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All Journal Among Makarti Jurnal Akuntansi dan Pajak JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Prima Ekonomika : Jurnal Ekonomi dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Akuntansi dan Keuangan Berdikari : Jurnal Ekonomi dan Statistik Indonesia Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Research Fair Unisri Jurnal Rekognisi Akuntansi (JRA) Jurnal Pengabdian Mitra Masyarakat (JPMM) The Academy Of Management and Business (TAMB) Innovative: Journal Of Social Science Research IIJSE Journal of Economics and Public Health E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Perwira Journal of Community Development (PJCD)
Nugroho, Prihasantyo Siswo
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PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
PENGARUH CASH HOLDING, PROFITABILITAS, REPUTASI AUDITOR DAN KOMPONEN GOOD CORPORATE GOVERNANCE TERHADAP PERATAAN LABA: Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016 Napitupulu, Joni; Nugroho, Prihasantyo Siswo; Kurniasari, Dian
PRIMA EKONOMIKA Vol. 9 No. 2 (2018): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.353 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh memegang uang tunai,profitabilitas, reputasi auditor dan komponen tata kelola perusahaan yang diproksidengan dewan komisaris independen, kepemilikan manajerial, kepemilikaninstitusional dan komite audit untuk meratakan laba pada perusahaan manufaktur.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BursaEfek Indonesia sebanyak 62 perusahaan untuk periode 2013-2016. Pengujianhipotesis menggunakan model analisis regresi logistik untuk menguji pengaruhholding tunai, profitabilitas, reputasi auditor, dewan komisaris independen,kepemilikan manajerial, kepemilikan institusional dan komite audit terhadap perataanlaba. Perusahaan yang menggunakan perataan laba diukur menggunakan indekseckel. Hasil uji dari tujuh variabel independen menggunakan regresi logistikmenunjukkan bahwa memegang uang tunai memiliki pengaruh positif yang signifikan terhadap perataan laba, kepemilikan institusional memiliki efek negatif yangsignifikan terhadap perataan laba, sedangkan reputasi auditor, dewan komisarisindependen, kepemilikan manajerial dan komite audit tidak memiliki efek padaperataan laba.
The Effect of Human Resource Competencies, Accounting Information Systems, Internal Control Systems, Characteristics of SMEs on the Quality of Financial Reports Nugroho, Prihasantyo Siswo; Ristianawati, Yuyun; Astuti, Ratna Puji
Journal of Economics and Public Health Vol 4 No 2 (2025): Journal of Economics and Public Health: June 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v4i2.7109

Abstract

The purpose of this study was to determine the effect of human resource competencies , accounting information systems, internal control systems, and MSME characteristics on the quality of financial statements . The data in this study were collected by conducting a questionnaire survey on 100 MSME players in Pekalongan Regency) to analyze the role of human resource competency variables, accounting information systems , internal control systems , and MSME characteristics in improving the quality of financial reports . The data collection technique used a simple random sampling technique with the Slovin formula to obtain a sample of 100 MSME actors . The results of this study provides evidence that human resource competencies and accounting information systems have an influence on the quality of financial statements . Meanwhile , the internal control system and the characteristics of MSMEs have no influence on the quality of financial statements . So the influential variables in this study are human resource competencies and accounting information systems.
Pengaruh Partisipasi Anggaran, dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Pemediasi (Studi kasus pada Pemerintah Daerah di Jawa Tengah) Siswo Nugroho, Prihasantyo; Turmudhi, Anis; Prasetya, Adhitya Yoga
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.994 KB) | DOI: 10.56870/ambitek.v1i2.22

Abstract

The aim of this study is to analyze: 1) the influence of budgetary participation on organizational commitment; 2) the influence of clarity of budget targets on organizational commitment; 3) the influence of budget participation on managerial performance; 4) the influence of clarity of budget targets on managerial performance; 5) The influence of organizational commitment on managerial performance. The population used in this study is the Regional Work Unit (Satuan Kerja Perangkat Daerah) of Central Java Province, while the sample in this study is the section head, subdivision head, and department head involved in budgeting in each SKPD of Central Java Province. The results of this study are 1) budget participation has a positive effect on organizational commitment; 2) clarity of budget targets does not affect organizational commitment; 3) budget participation has a positive effect on managerial performance; 4) clarity of budget targets has a positive effect on managerial performance; 5) organizational commitment has no effect on managerial performance.
Faktor Yang Berpengaruhi Pada Kinerja Personel Sales Nurrofi, Akhmad; Nugroho, Prihasantyo Siswo
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14714

