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All Journal Riset Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Raflesia Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Review of Applied Accounting Research JAMER Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Nugroho, Totok Susilo Pamuji
Program Studi Akuntansi, STIE Atma Bhakti Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS KOMPREHENSIF PENUMBUHAN JIWA ENTREPRENEURSHIP SEBAGAI PENGUATAN EKONOMI MASYARAKAT (Studi Kasus Pada Masyarakat Sekarisidenan Surakarta) Totok Susilo Pamuji Nugroho; Nina Adelina; Tities Wicaksono Pamuji Wibowo
Riset Manajemen dan Akuntansi Vol 10, No 2 (2019): Article-in-Press
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i2.78

Abstract

This study aims to determine the entrepreneurial spirit constraints experienced by Indonesian society. The main objective in this research is many of graduates of leading state universities who participated in job search, even though they are expected to be able to create jobs. The method used in this study uses descriptive analysis method. Data collection by purposive sampling while testing the validity of the data using Person Product Moments. The dependent variable in this study is the level of education and capital while the independent variable is the entrepreneurial spirit as measured by five indicators (integrity, accuracy, calmness, risk estimation and confidence). The results of this study indicate that the level of education and capital does not affect significant with the entrepreneurial spirit. Thus this research refutes the existing paradigm where if highly educated and have large capital it will success with entrepreneurship.
ANALISIS KOMITE AUDIT PADA PERUSAHAAN YANG MEMPEROLEH OPINI AUDIT PADA PERUSAHAAN MANUFAKTUR Totok Susilo Pamuji Nugroho; Nina Adelina
Riset Manajemen dan Akuntansi Vol 11, No 1 (2020): Riset Manajemen Dan Akuntansi Volume 11 Nomor 1 Mei 2020
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v11i1.140

Abstract

This study aims to determine: (1) the factors that influence the provision of audit opinion, (2) the importance of audit opinion, and (3) the effect of audit opinion on manufacturing companies. The research method used is the study of literature that can assist researchers in finding references and can also be strong evidence in research. The results of study prove that: (1) the financial condition of the company is one of the factors giving an audit opinion in a company, (2) audit opinion very important for the company because it can help the company in preparing financial statements. Going concern audit opinions can also predict the viability of the company, and (3) audit opinion is very influential on the guarantee of truth and fairness of the financial statements company.
ANALISIS DATA PANEL FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL KABUPATEN/KOTA DAN PEMERINTAH PROVINSI SELURUH INDONESIA Totok Susilo Pamuji Nugroho
Riset Manajemen dan Akuntansi Vol 8, No 2 (2017)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v8i2.26

Abstract

This study aims to determine the effect of Original Income (OI), General Allocation Fund (GAF) and Human Development Index (HDI) to capital expenditures (CE). This study used a sample of financial statements issued BPS center years 2010-2013 and BPK RI at 2014. This study using purposive sampling method, as the sample selection with total sample 165. The method of analysis using linear regression panel data. This study uses a period of five years 2010-2014. The test results H1 testing shows that PAD positive significant effect on capital expenditure. This may imply that the greater the value of PAD, the greater the value of capital expenditures. While the results of testing H2 and H3 shows that DAU and IPM has no effect on capital expenditure. Keywords : capital expenditure, original income, general allocation fund and human development index
PENGELOLAAN KEUANGAN DESA SESUAI DENGAN PERATURAN MENTERI DALAM NEGERI REPUBLIK INDONESIA NO.113 TAHUN 2014 (DESA BLORONG KECAMATAN JUMANTONO KABUPATEN KARANGANYAR Nina Adelina; Totok Susilo Pamuji Nugroho
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.751 KB) | DOI: 10.36600/.v6i1.135

Abstract

Desa Blorong Kecamatan Jumantono terkait dengan UU No. 113 tentang keuangan desa adalah bahwa UU tersebut masih baru diterbitkan pada 2014 sehingga belum sepenuhnya dipahami oleh masyarakat desa. Kegiatan dilaknakan dengan metode presentasi dengan membagikan materi UU No.113. Selain menggunakan presentasi, kegiatan dilaksanakan dengan metode diskusi dan sharing pengalaman terkait dengan kegiatan pengelolaan keuangan di desa dan kendala kendala yang dihadapi saat ini. Khususnya untuk warga desa yang belum memahami UU No.113 tersebut, beberapa materi terkait dengan prioritas kegiatan, aturan dan larangan dalam kegiatan ini, lebih ditekankan. Keyword: UU No.113/2014. Keuangan Desa, Desa Blorong, Kabupaten Karanganyar
ANALISIS FAKTOR- FAKTOR FINANCIAL DISTRESS FOOD AND BAVERAGE’S COMPANIES Putri Dewi Permatasari; Totok Susilo Pamuji Nugroho
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.169 KB) | DOI: 10.30595/raar.v1i2.11942

