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                        Penerapan PSAK No. 106 Pada Pembiayaan Musyarakah di BMT Batik Mataram 
                    
                    Hanjani, Andreani; 
Pratama, Andika Ranto; 
Parwoto, Parwoto                    
                     Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019 
                    
                    Publisher : Universitas Muhammadiyah Yogyakarta 
                    
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Tujuan penelitian ini adalah untuk mengetahui kesesuaian penerapan akuntansi mengenai pengakuan, pengukuran, penyajian dan pengungkapan laporan keuangan pembiayaan musyarakah dengan menggunakan pedoman PSAK No. 106. Penelitian ini dilakukan di BMT Batik Mataram. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini wawancara dan dokumentasi. Teknik analisis data menggunakan metode deskriptif kualitatif.Hasil penelitian ini menunjukan bahwa BMT Batik Mataram belum sepenuhnya melakukan penerapan pembiayaan musyarakah sesuai dengan PSAK No 106 yang berlaku. Dari pengakuan, pengukuran, penyajian dan pengungkapan, hanya saja mengenai pengakuan keuntungan yang belum sepenuhnya sesuai dengan PSAK No 106. Menurut PSAK N0 106 paragraf 09, keuntungan usaha musyarakah dibagi diantara mitra secara proposional sesuai dengan dana yang disetorkan (baik berupa aset maupun aset non kas). Sedangkan pada praktiknya Pihak BMT Batik Mataram mengakui keuntungan dengan perhitungan nisbah bagi hasil menggunakan presentase yang di tentukan diawal akad.
                            
                         
                     
                 
                
                            
                    
                        Computer-Based Cognitive Development Model with Reggio Emilia Approach in Kindergarten 
                    
                    Parwoto, Parwoto                    
                     Indonesian Journal of Educational Studies Vol 14, No 1 (2013) 
                    
                    Publisher : Universitas Negeri Makassar 
                    
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                                DOI: 10.26858/ijes.v14i1.3985                            
                                            
                    
                        
                            
                            
                                
The study is designed to research and development (Research and Development). Methods of data collection using questionnaire, interview, observation, and documentation. Pemerian performed at the level of the needs assessment, the content validation and empirical validation. The results of the needs assessment models in general REA PKBK-oriented game experience through the adoption of microsoft paint program, Correl draw, and adop photo is needed in schools, especially for gifted education services. Limited test and analysis results show that a class of computer-based cognitive development in Reggio Emelia approach is better than the group of children who attend conventional learning
                            
                         
                     
                 
                
                            
                    
                        IMPACT OF WORKING ENVIRONMENT AND MOTIVATION ON DEPOK ASSALAM VOCATIONAL HIGH SCHOOL TEACHER PERFORMANCE 
                    
                    Luhkita, Erin Tami; 
Parwoto, Parwoto                    
                     Journal Economics & Business Atmajaya Indonesia Vol 4 No 1 (2020): Journal of Economics & Business (JEBI) 
                    
                    Publisher : Penerbit Atma Jaya Catholic University of Indonesia 
                    
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                                DOI: 10.25170/jebi.v4i1.61                            
                                            
                    
                        
                            
                            
                                
This study aims to analyze the influence of the work environment and work motivation of Depok Assalam Vocational teachers. The amount of Depok Assalam Vocational teachers involved in this study were 35 people. Assalam The technique used to determine the sample is to use saturated samples, a  method of collecting data using survey methods with questionnaire as the research instrument .The Data analysis methods used for this study is Statistical Product and Service Solutions. This study proves that environmental circumstances influenced the teachers?performance in a positive and significant way. In summary, work motivation gave a positive and  significant influence to the teachers? performance
                            
                         
                     
                 
                
                            
                    
                        PENGARUH LINGKUNGAN KERJA DAN BEBAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN (Studi Kasus pada Bagian Produksi 1 PT JS Jakarta) 
                    
