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All Journal Jurnal Akuntansi dan Pajak MBR (Management and Business Review) Assets: Jurnal Akuntansi dan Pendidikan Journal of Dedicators Community Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Develop Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Bisnis dan Kewirausahaan Ekonis : Jurnal Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Bilancia : Jurnal Ilmiah Akuntansi Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Kajian Akuntansi JUTRIANCE

Utomo, Langgeng Prayitno

STIE PGRI Dewantara Jombang

Author-ID : 1310321

Arts Humanities Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Transportation Other

Published : 22 Documents Claim Missing Document

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Analisis Perdagangan Foreign Exchange dengan Pendekatan Ichimoku Kinko Hyo Langgeng Prayitno Utomo; Dadang Setiawan
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2020): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

This research aims to know how to analyse and determine foreign exchange trading using technical analysis using Ichimoku Kinko Hyo on the EUR-USD and USD-JPY currency pairs. This study uses a qualitative method which is a literature study using secondary data types, namely pictures taken from the back testing of the EUR-USD and USD-JPY currency pairs on the metatratder in January, February, and March. The study was conducted by applying a fundamental analysis that collects some information that is able to influence the economy and value of a currency, and technical analysis using Ichimoku Kinko Hyo which is able to show movement in the direction of a currency pair. The results of this study indicate that transaction decisions can be taken when both analyses show the same trend signal, whether price trends will move up or down.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Yuniep Mujati Suaidah; Langgeng Prayitno Utomo
Ekonis: Jurnal Ekonomi dan Bisnis Vol 20, No 2 (2018): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

This research aims to examine influence of good corporate governance mechanisms on earnings management in manufacturing companies. Good Corporate Governance mechanisms in this research measured by audit committee, independent commissioner, managerial ownership and profitability. This research is descriptive quantitative research. Sampling was purposive sampling method, in order yo obtain a sample of 11 manufacturing companies listed in The Indonesian Stock Exchange in 2014 until 2016. Method of analysis in this research is regression analysis after done classic assumption test. The result shows that partial examination, audit committee and board of independent commissioner did not significant influence to earnings management. Managerial ownership and profitability has a significant influence to earnings management. While the simultaneously influence of good corporate governance machanisms consist of audit committee, board of independent commissioner, managerial ownership and profitability has significant influence to earnings management. Keywords: Good Corporate Governance Mechanisms, Audit Committee, Independent Commissioner, Managerial Ownership, Profitability, and Earnings Management.

Determinan pengambilan keputusan hedging menggunakan instrumen derivatif valas Langgeng Prayitno Utomo; Benih Hartanti
MBR (Management and Business Review) Vol 4 No 1 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v4i1.4611

Tujuan penelitian untuk mengetahui implikasi leverage, likuiditas, profitabilitas, dan kepemilikan manajerial terhadap pengambilan keputusan hedging dengan menggunakan instrumen derivatif valuta asing. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan program SPSS, hasil pengujian menggunakan metode regresi linier berganda, menunjukkan hasil bahwa dari keempat variabel yang digunakan dalam penelitian ini, menemukan bahwa leverage, likuiditas, dan profitabilitas berpengaruh negatif terhadap keputusan hedging, sedangkan kepemilikan manajerial berpengaruh positif terhadap keputusan hedging. Dari hasil regresi juga menunjukkan bahwa leverage, likuiditas, profitabilitas, dan kepemilikan manajerial secara simultan berpengaruh signifikan terhadap pengambilan keputusan hedging.

Stress escapism, solo traveler motivation in terms of consumer behavior Nuri Purwanto; Langgeng Prayitno Utomo; Kristin Juwita
Proceeding of the International Conference on Family Business and Entrepreneurship 2022: Proceeding of 6th International Conference on Family Business and Entrepreneurship
Publisher : President University

This study aims to find and analyze the motivation of millenials generation to do solo traveling. The method used in this research is qualitative with a case study approach. The data analysis was Miles and Huberman’s model and tested by triangulation of sources. The result of this study found several motivations for millenials generation doing solo traveling, including consumer behavior that indicates psychological factors, utilitarian motivation, and hedonic motivation. This study also found that the dominant factor is hedonic motivation, which satisfies the emotional aspect.

