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All Journal Infestasi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis ACCRUALS (Accounting Research Journal of Sutaatmadja) Neraca: Jurnal Pendidikan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Muria Jurnal Layanan Masyarakat Balance : Media Informasi Akuntansi dan Keuangan

Harjito, Yunus

Fakultas Ekonomi, Universitas Setia Budi Surakarta

Author-ID : 775328

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

Published : 12 Documents Claim Missing Document

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Agresivitas Pajak Ditinjau dari Karakteristik Perusahaan dan Corporate Social Responsibility Harjito, Yunus
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4258

This study aims to analyze the influence of corporate characteristics and Corporate Social Responsibility to tax aggressiveness. Dependent variable used in this research is tax aggressiveness as measured by effective tax rate. The independent variables in this study are firm characteristics consisting of firm size, leverage, capital intensity. This study also uses Corporate Social Responsibility as an independent variable. The sample in this research is 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The analysis of data used in this study using multiple linear regression with the hope to obtain a comprehensive picture of the influence of corporate characteristics and Corporate Social Responsibility Aggressiveness of Taxes using SPSS version 21 for Windows. The results showed that firm size and capital intensity significantly affect the aggressiveness of taxes. However, two other variables (leverage and Corporate Social Responsibility) alleged to affect tax aggressiveness but not proven to affect the aggressiveness of the Tax.

ANALYSIS OF FACTORS AFFECTING DEBT POLICY Suci Meta Saputri; Widi Hariyanti; Yunus Harjito
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.18332

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

Tata Kelola Keuangan Sederhana pada UMKM di Desa Jatisobo, Polokarto Widi Hariyanti; Titiek Puji Astuti; Yunus Harjito; Nurul Herawati
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6893

The process of managing and recording financial transactions requires special attention for financial managers. Every transaction activity needs to be recorded properly because it is information used by financial managers to prepare financial reports. The purpose of this community service activity is to increase knowledge in good financial recording practices to managers of UMKM in a simple way to improve their ability to manage and compile financial reports of their business units. The benefit of this community service activity is to train UMKM managers to be able to manage their business finances. The training was carried out because previously the UMKM managers in Jatisobo Village, Polokarto District, Sukoharjo Regency did not know and understand well how to manage and compile financial reports for their business units. This training activity can also encourage the development of UMKM that can support the improvement of the regional economy.

Pengaruh Implementasi Sistem E-Filing Terhadap Kepatuhan Wajib Pajak UMKM Dengan Pemahaman Internet Sebagai Pemoderasi Amalia Dhasa Amwal; Eko Madyo Sutanto; Yunus Harjito
Neraca: Jurnal Pendidikan Ekonomi Vol 5 No 2 (2020): Neraca: Jurnal Pendidikan Ekonomi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Penelitian ini bertujuan untuk mengetahui pengaruh Implementasi Sistem E-Filing terhadap Kepatuhan Wajib Pajak UMKMdengan Pemahaman Internet sebagai pemoderasi. Populasi pada penelitian ini adalah wajib pajak Usaha, Kecil, Mikro, dan Menengah yang ada di Surakarta. Sampel yang digunakan dalam penelitian ini yaitu sebanyak 148 responden. Data penelitian menggunakan data primer yang diperoleh melalui wawancara singkat dan melalui kuesioner yang dibagikan kepada wajib pajak UMKM yang ada di Surakarta dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan uji instrument yaitu uji validitas dan uji reliabilitas, kemudian uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas, serta uji hipotesis yang digunakan yaitu uji regresi linier sederhana untuk menguji hipotesis satu dan Moderated Regression Analysis (MRA) untuk menguji hipotesis dua. Hasil penelitian menunjukkan bahwa implementasi sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Pemahaman internet merupakan quasi moderator dan dapat memoderasi pengaruh implementasi sistem e-filing terhadap kepatuhan wajib pajak UMKM

