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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Manajemen dan Kewirausahaan (JMDK) ABDIMAS SILIWANGI International Journal of Social Science and Business Jurnal Ilmiah Ecobuss JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Review Pendidikan dan Pengajaran (JRPP) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat CERMIN: Jurnal Penelitian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal EK dan BI Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Info Sains : Informatika dan Sains Jurnal Kolaboratif Sains Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Abdi Panca Marga DEVELOPMENT : Journal of Community Engagement eCo-Fin International Journal of Humanities Education and Social Sciences Studi Akuntansi, Keuangan, dan Manajemen Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi MIMBAR INTEGRITAS Indonesian Research Journal on Education TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research West Science Business and Management Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies JUMAD Journal Management, Accounting, & Digital Business West Science Interdisciplinary Studies Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi Moneter : Jurnal Ekonomi dan Keuangan International Journal of Community Service Implementation Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi

Hendra, Joni

Universitas Panca Marga

Author-ID : 1233115

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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ANALYSIS OF FACTORS THAT INFLUENCE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Vidiyastutik, Elok Dwi; Hendra, Joni
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24154

The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.

Formation of Optimal Portfolio Using Single Index Model in Investment Decisions Hendra, Joni; Hudzafidah, Khusnik; Chamdanah, Siti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The objective to be achieved in this study is to analyze the extent to which the return and risk of the optimal portfolio that is formed provides better performance than the return and risk of individual stocks. While the data needed to support this analysis are in the form of stock price data, the Composite Stock Price Index, and Bank Indonesia Certificates. The samples selected in this study were 34 companies based on sampling techniques, namely using sampling techniques purposive, means choosing a sample from a set of populations based on certain considerations or criteria set by the researcher. The data analysis method used is to compare the return and risk of the optimal portfolio with the return and risk of individual stocks to show that diversification through the formation of an optimal portfolio using a single index model can minimize investment risk. The results show that portfolio returns tend to be greater than individual stock returns. And portfolio risk is lower than the risk of individual stocks. So that the return and risk from the optimal portfolio that is formed give better performance than the return and risk of individual stocks.

Factors Affecting Sharia Banking Literacy Hendra, Joni; Rustianawati, Mutimmah; Rahayu, Dwi
Jurnal Ilmu Manajemen Advantage Vol. 5 No. 1 (2021): June
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.43 KB)

Islamic financial literacy is expected to be able to increase knowledge and change people's behavior in making decisions to manage finances well in order to achieve their welfare. Therefore, the factors that influence the community's level of Sharia banking literacy are individual characteristics, promotions and government factors. This study aims to determine the effect of individual characteristics, promotions and government factors on Islamic banking literacy. This research uses a quantitative method with an associative approach. The population of this research is all members of fundraisers at BMT UGT Sidogiri Paiton Probolinggo as many as 437 customers, While the customers who were selected as respondents were based on customers who happened to to visit during January-March 2020, as many as 98 respondents. The results of the F test show that the independent variables (individual characteristics, promotions and government factors) simultaneously have a significant effect on Islamic banking literacy, While the t test results show that partially individual characteristics have an effect of 20.2% on Islamic banking literacy, promotion has an effect of 36.4% on Islamic banking literacy and government factors have an effect of 34.6% on Islamic banking literacy. So that the results of hypothesis testing both simultaneously and partially prove that individual characteristics, promotions and government policies have a significant effect on Islamic banking literacy.

Pengaruh Rasio Keuangan Dan Jaminan Aset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Di Bursa Efek Indonesia HENDRA, JONI
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Penelitian ini merupakan studi empiris untuk menguji pengaruh rasio keuangan (cash ratio, debt to equity ratio, dan return on asset) dan jaminan aset terhadap kebijakan dividen yang diukur dengan dividend payout ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2010-2014. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 34 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis menunjukan bahwa variabel cash ratio dan return on asset berpengaruh positif dan signifikan, sedangkan variabel debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio.

