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All Journal Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
DWI CAHYONO
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Obligation to Adjust the Foundation Budget According to Law Number 28 Year 2004 Concerning Amendment to Law Number 16 Year 2001 Regarding Foundations PL Tobing; Dwi Cahyono
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4292

Abstract

Foundations are considered as the answer for those who want a forum or institution that can channel their desire to carry out all activities that basically aim to do good deeds, so that their actions are voluntary actions (tabarru) to give wealth. Although the Foundation has been recognized as a legal entity, the Foundation as a legal entity is different from a limited liability company, especially in terms of purpose. The purpose of the Foundation is social and ideal, but there is no law that prohibits the Foundation from running a company. There are Foundation business activities that are carried out not at the time of making profit, such as Foundations that run Polyclinics or Hospitals, or schools (educational institutions). PP Number 2 of 2013 was issued by the government with the aim of reviving foundations that have been deemed to have lost their legal entity status in accordance with the provisions stipulated in Law Number 16 of 2991 concerning Foundations as amended by Law Number 28 of 2004. The formulation of the problem to be addressed The authors discuss are: 1) How is the existence of foundations that have not implemented adjustments to their articles of association with Law Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations? and 2) What are the legal consequences for foundations that have not adjusted their articles of association with Law Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations. The research method that the author uses is a descriptive normative juridical method where in normative research it is conceptualized as something written in laws and regulations or laws that are conceptualized as rules or norms that are benchmarks for community behavior towards what is considered appropriate. Finally, based on the results of the research, the authors concluded that with the enactment of Law Number 28 of 2004, existing foundations are regulated in the Transitional Regulation Article 71 of the Foundation Law which stipulates that foundations that existed before the foundation law adjusts their articles of association. Replace according to the writing above within the stipulated time, namely with the provisions, for foundations that existed before the enactment of the law on foundations, the foundation was required to remain recognized as a legal entity. For those who do not meet the requirements as referred to in point 1 a (not recognized as a legal entity), can obtain legal entity status by adjusting the articles of association according to the above and submitting an application to the Minister within 1 (one) year from the enactment of the foundation law.
Pengaruh Intellectual Capital Terhadap Produktivitas Dengan Employee Stock Option Plan Sebagai Variabel Moderasi Pada Perusahaan Jasa Sektor Keuangan Non Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018 Dwi Cahyono; Astrid Maharani; Muhammad Alief Juliardin
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 1 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i1.3394

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap produktivitas dengan Employee Stock Option Plan (ESOP) sebagai moderasi pada perusahaan jasa multifinance yang terdaftar di Bursa Efek Indonesia tahun 2017-2018. Diperoleh populasi 44 perusahaan dan sampel 6 perusahaan. Pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan metode Partial Least Square (PLS) dengan alat perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa  variabel modal intelektual tidak berpengaruh signifikan terhadap produktivitas perusahaan jasa multifinance di Indonesia, ESOP sebagai variabel moderasi mampu memperkuat hubungan antara modal intelektual terhadap produktivitas tetapi tidak dapat berdampak positif. 
PENGARUH FAKTOR-FAKTOR INDIVIDUAL DAN BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN OBAT LEWAT RESEP PADA APOTIK RAWAT JALAN DI INSTALASI FARMASI RUMAH SAKIT JEMBER KLINIK dwi cahyono; Kusumaningrum Kusumaningrum
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 6, No 2 (2016): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/smbi.v6i2.352

