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All Journal Balance Vocation Accounting Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Airlangga Journal of Innovation Management KIC Jurnal Pengabdian Kepada Masyarakat Dimar : Jurnal Pengabdian Masyarakat
Supriyadi, Stevanus Gatot
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGUNGKAPAN MODAL INTELEKTUAL DI ERA REVOLUSI INDUSTRI 4.0 Antoro, Eko Wahyudi; Zuhroh, Nikmatu; Supriyadi, Stevanus Gatot; Arisanti, Petty; Setiawan, Muhammad Yovie
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.9791

Abstract

Abstrak:  Intellectual Capital Disclosure (ICD) merupakan sarana untuk menciptakan dan mempertahankan keunggulan kompetitif perusahaan, namun juga dapat membantu manajemen untuk memutuskan dan mengatur kinerja perusahaan. Namun yang belum diatur adalah keterbukaan terkait IC, sehingga sifat penangkapan IC masih dilakukan secara sukarela. Faktanya, berbagai penelitian terdahulu yang mengkaji ICD, belum ditemukan yang mengulas proses pemberitaan baik berbasis teknologi digital, sistem maupun berbasis aplikasi, padahal, hal ini akan menjadi dukungan yang signifikan di era revolusi industri 4.0 seiring berjalannya waktu. saat ini fokus pada Internet of Think (IoT) dan Artificial Intelligence (AI). Tujuan dari penelitian ini adalah untuk menganalisis dan mendeskripsikan pengkungapan modal intellectual perusahaan yang go publik di Bursa Efek Indonesia di era revolusi industri 4.0 berdasarkan metode liteature review.  Hasil penelitian ini menunjukkan bahwa ICD merupakan sarana untuk menciptakan dan mempertahankan keunggulan kompetitif perusahaan, selain itu juga dapat membantu manajemen untuk memutuskan dan mengatur kinerja perusahaan. Namun yang belum diatur adalah keterbukaan terkait IC, sehingga sifat penangkapan IC masih dilakukan secara sukarela. Faktanya, berbagai penelitian terdahulu yang mengkaji ICD, belum ditemukan yang mengulas proses pemberitaan baik berbasis teknologi digital, sistem maupun berbasis aplikasi, padahal, hal ini akan menjadi dukungan yang signifikan di era revolusi industri 4.0. Saat ini pun masih sedikit perusahaan Indonesia yang sudah go public dan mengungkapkan IC karena masih bersifat sukarela. Sehingga pengambil kebijakan tidak bisa memantau secara maksimal dan tidak ada sanksi yang dikenakan kepada perusahaan yang melakukan pengungkapan. Selain itu, proses pelaporan juga masih dilakukan secara manual, meskipun dibantu dengan program atau aplikasi akuntansi, namun sifatnya masih parsial dan belum terintegrasi dengan aplikasi atau website pengambil kebijakan seperti Bursa Efek Indonesia, hal ini menjadi alasannya. perlunya Intellectual Capital Disclosure ditetapkan sebagai “Wajib” atas dasar manfaatnya, dan diharapkan juga terdapat alat-alat yang mendukung kegiatan tersebut, seperti dengan menyiapkan sistem yang terintegrasi atau bila diperlukan dengan alat-alat aplikasi sebagai kontrol media dan mempercepat proses pemberitaan.
ANALISIS PENGARUH CURRENT RATIO, PRICE TO EARNING, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Anisyah, Yuniar; Supriyadi, Stevanus Gatot
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 10 No 2 (2024): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v10i2.1185

Abstract

This research aims to determine the fundamental factors regarding the share prices of companies whose consistency is listed on the LQ45 Index during the 2019-2022 certain periods, either partially or simultaneously. The sample in this research was 22 LQ45 companies. The sample criteria used in this research are that the company has been continuously included in the LQ45 index for the last 3 years (2019-2022) and has the necessary data regarding the current ratio, price to income and return on equity. This research is quantitative research, using secondary data. The data analysis used is simple linear regression analysis consisting of a determination test and a t test with the help of the IBM SPSS 24 7z program with purposive sampling. The results of this partial research show that CR and PER have no effect on share prices, while ROE has a positive effect on share prices in LQ45 Index companies in the 2019-2022 period. Simultaneous or joint testing shows that all variables have an influence on share prices by 42.9%.The results of this research are used as knowledge for investors regarding good company financial performance for making investor decisions.
PENGENALAN DASAR-DASAR LONCAT INDAH DI KOTA KEDIRI BAGI ATLET PEMULA Sugeng, Imam; Widodo, Achmad; Suhaimi, Imam; Supriyadi, Stevanus Gatot
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 1 (2022): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

