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All Journal Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Plastik Rekonstruksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JCA (Jurnal Cendekia Akuntansi) Jurnal Rekonstruksi dan Estetik CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Social Research Jawa Dwipa Jurnal Manajemen Widya Amerta Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JURNAL MANAJEMEN DAN BISNIS INDONESIA
WICAKSONO, BAMBANG
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PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN KOMUNIKASI TERHADAP DISIPLIN KERJA PADA BADAN PENDAPATAN DAERAH BANYUWANGI Nilawati, Wardha; Dewati, Ni Kadek Wira; Wicaksono, Bambang
Widya Amerta Vol 10, No 2 (2023)
Publisher : Universitas Panji Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37637/wa.v10i2.1688

Abstract

The problem that is most often faced by an organization to achieve its goals is how to improve the work discipline of its employees properly.  If work discipline is not applied and not adhered to, it will be difficult for an organization to achieve optimal results.  So that in improving work discipline an organization requires factors that can affect work discipline, namely organizational culture, leadership style, and communication.This study aims to determine the influence of organizational culture, leadership style, and communication on work discipline.  This research is a quantitative research.  The subjects of this study were employees of the Banyuwangi Regional Revenue Agency as many as 33 respondents.  Data processing in this study using SPSS version 25 for windows.  With the first result, there is a positive and significant influence between the variables of Organizational Culture on Work Discipline.  Second, there is a positive and significant influence between the variables of Leadership Style on Work Discipline.  And third, there is no significant effect between the variables of Communication on Work Discipline.
Analisis Prediksi Financial Distress Dan Corporate Turnaround Strategy Tasmin, Hadzar; Wicaksono, Bambang; Iqbal, Achmad
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4472

Abstract

Kondisi krisis akibat pandemi menyebabkan perusahaan-perusahaan rentan sekali mengalami financial distress. Corporate turnaround merupakan proses untuk mengembalikan kondisi perusahaan yang awalnya mengalami financial distress kembali menjadi stabil. Penelitian ini bertujuan untuk menganalisis dan membandingkan empat model prediksi financial distress yaitu Altman, Springate, Taffler, dan Zmijewski serta melihat adakah kaitan antara hasil analisis model prediksi financial distress dengan corporate turnaround strategy perusahaan yang terindikasi distress. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel perusahaan sektor pariwisata, restoran, dan hotel yang terdaftar di Bursa Efek Indonesia pada tahun 2020 – 2021. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebesar 72 perusahaan. Hasil penelitian menunjukkan bahwa model prediksi yang paling akurat dalam memprediksi financial distress perusahaan sub sektor pariwisata, restoran, dan hotel yang terdaftar di BEI tahun 2020 – 2021 adalah model Springate dengan tingkat akurasi sebesar 83%. Model Springate memprediksi 36 perusahaan mengalami financial distress di tahun 2020 dan 34 perusahaan di tahun 2021. Terdapat kaitan antara hasil prediksi dengan keberhasilan corporate turnaround strategy 2 perusahaan dan faktor yang berperan adalah free assets. Penelitian ini masih memerlukan pengembangan lebih lanjut dan perlu adanya penggunaan faktor internal perusahaan lain untuk melihat pengaruhnya terhadap keberhasilan corporate turnaround strategy.
Paramedian Forehead Flap for Nasal Tip Reconstruction Related to Barbed Suture Infection Ariani, Yuni; Wicaksono, Bambang
Jurnal Plastik Rekonstruksi Vol. 9 No. 1 (2022): Jurnal Plastik Rekonstruksi
Publisher : Lingkar Studi Bedah Plastik Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14228/jprjournal.v9i1.336

Abstract

Introduction : The nasal tip abscess is a rare pathology that affects the soft tissue of the nasal tip, with risk of damaging the cartilaginous framework with the resulting alteration of the anatomy and function of the nose, if not treated properly.Case Presentation : A 22-year old female patient developed progressive defect with pain sensation at her nasal tip after bumping her nose 2 months ago and she admitted that she underwent a thread rhinoplasty 1 year ago. The reconstructive surgery was performed by excision of the ulcer, threads evacuation, and closing the defect with paramedian forehead flap procedure.Summary: In this case, the problem can be treated very well with the paramedian forehead flap procedure which is an excellent option for nose reconstruction.
A LITERATURE REVIEW: THE EFFECT OF HONEY IN PRESSURE ULCERWOUND HEALING ACCELERATION Ariani, Yuni; Aliyatur, Titin; Wicaksono, Bambang
Jurnal Rekonstruksi dan Estetik Vol. 7 No. 2 (2022): Jurnal Rekonstruksi dan Estetik, December 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jre.v7i2.41215

