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All Journal IPTEK Journal of Proceedings Series Jurnal Ekonomi dan Kewirausahaan Journal of Economics, Business, & Accountancy Ventura Eksos LPPM Jurnal ASET (Akuntansi Riset) Journal of Humanities and Social Studies Journal of Contemporary Accounting Journal of Research in Business, Economics, and Education JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Reviu Akuntansi dan Bisnis Indonesia Journal of Applied Business, Taxation and Economics Reseach Akuntansi'45 Journal of International Conference Proceedings Dharma: Jurnal Pengabdian Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Penelitian Pendidikan Indonesia Asian Journal of Social and Humanities JURDIASRA
Zuhrohtun Zuhrohtun
Universitas Pembangunan Nasional Veteran Yogyakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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OPERATING LEVERAGE DAN RISIKO SISTEMATIK PERUSAHAAN Yulianti, Retno
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 6, No 1 (2006): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.88 KB)

Abstract

Abstract   The objective of this research is to test the effect of operating leverage to the firm’s market risk. The market risk is the risk that relation with the firm’s stock price. This research employed homogenous sample that is 33 firms included in chemical basic industry from 1994 to 2002. This research used regression analysis. The research findings prove that there is no effect of operating leverage to the firm’s market risk. Keywords: operating leverage, systematic risk.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Zuhrotun, Zuhrotun
Jurnal ASET (Akuntansi Riset) Vol 4, No 2 (2012): Jurnal Aset (Akuntansi Riset). Juli-Desember 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v4i2.10098

Abstract

PENGARUH KONSERVATISME AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
Risk Management in the Metal Casting Industry: Case in Ceper Klaten Sadi, Sadi; Zuhrohtun, Zuhrohtun; Kusumawardhani, Indra
IPTEK Journal of Proceedings Series No 1 (2020): The 1st International Conference on Business and Engineering Management (IConBEM)
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2020i1.8485

Abstract

This study investigates the implementation of risk management in the metal casting industry. Previous research examines risk management in the production process, while this research identifies risk management in business processes. The research sample is 68 companies incorporated in Batur Jaya cooperatives, Ceper Klaten. This research uses survey method. Business risk management consists of four dimensions: business strategic risk, operational risk, reporting risk and regulatory risk. The results showed that the implementation of business strategic risk, operational risk and reporting risk were good enough. The implementation of regulatory risk management is the lowest compared to the other three risk management dimensions.
Implementasi Kurikulum Berbasis KKNI Menuju Era Revolusi Industri 4.0: Telaah Literatur Sri Astuti; Zuhrotun Zuhrotun; Kunti Sunaryo
Eksos LPPM Vol 2, No 2 (2020): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i2.4161

Abstract

Curriculum changes in tertiary institutions are routine activities that must be carried out in response to the development of Science and Technology, community needs, and the needs of graduate users. The curriculum currently used is the Indonesian National Qualification Framework or commonly abbreviated as KKNI. Namely the framework for qualifying work qualifications that juxtaposes, equalizes, integrates, the education and training sector as well as work experience in the context of providing work competency recognition in accordance with work positions in various sectors. The rapid development of information technology has influenced all aspects of life, including the business and accounting world. To that end, the curriculum of the accounting study program must harmonize with the development of the information technology. Namely the curriculum in accordance with the development of the Industrial Revolution 4.0. Various attempts have been made by several accounting study programs, including conducting workshops to review existing curricula, integrating the latest information technology materials into several (all) accounting courses currently available, training lecturers related to the latest information technology materials and adding eyes new lectures related to the latest information technology.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Sri Astuti; Zuhrohtun Zuhrohtun; Kusharyanti Kusharyanti
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
Integrated Reporting Elements Analysis of Mining and Manufacture Companies in Indonesia Gita Astyka Rahmanda; Zuhrotun; Indah Kartika Sandhi
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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Abstract