                    Trisnawaty, Martina; 
Parwoto, Parwoto                    
                     Jurnal Manajemen Dayasaing Vol 22, No 2 (2020): Jurnal Manajemen Daya Saing 
                    
                    Publisher : Universitas Muhammadiyah Surakarta 
                    
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                                DOI: 10.23917/dayasaing.v22i2.12361                            
                                            
                    
                        
                            
                            
                                
ABSTRACTPT JS Jakarta is a company enganged in the manufacturing of handbag and wallet industries experiencing problems, where employee work productivity, especially the production part is still low, where it is allegedly less conducive of work environment and workloads that are overload, which is not according to employee expectations. The purpose of this study is to analyze the effect of work environment and workload on employee work productivity at PT JS Jakarta Department Production 1. The population in this study all employees of the department production 1 of PT. JS Jakarta, amounting to 530 people. The sample used is 84 people, calculated based on solvin formula. The sampling method uses probability sampling with the research Proportionate Stratified Random Sampling. The method of data collections using observation and questionnaire. The data analysis method using IBM SPSS version 22. This study proves that (1) work environment have a positive and significant effect on employee work productivity, (2) workloaf have a negatif and significant effect on employee work productivity. 
                            
                         
                     
                 
                
                            
                    
                        Program Pemberdayaan Masyarakat Terkait Pengolahan Limbah Kotoran Ternak dengan Aerob-Fermentation Methods 
                    
                    Parwoto, Parwoto; 
Priyatono, Margo; 
Jatmiko, Bambang                    
                     Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 6, No 2 (2018): August 
                    
                    Publisher : Universitas Muhammadiyah Yogyakarta 
                    
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                                DOI: 10.18196/bdr.6241                            
                                            
                    
                        
                            
                            
                                
The purpose of this devotion program is to provide strengthening understanding and technical capability to the community of Klampis hamlet, related to the processing of cattle manure waste (kohe) which is still organic fertilizer by using aerob-fermentation methods. Method of implementation of devotion is survey and observation, counseling urgency of waste treatment, technical training of organic fertilizer processing, technical accompaniment in process-ing group of organic fertilizer. Results and discussion of this devotion program as follows: 1) the potential of livestock manure is compiled Klampis if processed into organic fertilizer is more than enough to meet the needs of agricultural land fertilizer, 2) the process of public awareness is done by counseling about the urgency of cattle dung sewage treatment with lecture method and discussions; 3) technical training methods undertaken using tutorial methods and practices related to the manufacture of stale MOL and organic fertilizer manufacture with aerob-fermentation methods using MOL and Rumen; 4) technical accompaniment performed intensively and gradually towards the organic fertilizer maker group from start preparation of materials, mixing, stirring, incubation, and reversal. The outcomes of this empowerment program are self-sufficient journals (Journal of Rural and Urban Development) Keywords: Community, empowerment,         aerob-fermentation methods
                            
                         
                     
                 
                
                            
                    
                        The Impact Of Transformational Leadership And Motivation On Employee Performance With Job Satisfaction As Intervening Variable In Indonesian Banking Industry During Digital Transformation 
                    
                    Lindawati, Mesra; 
Parwoto, Parwoto                    
                     Journal of Industrial Engineering & Management Research Vol. 2 No. 4 (2021): August 2021 
                    
                    Publisher : AGUSPATI Research Institute 
                    
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                                DOI: 10.7777/jiemar.v2i4.162                            
                                            
                    
                        
                            
                            
                                
Digital transformation is currently a very important agenda in the Indonesian Banking Industry. The era of globalization, and changes in customer transaction preferences during the Covid 19 pandemic, have encouraged companies to make various changes related to technology. Being adaptive and agile throughout the process is one of the foundations in maintaining the reliability and sustainability of the company. However, drastic changes and various uncertainties that arise during the transformation process can affect various aspects of human resources, such as motivation, job satisfaction and performance. In this study, the effect of transformational leadership and employee motivation on employee performance will be calculated through job satisfaction as an intervening. This research was conducted at a private bank in Indonesia with 95 respondents located in Tangerang, an industrial area located near the Indonesian capital city. Sampling using purposive sampling technique and the type of research is quantitative. Collecting data using a survey method through distributing questionnaires using a likert scale, the analysis method using SEM-PLS. The results of data analysis show that transformational leadership has a positive and significant effect on employee performance through job satisfaction. Direct work motivation has no significant effect, but through job satisfaction it has a positive and significant effect on employee performance.
                            
