Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Widya Manajemen & Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Peka: Jurnal Pengabdian Kepada Masyarakat MIMBAR INTEGRITAS Jurnal Akuntansi Kontemporer
Harimurti, Yohanes
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Pengukuran Nilai Sumber Daya Manusia pada Lembaga Pendidikan dengan Compensation Model Harimurti, Yohanes
Jurnal Widya Manajemen & Akuntansi Vol 2, No 1 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4096 KB)

Abstract

This study gives a description about the value of the human capital associated with a service enterprise. However, the idea about human value accounting still becomes controvercy until now. The objective of this study is to provide a practical measurement procedure about human capital, specifically in using the economics concept of human capital. On the economics concept, the value of human capital embodied in a person of age t is the present value of his/her remaining future earnings from employment.
PEMODELAN SISTEM AKUNTANSI MANAJEMEN BERKOMPUTER UNTUK MENINGKATKAN MOTIVASI DAN KINERJA UMKM MANUFAKTUR Jesica Handoko; Yohanes Harimurti; Julius Runtu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i2.82

Abstract

Kemanfaatan sistem akuntansi manajemen (SAM) akan dapat dinikmati apabila pemilik UMKM mengambil inisiatif untuk menggunakan sistem akuntansi manajemen. Penelitian sekarang menduga bahwa kemudahan, kegunaan, dan sikap pengguna akan mempengaruhi niat pemilik/manajemen untuk menggunakan suatu SAM berkomputer. Apabila niat menggunakan tinggi, maka diduga motivasi intrinsik pengguna juga akan meningkat. Diduga, meningkatnya motivasi intrinsik pemilik UKM akan meningkatkan kinerja mereka.   Sampel survei penelitian ini adalah pelaku UMKM yang bergerak di bidang manufaktur di Surabaya dan sekitarnya. Regresi data survei yang berpatokan pada sistem akuntansi manajemen manual atau berkomputer yang mereka gunakan menyimpulkan bahwa: (a) Motivasi intrinsik berpengaruh positif signifikan terhadap kinerja pelaku UMKM baik kinerja manajerial maupun kinerja keuangan, (b) niat menggunakan SAM tidak berpengaruh signifikan terhadap motivasi, (c) kegunaan maupun kemudahan SAM yang mereka gunakan tidak berpengaruh signifikan terhadap niat dalam menggunakan SAM, dan (d) sikap pemilik UMKM-lah yang berpengaruh signifikan terhadap niat dalam menggunakan SAM. Lebih jauh saat diuji beda, ditemukan bukti: (1) terdapat perbedaan persepsi antara kelompok yang menggunakan SAM manual dengan kelompok SAM berkomputer. Temuan mengafirmasi kemanfaatan SAM berkomputer dibandingkan SAM manual melalui nilai mean yang lebih tinggi pada semua variabel penelitian; dan (2) bahwa apabila SAM berkomputer dipersepsikan mudah oleh pengguna maka kinerja akan berbeda secara signifikan.
Pendampingan Komunitas Petani Jeruk dalam Memetakan Kebutuhan Menuju Desa Wisata Modongan Kabupaten Mojokerto N. Agus Sunarjanto; Yohanes Harimurti; Agnes Utari Widyaningdyah; Yohanes Bayu Kusnanto; Lydia Ratnasari Tejosaputra
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Juni
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.663 KB) | DOI: 10.33508/peka.v4i1.3297

Abstract

This research and community service activity was carried out at the Siam orange farmer group in Modongan village, Sooko sub-district, Mojokerto regency. This activity is the initial activity carried out in mapping the needs of farmers. The approach taken is to conduct focus group discussions that place the facilitator not as an informant but as a moderator and motivator. With the role of the facilitator, the problems faced are the result of reflection from the village community. This problems mapping will be analyzed by conducting a component and SWOT (strengths, weaknesses, opportunities, and threats) analysis. The results of this analysis will then be followed up into strategies for transforming the village of Modongan into an agriculture-based tourism village in various series of community service activities; such as strengthening village institutions and mentoring through learning resources from other villages that have successfully implemented the concept of a tourist village
PENINGKATAN KOMPETENSI INSAN CREDIT UNION MELALUI PELATIHAN MANAJEMEN KEUANGAN Susilawati, Cicilia Erna; Supriharyanti, Elisabeth; Harimurti, Yohanes; Kampo, Kunradus; Jao, Robert; Daromes, Fransiskus E.
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Juni
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v7i1.5544