Abstract

Sumber daya manusia, seperti teknologi dan modal, berperan penting dalam kesuksesan perusahaan. Personalia dalam organisasi berperan dalam mengelola personel untuk mencapai tujuan perusahaan. Penggunaan penghargaan serta hukuman dapat memotivasi dan mengubah perilaku karyawan, sedangkan beban kerja yang sesuai memengaruhi produktivitas dan motivasi. Penegakan aturan dan hukum dalam organisasi penting untuk mencegah konflik. Dalam konteks karyawan sales, penghargaan dan hukuman dapat meningkatkan kinerja mereka, sementara beban kerja yang sesuai dan strategi yang tepat dibutuhkan untuk mencapai target penjualan. Penelitian tentang pengaruh reward, punishment, dan tanggung jawab personel kepada hasil kerja sale. Populasi adalah semua personel yang menangani sales. yang terdiri dari 30 personel. Pengolaan data telah menghasilkan : (1) Reward  ternyata ada pengaruh positif serta signifikansi kepada hasil kerja personel sales. (2) Punishment ternyata terdapat pengaruh yang positif serta signifikansi kepada hasil kerja personel sales (3) Tanggung jawab kerja ( beban kerja ) ternyata  ada pengaruh positif serta signifikan kepada tanggung jawab (kinerja) personel sales, dan (4) secara bersamaan Reward, Punishment dan tanggung jawab kerja (Beban Kerja) ada pengaruh positif serta signifikansi kepada Hasil kerja ( kinerja )personel sales.
INCREASING THE CAPABILITIES OF PEKASIRAN VILLAGE MSMEs THROUGH SOCIALIZATION AND TRAINING IN DIGITAL MARKETING CONTENT CREATION AND BUSINESS LICENSING Mustahidda, Rahmania; Sugiharti; Nugroho, Prihasantyo Siswo; Bhandari, Rahul; Srisuk, Prattana; Rusuli, Muhamad Saufi Che; Rifai, Agus; Andriyanti
Perwira Journal of Community Development Vol 3 No 1 (2023)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v3i1.378

Abstract

Pekasiran Village, Batur District, Banjarnegara Regency has a role in realizing the development of MSMEs in Indonesia. MSMEs in Pekasiran village still need innovation to further improve existing MSMEs. To increase the capabilities of MSMEs, Most MSMEs in Pekasiran village do not have an effective marketing strategy and mastery of digital marketing knowledge is not yet fulfilled due to the lack of socialization regarding this matter. In accordance with the current conditions of MSMEs in Pekasiran village, dedication is carried out to improve the development of MSMEs in Pekasiran village in the form of creating product photo content, packaging, label and branding innovations, as well as marketing strategies for MSMEs using social media and existing marketplaces. The community service program to increase the development of MSMEs has been running smoothly. The main agenda or work programs that were successfully implemented included Socialization Socialization of the use of digital marketing and business licensing in order to increase the capabilities of MSMEs in Pekasiran Village and Continued outreach activities, assistance to MSMEs for packaging innovation in the form of logos and labelling. Creating and tutoring the using of social media and marketplace.
PENGELOLAAN KEUANGAN USAHA KATERING DAN PEMBERDAYAAN SUMBER DAYA MANUSIA PADA KATERING MAK NI EPI Martini, Martini; Wibowo, Bayu Teguh; Nugroho, Prihasantyo Siswo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31162

Abstract

Katering sebagai industri rumahan dinilai dapat mendorong pertumbuhan ekonomi nasional melalui penguatan ekonomi daerah. Katering menjadi Mitra dalam kegiatan Pengabdian Masyarakat ini adalah Katering Mak Ni Epi, sebuah usaha katering yang sudah berdiri sejak tahun 2018 dan masih bertahan hingga saat ini, Katering Mak Ni Epi sendiri berada di Dusun Sono Gedangan RT.02 RW.04 Desa Gedangan Kecamatan Wirosari Kabupaten Grobogan. Beberapa masalah yang dihadapi oleh Katering Mak Ni Epi adalah pengelolaan keuangan yang masih tradisional serta kurangnya efektifitas Sumber Daya Manusia yang kurang semangat dalam bekerja. Metode kegiatan yang menjadi solusi untuk permasalahan Mitra adalah dengan pelatihan yang dilakukan dalam bentuk kerjasama, Tujuan dari kegiatan ini adalah untuk memberikan pemahaman akan pentingnya pengelolaan keuangan dan Sumber Daya Manusia yang baik agar mampu membuat bisnis berkembang lebih maju. Hasil dari pengabdian ini adalah adanya kinerja karyawan yang lebih efektif sehingga pesanan menjadi lebih banyak, serta keuangan nya bisa tertata dengan baik.
Determinants of Financial Performance of State-Owned Enterprises in Indonesia and Thailand Nugroho, Prihasantyo Siswo; Rozak, Hasan Abdul; Bhandari, Rahul; Rusli, Mohamad Saufi Che; Srisuk, Prattana; Pratiwi, Sinta Ratna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.5526

Abstract

The purpose of this study is to analyze and present empirical data on the effects of institutional ownership, a board of independent commissioners, a board of directors, an audit committee, and managerial ownership on the financial performance of state-owned companies in Indonesia and Thailand that are listed on the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailand (SET) from 2014 to 2021. Purposive sampling was used to gather 120 samples for the study, including 32 samples in Thailand and 120 samples in Indonesia. The data analysis technique used in this study is multiple regression analysis. The results of this study show that institutional ownership harms the financial performance of state-owned businesses in Thailand and Indonesia, the audit committee has a positive effect on that performance, and the board of directors hurts that performance.
Co-Authors Adhitya Yoga Prasetya agus rifai Ahmad Ulin Nuha Andriyanti Astohar Astohar Bhandari, Rahul Dhian Andana Rini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Diya Anggraeni Puspitasari Hasan Abdul Rozak Kiswoyo Kiswoyo Kiswoyo Martini Martini Napitupulu, Joni Noor Salim Nurrofi, Akhmad Panca Wahyuningsih Pratiwi, Sinta Ratna Rahmania Mustahidda Ratna Puji Astuti Ratna Puji Astuti, Ratna Puji Ristianawati, Yuyun Rusli, Mohamad Saufi Che Rusuli, Muhamad Saufi Che Siti Alliyah Srisuk, Prattana SUGIHARTI Sumiyanti, Tri Tri Sumiyanti Tri Sumiyanti Turmudhi, Anis Wibowo, Bayu Teguh