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All Journal Jurnal Reviu Akuntansi dan Keuangan Kinerja KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKRUAL: Jurnal Akuntansi Hasanuddin Economics and Business Review Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Assets: Jurnal Akuntansi dan Pendidikan Jurnal Abdi Insani Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Public Accounting (JPA) Inovasi Jurnal Pengabdian Masyarakat (IJPM)
Atmoko, Alfriadi Dwi
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Tinjauan Sistematis Riset Human Capital Development Pada Kinerja Organisasi Serta Agenda Riset Mendatang Yusuf Amri Amrullah; Alfriadi Dwi Atmoko; Aditya Maulana Hasymi; Nurul Ulimaz Arif
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.2969

Abstract

Penelitian ini memiliki tujuan untuk mengkaji human capital pada organisasi berdasarkan pada artikel yang sudah terbit sebelumnya. Data diambil dari studi literatur dari database Scopus tahun 2012 sampai dengan tahun 2023 menggunakan Microsoft excel untuk mendukung data analisis dari VOSviewer untuk menganalisa data yang sudah dikumpulkan dengan analisis bibliometrik. Sebagaimana yang dijanjikan oleh teknologi yaitu teknologi menjanjikan kemudahan. VOSviewer digunakan pada penelitian terdahulu digunakan untuk mengetahui terkait dengan afiliasi, kata kunci, penyebaran peneliti dan perkembangan dari tahun ketahun terkait tema yang digunakan yaitu human capital pada kinerja organisasi. Kuesioner, wawancara terstruktur mendalam adalah metode pengumpulan data yang paling banyak digunakan pada riset terdahulu dan tersebar merata di negara berkembang dan maju. Secara umum, Human Capital memiliki titik fokus oleh perkembangan sumber daya manusia secara individu di organisasi dengan anggapan jika hal tersebut adalah bagian investasi dengan membelaki pelatihan serta pendidikan guna meningkatkan kompetensi dalam individu. Apabila setiap individu mempunyai keyakinan pada setiap prosesnya maka dapat meningkatkan motivasi bekerja di perusahaan serta hal tersebut tentu dapat meningkatkan keberlangsungan hidup organisasi jangka Panjang.
EFEK MEDIASI PERILAKU KEUANGAN PADA PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI BAGI PELAKU UMKM DI DAERAH ISTIMEWA YOGYAKARTA Pratiwi, Puji; Atmoko, Alfriadi Dwi
KEUNIS Vol. 11 No. 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3943

Abstract

The purpose of this research aims to test empirically the mediating effect of financial behavior on the effect of financial literacy on investment decisions for MSMEs in DIY (Daerah Istimewa Yogyakarta). The method used in this research is quantitative. The population and sample of this study are MSME actors (Micro, Small and Medium Enterprises) in DIY. The sampling technique in this study was using an accidental sampling technique with a total sample of 188 respondents from MSME actors in DIY. The data source in this study is primary data using a questionnaire. The data analysis method in this study is path analysis using the Warp PLS application. The results of this study are that financial literacy can positively influence investment decisions for MSME actors in DIY, financial literacy can positively influence financial behavior for MSME actors in DIY, financial behavior can positively influence investment decisions for MSME actors in DIY. Financial behavior is able to mediate the effect of financial literacy on investment decisions for MSME actors in DIY.
The Impact of the Application of PSAK 72 on the Financial Performance of Property Companies Atmoko, Alfriadi Dwi
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6385

Abstract

This study aims to analyze revenue recognition based on PSAK 72 and its impact on the financial performance of property companies listed on the Indonesia Stock Exchange in 2019. The sample companies are 18, but only five implemented PSAK 72 in 2019. The five companies jointly implemented PSAK 71 on January 1, 2020, thus causing retrospective adjustments in 2018 and 2019 in its retained earnings that will have an impact on the statement of financial position and company performance. The method in this research uses the descriptive qualitative method. The data analysis technique used analyzes the five steps of the revenue recognition procedure based on PSAK 72. The results of this study show differences in the application of revenue recognition based on PSAK 72 with the previous standard resulting in changes in the value of revenue originating from customer contracts. Seen in each company's CR value has decreased, and the DTA value has increased for the five companies. At NPM, two companies experienced a decline due to the implementation of PSAK 72. However, the NPM at three companies has actually experienced an increase.
THE EFFECT OF FINANCIAL RATIOS ON PROFITABILITY OF CONSUMER GOODS LISTED ON THE IDX IN 2015-2019 Manurung, Yanti Lorenza; Atmoko, Alfriadi Dwi
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5711

Abstract

This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio, Total Assets Turn Over, Price Earning Ratio have a negative effect on Return On Assets. Debt to Equity Ratio has a positive and insignificant effect on Return On Assets, Debt Ratio has a negative and insignificant effect on Return On Assets, Fixed Charge Coverage has a positive effect on Return On Assets, Simultaneously Current Ratio, Debt to Equity Ratio, Debt Ratio, Total Assets Turn Over, Fixed Charge Coverage, Price Earning Ratio affect Return On Assets.
Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Pengalokasian Anggaran Belanja Modal (Studi Kasus Pada Pada Kabupaten/Kota di Daerah Istimewa Yogyakarta Tahun 2014-2019) Atmoko, Alfriadi Dwi; Putri, Marselina Ade
JPA : Journal of Public Accounting Vol 2, No 2 (2022): Journal of Public Accounting Vol. 2 No. 2, Desember 2022
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/jpa.v2i2.4321