Telaah Kearifan Lokal Terhadap Akuntabilitas Lumbung Desa Yunus Harjito; Ambang Cahyo Wibowo; Djoko Suhardjanto
Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to understand the business of Lumbung Desa Paceklik which based on society’s local wisdom, examining governance, and compare between governance implementation and the governance characteristics by the UNDP. One of the most important aspects in governance practice is accountability. Accountability is implemented as the efforts to maintain the Lumbung Desa Paceklik existence. The accounting practice in Lumbung Desa Paceklik is one measure of accountability implementation. The research data were collected by observation and documentation of related information, gradual interviews, and focus group discussion (FGD). The study was conducted from the beginning of April 2013 until early March 2014 in the Dempel village, Geneng subdistrict, Ngawi district, East Java. The results explained that the governance of the Lumbung Desa Paceklik is quiet well to do. Based on the governance characteristics by UNDP, only the rule of law which is still an obstacle. Moreover, the accountability is interpreted not only as an liability, but also as a need to maintain the Lumbung Desa Paceklik’s existence. Implementation of accounting was not optimal due to the limited understanding and ability of the board to the theory and practice of ideal accounting practice.Abstrak Penelitian ini bertujuan untuk memahami bisnis Lumbung Desa Paceklik yang berbasis kearifan lokal masyarakat, memeriksa tata kelola, dan membandingkan antara pelaksanaan pemerintahan dan karakteristik pemerintahan oleh UNDP. Salah satu aspek yang paling penting dalam praktek tata kelola adalah akuntabilitas. Akuntabilitas diimplementasikan sebagai upaya untuk mempertahankan keberadaan Lumbung Desa Paceklik. Praktek akuntansi di Lumbung Desa Paceklik merupakan salah satu ukuran pelaksanaan akuntabilitas. Data penelitian dikumpulkan melalui observasi, dokumentasi informasi terkait, wawancara bertahap, dan focus group discussion (FGD). Penelitian dilakukan dari awal April 2013 sampai dengan awal Maret 2014 di desa Dempel, Kecamatan Geneng, Kabupaten Ngawi, Jawa Timur. Hasil penelitian menjelaskan bahwa tata kelola Lumbung Desa Paceklik cukup baik dilakukan. Berdasarkan karakteristik pemerintahan oleh UNDP, hanya aturan hukum yang masih menjadi kendala. Selain itu, akuntabilitas diartikan tidak hanya sebagai kewajiban, tetapi juga sebagai kebutuhan untuk mempertahankan keberadaan Lumbung Desa Paceklik ini. Pelaksanaan praktik akuntansi tidak optimal karena terbatasnya pemahaman dan kemampuan pengelola tentang teori dan praktik-praktik akuntansi yang ideal.

PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Dyah Detari Prabaningrum; Titiek Puji Astuti; Yunus Harjito
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1472

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the company

ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN PENERAPAN ACTIVITY BASED COSTING (Studi Kasus pada PT. Peni Regency Tahun 2019) Niken Anugraheni Mutiah; Widi Hariyanti; Yunus Harjito
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.989

Penelitian ini menggunakan metode Semi Kualitatif. Dalam mengumpulkan data tersebut menggunakan Wawancara secara langsung ke PT. Peni Regency, Studi Pustaka , Studi Dokumentasi dan Internet Searching, . Pengumpulan data yang digunakan dalam penelitian turun langsung ke PT. Peni Regency untuk memperoleh data secara langsung baik laporan mengenai data yang diperlukan dalam penelitian maupun data yang digunakan untuk wawancara. Menghitung Harga Pokok Produksi dengan metode yang digunakan di PT. Peni Regency dan metode Activity Based Costing dalam penentuan Harga Pokok Produksi. Hasil Penelitian ini bertujuan untuk mengetahui : (1) Perhitungan Harga Pokok Produksi yang digunakan PT. Peni Regency. (2) Perhitungan Harga Pokok Produksi dengan Activity Based Costing pada PT. Peni Regency. (3) Untuk menganalisis perbedaan pada metode yang digunakan di PT. Peni Regency atau dengan metode Activity Based Costing dalam menentukan Harga Pokok Produksi dengan menggunakan Indikator Target Costing. Hasil yang diperoleh dari penelitian ini adalah Harga Pokok Produksi yang menggunakan metode Activity Based Costing yaitu untuk Type 36/63 Rp 1.123.279,70, untuk type 45/84 yaitu Rp 4.626.470,84, Type 60/120 yaitu Rp 856.726,57 mengalami Under Costing. Type 52/112 yaitu Rp (6.60.6.477,11) mengalami Over Costing. Perbedaan yang terjadi dengan perhitungan harga pokok produksi yang digunakan di PT. Peni Regency dan metode Activity Based Costing terjadi perbedaan karena pembebanan BOP. Pada metode PT. Peni Regency BOP masing-maisng unit hanya dibebankan pada satu cost driver saja yaitu unit pembangunan, yang menyebabkan distorsi BOP, sehingga menimbulkan pembebanan biaya overhead pembangunan yang berasal dari satu pemicu biaya yaitu unit yang di bangun. Dengan adanya Activity Based Costing dapat meningkatkan mutu dalam pengambilan keputusan sehingga dapat membantu pihak manajemen dalam memperbaiki perencanaan strategi. Kata kunci : Harga Pokok Produksi, Metode PT. Peni Regency dan metode Activity Based Costing