Abstract

This study aims to examine the effect of profitability, liquidity, leverage and growth ratio on financial distress in food and beverage companies listed on the Indonesia Stock Exchange in 2018 and 2019. This type of research is quantitative. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2018 and 2019. The sample in this study used the purposive sampling method and obtained 10 food and beverage companies that matched the predetermined criteria. The data analysis technique used is multiple regression analysis with SPSS 16.0 program. The results showed that the liquidity and growth ratio variables had no effect on financial distress. While the profitability and leverage variables have an effect on financial distress.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019 DAN 2020 Totok Susilo Pamuji Nugroho; Fatihah Khoirin Hasanah
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.263

Abstract

The research aims to determine the effect of good corporate governance, liquidity, company age, and leverage on the timeliness of reporting on basic and chemical on the Indonesia Stock Exchange in 2019 and 2020. The population in this study were 79 companies and 64 companies that be sampled. In this study, good corporate governance is measured using institusional ownership, liquidity is measured by the current ratio (CR), company age is measured by the distance between the year of research and the year of establishment and leverage is measured by total debt divided by total assets. The data collected were secondary data and the sampling technique of this study uses logistic regression with a significance level of 0.05. Based on the results of the study, it was stated that good corporate governance had a significant effect on reporting timeliness of 0.021 < 0.05. While liquidity does not affect the timeliness of reporting by 0.233 > 0.05, company age does not affect the timeliness of reporting by 0.403 > 0.05 and leverage does not affect the timeliness of reporting by 0.384 > 0.05.
PENTINGNYA PEMBELIAN YANG BENAR UNTUK MENGATASI PENIPUAN PADA ONLINE SHOP DI ERA MODERN Totok Susilo Pamuji Nugroho
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 3, No 1 (2022): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v3i1.266

Abstract

 Maraknya penipuan lewat E-Commerce dan online shop menimbulkan keprihatinan kita semua, dimana penjual menginginkan transfer uang terlebih dahulu kemudian barang dikirm. Dalam beberapa kasus tidak semua sebagai penjual dan terdapat pihak-pihak tertentu yang ingin menipu. Penipuan yang terjadi dimana pembeli sudah transfer uang terlebih dahulu akan tetapi barang tidak dikirm, sehingga sangat dirugikan. Dalam kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi kepada masyarakat, sebaiknya apabila ingin membeli barang secara online sebaiknya lewat marketplace. Pada sistem ini pembeli akan transfer terlebih dahulu ke sistem marketplace ataupun bisa melakukan pembaran Cash On Delivery (COD) sehingga penjual baru bisa memperoleh dana ketika barang sudah diterima. Kegiatan pengabdian kepada masyarakat (pkm) ini dilakukan di dusun palur RW 04 desa palur mojolaban Sukoharjo dan diikuti oleh 23 masyarakat yang terdiri dari berbagai unsur yakni wiraswasta, ibu rumah tangga, karyawan swasta dll. Kegiatan kepada masyarakat ini berlangsung dengan lancar dan sukses terbukti dengan antusias peserta yang hadir dan tanggapan kepada penyaji. Masyarakat yang hadir memberikan pertanyaan kepada penyaji mengenai apa yang disampaikan sehingga jalannya diskusi bisa terlaksana.  Kata Kunci : E-Commerce, Online Shop, Penipuan
Analisis Komponen Biaya Terhadap Pendapatan Bisnis Online Shop (Studi Kasus Pada Bisnis Online Shop Kota Surakarta) Totok Susilo Pamuji Nugroho
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.875 KB) | DOI: 10.33319/jamer.v2i2.60

Abstract

This study aims to determine the cost components needed to generate maximum income in the online shop business from January to June 2021. In order to generate maximum income, there are certainly many factors that must be considered. The population of this study is online business people in Surakarta, totaling 65 people, the sample selection criteria are online business people who earn below 100 million rupiah per year. Data collection techniques in this study are interviews and documentation. The results of this study indicate that the cost of expeditions, raw material costs and labor costs have a positive and significant impact on online shop business income in the city of Surakarta. Simultaneous test results also prove that expedition costs, raw material costs and labor costs also have a positive and significant effect on online shop business income in the city of Surakarta.
DIVERSIFIKASI PRODUK AGROWISATA JAMBU BIJI MERAH PUJA JANTI REJO NGARGOYOSO KARANGANYAR Hidup Marsudi; Jaelani Jaelani; Kasidin Kasidin; Totok Susilo Pamuji Nugroho
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 3, No 2 (2022): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v3i2.301