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor individu dan bauran pemasaran terhadap  Keputusan Pembelian pada  Rawat Jalan Farmasi di Rumah Sakit Klinik Jember.  Teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah pasien rawat jalan swasta yang berobat ke spesialis dalam Poli Terpadu di Rumah Sakit Jember Klinik. Teknik pengambilan sampel dalam penelitian ini menggunakan kombinasi metode accidental sampling dan purposive sampling. Jumlah sampel ditetapkan 150 responden.  Untuk analisis data, digunakan Structural Equation Modeling (SEM) dengan paket software statistik AMOS. Hasil analisis menunjukkan bahwa koefisien jalur untuk pengaruh faktor individu (X1) terhadap keputusan pembelian (Y) memiliki nilai positif dari 1.058 dengan CR dari 2.980 dan probabilitas (p) dari 0003, yang berarti bahwa faktor individu berpengaruh secara signifikan terhadap keputusan pembelian. Koefisien jalur untuk pengaruh bauran pemasaran (X2) terhadap keputusan pembelian (Y) memiliki nilai positif dari 0857 dengan CR dari 2803 dan probabilitas (p) dari 0005, yang berarti bahwa bauran pemasaran secara signifikan mempengaruhi ke keputusan pembelian. Dan, koefisien jalur untuk pengaruh bauran pemasaran (X2) dengan faktor individu (X1) memiliki nilai positif dari 0650 dengan CR dari 3.906 dan probabilitas (p) dari 0002, yang berarti bahwa marketing mix efek signifikan untuk faktor individu.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DAN KINERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING DI RUMAH SAKIT ISLAM LUMAJANG Dian Kusuma Wardani; Dwi Cahyono; Toni Herlambang; Nurul Qomariah
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 7, No 2 (2017): Jurnal Sains Manajemen Dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/smbi.v7i2.1233

Abstract

ABSTRACTThis  study  aimed  to  examine  the  effect  of  leadership  style,  on  the commitment of the organization, and how dapak on job satisfaction and employee performance. Questionnaires were used to test the independent variables, the intervening  variables  and  the  dependent  variable  based  on  the  researcher compiled theoretical study. Statements in the questionnaire has proven its validity. Respondents are all employees of Islamic Hospital numbering as many as 125 employees. Questionnaires were distributed to respondents as many as 125 copies and all questionnaires were returned and filled in correctly so it is worth to be processed. The results of this study indicate that the first hypothesis is that there is a positive influence between the style of leadership of the Organizational Commitment.   Thus   the   leadership   style   variable   test   results   (X1)   on organizational commitment (Z) proved there is not significant positive effect between kulaitas service (X1) on organizational commitment (Z). In the second hypothesis shows that there is a positive influence between Organizational commitment and job satisfaction. Thus the test results variable organizational commitment (Z) to job satisfaction (Y1) proved no significant positive effect of organizational commitment (Z) to job satisfaction (Y1). While in the third hypothesis there is a positive relationship between leadership style on job satisfaction. Thus the results of testing leadership style variable (X) to job satisfaction (Y1) proved no significant positive effect of leadership style (X) to job satisfaction  (Y1).  Proof  fourth  hypothesis  indicates  that  there  is  a  positive influence between organizational commitment to employee performance. Thus the test results variable organizational commitment (Z) on the performance (Y2) proved positive influence is not significant organizational commitment (Z) on the performance (Y2). While in the fifth hypothesis that there is a positive influence among the leadership on employee performance. Thus the results of testing leadership style variable (X) on the performance (Y2) proved no significant positive influence leadership style (X) on the performance (Y2).Key  Words:  Leadership  Style,  Organizational  Commitment,  Job  Satisfaction, Employee Performance
ANALISIS KUALITAS PELAYANAN, KEPERCAYAAN SERTA CITRA KOPERASI TERHADAP KEPUASAN DAN LOYALITAS ANGGOTA Sutrisno Sutrisno; Dwi Cahyono; Nurul Qomariah
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 7, No 2 (2017): Jurnal Sains Manajemen Dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/smbi.v7i2.1230

