Hariyati Hariyati - Academia.edu (original) (raw)

Papers by Hariyati Hariyati

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This research has purpose to evaluate the Influence of GC to Financial Performance of Food Sector... more This research has purpose to evaluate the Influence of GC to Financial Performance of Food Sector And Baverage stock exchange in 2018-2020. There are two variables used, they are (1) Independent Variable, consist of : Independent Commissioner (X1), Board of Director (X2), Managerial Ownership (X3). (2) Dependence Variableis : Financial Performancewhich is wessured with Return On Assets (ROA) (Y). This study uses a quantitative method and data analysis technique is used : (1) Description of Statistic analysis, (2) Classical Assumption Test ( Auto Correlation, Normality, Heterocedarticity, and Multicolliniearity) and (3) Hypothesis Testing ( Test of T and Test of F). The result of researching shows that simultaneously of independence commissioner variable, board of director, and managerial ownership overally or simultaneously have influence tp financial performance which is registered in BEI period 2018-2020.

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This study has a goal, namely to find out the right competitive strategy using SWOT analysis at t... more This study has a goal, namely to find out the right competitive strategy using SWOT analysis at the Surabaya Islamic Hospital so that its business can be even better, able to attract interest and give trust to the public regarding the health services it has, can measure and determine the right management at the Surabaya Islamic Hospital so that it can encourage business progress in the face of increasingly fierce competition even during the Covid-19 pandemic. The type of research used is descriptive qualitative. The data analysis technique in this research is SWOT (Strength, Weakness, Opportunity, Threat) analysis. The results of the study showed that in the Internal Factors Analysis Summary (IFAS) the total score for the strength factor was 5.89, and the weakness was 2.47, then in the External Factors Analysis Summary (EFAS) the total score for the opportunity was 4.46, and the threat was 4. ,20. From these results, the SWOT diagram at the Surabaya Islamic Hospital is in quadrant I...

Abimanyu: Journal of Community Engagement, 2022

Pada masa pandemi, beberapa aktivitas dihimbau untuk dilakukan dari rumah seperti bekerja dan sek... more Pada masa pandemi, beberapa aktivitas dihimbau untuk dilakukan dari rumah seperti bekerja dan sekolah. Masyarakat memiliki kebiasaan pada pagi hari untuk membeli makanan sebagai bekal ke sekolah atau ke tempat bekerja, namun ketika pandemi terjadi aktivitas tersebut mengalami penurunan. Hal ini berdampak pada usaha home industry makanan seperti nasi bungkus, warung aneka makanan, lauk dan kue. Sementara kebutuhan hidup sehari-hari harus tetap dipenuhi. Di samping itu, kondisi ekonomi yang kurang bagus terkadang memaksa seseorang untuk melakukan pinjaman. Hutang yang tidak sesuai kemampuan akan semakin mengganggu kondisi ekonomi. Hal ini yang melatarbelakangi perlu diedukasi masyarakat agar tidak terjebak dengan pinjaman online illegal. Beberapa pekerjaan informal seperti pedagang kue di beberapa ruas jalan juga ditutup karena berkurangnya pembeli. Sehingga pemilik usaha rumahan yang selama ini memproduksi dan menyuplai nasi bungkus, sayur, lauk, dan kue harus dapat berinovasi dalam ...

The purpose of the research is to investigate the effect of financial performance on firm value w... more The purpose of the research is to investigate the effect of financial performance on firm value with intellectual capital as an intervening variable. The samples in the research are 150 Companies listed in the Jakarta Islamic Index Period 2013-2017. This research used regression with intervening variable and path analysis with SPSS 23 to test the hypothesis. The result of this research indicate that financial performance (ROE) has a positive effect on firm value (Tobins Q). financial performance also has a positive effect on intellectual capital (Modified-VAIC). Then financial performance (ROE) on firm value (Tobins Q) through intellectual capital (Modified-VAIC) have no effect

Insurance is a risk transfer institution. The development of insurance companies is reflected by ... more Insurance is a risk transfer institution. The development of insurance companies is reflected by company’s performance. Every company has to maintain its performance always good and healthy. This study aims to examine the effect of liquidity, company size, reinsurance dependency, and leverage on the performance of life insurance companies in Indonesia in 2013-2017. The research sample consisted of 21 companies using panel data regression analysis techniques to determine the best estimation model between CEM, FEM and REM. The results showed the best estimation model was REM and firm size had a positive effect on company performance, liquidity andleverage has a negative effect on company performance, while reinsurance dependence does not affect company performance