Pengaruh Partisipasi Dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Pemerintah Daerah: (Studi Empiris pada Pemerintah Kabupaten Probolinggo) Hendra, Joni
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Factors influencing the performance of local government according to Abdul Halim (2007) are four, namely, entrepreneurial management capacity, organizational culture, macro environment and regional endowment, all of which demand for immediate reinventing local government. Probolinggo District Government performance performance is on performance performance of larger institution when compared with the realization of its expenditure.This study aims to determine the extent of the influence of participation in budgeting and managerial roles of local financial managers to the performance of the local government of Probolingggo.A sample of 82 samples were obtained from questionnaires distributed to 103 respondents consisting of 3 heads of bodies, 11 heads of service, 1 head of inspectorate, 1 secretary of parliament, 8 heads of office, 12 heads of department, 1 director of RSUD, 10 sub-district heads, 25 village heads and 31 principals of kindergarten / junior high / high school / vocational school in Probolinggo district government selected by using purposive sampling method. Of the 103 questionnaires submitted, 85 respondents returned and only 82 questionnaires could be processed and analyzed.The results showed that the high performance of local governments influenced participation in budgeting, meaning that the higher participation in budgeting will increase the performance of local government. The high performance of local government is influenced by the managerial role of regional financial manager means that the higher managerial role of regional finance manager will increase the performance of local government. The results of this study support previous studies and based on the underlying theory of agency theory and prospect theory.

Analisis Komparatif Model Altman Z-Score, Springate, Zmijewski Sebagai Alat Ukur Potensi Kebangkrutan Joni Hendra; Tatik Amani
RELASI : JURNAL EKONOMI Vol 16 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i2.369

The study was conducted with the aim to determine the effective measurement of bankruptcy by comparing the Altman (Z-Score), Springate, and Zmijewski methods in the Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) in 2016 -2018. This type of research is quantitative, with the variable bankruptcy, Altman (Z-Score), Springate, and Zmijewski. This type of research is quantitative, with the variable bankruptcy, Altman (Z-Score), Springate, and Zmijewski. The population of this study is the Consumer Goods Industry sub-sector food and beverages with sample selection using purposive sampling so that eleven companies are obtained that meet the sample criteria.The results showed that the calculation results from the Altman Z-Score method were supported by the Springate method because most of them showed relatively similar results. As for the Zmijewski method, the calculation results tend to be different from the other two methods. This can be seen from all companies that are in a safe condition, while the Altman and Springate methods, there is one company that has been declared bankrupt for three periods, namely PT Tri Banyan Tirta Tbk. Keywords:Altman, Springate, Zmijewski, Bankruptcy

Analisis Pengaruh Pemberdayaan Wanita Pedagang Sektor Informal Terhadap Peningkatan Pendapatan Rumah Tangga Agung Yatiningrum; Joni Hendra; Saifullah Saifullah
Jurnal Manajemen dan Kewirausahaan Vol 5, No 2 (2017): December 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v5i2.1588

The purpose of this study is to analyze the influence the women empowerment of informal sector traders related to factors (capital, number of working hours, number of labor, business location, effort experience, and level of education) to increasing of household income. The population in this study were female workers in informal trading business (business stalls) in the Leces Probolinggo District with a sample of 100 respondents.The data analysis uses multiple linear regression. The result of the analysis proves that the factors (capital, number of working hours, number of labor, business location, business experience, education level) have significant influence to the increasing of household income as simultan. The number of working hours has the dominant effect in increasing their income. If they want to increase their income, they should increase the number of working hours. While the capital and education level does not have a significant influence in increasing of household income https://doi.org/10.26905/jmdk.v5i2.1588

Analisa dan Penerapan Activity Based Costing untuk Penentuan Harga Pokok Poduksi Joni Hendra
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1636.974 KB)

The purpose of this research are (1) knowing the influence of activity based costing (abc) as an effort to produce calculation basic price the paper products hvs a more efficient and more accurate, (2) helping for ease in determine policy to determine the selling price paper hvs.This study adopted qualitative approaches descriptive with the approach case study.The subject of this research is PT.Suparma, tbkSurabaya.As for the period a financial report used were the reports on the production costs in january 2013 up to december 2013. Based on the research done can be concluded as follows (1) by using the method abc, so companies have basic price production more accurate.A comparison, basic price production in the paper products hvs 60 gsm roll in a traditional is higher ( overcosts compared with a method of abcnews.Basic price production overcosts indeed absorb the cost of smaller than traditional methods.While in the paper products hvs 60 gsmplano in a traditional lower ( undercosts compared with a method of abcnews.Hpp who undercosts indeed absorbs more greater than traditional methods.(2) the method of abc take more cost driver so that it will allocate overhead to each of product with more appropriate and accurately.Thus, through the use of a method of abc, distortion the cost of occurring can be removed or pressed minimum. While advice that can be assigned to this research is: (1) of the company need to repair in the calculation of the basic price production by not using the traditional systems / conventional again but by using activity based costing system. (2) before uses the abc should classifies a charge of friends The cost of energy and the cost of embalase to a group overhead to increase accuracy calculation basic price production (Keyword: activity based costing, overhead costæ, basic price production)