Abstract

Pengurus dan manajemen Credit Union (CU) merupakan ujung tombak dalam menggerakkan anggota dan menjaga keberlangsungan CU yang memerlukan pengetahuan memadai, terutama pengetahuan terkait Manajemen Keuangan. Tetapi pada kenyataannya, pengurus dan manajemen CU memiliki diversitas yang sangat tinggi baik dalam hal usia maupun pengetahuan sehingga mempengaruhi tata kelola CU. Oleh karenanya diperlukan suatu metode pembelajaran yang sesuai untuk menjembatani perbedaan pengetahuan pengurus dan manajemen CU.  Pelatihan manajemen keuanga telah terselenggara pada  tanggal 25 Februari – 6 Maret 2022. Dampak positif  dari kegiatan ini terungkap pada saat peserta pelatihan menyadari kesalahan dalam mengelola keuangan Credit Union selama ini. Para peserta juga telah membuat perencanaan untuk melakukan perubahan dalam analisis pengambilan keputusan keuangan dengan proses akuntasi sesuai dengan materi pelatihan yang telah diberikan.  Apabila perubahan ini dilakukan, harapannya Credit Union bisa dikelola dengan baik sehingga bisa tumbuh dan berkembang serta kesejahteraan anggota dan masyarakat semakin baik.
AKUNTABILITAS DAN TRANSPARANSI PENGGALANGAN DANA DONASI SECARA ONLINE MELALUI PLATFORM KITABISA.COM Irene Margaretha Warouw; Yohanes Harimurti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 13, No 1 (2024): Juni
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v13i1.5723

Abstract

The aim of this research is to explore the meaning of accountability and transparency by parties involved in online fundraising activities through the Kitabisa.com platform and then evaluate accountability and transparency practices on the platform. This research uses a qualitative approach by exploring data from informants who act as fundraisers, donors and beneficiaries. This research found different perspectives on the meaning of accountability regarding who should accountability be given to? Platform providers interpret accountability as being given to donors as providers of resources. Fundraisers interpret accountability to God as the principal, while donors interpret the primary accountability to the beneficiaries (downward accountability). On the other hand, beneficiaries need transparency more than accountability.
PENGARUH VOLATILITAS PENJUALAN dan KINERJA LABA TER-HADAP INFORMASI ASIMETRI DENGAN KUALITAS PELAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ 45 Martha, Nessi Felicia; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2551

Abstract

The financial statements are required for internal and external interests, especially for investors and creditors. The parties need some information about the company as well as information liaison between the two. In practice, it still happens of information asymetry, thats means imbalance of information between managers as information providers and investors as users of infor-mation. The cause of the asymmetry information is affected by some factors , one of the factors that lead to information asymmetry is the volatility of sales and profit performance. Information asymmetry will affect the decision making and operational market. Therefore, it required an effort to overcome the information asymmetry. The quality of financial reporting quality reduces infor-mation asymmetry. This study aimed to examine the effect of the volatility of sales and profit performance of the information asym-metry through financial reporting. The dependent variable of this study is asymmetry information, the independent variables of this study is the volatility of sales and profit performance and also there intervenes variable is the quality of financial reporting. This study took a sample of manufacturing companies listed on the Stock Exchange in LQ 45. Analysis in this study using path analysis. The results of this study indicate that the volatility of sales is not significant but has a positive direction to the infor-mation asymmetry through the quality of financial reporting and the pofit performence is not significant but has a negative direc-tion of the asymmetry of information through the quality of financial reporting.
PENGARUH LABA, ARUS KAS dan ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PROSPECTOR dan DEFENDER Andreas, Lidya; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2555

Abstract

Miles and Snow (1978, in Habbe and Hartono, 2001) classify corporate strategy into four typologies: prospector, defender, analyz-er, and a reactor where prospector and defender was at its extreme. Return the stock as a aims the investor will be different for the company due the defender and prospector how to operate the two companies mutually contradictory. This research aims to test the influence of earnings, cash flow, and economic value added of return stocks as an indicator for investors to predict the return on the company’s stock prospector and defender. This empirical study using consolidated financial report data and information from the Indonesian Capital Market Directory for all manufacturing companies listed on the Indonesian stock exchange. A grouping of companies in the prospector and defender using common factor analysis in accordance with previous research. Earnings, cash flow, and EVA is measured by the weighted average of ordinary shares outstanding. The results showed that only the operating cash flow has the effect on the return on the company’ stock prospector. While in the company of a defender, all variables have no effect on the return of shares. This shows there are still many other variables that can affect the return of shares. In addition the research indicates that the use of the strategy of the prospector and defender influencing variables can be the main indicator in predicting the return of shares.
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS Sulaiman, Agung Putra; Lasdi, Lodovicus; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2563