Jurnal Akuntansi AKUNESA, Feb 11, 2021

ABSTRAK Target costing adalah metode yang digunakan untuk menentukan target harga dan biaya maksi... more ABSTRAK Target costing adalah metode yang digunakan untuk menentukan target harga dan biaya maksimal untuk suatu produk untuk dapat mencapai keuntungan yang diharapkan. Target costing merupakan metode yang cocok digunakan bagi usaha dalam menghadapi persaingan yang kompetitif. Tujuan penelitian ini adalah untuk mengetahui apakah target costing dapat diterapkan oleh UMKM Indonesia dan pengaruhnya terhadap peningkatan laba. Penelitian ini merupakan jenis penelitian studi literatur. Sumber data yang digunakan yaitu data sekunder dengan jenis data kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa beberapa UMKM Indonesia telah menerapkan target costing dan berdampak pada peningkatan laba. Kata Kunci: Target costing; target harga; UMKM.

Jurnal Pendidikan Akuntansi (JPAK), 2021

This study aims to analyze the effect of earnings quality on firm value with corporate governance... more This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.

Abimanyu: Journal of Community Engagement, 2020

The Covid-19 pandemic has impacted to almost all levels of society, including non-permanent staff... more The Covid-19 pandemic has impacted to almost all levels of society, including non-permanent staff named Tenaga Kependidikan Tidak Tetap (TKTT) and cleaning staff at Faculty of Economics Unesa. As an effort to help the economic conditions of non-permanent staffs family at Faculty of Economics Unesa, it is necessary to have community service activities that can reduce their burden and provide knowledge about financial management on family during this pandemic. The activities are about distributing daily needs stuffs and financial management training during the Covid-19 pandemic. Knowledge and understanding of financial management are very important as the key to solve financial problems during this pandemic. The aim of this activity is expected the non-permanent staff at Faculty of Economics can make their financial well plan and well manage to improve their welfare on future and happiness of their families. Financial management training has been held offline by adhering to World Heal...

Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian, 2020

ABSTRACTThis aim of this research is to develop instructional design plan of integrated learning ... more ABSTRACTThis aim of this research is to develop instructional design plan of integrated learning with networked model to improve entrepreneurship in elementary school. This is developmental research with Kemps Model. Tryouts design using one group pretest-posttest design. The approach of this research is qualitative descriptive. The subject of this research is a comprehensive instruction design plan with networked model in elementary school and tryouts subjeck is the is fifth grade students of SD Negeri Alangamba 01, SD Negeri Pasuruhan 03, and SD Negeri Widarapayung Wetan 03 Binangun, Cilacap, academic year 2015/2016 with mission to be master cheef. The result of research showed that the instructional design were valid, practical, and effective. Student learning outcomes after learning with learning tools developed to show positive student responses at 88,6%; mastery learning outcomes of students reached 95,33%; in general mastery of concepts students about the mission of being an ...

Journal of Open Innovation: Technology, Market, and Complexity, 2022

This study aims to examine the effect of global market orientation strategy on the performance of... more This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study employing a multi-mediation research model conceptualizing the relationship among the five constructs. This study employs a resource-based view to explain the relationships among constructs and partial least squares-structural equation modeling to test the hypotheses studied. A sample of 119 schools/faculties, derived from the 50 best state and private institutions in Indonesia and based on the Webometrics 2021, was used. This research reveals the following main results. First, intellectual capital readiness fully mediates the influence of global market orientation strategy on the institutions’ performances. Second, open innovation does not mediate the effect of global market orientation strategy ...

AKRUAL: Jurnal Akuntansi, 2014

SMEs need information systems that are reliable and competent entrepreneurial personality that wi... more SMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (S...