Pengaruh Prosedur dan Perencanaan Produksi terhadap Ketaatan dan Kepatuhan Pencapaian Kinerja Joni Hendra
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1103.89 KB)

The study on PT. Keramik Paolo, focusing on the implementation of procedures production there in will use the planning production of the report as a benchmark for the achievement of a planning while implementing production procedures are going well. The method is qualitative descriptive research to procedure production, and quantitative descriptive. The study is to determine the relationship between the planning productions with the achievement of the company's production. The procedure production at PT. Keramik Paolo run by 9 function, namely the PPC, production, casting parts, finishing parts, selecting parts, glaze parts, painting parts, loading parts and grading section. Despite all the activities performed by the ninth function has the same objective, namely the production order fulfillment, but each function has each procedure in the realization of planning production. The implementation of procedure production at PT. Keramik Paolo outlines are already well underway in accordance with standard operating procedures that have been established, although there are still some parts of production have not been able to carry out the procedure with a good production. Addition of Quality Control section in the production procedure of PT. Keramik Paolo is one of the author's suggestion to improve the smoothness of the production process and can also be used as one of the measures to enhance internal control systems in the procedure production. Keywords: implementation, procedures production, adherence and compliance, performance

Aplikasi Model TAM Terhadap Pengguna Layanan Internet Banking di Kantor Bank Jatim Cabang Situbondo Joni Hendra; Ahmad Iskandar R
Ecobuss Vol 4 No 1 (2016): Ecobuss Maret 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.104 KB)

This study is a replica of a previous study conducted by Davis (1993). Perceived ease of used and perceived usefulness has an influence on attitude toward using, behavioral intention in use, and the actual usage. The research objective is; 1) to determine the influence of perceived easy of use to the attitude toward using intenet banking, 2) to determine the influence of perceived usefulness on attitude toward using internet banking. 3) to determine the influence of perceived usefulness on behavioral intention to use internet banking, 4) to determine the effect of the behavioral attitude toward using internet banking intention, 5) to determine the influence of behavioral intention to actual usage of internet banking. This study approach quantitative and associative with the construct of exogenous variables (Exogenous constructs) and a construct of Endogenous (Endogenous Constructs), so the method of data analysis used in this research is descriptive statistics. The test results for the construct validity of endogenous namely Perceived Ease of Use (PEOU) and endogenous constructs include Perceived Usefulness (PU), Attitude Toward Using (ATU), Behavioral Intention To Use (ITU) and Actual Usage System (ASU). Testing the hypothesis in this study using the technique SEM with AMOS, for testing; the effect of perceived ease of use of the perceived usefulness of internet banking, the effect of perceived ease of use of the attitude toward using internet banking, the impact of perceived usefulness on attitude toward using intenet banking, influence perceived usefulness of the behavioral intention to use internet banking, the influence of attitude toward using the behavioral intention internet banking, influence behavioral intention to actual usage of internet banking Keywords; Perceived Usefulness, Attitude Toward Using, Be havioral Intention To Use, and Actual Usage System