Abstract

HIGHLIGHTS: 1. Honey dressings can accelerate wound healing in patients with pressure ulcers.2. Honey-soaked gauze can provide quicker pain relief and reduce discomfort during dressing changes compared to other topical dressings.   ABSTRACT: Background: Pressure ulcers occur due to prolonged pressure and friction in areas of bony prominences that result in tissue injury with varying depths. To date, there is no standardized wound dressing for these ulcers. From the review of the availability and affordability aspects, honey can be used as a wound dressing because it contains anti-oxidants, anti-inflammatory, and anti-bacterial properties. This article investigates the advantages of honey dressing over other modern dressings. Methods: Literature search from online databases using relevant keywords. A total of three articles were discussed in this review article. Results: All articles agreed that giving honey to pressure ulcer wounds reduced wound size and pain. Honey-soaked gauze provided quicker pain relief during treatment and reduced discomfort with each dressing change. Wound healing was proven to be four times faster with honey compared to other topical dressings. The anti-bacterial effect of honey could not be significantly confirmed in this study. Nonetheless, honey dressings succeeded in accelerating wound healing in patients with pressure ulcers. Conclusion: Honey can be a promising alternative to topical dressings in patients with pressure ulcers.
COMPLETE UNILATERAL CLEFT LIP SURGERY USING MODIFIED ROTATION-ADVANCEMENT FLAP TO ENHANCE AESTHETIC APPEARANCE IN RSPAL DR. RAMELAN HOSPITAL: A CASE SERIES Hadikhosuma, Jessica Novia; Wicaksono, Bambang; Dhiparedja, Rionaldo
Jurnal Rekonstruksi dan Estetik Vol. 9 No. 2 (2024): Jurnal Rekonstruksi dan Estetik, December 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jre.v9i2.59067

Abstract

Highlights: Complete unilateral cleft lip influences not only the aesthetics of the face but also the functionality of the lip, nose, and upper jaw (maxilla). The surgery aims to establish a symmetrical, functional, and visually appealing contour of the lip, vermilion border, and nasal structure. The modified rotation-advancement flap represents a valuable approach for complete unilateral cleft lip repair surgery.   ABSTRACT Introduction: Unilateral cleft lip is  a common congenital anomaly affecting the upper lip and nose, impacting both aesthetics and function. Advances in surgical techniques have enhanced cleft lip repair, with the rotation-advancement flap being a notable method. This study examines the outcomes of a modified Millard’s rotation-advancement flap technique, developed and refined over 14 years. Case Illustration: Between September 2023 and February 2024, four patients with complete unilateral cleft lip and associated nasal deformity were treated at RSPAL Dr. Ramelan Hospital. Each patient underwent cleft lip repair using the modified rotation-advancement flap technique. Case Illustration: Four patients presented with complete unilateral cleft lip with nose deformity came to RSPAL Dr. Ramelan Hospital between September 2023 and February 2024, We performed cleft lip surgery using the modified rotation-advancement flap for each patient. Discussion: Surgical outcomes showed excellent symmetry, proper vermilion border alignment, and minimal scarring. Complications were rare, with no instances of wound dehiscence or infection. The study discusses the aesthetic and functional improvements achieved with this technique, underscoring its effectiveness in treating complete unilateral cleft lip and enhancing patient quality of life. Conclusion: The Modified Rotation-Advancement Flap technique provides a valuable approach for unilateral cleft lip repair, yielding satisfactory aesthetic and functional results. Further research with long-term follow-up and larger sample sizes is needed to confirm its efficacy and refine the technique.  
Risk Disclosure Perusahaan Pertambangan di Indonesia Alvionita, Bella; Wicaksono, Bambang; Utami, Kurnia Riesty
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.8008

