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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi At-Taqaddum MANAJERIAL Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking Jurnal Pengabdian Masyarakat Bangsa
Hartono, Setyo Budi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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PENCIPTAAN BRAND BERBASIS WEB DARI ADANYA PENDIFERENSIASIAN DAN PROMOSI PADA PT ASTRA HONDA Hartono, Setyo Budi; Susatyono, Jarot Dian
JURNAL ILMIAH KOMPUTERISASI AKUNTANSI Vol 7, No 2 (2014)
Publisher : JURNAL ILMIAH KOMPUTERISASI AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (43.37 KB)

Abstract

Fenonema keberhasilan Yamaha menggeser Honda memang sebuah kejadian yang sangat menarik dilihat dari perspektif strategi pemasaran. Tak pelak strategi pasar Yamaha untuk mengalahkan Honda ini dimulai semenjak mereka sukses memperkenalkan sepeda motor otomatis bermerk Mio. Saat itu, pasar skutik memang sama sekali baru buat konsumen Indonesia. Yamaha melihat bahwa inilah salah satu peluang terbaik untuk merebut pasar sepeda motor di Indonesia. Ketika Yamaha mulai memperkenalkan Mio, sang penguasa pasar Honda tenang-tenang saja. Atau mungkin Honda mengalami semacam rasa percaya diri yang berlebihan. Orang menyebutnya sebagai danger of complacency atau puas diri yang berlebihan. Kemudian kegiatan promosi yang dilakukan oleh PT Astra Honda yang mencangkup kegiatan periklanan, promosi penjualan dan media yang digunakan untuk promosi dari hasil rata-rata penjualan sebesar Rp14.700.000.000,00 memerlukan rata-rata biaya untuk media berpromosi sebesar Rp4.030.000.000,00. Dengan rasio biaya promosi 27% dari total penjualan dan penciptaan brand Honda yang masih kalah dibandingkan dengan Yamaha maka harus ada suatu terobosan yang perlu dicoba untuk mengembalikan brand image melalui web.Kata Kunci : Brand, differensiasi, Promosi
THE EFFECT OF INTELLECTUAL CAPITAL AND NETWORKING ON THE ORGANIZATIONAL VALUES OF ISLAMIC BOARDING SCHOOLS (A CASE STUDY ON KHALAF ISLAMIC BOARDING SCHOOLS IN DEMAK) Sari, Alifah Ratna; Prasetyoningrum, Ari Kristin; Hartono, Setyo Budi
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.081 KB) | DOI: 10.21580/jiafr.2020.2.1.5044

Abstract

Purpose - This study aims to determine the effect of intellectual capital and networking on the organizational values of Islamic boarding schools seen from the resources they have.Method - The population in this study is the khalaf Islamic boarding schools in Demak Regency. The sampling technique is done by purposive sampling which is a sample selection technique using certain criteria or considerations. Samples taken as many as 40 boarding schools. Data testing is done by SEM-PLS and processed using the WarpPLS 5.0 program.Result - The analysis shows that intellectual capital has a positive and significant effect on the organizational values of Islamic boarding schools as evidenced by a positive path coefficient (0.306) and a significance value <0.05 (P-value 0.017). Likewise, the network has a positive and significant effect on the organizational values of Islamic boarding school as evidenced by a positive path coefficient (0.324) and a significance value <0.05 (P-value 0.012).Implication - It is expected that khalaf Islamic boarding schools will pay attention to the importance of intellectual capital, both from human capital, structural capital and relational capital and networking to improve organizational values but not to erase the classical boarding school tradition.Originality - The originality of this study is the object of the research. If previous researches conducted research on economic and banking organizations, this research used Islamic education organizations (khalaf Islamic boarding schools) as the object of research.
CLIENT SERVER SISTEM INFORMASI AKTIVITAS PENJUALAN UKM PARTNER CLOTH Hartono, Setyo Budi; Niam, Muhammad Ahsinun
Manajerial : Jurnal Manajemen dan Sistem Informasi Vol 19, No 2 (2020): Manajerial: Jurnal Manajemen dan Sistem Informasi
Publisher : Program Studi Pendidikan Manajemen Perkantoran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/manajerial.v19i2.23727