                         
                     
                 
                
                            
                    
                        THE EFFECT OF PERSONALITY, WORK MOTIVATION, AND COMPENSATION TO TURNOVER INTENTION 
                    
                    Agus Rinaldy; 
Parwoto, Parwoto                    
                     Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021 
                    
                    Publisher : AGUSPATI Research Institute 
                    
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                                DOI: 10.7777/jiemar.v2i5.187                            
                                            
                    
                        
                            
                            
                                
Abstract — This study aims to analyze the influence of personality, work motivation, and compensation on turnover intention. The population in this study were 297 employees of PT. MPI. The sample used is 75 employees, calculated based on the Slovin formula. Sampling method using Stratified Random Sampling. Methods of data collection using survey methods, with the research instrument is a questionnaire. Data analysis method using Partial Least Square 3.0 application. This study proves that personality has a negative and significant effect on turnover intention. Work motivation has a negative and significant effect on turnover intention. Compensation has a negative and significant effect turnover intention. Keywords - Personality, Work Motivation, Compensation, Turnover Intention
                            
                         
                     
                 
                
                            
                    
                        Data Envelopment Analysis (DEA): Efisiensi Kinerja SD Muhammadiyah di Kabupaten dengan Akuntabilitas â€A†
                    
                    Parwoto, Parwoto; 
Susilawati, Desi; 
Utami, Anifah Syafitri                    
                     Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021 
                    
                    Publisher : Universitas Muhammadiyah Yogyakarta 
                    
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                                DOI: 10.18196/jati.v4i2.11504                            
                                            
                    
                        
                            
                            
                                
Penelitian ini bertujuan untuk mengetahui tingkat efisiensi relatif kinerja proses pendidikan pada SD Muhammadiyah di Kabupaten Kulon Progo dan Bantul. Metode penelitian menggunakan deskriptif kualitatif. Pengumpulan data melalui dokumentasi dan studi literatur. Sampel penelitian ini adalah SD Muhammadiyah di kabupaten Kulon Progo dan kabupaten Bantul yang terakreditasi “A†pada tahun 2018 dan 2019. Variabel penelitian terdiri dari variabel input (jumlah total siswa, jumlah siswa peserta UN, dan jumlah guru) dan output (nilai UN yaitu; Bahasa Indonesia, Matematika, dan IPA). Analisis data menggunakan DEA Model CRS dan VRS dengan aplikasi MaxDEA 8 Basic. Hasil penelitian menunjukkan bahwa: 1) prosentase jumlah SD Muhammadiyah di Kabupaten Bantul (74%) yang terakreditasi A lebih tinggi dibanding di Kabupaten Kulon Progo (42%). 2) Rata-rata nilai UN tahun 2018 dan tahun 2019, SD Muhammadiyah di Kabupaten Kulon Progo lebih tinggi dibanding di Kabupaten Bantul. 3) Rata-rata nilai UN tahun 2019 SD Muhammadiyah di 2 (dua) kabupaten tersebut mengalami penurunan dibanding tahun 2018. 4) Prosentase jumlah SD Muhammadiyah di Kabupaten Kulon Progo yang memiliki kinerja efisien lebih besar (tertinggi 65%, terendah 20%) dibanding di Kabupaten Bantul (tertinggi 33%, terendah 10%). 5) Model VRS terbukti mampu mendeteksi level efisiensi relatif lebih baik (tertinggi 13 DMU, terendah 9 DMU) dibanding  Model CRS (tertinggi 6 DMU, terendah 4 DMU).
                            