PERLAKUAN AKUNTANSI UNTUK HERITAGE ASSET PADA PENINGGALAN PURBAKALA Langgeng Prayitno Utomo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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

This study aims to assess the accounting treatment for heritage assets at the Mojokerto Cultural Heritage Preservation Center. This study used a qualitative approach. The data used was primary data obtained through in-depth interviews with informants. In addition, secondary data in the form of financial reports were also used to complete the research. The analysis tool used source triangulation. The results showed that the management of historical assets at the Mojokerto Cultural Heritage Preservation Center was in accordance with the Government Accounting Standard Guidelines 07, which was recognized after a letter of determination from the authorities was issued. Although the valuation of historic assets was still having difficulty determining the method that was in accordance with Government Accounting Standard Guidelines 07, namely historical assets were valued at zero and disclosed in the Notes to Financial Statements without value by only stating the number of units of the historic asset and only recording the price of the fee for the discovery of historical objects at the registration section at the Mojokerto Cultural Conservation Preservation Center

Temanten.Id Start Up Social Enterprise : Bersatu Kita Mampu Penelitian Terapan Pada Program Wirausaha Merdeka Chusnul Rofiah; Nuri Purwanto; Langgeng Prayitno Utomo
Develop Vol 7 No 2 (2023)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/dev.v7i2.6156

This article explores Temanten.id start up Apps is a Social Enterprise Business Network focusing on collaborative efforts of young people to strengthen business resilience and sustainability. This approach offers multiple benefits which provide various kinds of conveniences for holding special Javanese weddings including counting auspicious days, as well as various complete wedding preparation ceremony https://bit.ly/E-Katalog_TEMANTEN with high-quality services at affordable prices and provide students with an authentic work experience to be flexible, operate on a project basis, and prepare themselves for a 'portfolio career'. future. The case study approach builds on previous studies (Adler & Clark, 1991; Leonard-Barton, 1992; Von Hippel & Tire, 1995; and Hoopes & Postrel, 1999). Case studies on 216 new businesses founded by 610 students from 60 universities throughout Indonesia to become new entrepreneurs. Investigating entrepreneurial product development and product development performance under multiple knowledge auspices, the authors conducted multidivisional comparative case studies, testing new products through product validation programs conducted during the learning process. Findings/Results: Temanten.Id Start Up Social Enterprise in Collaborative Business Development Run by Students: Opportunities for Students and SMEs: (1) Structure; (2) Revenue Sharing; (3) Opportunity; (4) Partner Selection and Commercialization; (5) Recruiting Operational Challenges; (6) Conceptual Future Expansion/Expansion Model; (7) Mission, Students can be better prepared for careers to gain valuable work experience before graduating as PWM participants through this model. During the PWM process, the Temanten.id team learned important points to avoid failure in startup development, including: (1) Product Time; (2) Product design; (3) Improper Distribution or Sales Strategy; (4) Unclear Business Definition; (5) Excessive reliance on a single customer; (6) Initial Capitalization; (7) Assume Debt Instruments; (8) Problems with Venture Capital (9) Ineffective team; (10) Personal problems; (11) One Track Thinking; (12) Cultural/Social Factors.

BUKU DIGITAL PRAKTIK AKUNTANSI JASA (BUDIAJA) AS A LEARNING SUPPORT IN THE INTRODUCTION TO ACCOUNTING COURSE Purwanto Nuri; Utomo Langgeng Prayitno; Mutiarni Rita
COMVICE: Journal Of Community Service Vol. 7 No. 2 (2023): Oktober 2023
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v7i2.1181

As one of the leading universities in Jombang, STIE PGRI Dewantara Jombang strives to provide the best possible service to all students with various abilities, including students who are slow learners. A learning aid technology was created that makes it easier for students to carry out lectures, one of which is the Introduction to Accounting course. This activity aims to create learning aids technology to make it easier for students to absorb the lesson with the BUDIAJA application. This activity lasted approximately five months, from the preparation stage to the final evaluation of the activity. This activity involved the writing team, a professional software developer, 20 volunteer students, and educational technology consultants. From the results of the activity, it is known that the response given by students after using BUDIAJA was very good and increased understanding. The follow-up plan for this activity is to develop the program so that it can be applied to other courses.

TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.

The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.

PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI DI INDONESIA Langgeng Prayitno Utomo
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.82

This research was conducted to analyze the impact of disclosure on environmental, social and governance (ESG) performance on a company's financial performance. The company's financial performance in this study is assessed by Return On Assets. The business of energy sector companies in Indonesia in 2018-2022 which are listed on the Indonesia Stock Exchange are the population of this study. The sampling method used purposive sampling to obtain a total of 9 energy sector companies whose annual reports and sustainability reports are published on their respective company websites. The method of analysis for environmental, social and governance disclosures is measured based on the GRI standard. The research findings show that ESG performance has a positive effect on financial performance. In further analysis, environmental disclosure and social disclosure show a negative effect on the company's financial performance. Conversely, disclosure of governance has a positive effect on financial performance

Co-Authors Benih Hartanti Chusnul Rofiah Etty Harya Ningsi Grahita Chandrarin Harianto Respati Hermanto, Suwardi Bambang Hery Widijanto Kristin Juwita Nur Anisah Nur Fadjrih Asyik Nuri Purwanto Prihat Assih Rachyu Purbowati Retna Safriliana Rita Mutiarni Setia Budi Kurniawan Siti Zuhroh YUNIEP MUJATI SUAIDAH

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