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All Journal JURNAL AKUNTANSI DAN AUDITING BISNIS: Jurnal Bisnis dan Manajemen Islam IQTISHADIA Global Review of Islamic Economics and Business Adi Widya : Jurnal Pengabdian Masyarakat AKTSAR: Jurnal Akuntansi Syariah Jurnal Akuntansi Enrichment : Journal of Management Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Bisnis dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Business and Information System
Yunus Harjito, Yunus
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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E-PROCUREMENT: PELUANG DAN TANTANGAN BAGI PEMERINTAH DAERAH Harjito, Yunus
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : IQTISHADIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini bertujuan untuk memahami keuntungan dan tantangan yang dihadapi pemerintah daerah setelah penerapan sistem e-procurement. Selain itu artikel ini juga mengkaji sejauhmana kesiapan pemerintah daerah dalam menghadapi tantangantantangan setelah implemantasi sistem e-procurement yang sudah  diterapkan selama beberapa tahun. Dari kajian-kajian sebelumnya,  ada  bebrapa keuntungan dan tantangan yang dihadapi oleh pemerintah daerah dari penerapan sistem e-procurement. Focus kajian ini selanjutnya adalah bagaimana kesiapan sumber daya manusia dan teknologi yang dimiliki oleh pemetintah daerah dalam  mengembangkan dan menata sistem e-procurement sehingga bisa  dijalankan sesuai dengan tujuan yang diharapkan.   Kata Kunci:   E-Procurement, Pemerintah, Teknologi E-PROCUREMENT: BENEFITS AND CHALENGES FOR LOCAL GOVERNEMENTS. This paper aims to find out  what benefits and challenges faced by local governments after the implementation of e-procurement system. Further, how does the readiness of local governments to face the challenges after the implementation of  e-procurement system that has been implemented in recent years. Based on the previous discussion, some of the benefits and challenges faced by local governments after the implementation of the e-procurement system were found. Moreover, the main focus is how does the readiness of human and technology resource in local government to develop and manage the e-procurement system so that the system can be run in accordance  with the expected goals.Keywords: E-Procurement, Goverment, Technology
EQUITY RISK PREMIUM PADA INDUSTRI PERBANKAN Harjito, Yunus; Hapsari, Dian Indriana
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2690

Abstract

This study aims to examine the factors that influence the equityrisk premium in the banking industry are listed on the Indonesia Stock Exchange. The samples used were 23 banking industry for 2010-2014. Five variables proposed that auditor tenure, earnings quality, leverage, beta, and earnings per share to detect whether there is an influence on the equity risk premium. Equity risk premium is desired reward investors to generate income is not fixed in relation to the equity share hers. So far the equity risk premium is often described as the most important value in finance and investment. Analysis of the data used in this research is multiple linear regression with the hopeto obtain a comprehensive picture of the influence of variables auditor tenure, earnings quality, leverage, beta, and earning per share of the equity risk premium by using SPSS version 21 for Windows. The results showed that the auditor tenure, earnings quality, and earnings per share significantly affect the equity risk premium. But two other variables (leverage and beta) proved no effect on the equity risk premium.
E-PROCUREMENT: PELUANG DAN TANTANGAN BAGI PEMERINTAH DAERAH Harjito, Yunus
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i1.1082

