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Research paper thumbnail of Pengaruh Size, Profitabilitas dan Leverage terhadap Corporate Socialresponbility (Csr) Disclosure pada Perusahaan Industri Barangkonsumsi yang Terdaftar di Bei Tahun 2013-2015

Counting: Journal of Accounting, Sep 7, 2018

Research paper thumbnail of Analisis Volume Perdagangan Sebelum dan Sesudah Stock Split Studi Empiris pada Perusahaan yang Terdaftar di BEI

The research aims to know the differences between the trade volume prior to the following year an... more The research aims to know the differences between the trade volume prior to the following year and after its enterprise company’s company, which is replaced at the company registered in the Indonesian sector registered on the Indonesian volume of trade volume use TVA (Trading Volume Activity). On this research using the kuantitative method of the descriptive. Population on the the study was all of the sub sector registered in the Indonesian stock exchange of the stock exchange for 2015-2016 issue with the number of 41 companies. Data is acquired from external data that has been published by access to www.sahamok.com , www.idxstatistic.com , data analyses use Paired Sample t-test through SPSS program. Hence, they had no separate differences between the volume trading company before and after of the stock split.

Research paper thumbnail of Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Saham Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of disclosure of environmental accounting on stock perfor... more This study aims to determine the effect of disclosure of environmental accounting on stock performance at companies listed on the Indonesia Stock Exchange. The sample of this research is the manufacturing sector from 2011 to 2015. The research methodology used is a simple linear regression analysis by analyzing the independent variables (X) of environmental accounting disclosure which is measured using the proper in influencing the dependent (Y) stock performance measured using return stock. The results of this study showed that the disclosure of environmental accounting has a positive effect on stock performance.

Research paper thumbnail of Will It Become A Funding Flow Model For Osing Cultural Actors In Banyuwangi

Research paper thumbnail of Pengaruh Nopat Dan Goodwill Terhadap Nilai Tambah Ekonomis (EVA) Perusahaan ManufakturYang Terdaftar Di Bursa Efek IndonesiaTahun 2014-2016

This research is based on the different of previous research result about the influence of goodwi... more This research is based on the different of previous research result about the influence of goodwill on economic value added (EVA). This study aims to analyze the effect of NOPAT and goodwill on economic value added (EVA) in manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. Method of sampling this research use purposive sampling with certain criterion. Selected samples are 14 manufacturing companies with a population of 147 manufacturing companies. The method of analysis used in this study is multiple linear regression. The results showed that NOPAT had significant effect on EVA while goodwill had no effect on EVA. The limitation of this study is to examine the effect of NOPAT and goodwill on economic added value (EVA). While other variables that influence economic value added (EVA) can be examined by further researchers.

Research paper thumbnail of Corporate Social Responsibility (CSR) Culture: Will Protecting Custom Culture Actor Osing in Banyuwangi

This research is qualitative that uses an ethnomethodology approach to uncover participation by c... more This research is qualitative that uses an ethnomethodology approach to uncover participation by cultural actors as an effort to preserve the Osing indigenous culture in Banyuwangi. At present the Government of Banyuwangi packs a variety of indigenous cultures and cultures in an event known as Banyuwangi Festival, an event that invites both domestic and foreign audiences. Meanwhile, cultural actors with all the limitations of their funds are trying to maintain the indigenous culture that has taken root in their village by establishing a cultural studio that is funded independently. After having a discussion in the Focuss Discussion Group (FGD) with parties who play a role in the preservation of the Osing indigenous culture by providing three alternative cultural CSR funding flow models, an agreement was reached that local companies would channel cultural CSR funds by providing direct guidance to cultural actors or owner of a cultural studio. The agreement was stated in an academic te...