Abstract

The design of an efficient and effective information system development in UKM Partner Cloth sales activities aims to replace the manual recording. This system will be applied in the process of recording accounting using a client server base. Meanwhile, the development of this information system is done by using the RD method. In this software, data on sales, purchases, cash receipts, cash disbursements, and inventories will be processed and will provide information on the benefits of SMEs. With outputs in the form of financial reports such as warehouse stock reports, purchase reports, sales reports, cash disbursement reports, and cash income reports, SMEs do not need to manually record all their monthly sales records. And finally, this information system can be useful and applied in other SMEs.Rancangan pengembangan sistem informasi yang efisien dan efektif pada aktivitas penjualan UKM Partner Cloth bertujuan untuk menggantikan pencatatan yang masih manual. Sistem ini akan diaplikasikan dalam proses pencatatan akuntansi dengan menggunakan basis client server. Sedangkan, pengembangan sistem informasi ini dilakukan dengan menggunkan metode RD. Dalam perangkat lunak ini, data-data penjualan, pembelian, penerimaan kas, pengeluaran kas, dan persediaan akan diolah dan akan memberikan informasi keuntungan UKM. Dengan hasil output berupa laporan keuangan seperti laporan stok gudang, laporan pembelian, laporan penjualan, laporan pengeluaran kas, dan laporan pemasukan kas, maka UKM tidak perlu melakukan pencatatan secara manual untuk mengetahui semua record penjualan perbulanannya. Dan akhirnya, sistem informasi ini dapat berguna dan diterapkan dalam UKM yang lainnya.
The effect of intellectual capital and networking on the organizational values of Islamic Boarding Schools (A case study on Khalaf Islamic Boarding Schools in Demak) Sari, Alifah Ratna; Prasetyoningrum, Ari Kristin; Hartono, Setyo Budi
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5044

Abstract

Purpose - This study aims to determine the effect of intellectual capital and networking on the organizational values of Islamic boarding schools seen from the resources they have.Method - The population in this study is the khalaf Islamic boarding schools in Demak Regency. The sampling technique is done by purposive sampling which is a sample selection technique using certain criteria or considerations. Samples taken as many as 40 boarding schools. Data testing is done by SEM-PLS and processed using the WarpPLS 5.0 program.Result - The analysis shows that intellectual capital has a positive and significant effect on the organizational values of Islamic boarding schools as evidenced by a positive path coefficient (0.306) and a significance value 0.05 (P-value 0.017). Likewise, the network has a positive and significant effect on the organizational values of Islamic boarding school as evidenced by a positive path coefficient (0.324) and a significance value 0.05 (P-value 0.012).Implication - It is expected that khalaf Islamic boarding schools will pay attention to the importance of intellectual capital, both from human capital, structural capital and relational capital and networking to improve organizational values but not to erase the classical boarding school tradition.Originality - The originality of this study is the object of the research. If previous researches conducted research on economic and banking organizations, this research used Islamic education organizations (khalaf Islamic boarding schools) as the object of research.
Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen Ambarsari, Livia; Anwar, Khoirul; Hartono, Setyo Budi; Lestari, Herwening Sindu
At-Taqaddum Vol 12, No 2 (2020)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v12i2.6183

Abstract

The implementation of Good Corporate Governance (GCG) in the financial reporting system is an effort to encourage transparent and accountable zakat management. This study aimed to determine the financial reporting system and the application of GCG in the financial reporting system of BAZNAS Kebumen Regency. The research method in this research is qualitative with a descriptive analysis approach. The informants consisted of three informants from BAZNAS Kebumen Regency. The data used are primary data obtained through direct interviews with informants and secondary data obtained from internal institution data, financial reports and several literature studies. The results show that the financial reporting system in BAZNAS Kebumen Regency is good enough at implementing GCG in the financial reporting system with principles consisting of transparency, accountability, responsibility, independence and justice. The implementation of GCG in the financial reporting system makes BAZNAS Kebumen Regency have a transparent and accountable reporting system to increase the community's trust or muzakki to pay zakat to BAZNAS.
Kontribusi Mahasiswa Magang dalam Pelaksanaan Audit di Kantor Akuntan Publik Tarmizi Achmad Hartono, Setyo Budi; Bachtiar, Angely Andi; Ramandhani, Karisma Fitri; Prabowo, Muhammad Ilham Hafidh; Yasin, Abdul Aziz Ahmad; Hernaya, Nailah Fulviyanah `
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2313

