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<![CDATA[DO EARNINGS MANAGEMENT ABLE TO REDUCE STICKINESS COST LEVELS? ]]>
<![CDATA[Martania, Rani Media]]>;
<![CDATA[Eltivia, Nurafni]]>;
<![CDATA[Setiawan, Mohamad Arief]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v8i2.32
<![CDATA[The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regression model from Anderson et al. and Farzaneh et al. are carried out to analyze the data. The results of this research show that SG&A cost is sticky, because it increased by 0.908% at 1% increase in sales but decreased by 0.016% at 1% decrease in sales. It happens because the manager retain the unutilized resources when facing a decline in sales. Furthemore, the results of this research find that earning management can derive the degree of stickiness cost, even cause anti-sticky in SG&A cost. It happens because the manager who has an incentive to avoid reporting loses and earning decreases, try to reduce cost when sales decline by earning management.]]>
<![CDATA[SPADA: Massive Open Online Course sebagai Implementasi Model Lingkungan Belajar Terbuka ]]>
<![CDATA[Herdianto, Roni]]>;
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Omika, Hefri Asra]]>;
<![CDATA[Hariyanto, Febri Dwi]]>
<![CDATA[ Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Vol 6, No 8: AGUSTUS 2021 ]]>
Publisher : <![CDATA[Graduate School of Universitas Negeri Malang ]]>
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DOI: 10.17977/jptpp.v6i8.14787
<![CDATA[Abstract: SPADA are Massive Open Online Courses developed as part of the Indonesian government's Merdeka Belajar initiative. SPADA is being developed using approaches and paradigms from open learning environments (OLEs). The purpose of this article is to describe SPADA as an implementation of OLEs and the applicability of SPADA menus/features for the four Basic OLEs Components. This paper employed a qualitative approach through a study of related documents. The data was gathered by observation and mapping on the SPADA website. The SPADA menu/feature mapping demonstrates conformance to the four OLEs Basic Components. SPADA is a Learning Management System that uses Open Learning Environments methodologies and paradigms (OLEs).Abstrak: SPADA merupakan MOOCs sebagai implementasi Merdeka Belajar yang dicanangkan pemerintah RI. Pengembangan SPADA berdasarkan metode dan model lingkungan belajar terbuka (Open Learning Environments-OLEs). Tulisan ini membahas tentang SPADA sebagai implemetasi OLEs dan kesesuaian menu/fitur SPADA terhadap empat Komponen Dasar OLEs. Pendekatan kualitatif dengan jenis penelitian adalah studi dokumen dan website digunakan dalam penulisan ini. Data dikumpulkan dengan melakukan observasi dan pemetaan pada website SPADA. Hasil pemetaan menu/fitur SPADA menunjukkan kesesuaian terhadap empat Komponen Dasar OLEs. SPADA sebagai Learning Management System digunakan peserta didik dalam proses pembelajarannya merupakan penerapan metode dan model Lingkungan Belajar terbuka (OLEs).]]>
<![CDATA[DECODING CYBERPSYCHOLOGY: KEY TRENDS IN DIGITAL LEARNING - A BIBLIOMETRIC INSIGHT ]]>
<![CDATA[Herdianto, Roni]]>;
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Hariyanto, Febri Dwi]]>
<![CDATA[ Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Vol 9, No 1: JANUARY 2024 ]]>
Publisher : <![CDATA[Graduate School of Universitas Negeri Malang ]]>
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DOI: 10.17977/jptpp.v9i1.25134
<![CDATA[This bibliometric study aims to analyze the research literature on Cyberpsychology in learning. Cyberpsychology refers to the study of the impact of technology on human behavior, including learning. A bibliometric analysis of scientific documents published in journals indexed in Scopus was performed. The study aimed to identify research trends and collaborations between researchers and locate journals and articles of interest in the thematic area. The study's results will provide insights into the current state of research on Cyberpsychology in learning and identify potential areas for future research.]]>
<![CDATA[COMPARISON OF INDONESIA'S EXPORT-IMPORT WITH CHINA AFTER THE AGREEMENT ON AGRICULTURE (AoA) ]]>
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Setiawan, Perdi]]>;
<![CDATA[Kalfin, kalfin]]>