                         
                     
                 
                
                            
                    
                        PENERAPAN SANKSI PIDANA BAGI PENGEDAR MINUMAN KERAS OPLOSAN YANG MENGAKIBATKAN KORBAN JIWA DI WILAYAH HUKUM SURAKARTA 
                    
                    PARWOTO, PARWOTO                    
                     Dinamika Hukum Vol 6 No 3 (2015): DINAMIKA HUKUM 
                    
                    Publisher : Dinamika Hukum 
                    
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Legal research aims to determine the application of criminal sanctions for traffickers adulterated liquor in surakarta. Background research that the impact of liquor encourage crime because the perpetrator is under the influence of alcohol, such as murders, rapes, fights and accidents. government intervention is needed, so this problem can be reduced and controlled so as not to spread everywhere. because itun set of rules governing liquor and health is the basis for control and supervise the distribution of liquor, especially liquor oplosan that spread through the community. This research is a descriptive normative law are contrary to the concept of the law is what was decided by the judge inconcreto and tersistematisasi as the judge made law. the type of data in this research is secondary data. the data collection is done by a search of legal materials of primary, secondary and tertiary. data analysis technique used is the technique of analysis using deductive logic. The results showed that the judge in imposing a criminal into account the elements of criminal acts and aspects of the personality of the accused. consideration was obtained by digging all the information that concern the defendant (the subjective factor) as well as the actions of the defendant (objective factors) through the testimony of witnesses and experts, and other evidences yangb legally valid, so the judges can determine fair and equitable criminal prosecution. Keywords: implementation of criminal sanctions, traffickers adulterated liquor
                            
                         
                     
                 
                
                            
                    
                        PENGARUH METODE EKSPERIMEN TERHADAP KEMAMPUAN SAINS ANAK KELOMPOK B USIA 5-6 TAHUN DI TK MARUZAN MAKASSAR 
                    
                    Susanti, Hadra; 
Parwoto, Parwoto; 
Wahyuni Asti, Sri                    
                     Jurnal Jendela Bunda Program Studi PG-PAUD Universitas Muhammadiyah Cirebon Vol. 11 No. 3 (2023): September - Desember 2023 
                    
                    Publisher : LPPM Universitas Muhammadiyah Cirebon 
                    
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                                DOI: 10.32534/jjb.v11i3.4918                            
                                            
                    
                        
                            
                            
                                
Penelitian ini bertujuan untuk mengetahui pengaruh kegiatan eksperimen terhadap kemampuan sains anak usia 5-6 tahun di TK Maruzan Makassar. Berdasarkan pengamatan kenyataan di lapangan terdapat permasalahan yaitu rendahnya kemampuan sains anak yang masih kurang dikarenakan metode pembelajarannya masih bersifat konvensional yang artinya bersifat monoton. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian Quasi Eksperimental Design dengan desain penelitian yaitu Nonequivalent control group desain. Populasi dalam penelitian ini adalah kelompok B di Tk Maruzan Makassar. Pengambilan sampel dalam penelitian ini adalah sampling jenuh. Sampel dalam penelitian ini adalah 12 anak, 6 anak sebagai kelompok eksperimen dan 6 anak sebagai kelompok kontrol. Teknik pengumpulan data yang digunakan adalah analisis statistik deskriptif dan analisis statistik nonparametrik. Hasil analisis data diperoleh Asym (2-tailed) =0,027 < 0,05 H1 diterima dan H0 ditolak, artinya kemampuan sains anak pada kelompok eksperimen mengalami perkembangan yang signifikan dibandingkan kelompok kontrol. Ini menunjukkan bahwa kegiatan eksperimen memberikan pengaruh terhadap pengaruh terhadap kemampuan sains anak udia 5-6 tahun di TK Maruzan Makassar.