Abstract

Risk disclosure dalam laporan tahunan dapat dianggap sebagai bentuk penyampaian kemampuan manajemen perusahaan dalam mengatasi risiko yang dihadapi, serta mencerminkan kinerja perusahaan. Perusahaan pertambangan dianggap sebagai perusahaan yang high profile terhadap lingkungan. Kementerian Perdagangan menyebutkan bahwa pada Januari 2024, komoditas produk pertambangan yang dikenakan bea keluar mengalami fluktuasi harga setelah pada periode sebelumnya mengalami kenaikan. Berdasarkan fenomena tersebut, penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan asing, komisaris independen dewan komisaris, jenis auditor, dan koneksi politik terhadap risk disclosure. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi yang diambil sebanyak 86 perusahaan yang beroperasi di sektor pertambangan selama 3 tahun periode pengamatan. Total sampel yang digunakan adalah 19 perusahaan pertambangan. Penelitian ini menggunakan teknik uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa kepemilikan asing dan tipe auditor berpengaruh positif terhadap risk disclosure. Proporsi dewan komisaris independen dan koneksi politik tidak berpengaruh terhadap risk disclosure.Kata kunci: Proporsi dewan komisaris independen, kepemilikan asing, koneksi politik, risk disclosure, tipe auditor
Pengaruh Kompetensi Aparatur, Kejelasan Sasaran Anggaran, Transparansi, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Mangir Rogojampi Kabupaten Banyuwangi Bahtiar, Mohammad Tri Gandhi; Wisdaningrum, Oktavima; Wicaksono, Bambang
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.12343

Abstract

This rerserarch aims to analyzer ther influrerncer of apparaturs comperterncy, clarity of burdgert targerts, transparerncy and commurnity participation on accourntability in villager furnd managermernt (caser sturdy in Mangir Villager, Rogojampi District, Banyurwangi Rergerncy). Ther sampling terchniqurer urserd in this rerserarch ursers non-probability sampling with a sampling typer, namerly saturraterd sampling with a sampler sizer of 33 rerspondernts namely all the apparatus, community institutions and community elements in Dersa Mangir, Rogojampi District, Kaburpatern Banyurwangi.. Ther merthod in this rerserarch ursers qurantitativer merthods by distriburting qurerstionnairers. Data analysis ursers murltipler linerar rergrerssion. Ther rerserarch rersurlts show that apparaturs comperterncy has a positiver erfferct on villager furnd managermernt accourntability. Clarity of Burdgert Targerts, Transparerncy and Commurnity Participation do not afferct ther Accourntability of Villager Furnd Managermernt. It is hoperd that ther rersurlts of this rerserarch can ber inpurt for villager officials and ther commurnity in rurnning and monitoring goverrnmernt, erspercially villager herads in making policiers so that thery can derterrminer ther optimal proportion of accourntability for managing villager furnds in orderr to improver derverlopmernt and commurnity werlfarer.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah Marsya, Anisa Lutvia; Ferawati, Indah Wahyu; Wicaksono, Bambang
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2117

Abstract

The purpose of this research is to find out how the implementation of local government accounting systems, reporting systems, and compliance with statutory regulations influence the accountability of the performance of local government agencies. The population of this research is the Regional Work Unit (SKPD) which consists of the Regional Secretariat, DPRD Secretariat, inspectorate, department, agency and Satpol PP. Sample selection used the purposive sampling method. This research uses primary data with data collection methods using questionnaires. The respondents in this research were treasurers in each SKPD of Banyuwangi district. The data analysis technique used is SEM-PLS with the help of SmartPLS 3.0 software for data analysis. The results of this research indicate that the variable implementation of the regional government accounting system and reporting system has a positive effect on the accountability of the performance of regional government agencies. Meanwhile, the variable compliance with statutory regulations has no effect on the accountability of the performance of local government agencies
ANALISIS PENGELOLAAN BADAN USAHA MILIK DESA DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DESA (Studi Pada BUMDes Rekso Wijoyo di Desa Tambong Kecamatan Kabat Kabupaten Banyuwangi) Anjarrini, Erlina; Imaniar, Dimas; Wicaksono, Bambang
Jawa Dwipa Vol. 6 No. 1 (2025): JUNI
Publisher : Lembaga Penerbit Sekolah Tinggi Hindu Dharma Klaten

