aryo prakoso - Academia.edu (original) (raw)

Papers by aryo prakoso

Research paper thumbnail of How should intellectual capital development? An islamic religious perspective

International Journal of Professional Business Review

Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between ... more Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between Humans, Corporations and God. Theoretical framework: Intellectual Capital in its form and development as part of intangible assets in the business world, both from commercial and non-commercial measurements, is part of accounting, considered a modern business perspective and a product of entity theory. This definition of Intellectual Capital shows the masculine side, the Value of Entity theory. The antithesis of this is Sharia Entity Theory which emphasizes responsibility toward the sole creator of the company's nature, specifically God. Spirituality or religion fills the gap behind critical accounting studies based on secular thinking. Design/methodology/approach: This research uses the Islamic spirituality perspective paradigm, which is at heart and related to the organizational, social, and human environment in reconstructing Intellectual Capital. Findings: The results o...

Research paper thumbnail of Reconstructing Intellectual Capital through Islamic Religiosity

KnE Social Sciences

Current technological developments have shifted the industrial world from a capitalintensive to a... more Current technological developments have shifted the industrial world from a capitalintensive to a knowledge-based industry. We often find that companies have been awarded higher market value than their book value. Various researchers believe this honor that is given by society to be intellectual capital. Unfortunately, different intellectual ideas presented are still dry, materialistic, secularistic, and far from religious values. This research explained how to reconstruct Intellectual Capital through Islamic spirituality with the method of spirituality through the dimensions of the foundations of Islam. In the spiritualism paradigm, high spiritual norms of faith, good deeds, and noble morals become the foothold. The results of this study produce human capital Rahmatan Lil Alamin which runs full of faith and piety, and structure capital, which is to form an administrative building and run the company not only for profit motives but to provide human benefits by carrying out Sharia pr...

Research paper thumbnail of SKKD No. 600/UN25.5.1/TU.3/2019 "Understanding the Concept of Proit as an Econollnic lnformation lnstrument: Disclosure of Semantic Meanings

Research paper thumbnail of Analisis Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Dewasa ini kinerja perusahaan untuk dapat berkembang dan memiliki daya saing mulai beralih dari b... more Dewasa ini kinerja perusahaan untuk dapat berkembang dan memiliki daya saing mulai beralih dari basis tradisional ke basis pengetahuan. Penghargaan atas kinerja perusahaan yang diapresiasikan oleh tingginya nilai pasar daripada yang tercatat dalam nilai buku merupakan bukti adanya nilai yang belum mampu diterangkan oleh Akuntansi tradisional saat ini. Sebagian Selisih nilai pasar dan nilai buku ini diyakini sebagai intellectual capital . Penerapan dan pengembangan intellectual capital sebagai bagian dari strategi perusahaan dalam era pengetahuan dapat dijadikan kunci untuk melengkapi informasi bagi stakeholder dalam meningkatkan kemakmuran perusahaan. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja perusahaan dan kontribusi intellectual capital untuk masing-masing jenis industri. Sampel dalam penelitian sejumlah 14 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2007-2011 dan didapatkan dengan metode judgment sampling . Metode anali...

Research paper thumbnail of Accounting Philosophy: The Teaching of Serat Wedhatama

Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia

Modern accounting today has the reality of having lost the conceptual nature of actual human goal... more Modern accounting today has the reality of having lost the conceptual nature of actual human goals. Materialistic, egoistic, secular, and atheistic (MESA) force humans to act aggressively to leave this human nature alone. This study tries to restore the human nature method in accounting through the teachings of the archipelago using the Serat Wedhatama teachings as an analysis. The result obtained is that the teachings written by Mangkunegara IV provide piwulang and paweling, that's divine teachings, and advice which are formulated with the term religious agaming aji, religion as human identity. The implementation process goes through four stages, worship of the body, worship of creation, worship of the soul, and worship of taste. These four processes frame the basic accounting of the archipelago with virtuous human values, build gracious accounting, connect accounting actors with God, and humans with worship-oriented humans.