This research aims to analyze the implementation of integrated reporting elements by mining and manufacture companies in Indonesia. The analysis consists of scoring the number of the Integrated Reporting (IR) element conducted by mining and manufacture companies listed on the Indonesia Stock Exchange. Research data was taken from Companies’ Annual Report, sustainability report and other information published on IDX. This research analyzes the main eight indicator of Integrated Reporting. A purposive sampling method is used in this research to determine the research sample. Analytical technique used in this research is descriptive statistical analysis. Research finding shows that 68.3% of companies have implemented eight IR elements. Among those companies, only ten companies enumerated in Integrated Sustainability Reporting Award. The transformation report policy suggested by OJK in integrating Sustainability Reporting, Corporate Social Responsibility and Annual Report into an Integrated Report motivates manufacture and mining companies to present their performance information corresponding to International Integrated Reporting Framework
Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia Rotua Aprilya Tobing; Zuhrotun Zuhrotun; Rusherlistyani Rusherlistyani
Reviu Akuntansi dan Bisnis Indonesia Vol 3, No 1 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030139

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, komite audit dan  dewan komisaris independen terhadap pengungkapan sustainability report. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2015-2017. Dalam teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling dan diperoleh 30 sampel. Model analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan sustainability report. Sedangkan, leverage, komite audit dan dewan komisaris independen tidak berpengaruh terhadap pengungkapan sustainability report pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.
PENGEMBANGAN SANTRI AGROPRENEURSHIP BUDIDAYA JAMUR MERANG DI PONDOK PESATREN ANWAR FUTUHIYYAH Titik Kusmantini; Zuhrotun Zuhrotun; Rika Ernawati; Aris Kusumo Diantoro; Zulfatun Ruscitasari
Dharma: Jurnal Pengabdian Masyarakat Vol 3, No 2 (2022): November
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.961 KB) | DOI: 10.31315/dlppm.v3i2.8212

Abstract

Pendampingan Agropreneurship di Pondok Pesantren selain sebagai bentuk praktik mata pelajaran kewirausahaan, dinilai sebagai upaya strategis untuk mempersiapkan kemandirian ekonomi pesantren dan persiapkan siswa sebagai calon wirausahawan. Usaha budidaya jamur dipilih sebagai satu jenis usaha yang memiliki potensi pasar. Dalam rangka meningkatkan produktifitas usaha santri di pondok Pesantren Anwar Futuhiyyah dirancang program pendampingan sebagai berikut: pendampingan praktik pembuatan media tanam dan budidaya; praktik penyusunan laporan keuangan; praktik pemasaran digital serta pengolahan limbah paska panen. Kegiatan pendampingan dilakukan bulan Mei s/d Agustus 2022 dan telah menghasilkan luaran kegiatan yang nyata yakni kelompok usaha santri telah mampu melakukan praktik budidaya jamur merang dan telah melakukan panen sebanyak 3 kali. Dan dalam rangka meningkatkan kemampuan pemasaran maka santri telah dilatih mempromosikan produk hasil produksi dengan menggunakan berbagai platform media social seperti Instagram dan facebook.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Terhadap Belanja Modal (Studi pada Pemerintah Kabupaten & Pemerintah Kota di Provinsi Aceh) Waskito Waskito; Zuhrotun Zuhrotun; Rusherlisyani Rusherlisyani
Reviu Akuntansi dan Bisnis Indonesia Vol 3, No 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030247