Abstract

Artikel ini bertujuan untuk memahami keuntungan dan tantangan yang dihadapi pemerintah daerah setelah penerapan sistem e-procurement. Selain itu artikel ini juga mengkaji sejauhmana kesiapan pemerintah daerah dalam menghadapi tantangantantangan setelah implemantasi sistem e-procurement yang sudah  diterapkan selama beberapa tahun. Dari kajian-kajian sebelumnya,  ada  bebrapa keuntungan dan tantangan yang dihadapi oleh pemerintah daerah dari penerapan sistem e-procurement. Focus kajian ini selanjutnya adalah bagaimana kesiapan sumber daya manusia dan teknologi yang dimiliki oleh pemetintah daerah dalam  mengembangkan dan menata sistem e-procurement sehingga bisa  dijalankan sesuai dengan tujuan yang diharapkan.   Kata Kunci:   E-Procurement, Pemerintah, Teknologi E-PROCUREMENT: BENEFITS AND CHALENGES FOR LOCAL GOVERNEMENTS. This paper aims to find out  what benefits and challenges faced by local governments after the implementation of e-procurement system. Further, how does the readiness of local governments to face the challenges after the implementation of  e-procurement system that has been implemented in recent years. Based on the previous discussion, some of the benefits and challenges faced by local governments after the implementation of the e-procurement system were found. Moreover, the main focus is how does the readiness of human and technology resource in local government to develop and manage the e-procurement system so that the system can be run in accordance  with the expected goals.Keywords: E-Procurement, Goverment, Technology
PENINGKATAN NILAI TAMBAH PRODUK BARU DAN BARANG BEKAS Yulandari, Ariefah; Hariyanti, Widi; Harjito, Yunus
ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2019): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.638 KB) | DOI: 10.33061/awpm.v3i1.3191

Abstract

Meningkatkan suatu nilai jual memiliki proses yang panjang. Berbagai metodedapat digunakan. Pemilihan metode yang tepatlah yang dapat membuat sebuah produk barudan barang bekas menjadi lebih bernilai bahkan memiliki harga jual yang tinggi. Ini adalahproses yang dapat meningkatkan nilai kegiatan pelatihan kewirausahaan menuju ke tingkatperkembangan inovasi yang tinggi.Berdasarkan analisis situasi, permasalahan yang dihadapi mitra adalah keinginanyang kuat dari mitra dalam pelatihan untuk berwirausaha akan tetapi rendahnya dalampengetahuan untuk memberikan nilai tambah pada produk baru dan barang bekas rumahtangga yang dapat dijual dengan harga yang bersaing. Pengabdian masyarakat telahdilakukan dengan khalayak sasaran warga Gambirsari RW 03, Kelurahan Kadipiro,Kecamatan Banjarsari, Surakarta, dengan memberikan pengetahuan berupa pelatihandalam bentuk meningkatkan produk barang baru dan barang bekas agar memiliki nilai jualyang cukup tinggi dengan metode decoupage ini membuahkan hasil yang membuat mitraingin lebih mengembangkan pelatihan tersebut menjadi suatu usaha dalam menambahpendapatan keluarga dan menyelesaikan masalah sampah anorganik keluarga.Kata kunci : Nilai tambah, decoupage, kerajinan, kewirausahaan.
ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Harjito, Yunus
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.064 KB) | DOI: 10.24912/ja.v19i1.112

Abstract

Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi 145 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008- 2012. Metode analisis yang digunakan adalah analisis regresi logistik dengan sampel sebanyak 20 perusahaan yang dipilih berdasarkan metode purposive sampling selama 5 periode. Berdasarkan hasil analisis dapat disimpulkan bahwa kualitas audit berpengaruh negatif signifikan terhadap opini audit going concern, kondisi keuangan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap opini audit going concern, ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap opini audit going concern, dan rasio debt-to- equitytidak berpengaruh signifikan terhadap opini audit going concern.This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debt-to-equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.
Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia Kusuma, Lachella Angga Dewi Bintang; Astuti, Titiek Puji; Harjito, Yunus
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6939

Abstract

This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.
E-PROCUREMENT: PELUANG DAN TANTANGAN BAGI PEMERINTAH DAERAH Harjito, Yunus
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i1.1082