Research paper thumbnail of Pengaruh Inflasi dan BI Rate terhadap Indeks Harga Saham Gabungan (Studi Kasus pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015)

Investors in economic motive will afford to invest in stock of company that can provide profit an... more Investors in economic motive will afford to invest in stock of company that can provide profit and dividends. Capital market participants will observe the movement of the Composite Stock Price Index on the stock exchange as one of viewpoints to invest. Stock price index is influenced by several factors, such as inflation rate, interest rate, exchange rate. In analyzing theComposite Stock Price Index, the researcher only limited on the inflation and BI ratevariables. This research aims to know the effect of inflation and BI rate on Composite Stock Price Index (a case study on the property and real estate companies registered on the Indonesia Stock Exchange in period of 2011-2015). This research used a quantitative approach. 40 companies and real estate properties were taken as the samples which were obtained by using purposive sampling. Data were analyzed by using multiple linear regression method. The research results indicated that inflation did not affect the Composite Stock Price...

Research paper thumbnail of Pengelolaan Keuangan Laba Rugi Pada Home Industry Alat Musik Ud. Kayu Mas Balung, Jember

Finance management is aimed at finding out the finance position of a company so as to reveal fina... more Finance management is aimed at finding out the finance position of a company so as to reveal finance condition, which serves as the cornerstone in business decision making. Finance management also functions as an evaluation tool to business appropriateness in order to assess its accountability, probe its finance condition related to profit and loss, control business finance, and meet the obligation as citizen to pay tax. The finance condition aforementioned is germane to the administration of profit-and-loss finance which complies with the procedure as well as standard stipulated in Law number 20 of 2008, concerned with the obligation of home industry to carry out finance management as regulated in The Finance Standard of Entity with no Public Accountability (commonly known as SAK ETAP) to put home industry at ease when dealing with finance management. This research was projected to explain profit-and-loss finance management at UD Kayu Mas Balung, a home industry specializing on music instrument, in Jember district. The research employed qualitative method, coupled with descriptive analysis. The research findings revealed the profit-and-loss finance management which already complied with the very standard due to improvement on several production processes and the documents of finance administration carried out by the business owner.

Research paper thumbnail of The Meaning of Profit in Tota'an Doro Pendalungan Culture: an Ethnographic Study

International Journal of Religious and Cultural Studies, 2022

Research paper thumbnail of Prospek Ekonomi Pengembangan Potensi Lokal Dalam Mendukung Pengelolaan Wisata DI Wilayah Sekitar Gunung Bromo

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah s... more Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitia...

Research paper thumbnail of The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia, 2020

This study aims to analyze the effect of e-filling system implementation on individual taxpayer c... more This study aims to analyze the effect of e-filling system implementation on individual taxpayer compliance and describe how the e-filling system is implemented in the former residency area of Besuki, East Java. This study uses quantitative and qualitative data analysis methods by using simple linear regression analysis and using an interpretive approach to explore qualitative information using the e-filling system. This study's results are the implementation of the e-filling system has a significant effect on the compliance of individual taxpayers in the former residency area of Besuki, East Java. The most important from the interpretive result, For the first user, they have basic knowledge of taxation constraints in calculating their obligations, so they are reluctant to continue to know tax reporting through e-filing.

Research paper thumbnail of Optimalisasi Pokdarwis Massawi Melalui Tourism Service Management Pengembangan Objek Wisata Teluk Love Jember

Jember has a very diverse natural, cultural and artificial tourism potential. One of the natural ... more Jember has a very diverse natural, cultural and artificial tourism potential. One of the natural potentials that currently become the prima donna in Jember is Teluk Love beach, located in Sumberrejo-Ambulu-Jember. The main attraction of the Love Bay is in terms of its shape that symbolizes love, which is not possessed by other destinations in Jember. The booming existence of the Love Bay increases tourist arrivals at this destination every day, in the other hand the condition of human resources and social economic environment is not ready to face of the growth of Love Bay tourism. Weak tourism knowledge, slum social environment patterns, society economic management are some challenges in developing this Love Bay tourism. Theoretically, if a tourist destination is well managed, tourists as subjects in the tourism industry have an important role in the sustainability of a tourist destination. The tourist services needs to get special attention. If the tourists are well served, then th...