Research paper thumbnail of Penerapan Akuntansi Penjualan Konsinyasi Pada Koperasi Karyawan Prima Rumah Sakit Wijaya Kusuma

The purpose of this study to determine and analyze whether the application of sales accounting co... more The purpose of this study to determine and analyze whether the application of sales accounting consignment on Prima Employee Cooperative Wijaya Kusuma Hospital has been in accordance with the applicable accounting. This research is a qualitative research. Qualitative research is a study that finds detailed data to make a fact about the subject matter. Source of data taken is data from cooperative employees hospital wijaya kusuma. The results of this study indicate that in the financial statements on the cooperative employees hospital wijaya kusuma not record consignment in accordance with applicable Standard Accounting. The method of recording the consignment sales accounting used is the indirect method.

Research paper thumbnail of Cultural CSR in Perceptions of Cultural Preservation Osing

Sinergi : Jurnal Ilmiah Ilmu Manajemen, 2018

aim of this study is to obtain a model of the development of Corporate Social Responsibility cul... more aim of this study is to obtain a model of the development of Corporate Social Responsibility culture that will be used by companies as a form of participation of indigenous cultural preservation Osing tribe. This study analyzes the public response to the social awareness of the cultural aspects of the company, to explore and understand the cultural values that exist in society Kemiren village for the preservation of indigenous culture. So the paradigm in this study is ethnometodology interpretive approach. The results of this research to the development of culture through the implementation of the ceremonies, each group of informants have the same perception, that the ceremony is a ritual and custom that must be implemented. The shape of the execution in accordance with the ritual that had been implemented, with funding coming from the individual and society through muphu (dues). To the development of culture through the development of art galleries, each group of informants have d...

Research paper thumbnail of Kesehatan Mental Dan Kepribadian : Peningkatan Kualitas Dan Profesionalisme Sumber Daya Manusia Yang Berintegritas Dan Berdedikasi ” Pengembangan Kompetensi Pegawai Pdam “ Pada Diklat Prajabatan Bagi Pegawai Pdam Korwil VII DPD Perpamsi Jawa Timur DI Hotel Lumajang

Research paper thumbnail of The Effect of Leverage, Sales Growth and Profitability on Tax Avoidance

This study aims to determine the effect of leverage, sales growth and profitability on tax avoida... more This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance  because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company

Research paper thumbnail of Sosialisasi Undang-Undang Ri Nomor 12/ 2010 Dan SK Kwarnas Nomor 220/ 2007 Pada Orientasi Pamong Saka Bhakti Husada Se-Kabupaten Lumajang Tahun Anggaran 2018

Kegiatan dengan Tema Sosialisasi Perlindungan Anak dibawah Umur sesuai Hukum yang Berlaku di Indo... more Kegiatan dengan Tema Sosialisasi Perlindungan Anak dibawah Umur sesuai Hukum yang Berlaku di Indonesia merupakan implementasi dari penguatan kerangka hukum dan kebijakan di Indonesia untuk mencegah dan menangani kekerasan, perlakuan salah, eksploitasi dan penelantaran anak. Undang-undang No. 11 / 2012 tentang Sistem Peradilan Pidana Anak, yang baru ditandatangani pada bulan Juli 2012, merupakan langkah maju yang penting. Di tingkat kabupaten, peraturan dan kebijakan tentang perlindungan anak cenderung berfokus pada permasalahan, terbatas pada rehabilitasi korban dan seringkali mengabaikan aspek-aspek pencegahan. Urgensi Kegiatan ini adalah Penguatan sumber daya manusia melalui kelompok masyarakat (PKK) dan stakeholder terkait perlindungan anak. Merupakan langkah awal yang tepat bagi perguruan tinggi untuk menciptakan sebuah kegiatan yang berorientasi penguatan sumber daya manusia pada masyarakat khususnya para Ibu-ibu di Desa Sidomulyo Kecamatan Pronojiwo Kabupaten Lumajang. Kegiata...