PROFIT GROWTH REVIEW FROM THE FINANCIAL PERFORMANCE ANALYSIS AND INFLATION RATE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION Yunus Harjito; Elizabeth Afinka Bunga Pratiwi; Sugiarti Sugiarti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.982

Profit growth is one of indicators used by stakeholders to know the company’s financial performance. The high-profit growth represents that financial performance is well. Addition to internal conditions, profit growth also influenced by external conditions, such as inflation rate. The emergence of the obligation to disclose Sustainability Reporting including Corporate Social Responsibility affects financial performance and profit growth. This research intended to analyse the influence of financial performance and inflation rate on profit growth moderated by Corporate Social Responsibility disclosure. Financial performance was measured by using Net Provit Margin, Return On Equity, Quick Ratio, and Debt to Equity Ratio. The population is manufacture companies listed on the Indonesia Stock Exchange during the period from 2017-2019. A total sample of 101 companies obtained for 3 years is resulted in 303 samples by using purposive sampling as the research method. The data analysis technique used moderating regression analysis with SPSS. The research showed that Quick Ratio has a negative effect on profit growth while Debt to Equity Ratio has a positive effect on profit growth, whereas Net Provit Margin and Return On Equity did not. Therefore, the result of moderating analysis saw that Corporate Social Responsibility could moderate the effect of Quick Ratio and Debt to Equity Ratio on profit growth, but it could not moderate the effect of Net Provit Margin and Debt to Equity Ratio to profit growth.

TAX AVOIDANCE IN REVIEW BY BUSINESS STRATEGY, COMPANY CHARACTERISTICS, AND GOOD CORPORATE GOVERNANCE Yunus Harjito
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.983

This study aims to analyze the effect of business strategy, company characteristics (liquidity, profitability, leverage, company size) and corporate governance on tax avoidance. The tax avoidance variable is represented by the cash effective tax rate (CETR). This study uses a sample of 52 companies which meet the criteria i.e. listed on the IDX in 2015-2019 and listed on the Corporate Governance Perception Index ranking. The data was analyzed using IBM SPSS Statistics version 23 software. The results show that business strategy, liquidity, company size, and corporate governance have an effect on tax avoidance. Meanwhile, profitability and leverage have no effect on tax avoidance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA 2014-2018 Yeliana Kurniawati Sunarto; Widi Hariyanti; Yunus Harjito
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study analyzed the factors that affect the disclosure of Islamic Social Reporting by using variables of Islamic governance score, profitability proxyed by Return on Assets, firm size proxied by total assets, leverage proxied by Debt to Equity Ratio, and type bank proxied by types of sharia banks and sharia business units or sharia financing units. Islamic Social Reporting is an index of social responsibility disclosure whose indicators are specific in accordance with sharia. This research uses purposive sampling based on financial report / annual report of Syariah Commercial Bank in Indonesia during research period that is year 2014-2018. The results of this study indicate that the islamic governance score, profitability, firm size, leverage, and type bank simultaneously affect the disclosure of Islamic Social Reporting. Partially, only the firm size variables affect the disclosure of Islamic Social Reporting.

Co-Authors Amalia Dhasa Amwal Ambang Cahyo Wibowo Berkah Cahyo Mujiono Dian Indriana Hapsari Dian Kresnadipayana Dinda Azzahra Djoko Suhardjanto Dyah Detari Prabaningrum Eko Madyo Sutanto Elizabeth Afinka Bunga Pratiwi Faiz Rahman Siddiq Lachella Angga Dewi Bintang Kusuma Mardhiva Indra Saputra Muhammad Firnanda Syaibani Niken Anugraheni Mutiah Nurul Herawati Suci Meta Saputri Sugiyarmasto Sugiyarmasto Suseno Suseno Titiek Puji Astuti Widi Hariyanti Yeliana Kurniawati Sunarto

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