Research paper thumbnail of Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga terhadap Return Saham Perusahaan Manufaktur

Jurnal Akuntansi Keuangan dan Bisnis, 2017

Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi d... more Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi dibandingkan dengan nilai beli saham, disebut capital gain. Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kurs rupiah dan suku bunga terhadap return saham perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016, yaitu sejumlah 144 perusahaan. Berdasarkan teknik purposive sampling dipilih sampel penelitian sejumlah 50 perusahaan manufaktur. Analisis data dilakukan berdasarkan data sekunder, yaitu berupa ringkasan laporan keuangan dari perusahaan yang terpilih sebagai sampel penelitian. Selanjutnya, data dianalisis menggunakan metode regresi linier berganda. Hasil analisis menunjukkan bahwa hanya kurs rupiah yang berpengaruh terhadap return saham, sedangkan inflasi dan suku bunga tidak berpengaruh terhadap return saham perusahaan manufaktur.

Research paper thumbnail of Penerapan Balanced Scorecard Sebagai Tolok Ukur Penilaian Kinerja Pada Badan Usaha Berbentuk Rumah Sakit (Studi Kasus Pada Rumah Sakit Umum Daerah Bangil)

Research paper thumbnail of Pengaruh Tingkat Pendidikan Pemilik, Skala Usaha, Umur Usaha Terhadap Pemanfaatan Informasi Keuangan

Research paper thumbnail of Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2012-2016

Ekspektra : Jurnal Bisnis dan Manajemen, 2018

Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap prof... more Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap profitabilitas.Corporate Social Responsibility (CSR) diproksikan ke biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan, sedangkan profitabilitas diproksikan ke Return On Assets (ROA). Studi ini menggunakan pendekatan deskriptif kuantitatif. Analisis data menggunakan metode regresi linier berganda. Populasi adalah seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI), selanjutnya sampel dipilih menggunakan teknik purposive dan diperoleh 9 perusahaan. Berdasarkan hasil analisis, pada tingkat signifikansi 5% menunjukkan bahwa secara parsial biaya kesejahteraan karyawan berpengaruh signifikan terhadap profitabilitas. Sedangkan, biaya kemitraan dan biaya bina lingkungan tidak berpengaruh terhadap profitabilitas. Uji simultan menunjukan bahwa biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan berpengaruh signifikan terhadap pro...

Research paper thumbnail of Karakteristik Perusahaan Terhadap Luas Pengungkapan Corporate Social Responsibility

Esensi: Jurnal Bisnis dan Manajemen, 2019

Globalization provides open competition to every business actor, to become a superior and valuabl... more Globalization provides open competition to every business actor, to become a superior and valuable company one of the ways that can be taken by the company through disclosure of the corporate social reports (CSR). This paper wants to explore how far the characteristics of the company influence the extent of CSR disclosure. The method in this study uses the empirical study hypothesis testing approach by sampling all companies indexed L-Q45 on the Indonesia stock exchange. The reason selection of this index is the leading index in Indonesia with tightly defined criteria by regulators, including levels of liquidity, market capitalization, and growth prospects of the company. The results of the data analysis that has been done obtained results Profitability and total assets influence the broad disclosure of CSR, this also supports stakeholder theory and legitimacy theory, on the contrary, leverage does not affect the broad disclosure of CSR. That caused by the management of the company ...