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

Abstract

Cabang olahraga air merupakan salah satu cabang olahraga yang sangat digandrungi di era sekarang. Salah satunya adalah loncat indah. Loncat indah sendiri merupakan salah satu cabor air yang dimana mengutamakan seni dan keluwesan gerakan. Dalam perkembangannya olahraga ini masih belum terlalu menyebar terutama di daerah daerah dikarenakan ada fasilitas yang belum menunjang dan juga kurangnya pengenalan olahraga ini di daerah. Metode penelitian yang digunakan dalam penelitian ini adalah survei tes, Jenis penelitian kualitatif. Penelitian ini dilakukan di kolam renang Brigif Wirayudha, Kediri. Sasaran dalam penelitian ini adalah atlet pemula dari Klub Dragon Wirayudha, Surya Aquatic dan Arwana Swimming Club. Penentuan sasaran penelitian dilakukan dengan menggunakan purposive sampling. Instrumen yang digunakan dalam penelitian ini adalah instrumen angket dan tes ketepatan teknik dasar, Populasinya sebanyak 30 atlet dari ke 3 klub tersebut. Hasil penelitian menunjukan bahwa atlet kota Kediri berminat terhadap olahraga loncat indah yaitu sebanyak 23 (76,6%) atlet pemula, lalu dari hasil penelitian selanjutnya didapat bahwa dalam penguasaan teknik dasar atlet pemula berada pada kategori Baik 10 atlet (33,3%).
PELATIHAN KETRAMPILAN BAGI PEREMPUAN KEPALA KELUARGA DESA TERDAMPAK BANDARA DI KECAMATAN GROGOL KABUPATEN KEDIRI Hana, Choirul; Kusumawati, Yesy; Lestari, Nia Agus; Hardian, Rahmad; Christie, Chitra Dewi Yulia; Supriyadi, Stevanus Gatot
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ncsxss05

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikan pelatihan pengolahan bawang bombay goreng tabur sebagai pengganti bawang merah goreng bagi perempuan kepala keluarga terdampak bandara di 3 desa yaitu Desa. Bedrek Desa Jatirejo, dan Desa Bulusari Kecamatan Grogol Kabupaten Kediri. Metode pelaksanaan ada 2 yaitu 1) presentasi dan 2) hand-on methods. Hasil dari pengabdian ini adalah untuk menambah pengetahuan, ketrampilan, dan peningkatan pendapatan bagi perempuan kepala keluarga. Abstract The purpose of this community service activity is to provide training on processing sprinkled fried onions as a substitute for fried shallots for female heads of households affected by airports in 3 villages, namely Villages. Jatirejo Village Bedrek, and Bulusari Village, Grogol District, Kediri Regency. There are 2 implementation methods, namely 1) presentation and 2) hand-on methods. The result of this dedication is to increase knowledge, skills, and increase income for women heads of households.
PENGENALAN PERMAINAN OLAHRAGA TRADISIONAL PADA ANAK SEKOLAH DASAR TUNGLUR KEC. BADAS Sugeng, Imam; Zar’in, Arika Umi; Manjayati, Era Safitri Alifiana; Suhaimi, Imam; Supriyadi, Stevanus Gatot; Kusumawati, Yesy
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/vfn91r80

Abstract

Pendidikan jasmani adalah suatu proses dalam menndidik yang ditujukan pada seseorang atau sekelompok masyarakat yang dilakukan secara sadar dan sistematik. Pendidikan jasmani dilakukan melalui berbagai kegiatan jasmani guna memperoleh kesehatan jasmani, pertumbuhan jasmani, kemampuan dan ketrampilan, kecerdasan serta perkembangan watak dan kepribadian guna perkembangan dan pertumbuhan seseorang. Permainan tradisional merupakan suatu kebudayaan yang tak ternilai harganya, permainan tradisional selain sebagai ajang bersenang-senang anak juga mendapatkan manfaat lain. Misal sebagai sara olahraga guna mengasah motorik dan mengasah kepercayaan diri. Kepercayaan diri terlatih melalui bagai mana cara anak memainkan permainan olahraga tradisional tanpa kesulitan. Pengabdian pada masyarakat ini dilaksanakan dengan metode demonstrasi dan lomba pada tanggal 2 mei 2023. Perlombaan ini diikuti oleh siswa/siswa di SDN Tunglur Kec. Badas. kegiatan lomba permainan tradisionalnya meliputi balap egrang. Hasil dari pengabdian kepada masyarakat ini maka akan diperoleh seluruh peserta aktif an akan meningkatkan rasa percaya diri serta menanamkan nilai-nilai yang terkandung dalam olaraga egrang ini serta menanamkan betappa pentingnya pelestarian kebudayaan Indonesia Abstract Physical education is a process of education aimed at a person or group of people that is carried out consciously and systematically. Physical education is carried out through various physical activities in order to obtain physical health, physical growth, abilities and skills, intelligence and the development of character and personality for the development and growth of a person. Traditional games are an invaluable culture, traditional games apart from being a place for children to have fun also get other benefits. For example, as a means of sports to hone motor skills and hone self-confidence. Confidence is trained through how children play traditional sports games without difficulty. This community service was carried out using the demonstration and competition method on May 2023. This competition was attended by students at SDN Tunglur Kec. Badas. Traditional game competition activities include stilts racing. The results of this community service will be obtained by all active participants and will increase self-confidence and instill the values ​​contained in this stilt sport and instill the importance of preserving Indonesian culture.
PENGENALAN SPORT MASSAGE KEPADA MASYARAKAT PADA EVENT CAR FREE DAY DI KEDIRI Hana, Choirul; Sugeng, Imam; Zar’in, Arika Umi; Manja, Era Sapitra Alifiana; Supriyadi, Stevanus Gatot; Suhaimi, Imam; Kusumawati, Yesy
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/58a83w20