JURNAL AKUNTANSI, 2021

Penelitian ini untuk mengetahui pengaruh likuiditas dan corporate governance terhadap kinerja keu... more Penelitian ini untuk mengetahui pengaruh likuiditas dan corporate governance terhadap kinerja keuangan perbankan. Populasi adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dengan metode purposive sampling dan sampel berjumlah 43 perusahaan. Likuiditas diukur menggunakan Loan To Deposit Ratio (LDR) dan Loan To Asset Ratio (LAR), corporate governance menggunakan mekanisme corporate governance, dan Return on Assets (ROA) mengukur kinerja keuangan perbankan. Teknik analisis regresi linier berganda di bantu oleh SPSS. Loan To Deposit Ratio (LDR), Loan To Asset Ratio (LAR), komite audit, dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perbankan. Sedangkan kepemilikan manajerial dan dewan komisaris independen berpengaruh negatif terhadap kinerja keuangan perbankan. Likuiditas dan corporate governance berpengaruh secara simultan terhadap kinerja perbankan. Hasil penelitian ini dapat dijadikan acuan untuk perusahaan perbankan...

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Motivasi Berprestasi terhadap Prestasi Be... more Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Motivasi Berprestasi terhadap Prestasi Belajar Mengelola Kartu Piutang Siswa Kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013. (2) Lingkungan Teman Sebaya terhadap Prestasi Belajar Mengelola Kartu Piutang Siswa Kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013. (3) Motivasi Berprestasi dan Lingkungan Teman Sebaya terhadap Prestasi Belajar Mengelola Kartu Piutang Siswa Kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013. Populasi penelitian adalah siswa kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013 yang berjumlah 187 siswa dan yang digunakan sebagai sampel berjumlah 123 siswa. Teknik pengumpulan data menggunakan angket untuk mengumpulkan data variabel Motivasi Berprestasi dan Lingkungan Teman Sebaya, observasi untuk mengumpulkan data variabel Lingkungan Teman Sebaya dan dokumentasi untuk mengumpulkan data va...

Jurnal Akuntansi dan Ekonomika, 2021

This study aims to examine and analyze the influence of political connections and media exposure ... more This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

Koro benguk and koro pedang have high carbohydrate and protein content. Lime serves to regulate t... more Koro benguk and koro pedang have high carbohydrate and protein content. Lime serves to regulate the pH of mold growth medium. The purpose of this research is to know the growth of mislead of F1 seeds of oyster mushroom and mushroom which grown on coro bean medium medium and medium of koro sword. Type of research used in the form of experiment with Random Design Complete (RAL) method of factorial pattern consisting of 2 factors. Factor 1 type of media: M1 (100 g koro benguk seed), M2 (koro pedang seed 100 g). Factor 2 seeds F0: J1 (seeds F0 cassava oyster mushroom), J2 (seeds F0 cassava mushroom). Parameters measured were speed, density and growth thickness of misellium. Data were tested by quantitative descriptive analysis. Based on the results of speed, density, and growth thickness of the most rapid misellium in mushroom with the medium of koro pedang that is 12.6 cm, very thick meeting, and growing bushy while the slowest growth of misellium in mushroom merang with medium koro be...

Penelitian ini bertujuan untuk mengukur pengaruh mekanisme good corporate governance dan ukuran p... more Penelitian ini bertujuan untuk mengukur pengaruh mekanisme good corporate governance dan ukuran perusahaan terhadap corporate social responsibility disclosure (CSRD). Sampel yang digunakan dalam penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode penelitian dalam penelitian ini yaitu menggunakan pendekatan kuantitatif dengan jumlah 14 perusahaan sektor pertambangan yang diteliti. Teknik analisis yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian membuktikan bahwa mekanisme good corporate governance yang diproksikan dengan ukuran dewan komisaris, ukuran komite audit, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh signifikan terhadap CSRD karena perusahaan pertambangan di Indonesia membentuk good corporate governance hanya sebagai bentuk formalitas dalam pemenuhan aturan saja. Sedangkan ukuran perusahaan berpengaruh positif signifikan terhadap CSRD dikarenakan adanya ke...

Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kinerja perusahaan yang diproksik... more Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kinerja perusahaan yang diproksikan oleh Tobin's Q. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 dengan 26 perusahaan sebagai sampel penelitian. Penelitian ini tergolong penelitian kuantitatif dengan menggunakan data dari website BEI berupa laporan keuangan dan laporan tahunan. Regresi linier berganda digunakan untuk analisis data penelitian. Indikator tata kelola perusahaan yang merupakan variabel independen adalah ukuran dewan direksi, ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kepemilikan institusional. Hasil studi menemukan bahwa komisaris independen, kepemilikan manajerial, dan leverage memiliki pengaruh positif terhadap kinerja perusahaan secara signifikan. Sementara itu, ukuran dewan direksi, ukuran dewan komisaris dan kepemilikan institusional tidak memiliki pengaruh secara signifikan pada kinerja perusahaan. Ko...