Research paper thumbnail of Penataan Administrasi Data Siswa Taman Pendidikan Al-Qur’an An-Nida Menggunakan Teknologi Informasi dan Komunikasi

JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK), 2019

Taman Pendidikan Al-Qur’an (TPA) An-Nida berada di wilayah Desa Dukuhdempok, Kecamatan Wuluhan, K... more Taman Pendidikan Al-Qur’an (TPA) An-Nida berada di wilayah Desa Dukuhdempok, Kecamatan Wuluhan, Kabupaten Jember. Alamat tepatnya berada di Jl. Moch. Serueji No. 18 B, Wuluhan. Lokasi TPA An-Nida berada sejauh 32 km dari Universitas Jember. Di era digital saat ini, manajemen dan layanan TPA An-Nida masih konvensional. Di antaranya adalah pencatatan data santri, presensi, dan prestasi santri yang masih dikelola secara manual. Hal ini menyulitkan saat pencarian data santri. Terjadinya duplikasi data santri juga memungkinkan. Selain itu, TPA An-Nida masih belum memiliki sarana dan prasarana teknologi informasi dan komunikasi (TIK). Padahal, TIK ini bisa dimanfaatkan untuk meningkatkan layanan dan manajemen TPA serta dapat digunakan sebagai sarana pembelajaran berbasis TIK bagi santri. Berdasarkan permasalahan tersebut, pada Progran Pengabdian Pemula (PPP) ini, dilakukan pembuatan aplikasi database untuk menampung data administrasi santri, data presensi dan prestasi santri, dokumentasi ...

Research paper thumbnail of PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017)

Jurnal Profita, 2018

The most famous main objective of a company is to increase the prosperity of the owner or shareho... more The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable.

Research paper thumbnail of PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (Studi Kasus pada PT. FIFGROUP Kantor Cabang Jember)

Jurnal Profita, 2018

This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branc... more This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Type of data used are quantitative and qualitative data. The results showed that the role of internal control system as the controlling of credit management performance applied by PT.

Research paper thumbnail of Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings

Accounting and Financial Control, 2018

Accounting information presented in financial statements is likened to a set of symbols. These sy... more Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is ...

Research paper thumbnail of How should intellectual capital development? An islamic religious perspective

International Journal of Professional Business Review

Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between ... more Purpose: The objective of this study was to reconstruct Intellectual Capital to fill gap between Humans, Corporations and God. Theoretical framework: Intellectual Capital in its form and development as part of intangible assets in the business world, both from commercial and non-commercial measurements, is part of accounting, considered a modern business perspective and a product of entity theory. This definition of Intellectual Capital shows the masculine side, the Value of Entity theory. The antithesis of this is Sharia Entity Theory which emphasizes responsibility toward the sole creator of the company's nature, specifically God. Spirituality or religion fills the gap behind critical accounting studies based on secular thinking. Design/methodology/approach: This research uses the Islamic spirituality perspective paradigm, which is at heart and related to the organizational, social, and human environment in reconstructing Intellectual Capital. Findings: The results o...

Research paper thumbnail of Reconstructing Intellectual Capital through Islamic Religiosity

KnE Social Sciences

Current technological developments have shifted the industrial world from a capitalintensive to a... more Current technological developments have shifted the industrial world from a capitalintensive to a knowledge-based industry. We often find that companies have been awarded higher market value than their book value. Various researchers believe this honor that is given by society to be intellectual capital. Unfortunately, different intellectual ideas presented are still dry, materialistic, secularistic, and far from religious values. This research explained how to reconstruct Intellectual Capital through Islamic spirituality with the method of spirituality through the dimensions of the foundations of Islam. In the spiritualism paradigm, high spiritual norms of faith, good deeds, and noble morals become the foothold. The results of this study produce human capital Rahmatan Lil Alamin which runs full of faith and piety, and structure capital, which is to form an administrative building and run the company not only for profit motives but to provide human benefits by carrying out Sharia pr...