Abstract

Sport massage adalah kegiatan olah tubuh yang bisa menyegarkan kembali tubuh seperti semula. Banyak masyarakat yang belum mengetahui adanya sport massage dan beranggapan bahwa sport massage hanya digunakan dikalangan olahragawan. Oleh karena itu tim pengabdian dari Universitas Kahuripan Kediri yang terdiri dari dosen dari berbagai program studi seperti Prodi Pendidikan Jasmani Kesehatan dan Rekreasi (PJKR), Prodi Akuntansi, Prodi Manajemen, dan Prodi Agrobis melaksanakan pengenalan sport massage kepada masyarakat agar masyarkat dapat mengetahui manfaatnya. Pengabdian dilaksanakan di Car Free Day sepanjang jalan protocol Pare di Kabupaten Kediri yang dilaksanakan setiap hari minggu antar pukul 06.00 – 09.00 selama kurang lebih 2 (dua) bulan, Tim dari kegiatan ini selain dari dosen juga dari mahasiwa, panitia dies natalis dan panitia Car Free Day. Setelah dilakukan beberapa kali pengenalan masyarakat mulai mengetahui manfaat dari sport massage dan mulai tertarik, hal ini dibuktikan semakin banyaknya masyarakat yang berkunjung di stand sport massage. Selain bermanfaat untuk kesehatan, sport massage ini juga dapat dijadikan sebagai ide bisnis yang dapat dilakukan oleh lulusan dari Universitas Kahuripan Kediri dan juga peluang bisnis bagi unit bisnis di lingkungan Universitas Kahuripan Kediri. Abstract Sports massage is a physical activity that can revitalize the body beginning. Many people are not aware of the existence of sports massages and think that sports massages are only used among athletes. Therefore, the service team from Kahuripan University Kediri, which consists of lecturers from various study programs such as the Health and Recreation Physical Education Study Program (PJKR), Accounting Study Program, and Agribusiness Study Program, carried out the introduction of the sport massage to the public so that the public could know the benefits. The service is carried out at Car Free Day along the Pare protocol road in Kediri Regency which is held every Sunday between 06.00 – 09.00 for approximately 2 (two) months. The team for this activity apart from lecturers is also from students, the anniversary committee and the Car Free committee Day. After several introductions, people began to understand the benefits of sports massages and became interested, this was proven by the increasing number of people visiting the sports massage stand. Apart from being beneficial for health, this sport massage can also be used as a business idea that can be carried out by graduates from Kahuripan University Kediri and also a business opportunity for business units within Kahuripan University Kediri.
Child-Friendly Schools and Psychosocial Well-Being: A Community-Based Approach to Reducing Verbal Violence in Early Childhood Education Lailiyah, Nur; Pitoyo, Andri; Lestariningrum, Anik; Wijaya, Intan Prastihastari; Khan, Rosa Imani; Supriyadi, Stevanus Gatot; Vega, Amelia; Kinami, Atina Nafi’a; Octarina, Nadya
Dimar : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): February-July 2025
Publisher : CV. Srikandi Kreatif Nusantara in collaboration with Institut Teknologi Mojosari Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63709/dimar.v2i1.4