Co-Authors Abdul Basit Abdul Basit Abdul Hanif Achmad Lodry Maspaitela Adhi Bawono Agung Yatiningrum Agus Hermawan Agustina Pujiastuti Agustina, Fatma Wati Ahmad Hafizi Ahmad Iskandar R Ahmad Iskandar Rahmansyah Aisyah Aisyah Albert Steinado Lava Algifari, Muhammad Alief Muhammad Almuttaqin, Femas Amani, Tatik Amani, Tatik Aminatul Faidah Andika M Iqbal Andri Triyantoro Andy Kurniawan, Andy Anggraini, Cindy Ansori, Ridho Ardiansyah, M. Rifki Arief Yanto Rukmana Avrylina, Nayla Azriansyah, Azriansyah Bahri, Mohammad Saiful Bakri, Pama Budi Utomo Chairul Hakim Chamdanah, Siti Cindy Claudia Dani Hari Tunggal Prasetiyo Dede Hertina Delia Desvianti Della Maretha Dewi Agustin Dhany, Umi Rahma Diska Fitra Dwi Iryaning Handayani Dwi Rahayu Dwi Rahayu Dwi Rizqy Husniah Devi Edy Yulianto Ella Sofiatun Nisah Elma Elma, Elma Elok Dwi Vidiyastutik Elsa Salsabila Elvina Safitri Erlina, Rini Eva Yuniarti Utami Fatimatus Zahro Febri Suaida Rosalinawati febriyanti febriyanti Ghalda, Hisbinnisa Hasna Aulia Gholi, Muhammad Al Gita Fadillah Ramadhani Hadiyanto, Mohammad Hasan, Miftahul Heny Herawati Heppi Syofya, Heppi Herawati Herawati Hermawan, Dedi Joko Hermawan, Dedi Joko Hermawant, Romy Herry Ramadhani Hery Koeshardjono Hery Koesharjono Hidayatunnisa, Hidayatunnisa Hidayu, Seri Hudzafidah, Khusnik Hudzafidah, Khusnik Husna, Sri Wahyu Ilyas Maulana Maulana Imamatul Khoria Islam, Azmi Muhammad Judijanto, Loso Khairunnisa Khairunnisa Khoiru Sabila Kholili Arsat Sukaji Khusnik Hudzafidah Khusnik Hudzafidah Khusnul Chotima Khusnul Khotimah Koni Piranda Kuning, Putri Levedra, Levedra Liani, Fenny Linda Kurnia Supraptiningsih Loso Judijanto Lukman Hakim Lusiana Lusiana M Pillo Alfarabi M. Ridho Ansori M. Rifki Andriyansyah Mabrur, Abdul Qodir Machin Mahmuda, Nur Amilia Maisaroh, Ida Maria Ulfah Mega Fatimah Rosana Miranda, Mira Santika Mitha Otik Wiraswati Mochammad Fajar Al hakim muhammad ilham Muhammad Reza Aulia Muhammad Riski, Muhammad Muhammad Rizki Yusuf Mulyana, Sherly Nadela, Nira Nova Dwi Anggraeni Nurhidayah, Putri Nurisa Nurisa Nuro, Putiha Nurul Izzah Olatunji, Abdul Rasheed Paradiba, Putri Parida Parida Pramana, Zalfa' Nur Auliya Putri Prasetiyo, Dani Hari Tuggal Prihadyatama, Ardila Pujiastuti, Agustina Qamariyah, Ririn R Hery Koeshardjono R. Hery Koeshardjono Ratna Sari Rheina Cindyta Nur Azizah Rifky Ardiansyah Rohmad Fauzi Rosa Dina Rosmiza Bidin Rosyihuddin, Muhammad Rustianawati, Mutimmah Saifullah Saifullah Salsabila, Elsa Seger Priantono Selvi Darma Yanti Sentanu, I Gede Eko Sri Sentris Ranjanis Serliana Serliana Siswanda, Siswanda Siti Chamdanah Siti Masluha Siti Murasih Sofie Fadma Sari Soleha, Siti Suci Nirwani Sudarmiatin Sugianto Sugianto Suharsono, Judi Sukiman Sukiman Supriono Supriono Suratin Suratin Syahirah, Nur Syahrian Barret Yudha Paksi Syantana, Ade Vieea Syarif Hidayatullah Elmas Tatik Amani Teguh Virgiawan Tiara Aninditha Titien Agustina Titin Krisnawati Tria Oca Ariska Triyantoro, Andri Tumini Tumini Tumini, Tumini Utami, Eva Yuniarti Virgiawan, Teguh Vivin Tri Astuti Wahyuni, Sri Rahayu Wandari, Perla Widayanto, Mutinda Teguh Widianita, Nadia Putri Wilamsari, Feni Wulandari, Juliasti Yanti, Eka Putri Dwi Yekti Rahajeng Yekti Rahajeng Yohanes Paulus Luciany Yulfi Hartati Zakiyah Amini

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