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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 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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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.
PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Zuhrohtun Zuhrohtun; Endah Triana
Buletin Studi Ekonomi VOLUME.28.NO.02.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i02.p09

Abstract

The purpose of this research is to examine and obtain empirical evidence on the impact of Environmental, Social, and Governance, Return On Equity, and Earnings Per Share as independent variables on stock prices as the dependent variable. Environmental Social and Governance is measured using the content analysis method with reference to the ESG Reporting Guide 2.0 indicator published by the NASDAQ in 2019. The data used is secondary data sourced from the Indonesia Stock Exchange's website and the official website of the related company. This study's population consists of mining sector firms listed on the Indonesia Stock Exchange (IDX) between 2019 until 2021. The sample for this research was taken using a purposive sampling method with adjusted sample criteria, and obtained a sample of 15 companies. This research uses descriptive statistical analysis, the classical assumption test, and hypothesis testing and multiple linear regression analysis. The results of this study prove that Environmental Social and Governance has an effect on stock prices, Return On Equity has an effect on stock prices, and Earning Per Share has an effect on stock price.
PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN Erliana Cahyaning Budi; Zuhrohtun Zuhrohtun
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.10.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i10.p05

Abstract

This study aims to determine the effect of green accounting, environmental performance, and environmental costs on financial performance. The data used in this study are secondary data obtained from annual reports. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sampling technique in this study used purposive sampling with certain criteria. The sample in this research is 57 samples from 19 companies for 3 years. The data analysis technique used in this study is multiple linear regression analysis. In this study, green accounting was measured using the dummy method, environmental performance was measured using the rating value of the Corporate Performance Rating Program in Environmental Management (PROPER), environmental costs were measured using the environmental development program, and financial performance is measured using return on assets (ROA). The results of the study show that green accounting does not affect financial performance. Environmental performance does not affect financial performance. Meanwhile, environmental costs negatively affect financial performance.
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.
Implementation of Good Corporate Governance in Cooperatives: A Study in Yogyakarta Indonesia Kunti Sunaryo; Zuhrohtun Zuhrohtun; Siwi Hardiastuti. E.K.; Indra Kusumswardhani; Heri Susanto
Asian Journal of Social and Humanities Vol. 1 No. 04 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v1i04.26

Abstract

This study aims to measure the implementation of corporate governance (GCG) practices in cooperatives. Cooperatives are seen as having a great influence on the country's economic growth. Corporate governance if carried out properly will have an impact on the growth of the existing cooperative which in turn will provide welfare to its members. Good cooperative management must carry out GCG practices that are accountability, effectiveness, responsibility, transparency, fairness, and independence which are the basic principles of a good organization. This study uses cooperative members and administrators as research objects. This research uses a descriptive approach. The results of data processing show that the questionnaires distributed are valid and reliable so that it can be concluded that the average results of the measurement of accountability, effectiveness, responsibility, transparency, fairness and independence in cooperatives show a number above 4 so that it can be concluded that GCG practices in cooperatives are running very well
Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

Abstract

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.
Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Pambudi, Bryan Akram; Kusumawardhani, Indra; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
Development of Strategic Management and Accounting Implementation at Village-Owned Enterprises with Regard to Using Former Mining Land Fathimah, Siti Hasna; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2838

Abstract

This study aims to delve into the development of strategic management and financial implementation at Village-Owned Enterprises with regard to using former mining land that must be managed for productivity in order to increase revenue villages and accounting procedures must be put in place to make financial reporting easier and of higher quality. Employing a qualitative method with a phenomenological approach and gathering data through literature analysis, direct observations, and intensive interviews. The site research in this study is at Village-Owned Enterprises Manunggal Dadi Mulyo in Kwadungan Gunung, Kledung, Temanggung, Central Java. The results of this study are: (1) The most suitable alternative strategies to be developed for Village-Owned Enterprises Manunggal Dadi Mulyo includes development and promotion strategies, (2) Village-Owned Enterprises Manunggal Dadi Mulyo has not implemented accounting practices yet in accordance with the applicable accounting standards. This problem arises because of limited financial literacy of the Village-Owned Enterprises management regarding the importance of financial reporting.
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
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