<![CDATA[ International Journal of Global Operations Research Vol. 2 No. 3 (2021): International Journal of Global Operations Research (IJGOR), August 2021 ]]>
Publisher : <![CDATA[iora ]]>
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DOI: 10.47194/ijgor.v2i3.85
<![CDATA[The agricultural sector is the most important sector in the Indonesian and Chinese economies. The role of this sector is not only in international trade activities, but also plays a role in the domestic economy, including food sufficiency. The agricultural policies of Indonesia and China are not only oriented to increasing agricultural productivity for trade purposes but also to improving the standard of living of the people, especially farmers. The flow of economic liberalization brought by the World Trade Organization (WTO) has become a dilemma for Indonesian and Chinese agriculture. On the one hand, the WTO accession decision opens access to wider international trade, but on the other hand, both countries must protect their agriculture through the determination of prices for agricultural products by the government. This paper aims to find out the comparison of Indonesia's exports and imports with China in the field of trade in agricultural products after the implementation of the Agreement on Agriculture (AoA) or agricultural agreements which are part of the WTO from January 1, 1995, to the present. The results of the study obtained that the comparison of Indonesia's exports and imports with China was more optimal. From the research results, it can be used as a comparison for the government in determining further policies to get maximum results.]]>
<![CDATA[Farmers' Response To The Rice Farming Business Insurance Program (AUTP) In Kramatwatu District ]]>
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Kalfin, Kalfin]]>
<![CDATA[ International Journal of Global Operations Research Vol. 2 No. 4 (2021): International Journal of Global Operations Research (IJGOR), November 2021 ]]>
Publisher : <![CDATA[iora ]]>
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DOI: 10.47194/ijgor.v2i4.86
<![CDATA[The agricultural sector is one attempt most vulnerable to the negative effects of climate change. Behavior extreme climate led not deficient or damage to the irrigation network, the farming, and agricultural infrastructure. To minimize risk losses from a threat that happened on agriculture. One alternative instrument risk management worth considering is the presence of agricultural insurance. The purpose of this research is to study a sort of descriptive program, identify, analyze, and describe a characteristic response of farmers on the insurance program rice farming (AUTP) in the Kramatwatu district. The methodology used in research is the method survey; the location of research is purposive on the basis that Kramatwatu district is a district that members of the farmer's group have an interest in the participation of the highest AUTP program. An analysis of the data used was analysis descriptive is used to give the percentage identification elements communication and the effectiveness of communication. While relations communication element to analyze the effectiveness of communication producers and farmers in the activities of the barns using analysis inferential through correlation test rank spearman. Based on the results of the study it can be seen that the cognitive response category agreed (46%), effective response category agreed (26%), conative response categories agreed (23%), and The results of this study indicate that of all factors associated with the level of farmer participation the AUTP program in Kramatwatu sub-district has an average valuation that includes the income and education factors have a weak but relative relationship, then the age factor and the area of land do not give any relation to the farmer's participation in the AUTP program.]]>
<![CDATA[PERBAIKAN TEKNIS SISTEM PENCATATAN PERSEDIAAN BERBASIS ANDROID DAN STRATEGI PEMASARAN PADA SENTRA PRODUKSI BATU BATA MERAH ]]>
<![CDATA[Asmoro, Wiwiek Kusumaning]]>;
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Setianingsih, Novie Astuti]]>;
<![CDATA[Andari, Atik Tri]]>;
<![CDATA[Widyastuti, Ratna]]>;
<![CDATA[Putranti, Eti]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v6i3.15018