Abstract

Dalam upaya meningkatkan kompetensi praktis mahasiswa serta menjembatani kesenjangan antara teori dan praktik di dunia kerja, program magang menjadi strategi penting dalam pendidikan tinggi, khususnya pada Program Studi Akuntansi Syariah UIN Walisongo Semarang. Penelitian ini bertujuan untuk mendeskripsikan kontribusi mahasiswa magang dalam pelaksanaan audit di Kantor Akuntan Publik (KAP) Tarmizi Achmad, Semarang. Melalui pendekatan deskriptif kualitatif, lima mahasiswa yang terlibat dalam magang selama tiga setengah bulan di KAP tersebut dievaluasi berdasarkan peran aktif mereka dalam proses audit, mulai dari tahap pelatihan, audit lapangan, hingga penyusunan laporan keuangan audit. Hasil studi menunjukkan bahwa mahasiswa memberikan kontribusi nyata dalam pelaksanaan audit, seperti pelaksanaan cash opname, stock opname, verifikasi aset tetap, vouching beban, serta penyusunan laporan keuangan berbasis Standar Akuntansi Pemerintahan (SAP). Selain meningkatkan keterampilan teknis (hard skills) mahasiswa, kegiatan magang juga memperkuat soft skills seperti komunikasi, kerja sama tim, dan etika profesional. Kehadiran mahasiswa tidak hanya membantu efisiensi proses audit di KAP, tetapi juga membuktikan kapabilitas lulusan akuntansi syariah dalam menghadapi tuntutan dunia kerja yang kompleks dan dinamis. Penelitian ini merekomendasikan peningkatan kolaborasi antara institusi pendidikan dan dunia industri untuk mendorong kesiapan kerja lulusan secara lebih optimal.  
The Effect of Profitability, Leverage, and Liquidity on Firm Value with Firm Size as a Moderating Variable Alfarisy, Muhammad Salman; Hartono, Setyo Budi; Nurudin, Nurudin
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2025.7.2.27961

Abstract

Purpose - For know influence profitability, leverage and liquidity to mark company with size company as variables moderation in companies listed on the Jakarta Islamic Index (JII) for the 2021-2023 period. Method - Study this use approach quantitative with using secondary data. Population as many as 20 companies and samples study chosen through purposive sampling method so that acquired 15 companies. Result - Profitability and leverage have an impact positive and significant to mark Company liquidity has no effect on firm value. Firm size weakens the relationship between leverage and firm value. Firm size is unable to moderate the relationship between profitability and liquidity on firm value. Implication - This research serves as information for sharia investors in selecting companies on the Jakarta Islamic Index that are expected to have good financial performance and have investment opportunities, because financial performance in the good category will have a positive impact on both companies and investors in the future.. Originality - The increase in sharia-compliant issuers, in line with the increase in sharia investors, necessitates research into the sharia-compliant stock index category. The JII was chosen because it comprises 30 of the most liquid sharia-compliant stocks, classified by the IDX. The JII serves as a reference for investors seeking sharia-compliant investments in accordance with Islamic law. Keywords: Profitability, Leverage, Liquidity, Value, Size  
Co-Authors Alfarisy, Muhammad Salman Ambarsari, Livia Ari Kristin Prasetyoningrum Bachtiar, Angely Andi Hernaya, Nailah Fulviyanah ` Khoirul Anwar Lestari, Herwening Sindu Niam, Muhammad Ahsinun Nurudin Nurudin Prabowo, Muhammad Ilham Hafidh Ramandhani, Karisma Fitri Sari, Alifah Ratna Susatyono, Jarot Dian Yasin, Abdul Aziz Ahmad