Abstract

Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant for influencing investor decision making. In the other side, Lambert, et al. (2011) found that information asymmetry related to cost of capital, which is included cost of equity, and Bhattacharya, et al. (2011) found that earning quality related to information asym-metry. Based on these findings, it supposed to be direct relation from earning quality to cost of equity and indirect relation through information asymmetry. The purpose of this quantitative research is find empirical evidence for examine and analyze mediated relation from earning quality to cost of equity through information asymmetry. The research object is manufacturing companies that is listed in Indonesian Stock Exhange in 2009. Sample of this research is 64 companies that is selected using purposive sam-pling technic. The hypothesis examination is using path analysis technic. The result of this research shows that there is no mediated relation from earning quality to cost of equity through information asymmetry. This result can be caused by some circumstances which is information asymmetry don’t support mediated relation from earning quality to cost of equity, or difference of sample or research period, or there is a difference of Indonesia stock market characteristic compared to other, or there is a difference of investor behaviour. In addition, another finding that consistent with Bhattacharya, dkk. (2012) which is direct relation is stronger compared to indirect relation, moreover in this research indirect rela-tion isn’t supported by reliable statistic evidence.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN AUDITOR ATAS PENYIMPANGAN PERILAKU DALAM AUDIT Angkoso, Annabela; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2619

Abstract

The cornerstone of the auditing process in the form of audit results. The audit results will be made to produce a final decision is referred to the audit judgment. An auditor to generate audit judgment will also be influenced by several factors such as gender, obedience pressure, task complexity, experience of audit and audit expertise. On the research conducted, aimed to analyze the influ-ence of gender, obedience pressure, task complexity, audit experience and expertise of an auditor in the audit of the audit judgment result of the audit. This study uses the respondent auditor who worked in Public Accounting Firm IPAI listed on the website in 2012 using questionnaires as much as 91 questionnaire as a research object. From research conducted shows that obedience pres-sure, task complexity, skills audit has an influence on by an auditor in public accounting firm in Surabaya, while gender, experi-ence shows audit results had no influence on by an auditor who works in the Office of the Public Accountant in Surabaya audit judgment.
Usaha Peningkatan Pengetahuan Satuan Pengaman Kampus dengan Budidaya Ikan Lele dalam Ember Menggunakan Tenaga Surya di Kampus Universitas Katolik Widya Mandala Surabaya Andrew Joewono; Yohanes Harimurti; Adriana Anteng Anggorowati; Wenny Irawaty; Ivan Gunawan
MIMBAR INTEGRITAS : Jurnal Pengabdian Vol 5 No 2 (2026): Februari - Agustus
Publisher : Biro Administrasi dan Akademik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/mimbarintegritas.v5i2.8106

Abstract

Program pengabdian pada masyarakat merupakan kegiatan implementasi langsung kepada masyarakat dari hasil-hasil penelitian yang pernah dilakukan, dengan tujuan menyelesaikan pendekatan permasalahan pada mitra masyarakat, serta memberikan pengalaman langsung bagi dosen dan mahasiswa dalam berinteraksi bersama dengan masyarakat, dengan harapan dapat mengaplikasikan ilmu pengetahuan, teknologi, soft-skills dan hard-skills untuk berkolaborasi dengan mitra dalam membangun masyarakat. Permasalahan mitra: (1) bagaimana cara membuat usaha yang dapat dikelola keluarga untuk meningkatkan perekonomian pada lahan terbatas, (2) bagaimana para pembudidaya memiliki keterampilan menata kelola keuangan, dengan mengatur aliran keuangan dalam menjalankan usaha budidaya ikan lele, serta dapat mengatur siklus produksi budidaya serta pengolahan hasil panen ikan lele dengan teratur. Kegiatan mempunyai manfaat bagi kelompok mitra dan UKWMS: (a) Bagi kelompok mitra, akan mengalami peningkatan pendapatan dengan adanya hasil budidaya, dengan harapan dapat memberikan dampak positif, secara non finansial, kelompok mitra dapat memberikan inspirasi dan motivasi bagi usaha mikro dilingkungannya; (b) Bagi UKWMS, memperdalam jejaring binaan kelompok mitra serta usaha mikro sebagai mitra kerja fungsionalnya. Kegiatan ini dapat memberikan keahlian dan pengalaman pembelajaran diluar kampus bagi mahasiswa. Luaran kegiatan, menghasilkan keuntungan sebesar Rp. 285.000,-/ periode, 2 bulan, dalam tahap awal pelaksanaan dengan memasukkan bibit lele 300 ekor.
Co-Authors Adriana Anteng Anggorowati Agnes Utari Widyaningdyah Andreas, Lidya Andrew Joewono Angkoso, Annabela Cicilia Erna Susilawati Elisabeth Supriharyanti Fransiskus Eduardus Daromes Irene Margaretha Warouw Ivan Gunawan Jesica Handoko Kampo, Kunradus Lodovicus Lasdi Lydia Ratnasari Tejosaputra Martha, Nessi Felicia Nekhasius Agus Sunarjanto Robert Jao Runtu, Julius Sulaiman, Agung Putra Wenny Irawaty Yohanes Bayu Kusnanto