Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Budimas : Jurnal Pengabdian Masyarakat International Journal of Global Operations Research International Journal of Ethno-Sciences and Education Research Jurnal Abdimas
Setiawan, Mohamad Arief
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
DO EARNINGS MANAGEMENT ABLE TO REDUCE STICKINESS COST LEVELS? Martania, Rani Media; Eltivia, Nurafni; Setiawan, Mohamad Arief
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.106 KB) | DOI: 10.22219/jrak.v8i2.32

Abstract

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.
COMPARISON OF INDONESIA'S EXPORT-IMPORT WITH CHINA AFTER THE AGREEMENT ON AGRICULTURE (AoA) Setiawan, Mohamad Arief; Setiawan, Perdi; Kalfin, kalfin
International Journal of Global Operations Research Vol. 2 No. 3 (2021): International Journal of Global Operations Research (IJGOR), August 2021
Publisher : iora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/ijgor.v2i3.85

Abstract

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.
Farmers' Response To The Rice Farming Business Insurance Program (AUTP) In Kramatwatu District Setiawan, Mohamad Arief; Kalfin, Kalfin
International Journal of Global Operations Research Vol. 2 No. 4 (2021): International Journal of Global Operations Research (IJGOR), November 2021
Publisher : iora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/ijgor.v2i4.86

Abstract

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.
PERBAIKAN TEKNIS SISTEM PENCATATAN PERSEDIAAN BERBASIS ANDROID DAN STRATEGI PEMASARAN PADA SENTRA PRODUKSI BATU BATA MERAH Asmoro, Wiwiek Kusumaning; Setiawan, Mohamad Arief; Setianingsih, Novie Astuti; Andari, Atik Tri; Widyastuti, Ratna; Putranti, Eti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15018

Abstract

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.
PERBAIKAN TEKNIS SISTEM PENCATATAN PERSEDIAAN BERBASIS ANDROID DAN STRATEGI PEMASARAN PADA SENTRA PRODUKSI BATU BATA MERAH Asmoro, Wiwiek Kusumaning; Setiawan, Mohamad Arief; Setianingsih, Novie Astuti; Andari, Atik Tri; Widyastuti, Ratna; Putranti, Eti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

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.
Optimizing Sales of MSME Products in Pandean Tourism Village through Marketplace Account Creation and Management Training Setiati, Fita; Setiawan, Mohamad Arief; Aalin, Elmi Rakhma; Alawia, Mutia Tsalitsa; Athoillah, Ahmad Saifi; Asmoro, Wiwiek Kusumaning
Jurnal Abdimas Vol. 29 No. 2 (2025): December 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v29i2.33112

Abstract

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.
Risk Control Of Onion (Allium ascalonicum L.) Production On Surjan Land Aliudin, Aliudin; Wibowo, Aris Supriyo; Sariyoga, Setiawan; Setiawan, Mohamad Arief
International Journal of Ethno-Sciences and Education Research Vol. 1 No. 3 (2021): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v1i3.296

Abstract

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.
Marketing Communication Strategy Of Riyan Farm Hydroponic Vegetable (Case Of Riyan Farm Smes, Serang City) Mulyati, Sri; Krisdianto, Nanang; Setiawan, Mohamad Arief
International Journal of Ethno-Sciences and Education Research Vol. 1 No. 3 (2021): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v1i3.297

Abstract

Riyan Farm is one of agricultural business that uses hydroponic method to grow vegetables in Serang City. However, many people of Serang City and the county around are still not knowing Riyan Farm’s hydroponic product which results in decreased sales. This requires Riyan Farm to determind the right marketing communication strategy. This study lasted for 7 months with several considerations. The research took place on RSS Pemda Housing Block D1 Banjarsari District Cipocok Jaya Serang City Banten. This research uses a benchmarking approach against other business that have similar products and have been successful in the market. Benchmarking method performed by collecting information from other Farm’s product through in-depth interviews and observation and other data that have reliable information as books and literature. The analysis tools used are Gap analysis, IFE matrix, EFE matrix and SWOT matrix. The Gap analysis based on marketing communication mix results in 7 recommendation of communication strategy. In order to create the applicative strategy that suits company’s environment, those 7 recommendations should be combined with the result of SWOT Analysis. The last of result shows 5 market communication alternative strategy.
Co-Authors Aalin, Elmi Rakhma Alawia, Mutia Tsalitsa Aliudin Aliudin Aris Supriyo Wibowo, Aris Supriyo Asmoro, Wiwiek Kusumaning Athoillah, Ahmad Saifi Atik Tri Andari, Atik Tri Hariyanto, Febri Dwi Hefri Asra Omika kalfin Kalfin Krisdianto, Nanang Martania, Rani Media Nurafni Eltivia Putranti, Eti Ratna Widyastuti, Ratna Roni Herdianto Setianingsih, Novie Astuti Setiati, Fita Setiawan Sariyoga, Setiawan Setiawan, Perdi Sri Mulyati