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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 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

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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.
KEINFORMATIFAN LABA DI PASAR OBLIGASI DAN SAHAM: UJI LIQUIDATION OPTION HYPOTHESIS RATNA CANDRA SARI; ZUHROHTUN ZUHROHTUN
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Previous empirical research on informativeness of earnings hasfocused on stockholders, and has not examined earnings informativenessfor stockholders and bondholders. Stockholders are residual claimantsand bondholders are fixed claimants, the informativeness of earningsshould differ for these two types of investors. When firm is financiallystrong, earnings changes should be of limited relevance to bondholders,but should be relevance to bondholders. In contrast, as the likelihood offinancial distress increase, stockholder’s limited liability allows them toabandon the firm to bondholder and earnings change should beincreasingly important to bondholders and less important to shareholdersbecause earnings provide information on firm value. This suggest that theeffect of earnings to stock return should decrease as the firm’s financialstrength declines, while the effect of earnings to bond return shouldincrease. In contrast, when firm’s financial condition is strong, the effect ofearnings to stock return is higher than the effect of earnings to bondreturn. We refer to this as the liquidation option hypothesis.The objective of this study is to examine liquidation optionhypothesis. We use bond rating as financial condition’s measurement.Consistent with our hypotheses, we find that the effect of unexpectedearnings to stock return is significant when firm is financially strong butthe effect of unexpected earnings to bond return is not significant. Whenfinancial distress increase, the effect of unexpected earnings to stockreturn is not significant but the effect of unexpected earnings to bondreturn is significant
KEBIJAKAN DIVIDEN PADA PERUSAHAAN KONSERVATIF DAN NON KONSERVATIF SERTA BUMN DAN NON BUMN Zurohtun Retno Yulianti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Penelitian ini menyelidiki hubungan konservatisma akuntansi dan kebijakan dividen. Lebih jauh penelitian ini menyelidiki: 1) perbedaan kebijakan dividen antara perusahaan yang cenderung konservatif dan yang tidak, 2) perbedaan kebijakan dividen antara perusahaan milik negara (BUMN) dan perusahaan milik swasta (Non BUMN). Kebijakan  dividen dalam penelitian ini diukur dengan dividend per share. Sampel terdiri dari 321 perusahaan yang terdaftar di Bursa Efek Indonesia selama 2004-2008. Hipotesis diuji menggunakan uji-t. Hasil menunjukkan bahwa terdapat perbedaan kebijakan dividen antara perusahaan BUMN dan Non BUMN, akan tetapi penelitian ini tidak dapat menemukan bukti bahwa kebijakan dividen perusahaan yang cenderung konservatif berbeda dengan yang tidak konservatif.   Kata kunci: dividend per share, konservatisma, BUMN
PREDIKSI PERINGKAT OBLIGASI DENGAN PERSISTENSI LABA, FREE CASH FLOW, DAN RISIKO LITIGASI , Zurohtun
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study investigated the usefulness of accounting information (e.g. earnings persistence, free cash flow, and litigation risk) to predict bond rating. Samples consisted of 32 manufacturing firms listed on Indonesian Stock Exchange over 2005-2007 period and rated by PEFINDO. Binary logistic regression was used to test the hypothesis. The hypothesis in this study was supported, whereas earnings persistence, free cash flow, and litigation risk were useful to predict bond rating. Higher earnings persistence would increase bond rating. Higher free cash flow would increase bond rating. This study could not find evidence that higher litigation risk would decrease bond rating.Keywords: bond rating, earnings persistence, free cash flow, litigation risk
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
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.
Co-Authors Afni Sirait 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 Kunti Sunaryo Kunti Sunaryo Kunti Sunaryo Kusharyanti Kusharyanti Kusumawardhani, Indra Maheresmi, Handani 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 Rusherlisyani Rusherlisyani Sadi, Sadi Salma Meirani Utami Sirait, Afni Siwi Hardiastuti. E.K. Sri Astuti Sri Astuti Sri Luna Murdianingrum Sriyono Sriyono Titik Kusmantini Umi Syafaatul Udhma Wahyu Nugroho Waskito Waskito Zulfatun Ruscitasari