Abstract

Artikel ini bertujuan untuk memahami keuntungan dan tantangan yang dihadapi pemerintah daerah setelah penerapan sistem e-procurement. Selain itu artikel ini juga mengkaji sejauhmana kesiapan pemerintah daerah dalam menghadapi tantangantantangan setelah implemantasi sistem e-procurement yang sudah  diterapkan selama beberapa tahun. Dari kajian-kajian sebelumnya,  ada  bebrapa keuntungan dan tantangan yang dihadapi oleh pemerintah daerah dari penerapan sistem e-procurement. Focus kajian ini selanjutnya adalah bagaimana kesiapan sumber daya manusia dan teknologi yang dimiliki oleh pemetintah daerah dalam  mengembangkan dan menata sistem e-procurement sehingga bisa  dijalankan sesuai dengan tujuan yang diharapkan.   Kata Kunci:   E-Procurement, Pemerintah, Teknologi E-PROCUREMENT: BENEFITS AND CHALENGES FOR LOCAL GOVERNEMENTS. This paper aims to find out  what benefits and challenges faced by local governments after the implementation of e-procurement system. Further, how does the readiness of local governments to face the challenges after the implementation of  e-procurement system that has been implemented in recent years. Based on the previous discussion, some of the benefits and challenges faced by local governments after the implementation of the e-procurement system were found. Moreover, the main focus is how does the readiness of human and technology resource in local government to develop and manage the e-procurement system so that the system can be run in accordance  with the expected goals.Keywords: E-Procurement, Goverment, Technology
MEASURING CARBON DISCLOSURE FROM CEO CHARACTERISTICS Harjito, Yunus; Sutopo, Bambang
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 2, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.200-217

Abstract

This study aims to examine the influence of CEO characteristics with the proxies used, namely gender, foreign CEOs, and CEO impression management on carbon disclosure. The study takes data on mining sector companies listed on the Indonesia Stock Exchange with a coverage of 2019 to 2023 which includes 68 companies with a total of 340 data. The results showed that all CEO characteristics used in this study proved to have a positive and significant effect on carbon disclosure. The presence of a female CEO leading the company will improve the quality and environmental performance of the company, as well as carbon disclosure. In addition, the presence of foreign CEOs who have a foreign educational background also has a positive impact on corporate carbon disclosure. The narcissistic nature shown by CEOs in company reports through CEO impression management is also proven to have a positive and significant impact on carbon disclosure. All the results of this study are proven to confirm the statements contained in the upper echelon theory.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DEWAN KOMISARIS, DAN LEVERAGE TERHADAP PENGUNGAKAPAN CSR (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Jayasari, Stefanie Rona; -, Sugiarti; Harjito, Yunus
Jurnal Bisnis dan Kewirausahaan Vol 11 No 2 (2018): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.502 KB) | DOI: 10.31001/jbk.v11i2.1002

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, dewan komisaris, dan leverage terhadap CSR. Pengungkapan tanggung jawab sosial perusahaan merupakan variabel dependen dalam penelitian ini yang diukur dengan Key Success Factors for Social Performance yang berisi 78 indikator pengukuran corporate social responsibility. Variabel independen yang diteliti antara lain ukuran perusahaan, profitabilitas, dewan komisaris, dan leverage.
Pengaruh Penerapan Good Corporate Governance Dan Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan Di Organisasi Pemerintah Daerah Kabupaten Ende, Nusa Tenggara Timur Harjito, Yunus; Gete, Oktaviani Theodora; Sugiarti, Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 15 No 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v15i1.1746

Abstract

The purpose of this study to determine the effect of the implementation of good corporate governance and internal audit effectiveness on the quality of financial reports in the regional government organization of Ende Regency, East Nusa Tenggara, either partially or simultaneously. The population in this research are all staff/employees who work in local government organizations, especially the finance department. There are 32 registered Regional Government Organizations (OPD). The sample obtained and used in the study was 75 respondents. The sample was selected using a sample selection technique, namely Purposive Sampling. The method used is Multiple Linear Regression The results of the study are: Good Corporate Governance has a significant positive effect on the Quality of Financial Statements, Internal audit has a positive effect on the Quality of Financial Reports
Co-Authors Ali, Nor Aishah Mohd Bambang Sutopo Dian Indriana Hapsari Fitri Habsari, Rika Gete, Oktaviani Theodora Hariyanti, Widi Haryanti, Widi Jayasari, Stefanie Rona Kusuma, Lachella Angga Dewi Bintang Malo, Mario Setiady Novitasari, Bela Ayu Nugraha, Pura Surya Paramita Sari, Ratih Riri Magdalena, Silvia Cahaya Oktaria Siddiq, Faiz Rahman Sriyatun Sriyatun, Sriyatun Sugiarti - Sugiarti Sugiarti Suseno, Agus Endrianto Titiek Puji Astuti Tri Cahya, Bayu Yulandari, Ariefah Yulianto Yulianto