Research paper thumbnail of SKKD No. 600/UN25.5.1/TU.3/2019 "Understanding the Concept of Proit as an Econollnic lnformation lnstrument: Disclosure of Semantic Meanings

Research paper thumbnail of Analisis Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Dewasa ini kinerja perusahaan untuk dapat berkembang dan memiliki daya saing mulai beralih dari b... more Dewasa ini kinerja perusahaan untuk dapat berkembang dan memiliki daya saing mulai beralih dari basis tradisional ke basis pengetahuan. Penghargaan atas kinerja perusahaan yang diapresiasikan oleh tingginya nilai pasar daripada yang tercatat dalam nilai buku merupakan bukti adanya nilai yang belum mampu diterangkan oleh Akuntansi tradisional saat ini. Sebagian Selisih nilai pasar dan nilai buku ini diyakini sebagai intellectual capital . Penerapan dan pengembangan intellectual capital sebagai bagian dari strategi perusahaan dalam era pengetahuan dapat dijadikan kunci untuk melengkapi informasi bagi stakeholder dalam meningkatkan kemakmuran perusahaan. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja perusahaan dan kontribusi intellectual capital untuk masing-masing jenis industri. Sampel dalam penelitian sejumlah 14 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2007-2011 dan didapatkan dengan metode judgment sampling . Metode anali...

Research paper thumbnail of Accounting Philosophy: The Teaching of Serat Wedhatama

Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia

Modern accounting today has the reality of having lost the conceptual nature of actual human goal... more Modern accounting today has the reality of having lost the conceptual nature of actual human goals. Materialistic, egoistic, secular, and atheistic (MESA) force humans to act aggressively to leave this human nature alone. This study tries to restore the human nature method in accounting through the teachings of the archipelago using the Serat Wedhatama teachings as an analysis. The result obtained is that the teachings written by Mangkunegara IV provide piwulang and paweling, that's divine teachings, and advice which are formulated with the term religious agaming aji, religion as human identity. The implementation process goes through four stages, worship of the body, worship of creation, worship of the soul, and worship of taste. These four processes frame the basic accounting of the archipelago with virtuous human values, build gracious accounting, connect accounting actors with God, and humans with worship-oriented humans.

Research paper thumbnail of Pengaruh Inflasi dan BI Rate terhadap Indeks Harga Saham Gabungan (Studi Kasus pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015)

Investors in economic motive will afford to invest in stock of company that can provide profit an... more Investors in economic motive will afford to invest in stock of company that can provide profit and dividends. Capital market participants will observe the movement of the Composite Stock Price Index on the stock exchange as one of viewpoints to invest. Stock price index is influenced by several factors, such as inflation rate, interest rate, exchange rate. In analyzing theComposite Stock Price Index, the researcher only limited on the inflation and BI ratevariables. This research aims to know the effect of inflation and BI rate on Composite Stock Price Index (a case study on the property and real estate companies registered on the Indonesia Stock Exchange in period of 2011-2015). This research used a quantitative approach. 40 companies and real estate properties were taken as the samples which were obtained by using purposive sampling. Data were analyzed by using multiple linear regression method. The research results indicated that inflation did not affect the Composite Stock Price...

Research paper thumbnail of Pengelolaan Keuangan Laba Rugi Pada Home Industry Alat Musik Ud. Kayu Mas Balung, Jember

Finance management is aimed at finding out the finance position of a company so as to reveal fina... more Finance management is aimed at finding out the finance position of a company so as to reveal finance condition, which serves as the cornerstone in business decision making. Finance management also functions as an evaluation tool to business appropriateness in order to assess its accountability, probe its finance condition related to profit and loss, control business finance, and meet the obligation as citizen to pay tax. The finance condition aforementioned is germane to the administration of profit-and-loss finance which complies with the procedure as well as standard stipulated in Law number 20 of 2008, concerned with the obligation of home industry to carry out finance management as regulated in The Finance Standard of Entity with no Public Accountability (commonly known as SAK ETAP) to put home industry at ease when dealing with finance management. This research was projected to explain profit-and-loss finance management at UD Kayu Mas Balung, a home industry specializing on music instrument, in Jember district. The research employed qualitative method, coupled with descriptive analysis. The research findings revealed the profit-and-loss finance management which already complied with the very standard due to improvement on several production processes and the documents of finance administration carried out by the business owner.