AFEBI Islamic Finance and Economic Review, 2017

Theoretically, revenue is one of local wisdom community empowerment models which is effective now... more Theoretically, revenue is one of local wisdom community empowerment models which is effective nowadays. This model is based on potential and social fabric conditions of the local community. The study aims to analyze the influence of the economic perspectives, cultural perspective and sharia perspective on revenue of society’s income in East Java.This study uses a mixed methods study, with a qualitative and quantitative approach. The population and samples are the society in Blitar, Jombang, and Madiun. The result of the qualitative analysis showed that there are three (3) models of implementasion in cow-calf lease agreement (gaduh) and share farming (paron) system. The first model implements profit sharing system by taking maintenance cost into account. The second model implements sharing system as well but it takes farming workers in the deficit of profit cost into account. The revenue that is based on profit sharing is still in 50:50. While the third model uses revenue sharing sys...

AKRUAL: Jurnal Akuntansi, Oct 14, 2009

This article discusses the characteristics of carbon emissions as the negative externalities that... more This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.

Jurnal Ekonomi Bisnis dan Kewirausahaan, 2019

This research aims to analyze the effect of education, unemployment, and poverty on income inequa... more This research aims to analyze the effect of education, unemployment, and poverty on income inequality in Indonesia, both partially and simultaneously. This research uses secondary data with a quantitative approach. The type of research used is the type of associative research. The variables in this study are education, unemployment, poverty, and income inequality — data source from BPS and the Ministry of Education and Culture. The data analysis technique used is panel data regression analysis with cross-section 34 provinces and time series for 2015-2018. The results of the research obtained the random effect model, the best models. The results of data analysis show that education and poverty had a partial effect on income inequality in Indonesia, while unemployment had not to affect income inequality. Simultaneously, education, unemployment, and poverty affect income inequality in Indonesia. However, education, unemployment, and poverty can only explain 22.37% of the effect on inco...

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This research has purpose to evaluate the Influence of GC to Financial Performance of Food Sector... more This research has purpose to evaluate the Influence of GC to Financial Performance of Food Sector And Baverage stock exchange in 2018-2020. There are two variables used, they are (1) Independent Variable, consist of : Independent Commissioner (X1), Board of Director (X2), Managerial Ownership (X3). (2) Dependence Variableis : Financial Performancewhich is wessured with Return On Assets (ROA) (Y). This study uses a quantitative method and data analysis technique is used : (1) Description of Statistic analysis, (2) Classical Assumption Test ( Auto Correlation, Normality, Heterocedarticity, and Multicolliniearity) and (3) Hypothesis Testing ( Test of T and Test of F). The result of researching shows that simultaneously of independence commissioner variable, board of director, and managerial ownership overally or simultaneously have influence tp financial performance which is registered in BEI period 2018-2020.

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This study has a goal, namely to find out the right competitive strategy using SWOT analysis at t... more This study has a goal, namely to find out the right competitive strategy using SWOT analysis at the Surabaya Islamic Hospital so that its business can be even better, able to attract interest and give trust to the public regarding the health services it has, can measure and determine the right management at the Surabaya Islamic Hospital so that it can encourage business progress in the face of increasingly fierce competition even during the Covid-19 pandemic. The type of research used is descriptive qualitative. The data analysis technique in this research is SWOT (Strength, Weakness, Opportunity, Threat) analysis. The results of the study showed that in the Internal Factors Analysis Summary (IFAS) the total score for the strength factor was 5.89, and the weakness was 2.47, then in the External Factors Analysis Summary (EFAS) the total score for the opportunity was 4.46, and the threat was 4. ,20. From these results, the SWOT diagram at the Surabaya Islamic Hospital is in quadrant I...