Abstract

Tujuan penelitian ini untuk menguji dan memperoleh bukti empiris pengaruh Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan, Lain-lain PAD yang Sah, DBH, DAU, dan DAK terhadap pengalokasian anggaran Belanja Modal pada Kabupaten/Kota di Daerah Istimewa Yogyakarta tahun 2014-2019. Populasi penelitian terdiri dari 4 Kabupaten dan 1 Kota dan jumlah sampel penelitian sebanyak 30 data. Hasil pengujian menunjukkan bahwa secara individu atau parsial Pajak Daerah dan DBH berpengaruh negatif , Retribusi Daerah, Lain-lain PAD yang Sah dan DAU tidak berpengaruh, sedangkan Hasil Pengelolaan Kekayaan Daerah dan DAK yang Dipisahkan berpengaruh positif terhadap pengalokasian anggaran Belanja Modal. Hasil pengujian secara bersama-sama atau simultan terhadap Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan, Lain-lain PAD yang Sah, DBH, DAU dan DAK berpengaruh terhadap pengalokasian anggaran Belanja Modal.
The Role of Tax Officials in Mitigating Company’s Tax Obstacles Asrindah, Disa; Atmoko, Alfriadi Dwi
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5516

Abstract

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.
The Role of Tax Officials in Mitigating Company’s Tax Obstacles Asrindah, Disa; Atmoko, Alfriadi Dwi
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5516

Abstract

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.
ANALISIS FAKTOR YANG MEMPENGARUHI PENDAPATAN DESA WISATA PENTINGSARI Amrullah, Yusuf Amri; Atmoko, Alfriadi Dwi
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 9 No. 2 (2021)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v9n2.p155-168

Abstract

Tujuan penelitian ini untuk mengetahui variabel yang memiliki pengaruh terhadap pendapatan masyarakat di Desa Wisata Pentingsari.  Penelitian ini merupakan penelitian deskriptif kuantitatif, sumber data yang digunakan adalah data primer yang merupakan hasil wawancara dan kuesioner dari pengelola Desa Wisata Pentingsari. Kuesioner dibagikan secara pribadi kepada responden (personally administered questionanaires) dengan jumlah 36 responden. Dalam observasi dan wawancara ditemukan variabel yang mempengaruhi pendapatan adalah (1) kualitas layanan, (2) fasilitas, (3) modal, (4) teknologi, (5) selera pengunjung, dan (6) kompetisi. Hasil uji statistik menunjukkan bahwa, kualitas layanan dan modal memiliki pengaruh signifikan terhadap pendapatan, sedangkan fasilitas, teknologi, selera pengunjung dan kompetisi tidak berpengaruh terhadap pendapatan di Desa Wisata Pentingsari.
The Impact of the Application of PSAK 72 on the Financial Performance of Property Companies Atmoko, Alfriadi Dwi
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6385

Abstract

This study aims to analyze revenue recognition based on PSAK 72 and its impact on the financial performance of property companies listed on the Indonesia Stock Exchange in 2019. The sample companies are 18, but only five implemented PSAK 72 in 2019. The five companies jointly implemented PSAK 71 on January 1, 2020, thus causing retrospective adjustments in 2018 and 2019 in its retained earnings that will have an impact on the statement of financial position and company performance. The method in this research uses the descriptive qualitative method. The data analysis technique used analyzes the five steps of the revenue recognition procedure based on PSAK 72. The results of this study show differences in the application of revenue recognition based on PSAK 72 with the previous standard resulting in changes in the value of revenue originating from customer contracts. Seen in each company's CR value has decreased, and the DTA value has increased for the five companies. At NPM, two companies experienced a decline due to the implementation of PSAK 72. However, the NPM at three companies has actually experienced an increase.
INOVASI PENDIDIKAN MASA DEPAN DENGAN PEMANFAATAN TEKNOLOGI INFORMASI UNTUK MENINGKATAN KUALITAS PENDIDIKAN ANAK USIA DINI DI PKG PAUD GODEAN YOGYAKARTA Atmoko, Alfriadi Dwi; Yaqin, Ainul; Kusnawi
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1199

Abstract

Pendidikan Anak Usia Dini (PAUD) in Indonesia is an important foundation for building a better future generation. PAUD in Indonesia is currently growing rapidly because awareness of the importance of education grows from an early age. Based on reference data from the Central Statistics Agency (BPS) and the Ministry of Education and Culture (Kemendikbud), the number of children attending PAUD in Indonesia will increase to 11.6 million in 2022, and the proportion of enrollment of children aged 4 to 6 years will be 74.3% . According to article 1.14 in the Law of the Republic of Indonesia No. 20 of 2003, PAUD education plays a very important role in the development of a child's personality and prepares them for the transition to the next level of education. PAUD implementation in Godean sub-district is under the Kapanewon Godean Yogyakarta Cluster Activity Center (PKG) where there are 61 members. In terms of implementing PAUD, it is hoped that the preparation of learning, monitoring and evaluation and management of learning activities can achieve good quality PAUD education, but in practice it has been supported by computers but not yet supported by information technology. The method of implementing this service is by providing training in Utilization of Google Workspace features and filling out online report cards for PAUD and FGD students.
Co-Authors Aditya Maulana Hasymi Ainul Yaqin Ainul Yaqin Ainul Yaqin Amrullah, Yusuf Amri Asrindah, Disa Kusnawi Kusnawi Manurung, Yanti Lorenza Marselina Ade Putri Nurul Ulimaz Arif Pratiwi, Puji Putri, Marselina Ade Widiyanti Kurnianingsih Yanti Lorenza Manurung