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All Journal AGRIKA KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss eBA Journal: Journal Economic, Bussines and Accounting FINANCIAL : JURNAL AKUNTANSI Community Empowerment Jurnal ABM Mengabdi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Bisnis & Manajemen (ABM) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society CEBONG Journal eCo-Fin Majalah Ilmiah Cahaya Ilmu Jurnal Manajemen Dan Akuntansi Medan JUMAD Journal Management, Accounting, & Digital Business West Science Social and Humanities Studies INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Suharsono, Judi
Universitas Panca Marga
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran, Hidayat, Hidayat; Suharsono, Judi
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicates by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget slack, while other found that participation increased budget slack. Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increased slack. Based on response of 86 managers, the result show that emotions attachment, a dimension of organizational commitment, moderated the relationship between participation and slack
FENOMENA PENYERTAAN NILAI (MEDIT) DALAM MENENTUKAN HARGA BELI PENGEPUL RONGSOKAN Rahmansyah, Ahmad Iskandar; Suharsono, Judi; Musriati, Titik
KEUNIS Vol. 10 No. 1 (2022): JANUARY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2539.015 KB) | DOI: 10.32497/keunis.v10i1.3203

Abstract

This study aims to explore the concept of determining the buying price for scrap collectors because based on previous research studies there is a phenomenon that information is obtained that the inclusion of non-economic values determines the purchase price of certain products. Researchers chose junk collectors as the object of research because junk collectors are known to have entrepreneurial characteristics. The transcendental phenomenon is used to execute research purposes. The results showed that in determining the purchase price, the junk collector used the inclusion of a non-economic value, namely Medit (Stingy). This value is included in the formation of the purchase price as a form of feeling for junk which is a dirty item and is also not used but is profitable so it should not be negotiable because it can be seen from the stigma of the community who still think that the business of scrap collector is dirty and even considered a person who does not have skills for other work.
Implications of Go-Jek Driver Fictional Order Fraud in Increasing Profits From Driver Points Koeshardjono, R Hery; Suharsono, Judi; Ardiansyah, Edi Irgi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1301

Abstract

The purpose of this research is to determine the effect of fraud on fictitious orders from GO-JEK drivers in increasing profits from point drivers. A case study was carried out at PT GO-JEK, Probolinggo City. The type of research used is quantitative research with an associative approach. The population chosen was GO-JEK drivers from Probolinggo City which has a population of 250 people. By taking a sample of 35 people using probability sampling techniques. The research results for the first month of the Chi-square test showed a p-value of 0.251, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1050,000 > χ 2 table is 5.99146, meaning there is enough data to accept H1 and reject H0, so there is an effect of fraud on increasing profits. For the second month, the Chi-square test results obtained a p-value of 0.244, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1120,000 > χ 2 table is 5.99146. Also with enough data to accept H1. This means that H0 is rejected, so there is an effect of fraud on increasing profits.
Strengthening The Family Welfare Empowerment And Resilience On Jombang Regency Suharsono, Judi; Candra, Sulis
IMPOWERMENT SOCIETY Vol 7 No 1 (2024): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i1.1101

Abstract

Family welfare empowerment on Jombang Regency are needed to increase support citizens, especially with decreasing economic growth. The purpose of this community service activities was to increase the family welfare and resilience entering the endemic era of Covid-19. Method used in carrying out the communication activity was Effective Communication Strategy and combined with Ethnohypnosis method. Blending method with Ethnohypnosis allows participants to carry out positive messages at the subconscious level. The steps of method use in this community service activity overall comprises six stages, beginning with: Observation, identification, pre-test, socialization, workshop, post-test. The data was taken from 51 sample from the total of 455 population, using purposive sampling method. The result show that family welfare could be attained by coordinating all stakeholders and the focus of attention based on age period as existed in Tri Bina (BKB, BKR, and BKL) programs. High participant numbers of family welfare organization would significantly impact the overall aspects of family welfare, empowerment, and resilience; especially in the more challenging era as the aftermath of Covid-19 pandemic. Education proposed to be mainly contributing in taking family resilience guarantee into account, where lower education background causing lower awareness on how to build and maintain family welfare.
Penghematan Energi dengan Lampu LED Solusi Penerangan Berkelanjutan bagi Masyarakat Desa Wonoasih Probolinggo Mas Ahmad Baihaqi; Hartawan Abdillah; Tamam Asrori; Alief Muhammad; Judi Suharsono; Sulis Dyah Candra
INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): INSAN CENDEKIA: Jurnal Pengabdian Kepada Masyarakat
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/ic.v2i2.624