Abstract

ABSTRACTThe purpose of this community service activity is to introduce business development through product diversification by utilizing existing materials as an alternative to developing the target business of the guava farmer group in Jantirejo Village, Kec. Ngargoyoso Central Java expected benefits from this community service Farmers can get to know how to diversify products by utilizing materials and natural resources as a way to increase the business income of red guava farmer groups in Jantirejo Village, Kec. Ngargoyoso Central Java. This community service is carried out at the head of the Business group having its address at Candi, RT.02/RW.04, Jatirejo, Kec. Ngargoyoso, Karanganyar Regency, Central Java. The activity was carried out starting from the first visit to talk with the head of the business group, Mr. M. Mandatory as a business pioneer, followed by a field survey and identifying problems faced by the red guava farmer group Innovation that can meet the needs and tastes of consumers is absolutely necessary if business people do not want to lose their customers and grow the demand for their products. Maintaining and even growing new demand is certainly not an easy matter for business people. Diversification is the expansion or addition of goods or services to increase the company's profitability guava agricultural product diversification a. Guava plantations 1) Guava fruit 2) Guava seeds b.. Processed products 1) Guava ice cream 2) Red guava syrup 3) Guava chips 4) Guava leaf chips 5) Guava juice c. Tourism Products 1) Picking guava 2) Breding guavaKeywords : Innovation, Diversification, Farming, Guava ABSTRAKSI Tujuan dari kegiatan pengabdian masyarakat ini adalah mengenalkan pengembangan usaha melalui diversifikasi produk  dengan memanfaatkan bahan-bahan yang sudah ada  sebagai salah satu alternatif untuk mengembangankan usaha  sasaran kelompok usaha petani jambu merah di Desa Jantirejo , Kec. Ngargoyoso Jawa Tengah. Manfaat yang diharapkan dari pengabdian masyarakat ini adalah petani dapat mengenal bagaimana melakukan diversifikasi produk  dengan memanfaatkan bahan bahan dan sumberdaya alam  sebagai salah satu cara untuk meningkatkan pendapatan usaha  kelompok usaha petani Jambu biji merah di Desa Jantirejo , Kec. Ngargoyoso Jawa Tengah Pengabdian masyarakat ini dilaksanakan tempat ketua kelompok Usaha yang  beralamat di Candi, RT.02/RW.04, Jatirejo, Kec. Ngargoyoso, Kabupaten Karanganyar Jawa Tengah. Kegiatan dilakukan dimulai dari kunjungan pertama bincang-bincang dengan ketua kelompok usaha Bapak M. Wajib selaku perintis usaha dilanjutkan dengan survey lapangan dan mengidentivikasi masalah yang dihadapi kelompok usaha petani jambu biji merah. Diversifikasi adalah perluasan atau penambahan barang atau jasa untuk meningkatkan profitabilitas perusahaan. Diversifikasi produk pertanian jambu a. Perkebunan Jambu 1) Buah jambu 2) Bibit jambu b.. Produk Olahan 1)Eskrim jambu 2) Sirup jambu merah 3)Kripik jambu 4)Kripik daun jambu 5) Jus jambu c. Produk Wisata 1) Petik jambu 2)Breding jambu Kata kunci : Inovasi, Diversivikasi, Usaha tani, Jambu
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHIKINERJA KEUANGAN PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI PERIODE 2019-2021 Totok Susilo Pamuji Nugroho; Yohana Delvas Prahesti
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 1 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i1.95

Abstract

 The purpose of this study is to analyze the effect of Liquidity, Solvency, and Profitability ratios on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period in the Food & Baverage sector. The sampling technique in this study used the purpose sampling method which resulted in 19 companies. Hypothesis testing using multiple linear regression analysis. The results of this study indicate that the ratio of Liquidity, Solvency, and Profitability has a positive and significant effect on financial performance. The analysis technique of this research uses multiple linear analysis with a significance level of 0.05. Based on the results of the study stated that the liquidity ratio had a significant effect on financial performance of 0.000 <0.05. While the solvency ratio has a significant effect on financial performance of 0.000 <0.05, and the profitability ratio has a significant effect on financial performance of 0.003 <0.05.   Keywords : Liquidity Ratio, Solvency, Profitability, and Financial Performance
Co-Authors Adelina, Nina Arif, Mohamad Husnul Bala, Rima Parawati Chania Aulia Edi Priyono Edi Priyono Fatihah Khoirin Hasanah Hidup Marsudi Jaelani Jaelani Kasidin Kasidin Nina Adelina Novika Dian Indahsari Putri Dewi Permatasari Retina, Ketty January Rima Parawati Bala Rima Parawati Bala Tities Wicaksono Pamuji Wibowo Yohana Delvas Prahesti