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

Abstract

This research aims to determine and describe the management of the Village-Owned Enterprise (BUMDes) Rekso Wijoyo in efforts to increase the Original Income of Tambong Village, Kabat District, Banyuwangi Regency. The study uses a qualitative approach with a narrative study. Data collection was conducted through observation, interviews, and documentation. The research results, based on the seven management principles according to Luther Gulick, show that the management of BUMDes in an effort to increase the village’s original income includes: (1) Planning: BUMDes Rekso Wijoyo faces challenges such as limited capital and business licensing issues; however, in 2025, BUMDes will focus on utilizing available resources through a food security program, involving the participation of various parties, including the community; (2) Organizing: The organization of BUMDes Rekso Wijoyo is still simple but is updated annually to support ongoing programs; (3) Staffing: The recruitment process at BUMDes Rekso Wijoyo is not open due to limited funds, but human resource development is carried out through training; (4) Directing: The director's guidance is effective, with a focus on improving the village economy; (5) Coordinating: BUMDes Rekso Wijoyo involves all parties and prioritizes transparency in every collaboration; (6) Reporting: Financial reporting is still simple using Excel, but accountability reports are made transparently to relevant stakeholders; and (7) Budgeting: There are several obstacles, such as limited capital and ineffective financial management, but BUMDes Rekso Wijoyo continues to monitor and evaluate to address the ongoing issues. Effective management processes and functions are required for BUMDes Rekso Wijoyo in its efforts to increase the Original Income of Tambong Village, Kabat District, Banyuwangi Regency."
Pengaruh Dewan Direksi Wanita, Sifat Narsisme CEO, Dan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Good Corporate Governance Sebagai Pemoderasi Wicaksono, Bambang; Aini, Nurul; Zainuddin, Akhmad
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.337

Abstract

Riset ini bertujuan untuk menganalisis pengaruh dewan direksi wanita, sifat narsisme CEO, dan corporate social responsibility (CSR) terhadap tax avoidance, dengan good corporate governance (GCG) sebagai variabel pemoderasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi Moderated Regression Analysis (MRA). Sampel penelitian terdiri dari 102 perusahaan yang dipilih melalui metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan BEI 2018-2023. Hasil penelitian menunjukkan dewan direksi wanita, variabel CSR berpengaruh signifikan positif terhadap tax avoidance, sedangkan variabel sifat narsisme CEO berpengaruh signifikan negatif. Dari hasil uji MRA telah dihasilkan kesimpulan bahwa GCG mampu memoderasi hubungan variabel dewan direksi wanita dan juga variabel CSR terhadap tax avoidance, namun GCG tidak mampu memoderasi hubungan sifat narsisme CEO terhadap tax avoidance. Temuan ini memberikan kontribusi terhadap literatur mengenai perilaku penghindaran pajak serta pentingnya peran tata kelola perusahaan yang baik dalam menekan praktik-praktik yang tidak etis di lingkungan korporasi.
Co-Authors Achmad Iqbal Agus Priyantoro Aini Nurul Aliyatur, Titin Alvionita, Bella Anjarrini, Erlina Ariani, Yuni Arista, Timotius Hansen Bahtiar, Mohammad Tri Gandhi Dewati, Ni Kadek Wira Dhiparedja, Rionaldo Ferawati, Indah Wahyu Firdaus Firdaus Hadikhosuma, Jessica Novia Imam Arifin Imaniar, Dimas Luckyta, Amarta Iyanda Manik, Nijusiho Marsya, Anisa Lutvia Nadia, Maulindayatun Nilawati, Wardha Panuju Panuju Pradana, Michael A. Rahmat, Ginanjar Santika, Yenti Suhartono, Yudi Tanto, Christabela Dwiutami Tasmin, Hadzar Utami, Kurnia Riesty Wijaksono, Egie Wisdaningrum, Oktavima Wiyono, Joko Zainuddin, Akhmad