Abstract

Kebutuhan energi listrik yang terus meningkat akibat perkembangan teknologi dan pertumbuhan populasi memberikan tekanan besar pada sumber daya energi global. Salah satu upaya untuk mengurangi dampak lingkungan dari konsumsi energi yang berlebihan adalah melalui penggunaan teknologi penerangan yang lebih efisien, seperti lampu Light Emitting Diode (LED). Lampu LED dikenal memiliki keunggulan dalam hal efisiensi energi dan umur pakai yang lebih lama dibandingkan dengan lampu konvensional, sehingga menjadi solusi penerangan yang berkelanjutan dan ramah lingkungan. Meskipun demikian, adopsi lampu LED di kalangan masyarakat masih terbatas, terutama karena kurangnya pemahaman tentang manfaat dan efisiensi energi yang ditawarkannya. Artikel ini membahas pentingnya sosialisasi penggunaan lampu LED sebagai langkah strategis dalam menghemat energi listrik di tingkat rumah tangga dan industri. Melalui program pengabdian masyarakat, diharapkan peningkatan kesadaran tentang penerangan yang efisien dan berkelanjutan dapat tercapai, sehingga masyarakat lebih memahami dan beralih ke solusi penerangan yang ramah lingkungan. Pada akhirnya, upaya ini diharapkan dapat berkontribusi pada pengurangan konsumsi energi dan emisi gas rumah kaca, serta mendukung pencapaian target energi berkelanjutan.
Pengaruh Harga, Kualitas Pelayanan, Dan Word of mouth Terhadap Loyalitas Konsumen Dengan Kepuasan Konsumen Sebagai Variabel Intervening Pada PT. Shafira Tour & Travel Umroh Dan Haji Plus Cabang Probolinggo Ningsih, Bunaya Wahyu; Suharsono, Judi; Junaidi, Junaidi
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 5 (2024): JUMAD: October 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i5.2093

Abstract

The purpose of the study is to determine the direct and indirect influence on price variables, service quality, word of mouth, consumer satisfaction and consumer loyalty. The sample taken in this study was 50 respondents. The data collection technique in this study uses the questionnaire method. The data analysis technique in this study uses the Research Instrument Test (Validity Test, Reliability Test), Model Accuracy Test (R-Square, Hypothesis Test) with the help of SMART PLS 4. The results of this study show that price variables, service quality, word of mouth, and consumer satisfaction partially have a positive and significant effect on consumer loyalty. As well as price variables, service quality and word of mouth partially have a positive and significant effect indirectly on consumer loyalty through consumer satisfaction.
Pengaruh Era Digital pada Pola Asuh Anak dapat Menjadi Faktor yang Signifikan dalam Keharmonisan Keluarga Suharsono, Judi; Andrianata, Mufid; Fithrianto , M Novan; Wiyono, Agung Abdul Rahman
INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2024): INSAN CENDEKIA: Jurnal Pengabdian Kepada Masyarakat
Publisher : MAN Insan Cendekia Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46838/ic.v2i3.661

Abstract

Era digital telah membawa dampak signifikan pada pola asuh anak dan keharmonisan keluarga, dengan peluang dan tantangan. Di sisi positif, alat digital seperti media sosial dan panggilan video memperkuat koneksi keluarga, memungkinkan komunikasi jarak jauh, dan mempererat hubungan emosional. Namun, penggunaan perangkat digital yang berlebihan dapat mengganggu waktu berkualitas keluarga dan mengurangi interaksi langsung. Anak-anak menghadapi risiko seperti paparan konten tidak pantas, ketergantungan teknologi, serta gangguan pola tidur dan aktivitas sosial. Untuk menjaga keharmonisan keluarga, penting menemukan keseimbangan. Menetapkan batasan penggunaan teknologi, mendorong komunikasi terbuka, dan mengutamakan interaksi langsung dapat mengurangi dampak negatif sekaligus mempertahankan manfaat konektivitas. Keluarga perlu beradaptasi dengan perubahan ini secara bijak untuk mendukung hubungan yang sehat dan perkembangan positif di era digital.
Perlakuan Akuntansi Aset Tetap Sesuai PP 71/2010 dan PSAP 07 pada Pemerintah Daerah Kota Probolinggo Suharsono, Judi; Hasanah, Irma Uswatun; Koeshardjono, R. Hery; Fithrianto, M. Novan; Andrianata, Mufid
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4325

