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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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Differences in Banking Financial Performance Before and After the Implementation of PSAK 71 (Empirical Study on Banking Companies Listed on the IDX in 2018-2021) Nuha, Achmad Ulin; Zuhrohtun, Zuhrohtun; Prasetio, Januar Eko
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 3, No 2 (2024): July 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i2.3246

Abstract

A bank is an entity that manages public funds and must ensure that its financial information reflects comprehensive and high-quality data. In financial accounting, the quality of financial information is indicated by its usefulness. The quality of financial information can be assessed from two perspectives: the quality related to the overall performance of the entity, as manifested in sustainable profits, and the quality related to capital market performance. The purpose of this study is to analyze the differences in Allowance for Impairment Losses on Credit before and after the implementation of PSAK 71, analyze the differences in the Capital Adequacy Ratio (CAR) before and after the implementation of PSAK 71, and analyze the differences in Return on Assets (ROA) before and after the implementation of PSAK 71. The results of the study indicate that (1) there is a significant effect of the implementation of PSAK 71 on Total Allowances for Credit in the periods 2018-2019 and 2020-2021, (2) there is a significant effect of the implementation of PSAK 71 on CAR in the periods 2018-2019 and 2020-2021, (3) there is a significant effect of the implementation of PSAK 71 on ROA in the periods 2018-2019 and 2020-2021, and (4) there is no significant difference in SIZE between the periods 2018-2019 and 2020-2021.
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.
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.
The Role of Soft Skills in Mediating the Relationship between Risk Management Competency and Work Readiness Zuhrohtun, Zuhrohtun; Sunaryo, Kunti; Astuti, Sri; Susanto, Heri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243013

Abstract

This study aims to investigate the impact of soft skills in mediating the relationship between risk management competence and job readiness in students in Yogyakarta. The independent campus learning program is expected to be able to bridge students in preparing for their future. One of the curricula in universities, especially accounting majors, is related to understanding risk management competencies. This analysis is carried out on students majoring in accounting who have obtained lessons related to risk management. This study used random sampling through data collection. Warp PLS is used as an analysis model using path analysis. Organizational risk management, process risk management and standard risk management are the three components used in this study. This study provides empirical evidence that only process risk management can affect soft skills but cannot directly affect student job readiness but process risk management competencies can affect student job readiness if mediated by soft skills. This research provides input to universities to improve the soft skills of prospective graduates so that they have better job readiness
INFLUENCE OF INVESTMENT RISK, KNOWLEDGE, AND ALLOWANCE ON STUDENTS' INVESTMENT INTEREST ZUHROHTUN ZUHROHTUN; Angsol Taffagani Halim; Indra Kusumawardhani
Buletin Studi Ekonomi VOLUME.29.NO.02.TAHUN.2024
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2024.v29.i02.p08

Abstract

The study empirically examines the effect of investment risk, investment knowledge, and student allowance on student interest in investing in the capital market. This research uses a survey method. The research respondents were 105 students of the Faculty of Economics and Business UPN "Veteran" Yogyakarta. The sample selection method is random sampling. The hypothesis was tested with multiple regression analysis. The results prove that investment risk has a negative influence on student interest in investing in the capital market, and investment knowledge, and student pocket money have a positive effect on student interest in investing in the capital market.
Enhancing Financial Resilience of Women Entrepreneurs through Strengthened Digital Financial Literacy Ratna Candra Sari; Zuhrohtun Zuhrohtun; Arin Pranesti; Ratna Yudhiyati; Umi Syafaatul Udhma; Novita Nurbaiti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p02

Abstract

This study investigates the impact of digital financial literacy (DFL) on the financial resilience of women entrepreneurs. The research adopts an explanatory approach, drawing on data from 208 women entrepreneurs based in Yogyakarta and Central Java, Indonesia. To test the proposed hypotheses, partial least squares structural equation modeling (PLS-SEM) was employed. The findings indicate that DFL significantly influences financial behavior, with these effects extending to future financial decisions. Enhancing DFL among women entrepreneurs positively affects their financial behavior, ultimately contributing to greater financial resilience. A key contribution of this research lies in its focus on women entrepreneurs, a demographic often overlooked in studies on financial literacy. Additionally, the study distinguishes between spending and saving behaviors by separating current financial actions from those intended for the future. This distinction enables a more nuanced analysis of how different financial behaviors, facilitated by digital financial technologies, affect financial resilience. Keywords: digital financial literacy, financial resilience, woman entrepreneur
Analysis Implementation Green Tourism based Sustainable Development Goals (Case Study: Sambirejo Sub-district, Prambanan District, Sleman Regency) Sirait, Afni; Susanto, Heri; Zuhrotun, Zuhrotun; Mulyanto, Indro Hery
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.428

Abstract

Green tourism is a way to maintain the sustainability of the tourism world. This program was formed in line with the desire to increase the number of green jobs to achieve the Sustainable Development Goals (SDGs). This study aims to analyze the implementation of SDGs-based green tourism in Sambirejo Village. This study uses a qualitative descriptive method using questionnaires and primary data from the research object. This research was conducted from March to August 2024. The respondents in this study were the community around the tourist area in Sambirejo Village. The results of the study explain that Sambirejo Village has been trying to implement a green tourism program based on SDGs since 2019. This is evidenced by the receipt of several awards obtained for the development of environmentally based villages
Analisis Kesehatan Bank KBMI 4 Berdasarkan Capital, Asset, Earning, dan Liquidity 2019 – 2023 Gumilang, Junika Cahya; Sirait, Afni; Sriyono, Sriyono; Zuhrohtun, Zuhrohtun; Marita, Marita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4229

Abstract

Purpose: The influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operational Costs and Operational Income (OCOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) on the Profitability Ratio (ROA) in Bank Groups based on Core Capital (KBMI) 4 from 2019 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of the Bank Group Based on Core Capital (KBMI) 4 listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of this study indicate that the Capital Adequacy Ratio (CAR) has a positive effect on Return On Assets (ROA), Operating Costs Operating Income (OCOI) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), Loan to Deposit Ratio (LDR) has a positive effect on Return On Assets (ROA), on the other hand Non Performing Loan (NPL) has no effect on Return On Assets (R OA). Conclusions: This study finds that CAR, NIM, and LDR positively and significantly affect ROA, whereas BOPO has a negative and significant impact. The NPL showed no significant effect. Overall, 96% of the ROA variation in KBMI 4 banks from 2019 to 2023 is explained by these financial variables, highlighting their strong influence on profitability during economic uncertainty. Limitations: This study is limited to the financial performance ratios used, and the results provided are focused on KBMI 4 banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially research on the influence of bank health levels on profitability (ROA)  Bank Groups based on Core Capital (KBMI) 4  in Indonesia.
The role of risk management and good governance to detect fraud financial reporting Sunaryo, Kunti; Astuti, Sri; Zuhrohtun, Zuhrohtun
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art4

Abstract

The aim of this study is to investigate the organizational factors, auditor opinion and the role of internal auditor in banking industry to detect fraud in Indonesia. Observation data in this study are the years from 2013 to 2017. This study is an empirical study and the data are selected by using sampling technique. Observation data in this study are as many as 45, and are processed by using logistic regression analysis instrument. The dependent variable studied is fraud. Meanwhile, the corporate organizational factors are risk disclosure and independency of intern auditor function as well as independent auditor opinion. The testing result proofs that there is no corporate organizational variable and independent auditor opinion significantly affecting indication of fraud in banking company.
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