Research paper thumbnail of The Meaning of Profit in Tota'an Doro Pendalungan Culture: an Ethnographic Study

International Journal of Religious and Cultural Studies, 2022

Research paper thumbnail of Prospek Ekonomi Pengembangan Potensi Lokal Dalam Mendukung Pengelolaan Wisata DI Wilayah Sekitar Gunung Bromo

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah s... more Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitia...

Research paper thumbnail of The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia, 2020

This study aims to analyze the effect of e-filling system implementation on individual taxpayer c... more This study aims to analyze the effect of e-filling system implementation on individual taxpayer compliance and describe how the e-filling system is implemented in the former residency area of Besuki, East Java. This study uses quantitative and qualitative data analysis methods by using simple linear regression analysis and using an interpretive approach to explore qualitative information using the e-filling system. This study's results are the implementation of the e-filling system has a significant effect on the compliance of individual taxpayers in the former residency area of Besuki, East Java. The most important from the interpretive result, For the first user, they have basic knowledge of taxation constraints in calculating their obligations, so they are reluctant to continue to know tax reporting through e-filing.

Research paper thumbnail of Optimalisasi Pokdarwis Massawi Melalui Tourism Service Management Pengembangan Objek Wisata Teluk Love Jember

Jember has a very diverse natural, cultural and artificial tourism potential. One of the natural ... more Jember has a very diverse natural, cultural and artificial tourism potential. One of the natural potentials that currently become the prima donna in Jember is Teluk Love beach, located in Sumberrejo-Ambulu-Jember. The main attraction of the Love Bay is in terms of its shape that symbolizes love, which is not possessed by other destinations in Jember. The booming existence of the Love Bay increases tourist arrivals at this destination every day, in the other hand the condition of human resources and social economic environment is not ready to face of the growth of Love Bay tourism. Weak tourism knowledge, slum social environment patterns, society economic management are some challenges in developing this Love Bay tourism. Theoretically, if a tourist destination is well managed, tourists as subjects in the tourism industry have an important role in the sustainability of a tourist destination. The tourist services needs to get special attention. If the tourists are well served, then th...

Research paper thumbnail of Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga terhadap Return Saham Perusahaan Manufaktur

Jurnal Akuntansi Keuangan dan Bisnis, 2017

Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi d... more Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi dibandingkan dengan nilai beli saham, disebut capital gain. Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kurs rupiah dan suku bunga terhadap return saham perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016, yaitu sejumlah 144 perusahaan. Berdasarkan teknik purposive sampling dipilih sampel penelitian sejumlah 50 perusahaan manufaktur. Analisis data dilakukan berdasarkan data sekunder, yaitu berupa ringkasan laporan keuangan dari perusahaan yang terpilih sebagai sampel penelitian. Selanjutnya, data dianalisis menggunakan metode regresi linier berganda. Hasil analisis menunjukkan bahwa hanya kurs rupiah yang berpengaruh terhadap return saham, sedangkan inflasi dan suku bunga tidak berpengaruh terhadap return saham perusahaan manufaktur.

Research paper thumbnail of Penerapan Balanced Scorecard Sebagai Tolok Ukur Penilaian Kinerja Pada Badan Usaha Berbentuk Rumah Sakit (Studi Kasus Pada Rumah Sakit Umum Daerah Bangil)

Research paper thumbnail of Pengaruh Tingkat Pendidikan Pemilik, Skala Usaha, Umur Usaha Terhadap Pemanfaatan Informasi Keuangan

Research paper thumbnail of Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2012-2016