Research paper thumbnail of Kemiren 4: Pelestarian Budaya Melalui Akuntansi Berkebudayaan

Research paper thumbnail of Preservation of Costum Culture Osing by Means of CSR Culture Model

Research paper thumbnail of Kemiren 2 : Menguak Potret Pelaku Budaya Osing

Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-U... more Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta, dengan ini menerangkan:

Research paper thumbnail of Manajemen Industri Kreatif

Research paper thumbnail of Optimizing the Creative Industry Through the Development of the Triple Helix Model

Purpose: The purpose of this research is to optimize the creative industry through the developmen... more Purpose: The purpose of this research is to optimize the creative industry through the development of a triple helix model that connects universities, industry, and government. Design/methodology/approach: The method used is an ethnographic approach starting from the collection of literature sources and supported by field data. Findings: The results showed that batik entrepreneurs in Lumajang district, apart from preserving culture, were also used to improve the economy of the surrounding community. The batik culture is in the form of regional motifs such as the batik motif of the great banana, sand, and semeru mountain which are applied to the cloth with the batik process which will later be used as uniforms for the Lumajang Regency Government. Increasing the capacity of batik craftsmen also needs improvement through training activities. Research limitations/implications: This research is limited to bamboo craftsmen in Papring Banyuwangi. Practical implications: This research can b...

Research paper thumbnail of Kemiren: Potret Budaya Adat Osing

Azyan Mitra Media Publishing, Sep 17, 2017

Research paper thumbnail of Model Implementation of Corporate Social Responsibility Policy in Osing Culture

Research paper thumbnail of Kemiren 3 Pelestarian Budaya Di Luar Nalar

WIGA PRESS, Oct 1, 2019

Hak Cipta dilindungi oleh Undang-undang No. 28 Tahun 2014. Dilarang mengutip atau memperbanyak se... more Hak Cipta dilindungi oleh Undang-undang No. 28 Tahun 2014. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi buku tanpa izin. _____________________________________________ Penerbit tidak bertanggung jawab atas isi/ konten buku

Research paper thumbnail of Urgensi Pengawasan Pimpinan Terhadap Kinerja Pegawai DI Era Otonomi Daerah

WIGA-Jurnal Penelitian Ilmu Ekonomi, Sep 1, 2012

Research paper thumbnail of Pengaruh Size, Profitabilitas dan Leverage terhadap Corporate Socialresponbility (Csr) Disclosure pada Perusahaan Industri Barangkonsumsi yang Terdaftar di Bei Tahun 2013-2015

Counting: Journal of Accounting, Sep 7, 2018

Research paper thumbnail of Analisis Volume Perdagangan Sebelum dan Sesudah Stock Split Studi Empiris pada Perusahaan yang Terdaftar di BEI

The research aims to know the differences between the trade volume prior to the following year an... more The research aims to know the differences between the trade volume prior to the following year and after its enterprise company’s company, which is replaced at the company registered in the Indonesian sector registered on the Indonesian volume of trade volume use TVA (Trading Volume Activity). On this research using the kuantitative method of the descriptive. Population on the the study was all of the sub sector registered in the Indonesian stock exchange of the stock exchange for 2015-2016 issue with the number of 41 companies. Data is acquired from external data that has been published by access to www.sahamok.com , www.idxstatistic.com , data analyses use Paired Sample t-test through SPSS program. Hence, they had no separate differences between the volume trading company before and after of the stock split.

Research paper thumbnail of Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Saham Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of disclosure of environmental accounting on stock perfor... more This study aims to determine the effect of disclosure of environmental accounting on stock performance at companies listed on the Indonesia Stock Exchange. The sample of this research is the manufacturing sector from 2011 to 2015. The research methodology used is a simple linear regression analysis by analyzing the independent variables (X) of environmental accounting disclosure which is measured using the proper in influencing the dependent (Y) stock performance measured using return stock. The results of this study showed that the disclosure of environmental accounting has a positive effect on stock performance.