Abstract

Penelitian dimaksudkan mendeskripsikan tindakan atas Akuntansi pada Aset Tetap DisPUPRKim serta DKPPP Kota Probolinggo serta kesesuaiannya menurut PP 71/2010 SAP serta PSAP07. Metode analisa kuantitatif deskriptif digunakan untuk mengamati dan meneliti peristiwa terkait pencatatan Aset Tetap. Pendekatan studi pustaka, wawancara dan dokumentasi digunakan untuk memahami pencatatan Aset Tetap. Cara analisis data yang dipakai adalah comparing metode. Rekonsiliasi realisasi belanja modal dan pencatatan Aset Tetap berperan dalam meminimalisir kesalahan pencatatan dan pelaporan Aset Tetap serta memastikan perlakuan akuntansi Aset Tetap pada DisPUPRKim dan DKPPP telah mempedomani PP 71/2010 dan PASP07. Namun demikian masih terdapat temuan berulang audit BPK diantaranya Peralatan dan Mesin pada DKPPP kondisi rusak parah dan tercatat di Aset Tetap. Hal itu kurang sesuai PP 71/2010 dan PSAP07 terkait Penghentian dan Pelepasan (Retirement and Disposal). Selain itu masih terdapat pengeluaran setelah perolehan awal Gedung dan Bangunan pada DisPUPRKim seperti Revitalisasi Pasar Baru seharusnya dialihkan pencatatannya ke DKUPP sebagai SKPD pengguna dan segera dikapitalisasi ke aset induknya. Demikian pula pemeliharaan Jalan Irigasi dan Jaringan pada DisPUPRKim tidak diatribusi ke aset induknya mengakibatkan aset tercatat sendiri juga disusutkan tersendiri sehingga laporan Aset Tetap akhir tahun 2022 tidak valid tidak sesuai PP 71/2010 dan PASP07.
THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Darmayanti, Novi; Anggraeni, Rindang Nur; Suhardiyah, Martha; Suharsono, Judi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.361

Abstract

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.
Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Penentuan Harga Pokok Produksi Pada Violet Bakery Kota Probolinggo Judi Suharsono; Muhammad Iqbal Febrian; Hery Koeshardjono; Mufid Andrianata; M Novan Fithrianto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5222

Abstract

Penelitian ini berdasarkan rumusan dan tujuan penelitian dilakukan di Violet Bakery Probolinggo dengan tujuan untuk menganalisis penentuan biaya produksi dengan metode activity based costing. Jenis penelitian dalam hal ini menggunakan data deskriptif kuantitatif yang bersumber dari data primer dan sekunder. Variabel yang digunakan terdiri dari metode activity based costing dan harga pokok penjualan. Sumber data adalah data primer dan sekunder dari laporan harga pokok produksi tahun 2023 yang berisi data biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik yang menjadi pokok bahasan penelitian. Teknik pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Berdasarkan teknik analisis data yang digunakan dalam tahap perhitungan biaya produksi dengan metode activity based costing, selanjutnya dilakukan analisis hasil produksi Roti Boy, Bakpia dan Roti Sobek dengan metode activity based costing. Berdasarkan hasil analisis penelitian yang dilakukan maka diperoleh kesimpulan perhitungan biaya produksi dengan menggunakan metode activity based costing pada produksi Roti Boy, Bakpia dan Roti Sobek di Violet Bakery dengan harga pokok produksi Roti Boy sebesar Rp. 2.838, Bakpia sebesar Rp. 8.361 dan Roti Sobek sebesar Rp. 9.085.
Co-Authors Ahmad Iskandar Rahmansyah Alief Muhammad Andrianata, Mufid Anggraeni, Rindang Nur Ardiansyah, Edi Irgi Attijani, Ahmad Azura Nur Rahayu Putri Candra, Sulis Dedy Eko TS, Mohammad Dewi Shinta Dian Yuliana Safitri Difa Arneta Dwiningwarni, Sayekti Suindah Elis Susan Dwi Elok Dwi Vidiyastutik Febrian, Sholehuddin Dwi Febriani, Alvina Fithrianto , M Novan Fithrianto, M Novan Fithrianto, M. Novan Fithrianto, M.Novan Fithrianto, Novan Hartawan Abdillah Hasanah, Irma Uswatun Hery Koeshardjono Hery Koeshardjono Hidayat Hidayat Hosnol Wafa Ida Sugeng Suyani jamatun hasanah Junaidi Junaidi Khusnik Hudzafidah Khusnik Hudzafidah Koeshardjono, R Hery Koeshardjono, R. Hery Lilis Handriani M Novan Fithrianto Mas Ahmad Baihaqi Mufid Andianata Mufid Andrianata Muhammad Iqbal Febrian Ngatimun Ngatimun Ningsih, Bunaya Wahyu Nisak, Choirun Novan Fithrianto Novi Darmayanti Novi Darmayanti Nur Ahmad, Nur Perwitasari, Dyah Ayu R Hery Koeshardjono R Hery Koeshardjono Ratindra, Yunda Ratih Ratindra, Yunda Ratih Retno Lailatul Aisyah Rindang Nur Anggraeni Rodiyatul Munawaroh Rohmah, Wilda Awaliatul Santi Rustianawati, Mutimmah Safitri, Dian Yuliana Sari, Putri Devita Sayekti Suindah Dwiningwarni Sayekti Suindyah D Seger Priantono Suhardiyah, Martha Tamam Asrori Titik Musriati Trivosa Aprilia Untung Febrianto Wahyuningsasi, Evi Wulandari Widayanto, Mutinda Wilamsari, Feni Wishal Nafis, Raihan Wiyono, Agung Abdul Rahman Yuda Ria Pratama Yunda Ratih Ratindra