Ekspektra : Jurnal Bisnis dan Manajemen, 2018

Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap prof... more Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap profitabilitas.Corporate Social Responsibility (CSR) diproksikan ke biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan, sedangkan profitabilitas diproksikan ke Return On Assets (ROA). Studi ini menggunakan pendekatan deskriptif kuantitatif. Analisis data menggunakan metode regresi linier berganda. Populasi adalah seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI), selanjutnya sampel dipilih menggunakan teknik purposive dan diperoleh 9 perusahaan. Berdasarkan hasil analisis, pada tingkat signifikansi 5% menunjukkan bahwa secara parsial biaya kesejahteraan karyawan berpengaruh signifikan terhadap profitabilitas. Sedangkan, biaya kemitraan dan biaya bina lingkungan tidak berpengaruh terhadap profitabilitas. Uji simultan menunjukan bahwa biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan berpengaruh signifikan terhadap pro...

Research paper thumbnail of Karakteristik Perusahaan Terhadap Luas Pengungkapan Corporate Social Responsibility

Esensi: Jurnal Bisnis dan Manajemen, 2019

Globalization provides open competition to every business actor, to become a superior and valuabl... more Globalization provides open competition to every business actor, to become a superior and valuable company one of the ways that can be taken by the company through disclosure of the corporate social reports (CSR). This paper wants to explore how far the characteristics of the company influence the extent of CSR disclosure. The method in this study uses the empirical study hypothesis testing approach by sampling all companies indexed L-Q45 on the Indonesia stock exchange. The reason selection of this index is the leading index in Indonesia with tightly defined criteria by regulators, including levels of liquidity, market capitalization, and growth prospects of the company. The results of the data analysis that has been done obtained results Profitability and total assets influence the broad disclosure of CSR, this also supports stakeholder theory and legitimacy theory, on the contrary, leverage does not affect the broad disclosure of CSR. That caused by the management of the company ...

Research paper thumbnail of Penataan Administrasi Data Siswa Taman Pendidikan Al-Qur’an An-Nida Menggunakan Teknologi Informasi dan Komunikasi

JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK), 2019

Taman Pendidikan Al-Qur’an (TPA) An-Nida berada di wilayah Desa Dukuhdempok, Kecamatan Wuluhan, K... more Taman Pendidikan Al-Qur’an (TPA) An-Nida berada di wilayah Desa Dukuhdempok, Kecamatan Wuluhan, Kabupaten Jember. Alamat tepatnya berada di Jl. Moch. Serueji No. 18 B, Wuluhan. Lokasi TPA An-Nida berada sejauh 32 km dari Universitas Jember. Di era digital saat ini, manajemen dan layanan TPA An-Nida masih konvensional. Di antaranya adalah pencatatan data santri, presensi, dan prestasi santri yang masih dikelola secara manual. Hal ini menyulitkan saat pencarian data santri. Terjadinya duplikasi data santri juga memungkinkan. Selain itu, TPA An-Nida masih belum memiliki sarana dan prasarana teknologi informasi dan komunikasi (TIK). Padahal, TIK ini bisa dimanfaatkan untuk meningkatkan layanan dan manajemen TPA serta dapat digunakan sebagai sarana pembelajaran berbasis TIK bagi santri. Berdasarkan permasalahan tersebut, pada Progran Pengabdian Pemula (PPP) ini, dilakukan pembuatan aplikasi database untuk menampung data administrasi santri, data presensi dan prestasi santri, dokumentasi ...

Research paper thumbnail of PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017)

Jurnal Profita, 2018

The most famous main objective of a company is to increase the prosperity of the owner or shareho... more The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable.

Research paper thumbnail of PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (Studi Kasus pada PT. FIFGROUP Kantor Cabang Jember)

Jurnal Profita, 2018

This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branc... more This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Type of data used are quantitative and qualitative data. The results showed that the role of internal control system as the controlling of credit management performance applied by PT.

Research paper thumbnail of Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings

Accounting and Financial Control, 2018

Accounting information presented in financial statements is likened to a set of symbols. These sy... more Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is ...