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The Practice Of Strategic Management Accounting In Public Sector Indonesia Sriyono; Effendi, Mohamad Irhas; Sirait, Afni
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1675

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Market orientation, cost leadership strategies, strategic management accounting practices, competitor accounting, and customer accounting of village-owned enterprises in Indonesia were the focus of this study's effort to identify empirical evidence of a causal link between them. Village-owned businesses in Indonesia and the role manager of those businesses are the subjects of this quantitative study. Applying SMA practice-competitor Accounting and SMA practice-customer Accounting in supported Village Owned Enterprises in Indonesia is positively impacted by market orientation and cost leadership strategies. This paper offers empirical proof that SMA Practice-Customer Accounting and SMA Practice-Competitor Accounting have been created and implemented in Indonesian village-owned businesses, with implications for theory. These findings corroborate the contingent hypothesis, which holds no universally applicable rules.
Pengaruh Uang Saku, Lingkungan Sosial dan Locus of Control Terhadap Perilaku Keuangan dengan Financial Technology Sebagai Variabel Intervening Puspitasari, Kristina Indah; Sriyono; Herlinda Maya Kumalasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2120

Abstract

This research aims to determine the influence of Pocket Money, Social Environment and Locus of Control on Financial Behavior with Financial Technology as an Intervening Variable. The research method in this study uses quantitative research methods with primary data sources obtained by distributing questionnaires. Sampling was carried out using probability sampling and resulted in 100 student respondents. Data analysis techniques use SmartPLS4. The research results show that: (1) Pocket Money has no effect on Financial Technology (2) Social Environment has an effect on Financial Technology (3) Locus of Control has an effect on Financial Technology (4) Pocket Money has no effect on Financial Behavior (5) Social Environment has an effect on Financial Behavior (6) Financial Technology influences Financial Behavior (7) Locus of Control influences Financial Behavior (8) Financial Technology cannot be an intermediary for Pocket Money in influencing Financial Behavior (9) Financial Technology cannot be an intermediary for the Social Environment in influencing Financial Behavior (10) Financial Technology cannot be an intermediary for Locus of Control in influencing Financial Behavior.
Transparansi Pelayanan Penyaluran Dana Sedekah Pada Kantor Layanan Lazismu Umsida Dhamar Kenda, Ardent; Wisnu Panggah Setiyono; Sriyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.2676

Abstract

Tujuan penelitian ini untuk mendeskripsikan transparansi pelayanan penyaluran dana sedekah pada kantor layanan Lazismu Umsida. Analisis data dilakukan dengan analisis model interaktif oleh Miles dan Huberman. Hasil penelitian menunjukkan transparansi pelayanan penyaluran dana sedekah pada kantor latanan Lazismu Umsida diketahui dari empat hal. Pertama, Lazismu Umsida menyediakan laporan keuangan tiap 6 bulan sekali serta memiliki sarana penyediaan informasi yakni muzaki corner dan media sosial infaq Gisma Umsida. Kedua, Lazismu Umsida memiliki data yang jelas dan lengkap tentang tujuan penyaluran dana sedekah dan kriteria yang ditetapkan untuk pihak-pihak yang menerima dan proses penyaluran dana sedekah. Ketiga, ada kejelasan informasi tentang tujuan, target dana sedekah dan cara penggunaan dana tersebut serta kemudahan akses bagi masyarakat. Keempat, Lazismu Umsida menyalurkan dana sedekah mengacu pada Undang-Undang Nomor 23 Tahun 2011 tentang pengelolaan Zakat atau Sedekah dan Peraturan Menteri Agama Nomor 5 Tahun 2016 tentang Tata Cara Pengenaan Sanksi Administratif dalam Pengeloaan Zakat dan Sedekah.
Pengkajian Kebutuhan Dasar Perawatan Paliatif Pasien Paska CABG (Coronary Artery Bypass Graft) di Ruang Perawatan Intensif Astuti, Nining Puji; Sriyono; Kurniawati, Ninuk Dian; Saktiana, Henry
ASJN (Aisyiyah Surakarta Journal of Nursing) Vol 4 No 2 (2023): DESEMBER
Publisher : P3M Universitas Aisyiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30787/asjn.v4i2.1339

