to analyze School Financial Management (Case Study of Nurul Hikmah Vocational High School). In the process of financial management at the Nuruh Hikmah Vocational School which includes planning and budget realization, it is suspected that it has not been fully carried out based on the principles of school financial management which includes fairness and efficiency. To find out the planning of preparation in the realization of the financial budget as well as the supporting and inhibiting factors for managing BOS funds at SMK Nurul Hikmah using qualitative research with a descriptive approach, collecting data using field techniques and literature with interviews. The results showed that school financial management at Nurul Hikmah Vocational School was also carried out. Planning for the management of BOS funds for the Nurul Hikmah Vocational School for the 2018-2019 school year began with the process of preparing the RKAS and preparing the RAB as well as implementing the use and finally doing bookkeeping. The supporting factor in implementing the program is collaboration between teacher staff. While the inhibiting factors in managing BOS funds are the amount of BOS funds that are not sufficient for school needs, delays in disbursing funds and difficulties in reporting the use of BOS funds due to lack of time and knowledge of the treasurer in financial management.

Studi Kualitatif Pelaksanaan Metode Akuntansi Berbasis Akrual Pada Puskesmas Tahunan Setelah Menjadi Badan Layanan Umum Daerah (BLUD) Yanto Yanto; Afrida Andriastuti
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

The change of the Annual Public Health Center into a BLUD aims to improve its services to the community as a form of implementing the Jepara Regency Government in the health sector, promoting general welfare and preserving the life of the nation. With the change to BLUD, the Annual Health Center is given flexibility in financial management by applying the implementation of the accrual-based accounting method. This type of research is qualitative with a descriptive approach to describe the actual information from the informants. While the types of data used in this study are primary and secondary data. This study aims to determine the implementation of accrual-based accounting methods, obstacles, and factors at the Annual Health Center after becoming a Regional Public Service Agency. Based on the results of the research that has been carried out, it shows that the implementation of the accrual-based accounting method at the Annual Health Center has not been implemented in accordance with Jepara Regent Regulation Number 9 of 2017. interference with the application. While the factors that influence the success of this implementation are internal control, consistency in financial reporting, and smooth access to applications.

Analisis Auditor switching Secara Voluntary yang dipengaruhi oleh Opini Audit, Pergantian Manajemen, Financial Distress, Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017 Yanto Yanto; Sri Wahyuni Almunawaroh
Jurnal Rekognisi Akuntansi Vol. 3 No. 1 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to examine the effect of audit opinion, management turnover, financial distress, and audit delay on voluntary auditor switching in manufacturing companies. Several previous studies on the factors that influence voluntary auditor switching still show different results. Therefore, it is necessary to re-examine the factors that influence voluntary auditor switching. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 144 companies. Based on the purposive sampling method, the research sample consisted of 129 manufacturing companies for the 2015-2017 period. The data used in this research is secondary data. The analytical tool used to test the hypothesis in this study is logistic regression analysis with SPSS 23 program and a significance level of 5%. The results of hypothesis testing indicate that there is evidence that all independent variables, namely audit opinion, management turnover, financial distress, and audit delay have no significant effect on voluntary auditor switching.

Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Food and Beverages yang Terdaftar di BEI Periode 2013-2018) Anni Lutfiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Opportunities for investment in food and beverage companies are very promising, because seen from sales turnover, food and beverage companies always experience an increase, of course this is very attractive for investors to invest their capital. The purpose of this study is to determine the effect of ROA, ROE, NPM, EPS, PER and DER on Manufacturing Companies in the Food and Beverages sector on the Indonesia Stock Exchange. The type of research used in this research is quantitative data. The dependent variable in this research is Stock Return. The independent variables in this study are: Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price Earning Ratio (PER), Debt to Equity Ratio (DER). The population taken in this study was obtained from manufacturing companies in the food and beverages sector listed on the Indonesia Stock Exchange starting from 2013 to 2018 with a total of 29 companies. The results showed that the independent variables, namely ROA, ROE, NPM, EPS, PER and DER simultaneously affected the dependent variable of stock returns. This means that if the variables ROA, ROE, NPM, EPS, PER and DER if there is an increase or decrease, it will have an impact on increasing and decreasing stock returns listed on the Indonesia Stock Exchange in 2013 - 2016.

Pengaruh Financial Stability, Ukuran Perusahaan, Kondisi Industri Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan yang Bergerak dibidang Keuangan yang Terdaftar di BEI Periode 2018-2019 Hanik Riskiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims to test and determinine how much influence financial stability, size,nature of industry have on fraudulent financial reporting . This study uses three independent variables consisting of financial stability, size, and nature of industry and the dependent variable fraudulent financial reporting. This type of research is quantitave research. The population in this study are compines engaged in finance listed on the IDX for the 2018-2019 period with a purposive sampling method. The data analysis method used is multiple linear regression analysis with descriptive statistical test, classical assumption tests, and hypothesis testing winth the help of the SPSS 25. The result of this study indicate that financial stability ang nature of industry have significant negative effect on fraudulent financial reporting. Meanwhile, size has a significant positive effect on fraudulent financil reporting.

Effective Tax Rate Due to Investment Opportunity Set, Leverage, Capital Intensity, and Inventory in Mining Companies Listed on the IDX Yanto Yanto
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8637

Tax savings can be done by avoiding taxes, because these actions are not prohibited, namely by taking advantage of the looseness of the rules on taxation. The purpose of this study is to analyze the Investment Opportunity Set (IOS), leverage, capital intensity, and inventory in influencing the Effective Tax Rate (ETR). The research was conducted for 3 years (2017 to 2019). The population is 150 mining companies listed on the Indonesia Stock Exchange (IDX), and the research sample is 95 companies, because the outliers for extreme data are 94 mining companies. Based on the results of the simultaneous test (F test), the Investment Opportunity Set (IOS), leverage, capital intensity, and inventory variables together have a significant effect on the Effective Tax Rate (ETR). The results of the partial test (t test) show that the Investment Opportunity Set (IOS) has a significant negative effect on the Effective Tax Rate (ETR), the leverage variable has a significant positive effect on the Effective Tax Rate (ETR), and the capital intensity variable, inventory intensity has no effect on the Effective Tax Rate (ETR).

Co-Authors Afrida Andriastuti Anis Watin Izzah Anna Widiastutii, Anna Anni Lutfiani Azis Ardi Prasetiyo Burhanuddin Burhanuddin Fatchur Rohman Hanik Riskiani Mifftah Arifin, Mifftah Miftah Arifin Mustafidah Nur Maulida Naila Sofiana Shalihul Aziz Widya Iriawan Sri Wahyuni Almunawaroh

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