Abimanyu: Journal of Community Engagement, 2022

Pada masa pandemi, beberapa aktivitas dihimbau untuk dilakukan dari rumah seperti bekerja dan sek... more Pada masa pandemi, beberapa aktivitas dihimbau untuk dilakukan dari rumah seperti bekerja dan sekolah. Masyarakat memiliki kebiasaan pada pagi hari untuk membeli makanan sebagai bekal ke sekolah atau ke tempat bekerja, namun ketika pandemi terjadi aktivitas tersebut mengalami penurunan. Hal ini berdampak pada usaha home industry makanan seperti nasi bungkus, warung aneka makanan, lauk dan kue. Sementara kebutuhan hidup sehari-hari harus tetap dipenuhi. Di samping itu, kondisi ekonomi yang kurang bagus terkadang memaksa seseorang untuk melakukan pinjaman. Hutang yang tidak sesuai kemampuan akan semakin mengganggu kondisi ekonomi. Hal ini yang melatarbelakangi perlu diedukasi masyarakat agar tidak terjebak dengan pinjaman online illegal. Beberapa pekerjaan informal seperti pedagang kue di beberapa ruas jalan juga ditutup karena berkurangnya pembeli. Sehingga pemilik usaha rumahan yang selama ini memproduksi dan menyuplai nasi bungkus, sayur, lauk, dan kue harus dapat berinovasi dalam ...

The purpose of the research is to investigate the effect of financial performance on firm value w... more The purpose of the research is to investigate the effect of financial performance on firm value with intellectual capital as an intervening variable. The samples in the research are 150 Companies listed in the Jakarta Islamic Index Period 2013-2017. This research used regression with intervening variable and path analysis with SPSS 23 to test the hypothesis. The result of this research indicate that financial performance (ROE) has a positive effect on firm value (Tobins Q). financial performance also has a positive effect on intellectual capital (Modified-VAIC). Then financial performance (ROE) on firm value (Tobins Q) through intellectual capital (Modified-VAIC) have no effect

Insurance is a risk transfer institution. The development of insurance companies is reflected by ... more Insurance is a risk transfer institution. The development of insurance companies is reflected by company’s performance. Every company has to maintain its performance always good and healthy. This study aims to examine the effect of liquidity, company size, reinsurance dependency, and leverage on the performance of life insurance companies in Indonesia in 2013-2017. The research sample consisted of 21 companies using panel data regression analysis techniques to determine the best estimation model between CEM, FEM and REM. The results showed the best estimation model was REM and firm size had a positive effect on company performance, liquidity andleverage has a negative effect on company performance, while reinsurance dependence does not affect company performance

Jurnal Akuntansi AKUNESA, Feb 11, 2021

ABSTRAK Target costing adalah metode yang digunakan untuk menentukan target harga dan biaya maksi... more ABSTRAK Target costing adalah metode yang digunakan untuk menentukan target harga dan biaya maksimal untuk suatu produk untuk dapat mencapai keuntungan yang diharapkan. Target costing merupakan metode yang cocok digunakan bagi usaha dalam menghadapi persaingan yang kompetitif. Tujuan penelitian ini adalah untuk mengetahui apakah target costing dapat diterapkan oleh UMKM Indonesia dan pengaruhnya terhadap peningkatan laba. Penelitian ini merupakan jenis penelitian studi literatur. Sumber data yang digunakan yaitu data sekunder dengan jenis data kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa beberapa UMKM Indonesia telah menerapkan target costing dan berdampak pada peningkatan laba. Kata Kunci: Target costing; target harga; UMKM.

Jurnal Pendidikan Akuntansi (JPAK), 2021

This study aims to analyze the effect of earnings quality on firm value with corporate governance... more This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.

Abimanyu: Journal of Community Engagement, 2020

The Covid-19 pandemic has impacted to almost all levels of society, including non-permanent staff... more The Covid-19 pandemic has impacted to almost all levels of society, including non-permanent staff named Tenaga Kependidikan Tidak Tetap (TKTT) and cleaning staff at Faculty of Economics Unesa. As an effort to help the economic conditions of non-permanent staffs family at Faculty of Economics Unesa, it is necessary to have community service activities that can reduce their burden and provide knowledge about financial management on family during this pandemic. The activities are about distributing daily needs stuffs and financial management training during the Covid-19 pandemic. Knowledge and understanding of financial management are very important as the key to solve financial problems during this pandemic. The aim of this activity is expected the non-permanent staff at Faculty of Economics can make their financial well plan and well manage to improve their welfare on future and happiness of their families. Financial management training has been held offline by adhering to World Heal...

Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian, 2020

ABSTRACTThis aim of this research is to develop instructional design plan of integrated learning ... more ABSTRACTThis aim of this research is to develop instructional design plan of integrated learning with networked model to improve entrepreneurship in elementary school. This is developmental research with Kemps Model. Tryouts design using one group pretest-posttest design. The approach of this research is qualitative descriptive. The subject of this research is a comprehensive instruction design plan with networked model in elementary school and tryouts subjeck is the is fifth grade students of SD Negeri Alangamba 01, SD Negeri Pasuruhan 03, and SD Negeri Widarapayung Wetan 03 Binangun, Cilacap, academic year 2015/2016 with mission to be master cheef. The result of research showed that the instructional design were valid, practical, and effective. Student learning outcomes after learning with learning tools developed to show positive student responses at 88,6%; mastery learning outcomes of students reached 95,33%; in general mastery of concepts students about the mission of being an ...

Journal of Open Innovation: Technology, Market, and Complexity, 2022

This study aims to examine the effect of global market orientation strategy on the performance of... more This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study employing a multi-mediation research model conceptualizing the relationship among the five constructs. This study employs a resource-based view to explain the relationships among constructs and partial least squares-structural equation modeling to test the hypotheses studied. A sample of 119 schools/faculties, derived from the 50 best state and private institutions in Indonesia and based on the Webometrics 2021, was used. This research reveals the following main results. First, intellectual capital readiness fully mediates the influence of global market orientation strategy on the institutions’ performances. Second, open innovation does not mediate the effect of global market orientation strategy ...

AKRUAL: Jurnal Akuntansi, 2014

SMEs need information systems that are reliable and competent entrepreneurial personality that wi... more SMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (S...

JURNAL AKUNTANSI, 2021

Penelitian ini untuk mengetahui pengaruh likuiditas dan corporate governance terhadap kinerja keu... more Penelitian ini untuk mengetahui pengaruh likuiditas dan corporate governance terhadap kinerja keuangan perbankan. Populasi adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dengan metode purposive sampling dan sampel berjumlah 43 perusahaan. Likuiditas diukur menggunakan Loan To Deposit Ratio (LDR) dan Loan To Asset Ratio (LAR), corporate governance menggunakan mekanisme corporate governance, dan Return on Assets (ROA) mengukur kinerja keuangan perbankan. Teknik analisis regresi linier berganda di bantu oleh SPSS. Loan To Deposit Ratio (LDR), Loan To Asset Ratio (LAR), komite audit, dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perbankan. Sedangkan kepemilikan manajerial dan dewan komisaris independen berpengaruh negatif terhadap kinerja keuangan perbankan. Likuiditas dan corporate governance berpengaruh secara simultan terhadap kinerja perbankan. Hasil penelitian ini dapat dijadikan acuan untuk perusahaan perbankan...

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Motivasi Berprestasi terhadap Prestasi Be... more Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Motivasi Berprestasi terhadap Prestasi Belajar Mengelola Kartu Piutang Siswa Kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013. (2) Lingkungan Teman Sebaya terhadap Prestasi Belajar Mengelola Kartu Piutang Siswa Kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013. (3) Motivasi Berprestasi dan Lingkungan Teman Sebaya terhadap Prestasi Belajar Mengelola Kartu Piutang Siswa Kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013. Populasi penelitian adalah siswa kelas XI Kompetensi Keahlian Akuntansi SMK YPKK 2 Sleman Tahun Ajaran 2012/2013 yang berjumlah 187 siswa dan yang digunakan sebagai sampel berjumlah 123 siswa. Teknik pengumpulan data menggunakan angket untuk mengumpulkan data variabel Motivasi Berprestasi dan Lingkungan Teman Sebaya, observasi untuk mengumpulkan data variabel Lingkungan Teman Sebaya dan dokumentasi untuk mengumpulkan data va...