<![CDATA[Urgensi dan identifikasi permasalahan yang dihadapi mitra pada Mitra Usaha Sentra Batu Bata Bustomi di Desa Silir Kecamatan Wates Kabupaten Kediri, diantaranya: 1) Kurangnya pengetahuan mitra mengenai pengelolaan persediaan barang sehingga mitra jarang melakukan stock opname dan minimnya pencatatan persediaan batu bata yang terkadang dicatat manual dan terkadang tidak dicatat, serta pencatatan stock batu bata tidak pernah dibukukan sehingga rawan kehilangan.. 2). Kurangnya pengetahuan mengenai strategi pemasaran produk karena masih bersifat menunggu pembeli dan menyetok batu bata, Tujuan Program Pengabdian Masyarakat ini adalah dalam upaya mengatasi masalah yang dihadapi mitra. Berdasarkan permasalahan prioritas yang harus ditangani maka beberapa solusi yang ditawarkan kepada mitra adalah : 1). Menerapkan dan memberikan pelatihan terkait aplikasi perhitungan stock batu bata yang akan memudahkan untuk mengetahui jumlah stock batu bata dan mencatat transaksi penjualan/pemesanan. Aplikasi yang digunakan dalam perhitungan stock batu bata berbasis android yaitu menggunakan aplikasi “Inventory Stock”. Aplikasi ini memudahkan mitra dalam menghitung dan mencatat batu bata yang tersedia di gudang dan yang sudah terjual; 2) Memberikan pelatihan dan pendampingan strategi pemasaran untuk meningkatkan pengetahuan mengenai strategi pemasaran produk melalui e-commerce atau yang berbasis digital dan tatacara penggunaannya.]]>
<![CDATA[Pengaruh Financial Technology, Literasi Keuangan, Inklusi Keuangan, Aksesibilitas Kredit Terhadap Keberlangsungan UMKM ]]>
<![CDATA[Asmoro, Wiwiek Kusumaning]]>;
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Setianingsih, Novie Astuti]]>;
<![CDATA[Putranti, Eti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2547
<![CDATA[Rapid technological developments have made changes in various sectors one of them is the financial sector. Financial technology, Financial Inclusion, Financial Literacy and Credit Accessibility as One form of development in the financial sector. This study aims to determine the influence of Financial Technology, Financial Literacy, Financial Inclusion and Credit Accessibility on the Sustainability of MSMEs in Kediri City. This research data is primary data collected through a questionnaire using a technique with a purposive sampling approach. The population of 517 MSME actors in the Culinary Sector with the calculation of the sample of the slovin formula of respondents from MSMEs in Kediri City was 84 samples. The data was obtained from a questionnaire distributed to MSME owners in the Culinary Sector registered at the Kediri City Cooperative and SME Trade Office. This study uses multiple linear regression analysis with the application of SPSS 23. The results of the study show that financial technology. Financial literacy, financial inclusion and credit accessibility have a positive and significant effect on the sustainability of MSMEs. Therefore, it can be concluded that the importance of financial technology for MSMEs in developing their business as well as financial literacy, financial inclusion and credit accessibility will have an impact on MSME capital and business sustainability.]]>
<![CDATA[PERBAIKAN TEKNIS SISTEM PENCATATAN PERSEDIAAN BERBASIS ANDROID DAN STRATEGI PEMASARAN PADA SENTRA PRODUKSI BATU BATA MERAH ]]>
<![CDATA[Asmoro, Wiwiek Kusumaning]]>;
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Setianingsih, Novie Astuti]]>;
<![CDATA[Andari, Atik Tri]]>;
<![CDATA[Widyastuti, Ratna]]>;
<![CDATA[Putranti, Eti]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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<![CDATA[Urgensi dan identifikasi permasalahan yang dihadapi mitra pada Mitra Usaha Sentra Batu Bata Bustomi di Desa Silir Kecamatan Wates Kabupaten Kediri, diantaranya: 1) Kurangnya pengetahuan mitra mengenai pengelolaan persediaan barang sehingga mitra jarang melakukan stock opname dan minimnya pencatatan persediaan batu bata yang terkadang dicatat manual dan terkadang tidak dicatat, serta pencatatan stock batu bata tidak pernah dibukukan sehingga rawan kehilangan.. 2). Kurangnya pengetahuan mengenai strategi pemasaran produk karena masih bersifat menunggu pembeli dan menyetok batu bata, Tujuan Program Pengabdian Masyarakat ini adalah dalam upaya mengatasi masalah yang dihadapi mitra. Berdasarkan permasalahan prioritas yang harus ditangani maka beberapa solusi yang ditawarkan kepada mitra adalah : 1). Menerapkan dan memberikan pelatihan terkait aplikasi perhitungan stock batu bata yang akan memudahkan untuk mengetahui jumlah stock batu bata dan mencatat transaksi penjualan/pemesanan. Aplikasi yang digunakan dalam perhitungan stock batu bata berbasis android yaitu menggunakan aplikasi “Inventory Stockâ€. Aplikasi ini memudahkan mitra dalam menghitung dan mencatat batu bata yang tersedia di gudang dan yang sudah terjual; 2) Memberikan pelatihan dan pendampingan strategi pemasaran untuk meningkatkan pengetahuan mengenai strategi pemasaran produk melalui e-commerce atau yang berbasis digital dan tatacara penggunaannya.]]>