Abstract

This socialization discussed the importance of developing a Child Friendly School environment as a strategic effort in preventing verbal violence and strengthening children's mental health. Verbal violence that often occurs in school settings leaves a significant long-term psychological impact on children's development. Through a comprehensive approach, Child Friendly Schools offer a framework that supports children's rights, builds positive communication, and creates an emotionally safe learning environment. The program integrates positive communication training for educators, the development of a character education curriculum and the implementation of a sustainable psychosocial support system. By involving all school components, including teachers, staff, students and parents, Child-Friendly Schools not only mitigate verbal violence but also build a strong mental health foundation for future generations. This socialization presents good practices of program implementation in various schools along with an evaluation of its impact in reducing the number of verbal violence and improving children's mental health indicators.
The Effect of Accounting Control and Management Control on Managerial Performance Through Participation in Budget Preparation as an Intervening Variable at PT. GARAM (Persero) Antoro, Eko Wahyudi; Supriyadi, Stevanus Gatot; Astari, Ita Yoeli
Airlangga Journal of Innovation Management Vol. 5 No. 4 (2024): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v5i4.63248

Abstract

A business may be defined as an organizational structure that employs human, natural, and other economic resources to fulfill its aims. Human resources in an organization are one of the most important factors determining organizational effectiveness; as a result, every company requires a management control system, accounting control, and active participation in budget preparation with the goal of regulating organizational activities through organizational leaders so that they are consistent with the company's objectives. The purpose of this research is to analyze and assess the effect of management and accounting controls on budget preparation participation and managerial performance. This research technique uses a quantitative and associative approach. The study's participants were all PT. Garam (Persero) managers. The sampling strategy then used census or analytic methods to choose 49 managers from the overall population. The analytical method employs structural equation modeling analysis using partial least squares (PLS) 4 software tools, as well as mediation testing using the sobel test calculator. The test results showed that the accounting control variable had a significant impact on budget preparation participation but not management performance. The management control variable did not have a significant influence on either budget preparation participation or managerial performance. Meanwhile, the engagement variable in budget preparation has been found to have a significant impact on managerial performance. Furthermore, this study discovered that budget participation variables act as a moderator in the relationship between accounting control variables and managerial performance, which contradicts the relationship between management control variables and managerial performance.
Digital Corporate Governance and Sustainability Reporting's Effect on Cash ETR and Firm Value Antoro, Eko Wahyudi; Supriyadi, Stevanus Gatot; Harddian, Rahmad
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/76tsf990

Abstract

Research aim : The goal of this research is to investigate and assess the impact of digital corporate governance and sustainability reporting on cash ETR as a proxy for tax planning and business value, as well as cash ETR's effect on firm value. Design/Methode/Approach : This is a quantitative causal research approach. Secondary data was gathered from annual reports and other pertinent papers available on the Indonesian stock exchange's website. The population of this study is digital consumer goods companies that go public on the Indonesian stock exchange between 2017 and 2022, and the sampling technique used is purposive sampling with the criteria 1) consumer goods companies that always gain and do not lose between 2015 and 2019, and 2) to develop digital-based companies. This probe is centered on the corporation. The analytical technique used is path analysis. Research Finding : According to the study's findings, digital good corporate governance and sustainability reporting have a positive and significant impact on Cash ETR and firm value. Then there's Cash ETR, which has a significant and favorable firm value. Theoretical contribution/Originality : In order to better comprehend corporate governance elements, this research studies two theories: agency theory, which investigates the agent-principal relationship, and information asymmetry theory, which examines the inequality in knowledge possessed by individuals or parties. The former originated as a result of contemporary enterprises' separation of corporate ownership and management, whilst the latter focuses on capital market data analysis. Practitionel/Policy implication : Tax planning is especially critical for consumer products firms at this time, as many are growing into the internet industry. Because the firm must effectively manage the income shared between the holding company and the company, as well as its tax obligations. As a result, these businesses must have strong governance. Research limitation : Only consumer goods firms that have implemented digital corporate governance and digital-based sustainability reporting were studied in this study.
Co-Authors Achmad Widodo Andri Pitoyo Anik Lestariningrum Anisyah, Yuniar Antoro, Eko Wahyudi Arisanti, Petty Astari, Ita Yoeli CHRISTIE, CHITRA DEWI YULIA Hana, Choirul Harddian, Rahmad Hardian, Rahmad Imam Suhaimi, Imam INTAN PRASTIHASTARI WIJAYA Kinami, Atina Nafi’a Kusumawati, Yesy Lestari, Nia Agus Manja, Era Sapitra Alifiana Manjayati, Era Safitri Alifiana NUR LAILIYAH Octarina, Nadya Rosa Imani Khan Setiawan, Muhammad Yovie Sugeng, Imam Vega, Amelia Zar’in, Arika Umi Zuhroh, Nikmatu