Research paper thumbnail of Will It Become A Funding Flow Model For Osing Cultural Actors In Banyuwangi

Research paper thumbnail of Pengaruh Nopat Dan Goodwill Terhadap Nilai Tambah Ekonomis (EVA) Perusahaan ManufakturYang Terdaftar Di Bursa Efek IndonesiaTahun 2014-2016

This research is based on the different of previous research result about the influence of goodwi... more This research is based on the different of previous research result about the influence of goodwill on economic value added (EVA). This study aims to analyze the effect of NOPAT and goodwill on economic value added (EVA) in manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. Method of sampling this research use purposive sampling with certain criterion. Selected samples are 14 manufacturing companies with a population of 147 manufacturing companies. The method of analysis used in this study is multiple linear regression. The results showed that NOPAT had significant effect on EVA while goodwill had no effect on EVA. The limitation of this study is to examine the effect of NOPAT and goodwill on economic added value (EVA). While other variables that influence economic value added (EVA) can be examined by further researchers.

Research paper thumbnail of Corporate Social Responsibility (CSR) Culture: Will Protecting Custom Culture Actor Osing in Banyuwangi

This research is qualitative that uses an ethnomethodology approach to uncover participation by c... more This research is qualitative that uses an ethnomethodology approach to uncover participation by cultural actors as an effort to preserve the Osing indigenous culture in Banyuwangi. At present the Government of Banyuwangi packs a variety of indigenous cultures and cultures in an event known as Banyuwangi Festival, an event that invites both domestic and foreign audiences. Meanwhile, cultural actors with all the limitations of their funds are trying to maintain the indigenous culture that has taken root in their village by establishing a cultural studio that is funded independently. After having a discussion in the Focuss Discussion Group (FGD) with parties who play a role in the preservation of the Osing indigenous culture by providing three alternative cultural CSR funding flow models, an agreement was reached that local companies would channel cultural CSR funds by providing direct guidance to cultural actors or owner of a cultural studio. The agreement was stated in an academic te...

Research paper thumbnail of Penerapan Akuntansi Penjualan Konsinyasi Pada Koperasi Karyawan Prima Rumah Sakit Wijaya Kusuma

The purpose of this study to determine and analyze whether the application of sales accounting co... more The purpose of this study to determine and analyze whether the application of sales accounting consignment on Prima Employee Cooperative Wijaya Kusuma Hospital has been in accordance with the applicable accounting. This research is a qualitative research. Qualitative research is a study that finds detailed data to make a fact about the subject matter. Source of data taken is data from cooperative employees hospital wijaya kusuma. The results of this study indicate that in the financial statements on the cooperative employees hospital wijaya kusuma not record consignment in accordance with applicable Standard Accounting. The method of recording the consignment sales accounting used is the indirect method.

Research paper thumbnail of Cultural CSR in Perceptions of Cultural Preservation Osing

Sinergi : Jurnal Ilmiah Ilmu Manajemen, 2018

aim of this study is to obtain a model of the development of Corporate Social Responsibility cul... more aim of this study is to obtain a model of the development of Corporate Social Responsibility culture that will be used by companies as a form of participation of indigenous cultural preservation Osing tribe. This study analyzes the public response to the social awareness of the cultural aspects of the company, to explore and understand the cultural values that exist in society Kemiren village for the preservation of indigenous culture. So the paradigm in this study is ethnometodology interpretive approach. The results of this research to the development of culture through the implementation of the ceremonies, each group of informants have the same perception, that the ceremony is a ritual and custom that must be implemented. The shape of the execution in accordance with the ritual that had been implemented, with funding coming from the individual and society through muphu (dues). To the development of culture through the development of art galleries, each group of informants have d...