Abstract

Latar belakang masalah pada penelitian ini adalah Pemerintah Kabupaten Kota di Provinsi Aceh dalam pengelolaan keuangannya masih belum sesuai dengan instruksi Presiden yang tertuang dalam Perpres No.2 tahun 2015 tentang Rencana Pembangunan Jangka Menengah Nasional (RPJMN) dimana target presentase belanja modal yang dialokasikan dalam APBD sekurang-kurangnya 30% dari total belanja. Penelitian ini bertujuan untuk mengetahui: Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil terhadap Belanja Modal. Penelitian ini menggunakan metode penelitian kuantitatif. Hasil penelitian menunjukkan bahwa: Pertumbuhan Ekonomi tidak berpengaruh terhadap belanja modal, pendapatan asli daerah tidak berpengaruh terhadap belanja modal, dana alokasi umum berpengaruh terhadap belanja modal, dana alokasi khusus berpengaruh terhadap belanja modal, dan dana bagi hasil tidak berpengaruh terhadap belanja modal. Keterbatasan pada penelitian ini Penelitian ini hanya berdasarkan pada data kuantitatif yaitu Laporan Realisasi Anggaran pada Laporan Keuangan Pemerintah Daerah Aceh tahun 2015 – 2017, tidak mengkaji lebih mendalam terkait aspek kualitatif seperti kebijakan pemerintah dalam penyusunan anggaran Belanja Modal dikarenakan informasi tersebut tidak termasuk informasi yang harus dipublikasikan ke publik. Peneliti menyatakan bahwa penelitian dengan judul diatas adalah benar-benar asli karya tulis saya dan sepanjang pengetahuan saya tidak terdapat karya ilmiah yang pernah diajukan oleh orang lain untuk memeroleh gelar akademik di perguruan tinggi, dan tidak terdapat karya yang pernah di tulis atau diterbitkan orang lain, kecuali yang secara tertulis dikutip dalam penelitian ini dan disebutkan dalam daftar pustaka, apabila dikemudian hari dapat dibuktikan terdapat unsur-unsur plagiasi maka saya bersedia diproses  sesuai dengan peraturan perundang-undangan yang berlaku.
EFFECT OF ECONOMIC GROWTH, REGIONAL GENUINE REVENUE, GENERAL ALLOCATION FUNDS, AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURE (STUDY ON DISTRICT/CITY LOCAL GOVERNMENTS IN CENTRAL JAVA PROVINCE, 2015-2019) Salma Meirani Utami; Zuhrohtun Zuhrohtun; Januar Eko Prasetio
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.7802

Abstract

This research aims to examine the effect of economic growth, regional original income, general allocation funds, and special allocation funds on capital expenditure. The type of data collected is secondary data obtained from Badan Pemeriksa Keuangan the Central Statistics Agency. The sampling technique uses a non probability sampling method that produces a sample of 175 data from 35 regencies/ cities in Central Java in 2015-2019. The analysis technique used in this study is multiple linear regression analysis using the SPSS application. The results of statistical tests show that the regional income, general allocation fund and the special allocation fund have an effect on the capital expenditure, while the economic growth has no effect on the capital expenditure.
Co-Authors Alfistia Maradidya Alfistia Maradidya Anake Nagari Angsol Taffagani Halim Arin Pranesti Aris Kusumo Diantoro Endah Triana Erliana Cahyaning Budi Fathimah, Siti Hasna Gumilang, Junika Cahya Handani Maheresmi Handani Maheresmi Heri Susanto Heri Susanto Heri Susanto HERI SUSANTO Indah Kartika Sandhi Indra Kusumawardhani Indra Kusumawardhani Indra Kusumswardhani Indro Herry Mulyanto Januar Eko Prasetio Jumarsih Jumarsih Kunti Sunaryo Kunti Sunaryo Kunti Sunaryo Kusharyanti Kusharyanti Kusharyanti Kusharyanti Kusumawardhani, Indra Maheresmi, Handani Maradidya, Alfistia Marita Marita, Marita Mulyanto, Indro Hery Novita Nurbaiti Nuha, Achmad Ulin Pambudi, Bryan Akram Prasetio, Januar Eko Rahmanda, Gita Astyka Ratna Candra Sari Ratna Yudhiyati Rika Ernawati Rotua Aprilya Tobing Rusherlistyani Rusherlistyani Rusherlisyani Rusherlisyani Sadi, Sadi Salma Meirani Utami Sirait, Afni Siwi Hardiastuti. E.K. Sri Astuti Sri Astuti Sri Luna Murdianingrum Sri Luna Murdianingrum, Sri Luna Sriyono Sriyono Sutoyo Sutoyo Titik Kusmantini Umi Syafaatul Udhma Wahyu Nugroho Waskito Waskito Zulfatun Ruscitasari