<![CDATA[Optimizing Sales of MSME Products in Pandean Tourism Village through Marketplace Account Creation and Management Training ]]>
<![CDATA[Setiati, Fita]]>;
<![CDATA[Setiawan, Mohamad Arief]]>;
<![CDATA[Aalin, Elmi Rakhma]]>;
<![CDATA[Alawia, Mutia Tsalitsa]]>;
<![CDATA[Athoillah, Ahmad Saifi]]>;
<![CDATA[Asmoro, Wiwiek Kusumaning]]>
<![CDATA[ Jurnal Abdimas Vol. 29 No. 2 (2025): December 2025 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/abdimas.v29i2.33112
<![CDATA[The community service program conducted in Pandean Tourism Village focuses on increasing the capacity of MSMEs to utilize marketplace platforms to optimize their product sales. This program is motivated by the significant potential of local MSME products, but they still face challenges in digital marketing, particularly in utilizing marketplaces, which are currently an effective sales channel. Through this training, MSMEs are taught everything from creating a marketplace account, product photography techniques, writing compelling descriptions, and online store management strategies. The results of this community service program demonstrate an increase in participants' understanding and skills in managing Pandean Tourism Village's online store in the marketplace. MSMEs are expected to be able to independently create marketplace accounts, upload products with attractive photos and descriptions, and manage orders more professionally. The success of this program is measured not only by the participants' increased knowledge but also by the number of orders received through the marketplace platforms they manage, indicating that the program has had a direct impact on increasing sales of MSME products in Pandean Tourism Village.]]>
<![CDATA[Risk Control Of Onion (Allium ascalonicum L.) Production On Surjan Land ]]>
<![CDATA[Aliudin, Aliudin]]>;
<![CDATA[Wibowo, Aris Supriyo]]>;
<![CDATA[Sariyoga, Setiawan]]>;
<![CDATA[Setiawan, Mohamad Arief]]>
<![CDATA[ International Journal of Ethno-Sciences and Education Research Vol. 1 No. 3 (2021): International Journal of Ethno-Sciences and Education Research (IJEER) ]]>
Publisher : <![CDATA[Research Collaboration Community (Rescollacom) ]]>
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DOI: 10.46336/ijeer.v1i3.296
<![CDATA[Onion is one of the commodities of annual vegetable crops that have high economic value, a type of short-lived plant, can be propagated vegetatively or generatively, can be developed in low to highland areas and can be cultivated throughout the year. High demand for onions was not followed by supply of onion in the market. This is caused by high risks in the cultivation of Onions. As the theory of supply, the level of supply of a commodity will be affected by the amount of commodities produced. The research aims to analyze the risk factors for onion production and onion supply behavior. The method of this research was survey methode. The location of this research was at Tonjong, Kramatwatu subdistrict. The population of onions farmers was 117 farmers and the amount of the sample used in this research is 54 farmers. Sort of datas that used in this research were primary data and secondary data. The analysis data that used are risk analysis, and multiple linear regression analysis. The results showed that the level of risk of onion in Tonjong Village was 1621.91 or 32 percent of the productivity value obtained by farmers. The source of the risks on Onion farming in Tonjong Village are climate and weather, pests and plant diseases, land fertility, and the effectiveness of using inputs. There are two factors that significantly influence the behavior of onion offering in Tonjong Village, the cost variable of fungicide and the variable cost of insecticide.]]>