Abstract

ABSTRACTThe purpose of this study is to analyze the influence of service quality, trust, image of cooperative to the satisfaction and loyalty of members. Quantitative descriptive research type with explanatory research design. The population in this study is all members of Koprimka "Anjasmoro" Jember. The sample used was 84 respondents, using calculation with slovin formula. Analyzer uses path analysis. The result of hypothesis test shows that service quality, trust, image of cooperative individually have a significant positive effect on member satisfaction. Quality of service, trust and image of cooperatives individually positively significant effect on member loyalty through member satisfaction. Member satisfaction positively significant influence on member loyalty. The analysis of coefficient of determination on model 1 shows that 44.6% satisfaction of members of Koprimka "Anjasmoro" is influenced by service quality, trust and image of cooperative, while the rest 55.4% influenced by other variables outside model or equation. Determination coefficient analysis in model 2 shows that service quality, trust, cooperative image and member satisfaction can influence member loyalty by 60.4%, while the remaining 39.6% is influenced by other variables outside model or equation.Keywords: service, trust, image, satisfaction and member loyalty
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE DAN INTERNAL LOCUS OF CONTROL TERHADAP PERILAKU MANAJEMEN KEUANGAN Nurul Rohmah; Arik Susbiyani; Rendy Mirwan Aspirandy; Dwi Cahyono
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.249

Abstract

This study aims to determine whether the behavior of financial management on MSME actors can be measured or influenced by several factors that have been proposed in this study, namely financial knowledge, financial attitude and internal locus of control . The factors proposed are factors that may have an influence on financial management behavior on the object of research. The population in this study were MSMEs in the food sector in Genteng District, Banyuwangi Regency and the sample in this study amounted to 60 MSMEs in the food sector, Genteng District, Banyuwangi Regency which were taken through purposive sampling method .  Based on t test results, financial knowledge has no significant effect on the behavior of financial management in SMEs in the field of food District of tiles, Banyuwangi. The financial attitude and internal locus of control factors have a significant influence on the behavior of financial management on MSME actors in the food sector, Genteng District, Banyuwangi Regency.Keywords : Financial Knowledge, Financial Attitude, Internal locus of Control, Financial Management Behavior
SYSTEMATIC LITERATURE REVIEW: KUALITAS LAPORAN KEUANGAN PADA KOPERASI Riska Dyah Ayu; Dwi Cahyono; Rendy Mirwan Aspiradi
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.279

Abstract

Penelitian ini bertujuan untuk mengisi kesenjangan penelitian dengan memberikan tinjauan pustaka sistematis untuk mengetahui dan menganalisis mengenai faktor-faktor yang mempengaruhi kualitas laporan keuangan pada koperasi. Pada metode penelitian ini mengukuti proses tinjauan pustaka sistematis yang terdiri dari tahap utama: perencanaan tinjauan, pelaksanaan tinjauan, dan pelaporan tinjauan. Studi awal yang telah ditemukan 561 artikel penelitian dan total studi yang digunakan 10 untuk tinjauan pustaka sistematis ini berdasarkan kriteria inklusi dan eksklusi. Data kuantitatif yang diektraksi dari literature yang dipilih mengikuti strategi ekstraksi data dalam empat ekstraksi data. Data yang telah diestraksi disintesiskan untuk merumuskan pertanyaan penelitian yang telah dikemukakan untuk mendapatkan tujuan review. Hasil tinjauan Systematic Literature Review dari semua penelitian yang terdapat pada jurnal yang dipublikasikan dari tahun 2015-2020 menyatakan bahwa faktor yang mempengaruhi kualitas laporan keuangan koperasi sangatlah beragam yaitu sumber daya manusia, pengendalian internal akuntansi, pemanfaatan teknologi informasi, pengalaman kerja, pemahaman akuntansi, pengaruh stres kerja, tingkat pendidikan, budaya etis organisasi. Faktor utama yang mempengaruhi adalah pengendalian internal akuntansi dimana koperasi sebaiknya memberikan pemahaman akuntansi dan meningkatkan pengendalian internal agar kualitas laporan keuangan tidak akan terjadi kecurangan pada koperasi.
Co-Authors Arik Susbiyani Dian Kusuma Wardani Kusumaningrum Kusumaningrum Maharani, Astrid Muhammad Alief Juliardin Nurul Qomariah Nurul Rohmah PL Tobing Rendy Mirwan Aspiradi Rendy Mirwan Aspirandy Riska Dyah Ayu Sutrisno Sutrisno Toni Herlambang