Jurnal Akuntansi dan Ekonomika, 2021

This study aims to examine and analyze the influence of political connections and media exposure ... more This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

Koro benguk and koro pedang have high carbohydrate and protein content. Lime serves to regulate t... more Koro benguk and koro pedang have high carbohydrate and protein content. Lime serves to regulate the pH of mold growth medium. The purpose of this research is to know the growth of mislead of F1 seeds of oyster mushroom and mushroom which grown on coro bean medium medium and medium of koro sword. Type of research used in the form of experiment with Random Design Complete (RAL) method of factorial pattern consisting of 2 factors. Factor 1 type of media: M1 (100 g koro benguk seed), M2 (koro pedang seed 100 g). Factor 2 seeds F0: J1 (seeds F0 cassava oyster mushroom), J2 (seeds F0 cassava mushroom). Parameters measured were speed, density and growth thickness of misellium. Data were tested by quantitative descriptive analysis. Based on the results of speed, density, and growth thickness of the most rapid misellium in mushroom with the medium of koro pedang that is 12.6 cm, very thick meeting, and growing bushy while the slowest growth of misellium in mushroom merang with medium koro be...

Penelitian ini bertujuan untuk mengukur pengaruh mekanisme good corporate governance dan ukuran p... more Penelitian ini bertujuan untuk mengukur pengaruh mekanisme good corporate governance dan ukuran perusahaan terhadap corporate social responsibility disclosure (CSRD). Sampel yang digunakan dalam penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode penelitian dalam penelitian ini yaitu menggunakan pendekatan kuantitatif dengan jumlah 14 perusahaan sektor pertambangan yang diteliti. Teknik analisis yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian membuktikan bahwa mekanisme good corporate governance yang diproksikan dengan ukuran dewan komisaris, ukuran komite audit, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh signifikan terhadap CSRD karena perusahaan pertambangan di Indonesia membentuk good corporate governance hanya sebagai bentuk formalitas dalam pemenuhan aturan saja. Sedangkan ukuran perusahaan berpengaruh positif signifikan terhadap CSRD dikarenakan adanya ke...

Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kinerja perusahaan yang diproksik... more Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kinerja perusahaan yang diproksikan oleh Tobin's Q. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 dengan 26 perusahaan sebagai sampel penelitian. Penelitian ini tergolong penelitian kuantitatif dengan menggunakan data dari website BEI berupa laporan keuangan dan laporan tahunan. Regresi linier berganda digunakan untuk analisis data penelitian. Indikator tata kelola perusahaan yang merupakan variabel independen adalah ukuran dewan direksi, ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kepemilikan institusional. Hasil studi menemukan bahwa komisaris independen, kepemilikan manajerial, dan leverage memiliki pengaruh positif terhadap kinerja perusahaan secara signifikan. Sementara itu, ukuran dewan direksi, ukuran dewan komisaris dan kepemilikan institusional tidak memiliki pengaruh secara signifikan pada kinerja perusahaan. Ko...

AFEBI Islamic Finance and Economic Review, 2017

Theoretically, revenue is one of local wisdom community empowerment models which is effective now... more Theoretically, revenue is one of local wisdom community empowerment models which is effective nowadays. This model is based on potential and social fabric conditions of the local community. The study aims to analyze the influence of the economic perspectives, cultural perspective and sharia perspective on revenue of society’s income in East Java.This study uses a mixed methods study, with a qualitative and quantitative approach. The population and samples are the society in Blitar, Jombang, and Madiun. The result of the qualitative analysis showed that there are three (3) models of implementasion in cow-calf lease agreement (gaduh) and share farming (paron) system. The first model implements profit sharing system by taking maintenance cost into account. The second model implements sharing system as well but it takes farming workers in the deficit of profit cost into account. The revenue that is based on profit sharing is still in 50:50. While the third model uses revenue sharing sys...

AKRUAL: Jurnal Akuntansi, Oct 14, 2009

This article discusses the characteristics of carbon emissions as the negative externalities that... more This article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.

Jurnal Ekonomi Bisnis dan Kewirausahaan, 2019

This research aims to analyze the effect of education, unemployment, and poverty on income inequa... more This research aims to analyze the effect of education, unemployment, and poverty on income inequality in Indonesia, both partially and simultaneously. This research uses secondary data with a quantitative approach. The type of research used is the type of associative research. The variables in this study are education, unemployment, poverty, and income inequality — data source from BPS and the Ministry of Education and Culture. The data analysis technique used is panel data regression analysis with cross-section 34 provinces and time series for 2015-2018. The results of the research obtained the random effect model, the best models. The results of data analysis show that education and poverty had a partial effect on income inequality in Indonesia, while unemployment had not to affect income inequality. Simultaneously, education, unemployment, and poverty affect income inequality in Indonesia. However, education, unemployment, and poverty can only explain 22.37% of the effect on inco...