Research paper thumbnail of Kesehatan Mental Dan Kepribadian : Peningkatan Kualitas Dan Profesionalisme Sumber Daya Manusia Yang Berintegritas Dan Berdedikasi ” Pengembangan Kompetensi Pegawai Pdam “ Pada Diklat Prajabatan Bagi Pegawai Pdam Korwil VII DPD Perpamsi Jawa Timur DI Hotel Lumajang

Research paper thumbnail of The Effect of Leverage, Sales Growth and Profitability on Tax Avoidance

This study aims to determine the effect of leverage, sales growth and profitability on tax avoida... more This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance  because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company

Research paper thumbnail of Sosialisasi Undang-Undang Ri Nomor 12/ 2010 Dan SK Kwarnas Nomor 220/ 2007 Pada Orientasi Pamong Saka Bhakti Husada Se-Kabupaten Lumajang Tahun Anggaran 2018

Kegiatan dengan Tema Sosialisasi Perlindungan Anak dibawah Umur sesuai Hukum yang Berlaku di Indo... more Kegiatan dengan Tema Sosialisasi Perlindungan Anak dibawah Umur sesuai Hukum yang Berlaku di Indonesia merupakan implementasi dari penguatan kerangka hukum dan kebijakan di Indonesia untuk mencegah dan menangani kekerasan, perlakuan salah, eksploitasi dan penelantaran anak. Undang-undang No. 11 / 2012 tentang Sistem Peradilan Pidana Anak, yang baru ditandatangani pada bulan Juli 2012, merupakan langkah maju yang penting. Di tingkat kabupaten, peraturan dan kebijakan tentang perlindungan anak cenderung berfokus pada permasalahan, terbatas pada rehabilitasi korban dan seringkali mengabaikan aspek-aspek pencegahan. Urgensi Kegiatan ini adalah Penguatan sumber daya manusia melalui kelompok masyarakat (PKK) dan stakeholder terkait perlindungan anak. Merupakan langkah awal yang tepat bagi perguruan tinggi untuk menciptakan sebuah kegiatan yang berorientasi penguatan sumber daya manusia pada masyarakat khususnya para Ibu-ibu di Desa Sidomulyo Kecamatan Pronojiwo Kabupaten Lumajang. Kegiata...

Research paper thumbnail of Kemiren 4: Pelestarian Budaya Melalui Akuntansi Berkebudayaan

Research paper thumbnail of Preservation of Costum Culture Osing by Means of CSR Culture Model

Research paper thumbnail of Kemiren 2 : Menguak Potret Pelaku Budaya Osing

Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-U... more Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta, dengan ini menerangkan:

Research paper thumbnail of Manajemen Industri Kreatif

Research paper thumbnail of Optimizing the Creative Industry Through the Development of the Triple Helix Model

Purpose: The purpose of this research is to optimize the creative industry through the developmen... more Purpose: The purpose of this research is to optimize the creative industry through the development of a triple helix model that connects universities, industry, and government. Design/methodology/approach: The method used is an ethnographic approach starting from the collection of literature sources and supported by field data. Findings: The results showed that batik entrepreneurs in Lumajang district, apart from preserving culture, were also used to improve the economy of the surrounding community. The batik culture is in the form of regional motifs such as the batik motif of the great banana, sand, and semeru mountain which are applied to the cloth with the batik process which will later be used as uniforms for the Lumajang Regency Government. Increasing the capacity of batik craftsmen also needs improvement through training activities. Research limitations/implications: This research is limited to bamboo craftsmen in Papring Banyuwangi. Practical implications: This research can b...

Research paper thumbnail of Kemiren: Potret Budaya Adat Osing

Azyan Mitra Media Publishing, Sep 17, 2017

Research paper thumbnail of Model Implementation of Corporate Social Responsibility Policy in Osing Culture

Research paper thumbnail of Kemiren 3 Pelestarian Budaya Di Luar Nalar

WIGA PRESS, Oct 1, 2019

Hak Cipta dilindungi oleh Undang-undang No. 28 Tahun 2014. Dilarang mengutip atau memperbanyak se... more Hak Cipta dilindungi oleh Undang-undang No. 28 Tahun 2014. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi buku tanpa izin. _____________________________________________ Penerbit tidak bertanggung jawab atas isi/ konten buku

Research paper thumbnail of Urgensi Pengawasan Pimpinan Terhadap Kinerja Pegawai DI Era Otonomi Daerah

WIGA-Jurnal Penelitian Ilmu Ekonomi, Sep 1, 2012