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All Journal JURNAL AKUNTANSI DAN AUDITING Global Review of Islamic Economics and Business Adi Widya : Jurnal Pengabdian Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Bisnis dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) El-Mujtama: Jurnal Pengabdian Masyarakat SENMEA Journal of Business and Information System

Yunus Harjito, Yunus

Unknown Affiliation

Author-ID : 547495

Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 12 Documents Claim Missing Document

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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

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

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 Kinerja Keuangan Pemerintah Kabupaten dan Kota Di Indonesia Harjito, Yunus; Nugraha, Pura Surya; Yulianto, Yulianto; Yulianto
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah kabupaten dan kota di indonesia ditinjau dari pendapatan asli daerah (PAD), dana alokasi umum (DAU), dana alokasi khusus (DAK), dan belanja daerah. Data pada penelitian ini merupakan data sekunder yang diperoleh dari Pusat Informasi dan Komunikasi Badan Pemeriksa Keuangan Republik Indonesia. Jumlah populasi dalam penelitian ini sebanyak 514 kabupaten dan kota, sedangkan sampel sebanyak 439 kabupaten dan kota yang diperoleh melalui metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah model estimasi regresi data panel yang dilakukan melalui Uji Chow dan Uji Hausman. Hasil penelitian menunjukkan bahwa PAD dan DAK berpengaruh signifikan terhadap kinerja keuangan pemerintah kabupaten dan kota di Indonesia, Akan tetapi dua variabel lainnya yaitu DAU dan Belanja Daerah tidak terbukti berpengaruh terhadap Kinerja Keuangan Pemerintah.

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

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

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

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

A Holistic View of Corporate Sustainability: From Disclosure to Governance Development Tri Cahya, Bayu; Fitri Habsari, Rika; Harjito, Yunus; Paramita Sari, Ratih; Ali, Nor Aishah Mohd
Global Review of Islamic Economics and Business Vol. 13 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.131-05

This study examines the effects of carbon emission disclosure, green accounting, material flow cost accounting, and the presence of women on boards of directors on sustainability development. Sustainability development emphasizes that companies carrying out business do not only focus on economic benefits, but also on benefits for the surrounding environment. This study utilizes secondary data, specifically annual reports and sustainability reports, obtained from the official websites of the relevant companies. The population used consists of companies that received the Asia Sustainability Report Rating award and were listed on the Sharia Securities List during the 2018-2023 period, totaling 66 companies. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. Data analysis employs classical assumption tests and hypothesis testing using multiple regression analysis, aided by the IBM SPSS program. The results showed that carbon emission disclosure and material flow cost accounting had a significant impact on sustainability development. Green accounting and women’s directors are expected to impact sustainable development, but this has not been proven in this study. The lack of effect of green accounting on sustainable development is due to the companies studied not clearly defining the indicators of green accounting in their financial statements. Information related to social and environmental issues has not been fully disclosed. In addition, some of the companies studied tend to appoint few women as directors, which is suspected to be the reason for the unproven influence of women on the board of directors on sustainability development.

Analysis of profitability, liquidity, solvency, company size, independent commissioners, and their effect on tax avoidance (empirical study of manufacturing companies listed on the indonesia stock exchange in 2019-2023): Tax Avoidance Riri Magdalena, Silvia Cahaya Oktaria; Haryanti, Widi; Harjito, Yunus
Enrichment : Journal of Management Vol. 15 No. 3 (2025): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i3.2281

This research is conducted to examine the influence of profitability, liquidity, solvency, firm size, and the presence of independent commissioners on tax avoidance within manufacturing companies subject to the Indonesia Stock Exchange (IDX) amid 2019 to 2023. Quantitative approach is adopted in this study, utilizing secondary data as the primary source of information. Data processing and statistical analysis are done by the SPSS version 21 software. The research population comprises 226 manufacturing firms registered on the IDX throughout the five-year span. Using a purposive sampling technique, a total of 345 data points were gathered from a selected sample of 69 companies. The study utilizes multiple linear regression analysis to interpret given data. Findings reveal that solvency significantly impacts tax avoidance, whereas profitability, liquidity, size of the company, including the amount of independent commissioners show no significant influence to the tax avoidance practices.

Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Malo, Mario Setiady; Harjito, Yunus; Siddiq, Faiz Rahman
El-Mujtama: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i4.2203

This research aims to determine the effect of liquidity, leverage and company size on tax avoidance. This research design is causality research which is used to prove the causal relationship of several variables. This research is quantitative research. The population in this research are mining companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling method used was a purposive sampling method with a total sample of 19 companies during an observation period of 5 consecutive years so that the total sample was 95. The data analysis method used was multiple linear regression analysis using SPSS version 21. The results of this research are the results of the research shows that liquidity and leverage have a significant negative effect on tax avoidance. Meanwhile, company size has no effect on tax avoidance.

Financial ratio and company size to mining company's CSR disclosure Sriyatun, Sriyatun; Hariyanti, Widi; Harjito, Yunus
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.

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 Suharningsih, Ririn Suseno, Agus Endrianto Titiek Puji Astuti Tri Cahya, Bayu Yulandari, Ariefah Yulianto Yulianto Yulianto

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