Abstract

Latar Belakang: Perawatan paliatif merupakan layanan keperawatan yang seharusnya diberikan sejak pasien didiagnosis sakit kronis, masa perawatan hingga meninggal dunia dan berduka. Namun kondisi ini dimaknai berbeda oleh Indonesia dimana perawatan paliatif didefinisikan sebagai perawatan menjelang ajal kematian sehingga dalam perawatan pasien paska bedah jantung tim medis tidak berkenan melakukan kolaborasi dalam tindakan paliatif sedangkan kebutuhan dasar perawatan harus tetap dijalankan untuk memaksimalkan kualitas hidup pasien. Tujuan: Studi kasus ini bertujuan untuk membahas peran tindakan perawatan paliatif dalam perawatan pasien paska bedah jantung pada pasien paska CABG di Ruang ICCU RSUP Dr. Kariadi Semarang pada bulan Juli 2023. Metode: Penelitian dilakukan dengan pendekatan deskriptif kualitatif studi kasus melalui wawancara pasien, keluarga dan analisa kasus hasil pemeriksaan medis pasien. Hasil: Program perawatan paliatif pasien paska tindakan CABG belum terintegrasi dengan tim perawatan paliatif. Hasil pengkajian kebutuhan dasar pasien paliatif di dapatkan data bahwa pasien dan keluarga membutuhkan perawatan paliatif untuk mengurangi gejala nyeri, kelelahan, insomnia, kehilangan nafsu makan dan dampak finansial akibat kondisi sakit pasien. Kesimpulan: Hasil penelitian ini dapat digunakan sebagai pengembangan ilmu pengetahuan terkait pentingnya pengkajian kebutuhan dasar untuk memaksimalkan kualitas hidup pasien paska CABG. Diperlukan alat ukur pengkajian kebutuhan dasar perawatan paliatif guna mengukur kebutuhan dasar perawatan paliatif.
INVESTMENT STRATEGY, BUSINESS CAPITAL AND INCOME AGAINST RECESSION RISK THROUGH GOVERNMENT REGULATIONS IN THE CONTEXT OF ACHIEVING SDG'S NO. 9 Supardi; Sriyono; Lisa, Oyong
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.51

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Objective: This study examines the relationship between investment methodology, working capital, and income in the context of recessionary uncertainty. It specifically explores the role of government regulations in advancing Sustainable Development Goal (SDG) No. 9, focusing on industrial innovation, infrastructure, and resilience. Method: The investigation employs an explanatory and scientific approach, integrating theoretical and empirical analysis to assess the interactions between investment strategies, working capital, income, and government regulations during economic downturns. Data are analyzed to evaluate the mediating effects of government regulation on these variables.  Results:  The findings indicate that investment strategies targeting critical infrastructure foster durable economic expansion, enhancing resilience during recessions. Flexible working capital management mitigates market instability risks. The results reveal that investment strategies and income significantly influence government regulation, while enterprise capital does not. Additionally, investment strategies and venture capital impact recession risks indirectly through government regulation, which also mediates the influence of income on recession risk.  Novelty: This study uniquely highlights the mediating role of government regulation in linking income and recession risk, as well as its impact on investment strategies and venture capital. By aligning these insights with SDG No. 9, it contributes to the broader understanding of how economic policies and private sector strategies can collaboratively enhance resilience during economic downturns.
Increasing the Income of SMEs in Indonesia through the Power of Quality and Education: Meningkatkan Pendapatan UKM di Indonesia melalui Kekuatan Kualitas dan Pendidikan Farhansyah, Rizky Fajar; Sriyono
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1129

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This study explores the impact of product quality and the educational level of small and medium enterprise (SME) owners on SME income in Sidoarjo Regency, Indonesia. Using a quantitative approach with survey data from 52 SMEs, the analysis via SMARTPLS4 reveals that both product quality and education significantly influence SME income. The findings suggest that enhancing product quality and investing in education can lead to higher SME income, providing valuable insights for SME owners and policymakers to support economic growth in the region. Highlight: Impact: Product quality and education level significantly influence SME income. Method: Analyzed 52 SMEs in Sidoarjo using SMARTPLS4. Recommendation: Improve product quality and education to boost SME income. Keyword: SMEs, product quality, education level, income, Sidoarjo Regency
Big Data and Strengthening MSMEs After the Covid-19 Pandemic (Development Studies on Batik MSMEs in East Java) Putri, Rumanintya Lisaria; Hidayat, Sarif; Suprapto; Wahyono, Eko; Sriyono; Rahmawati, Lili
IAIC Transactions on Sustainable Digital Innovation (ITSDI) Vol 4 No 2 (2023): April
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/itsdi.v4i2.574

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This research aims to analyze the effect of online business on economic growth in Java Island, segment and optimize aspects that support the development of internet business in the locus of Java Island, especially East Java Province, and complement it with a The existence of social.The method used is a combination of 5 techniques, namely regression analysis, thematic map visualization, clustering, spatial analysis, and text mining. This research has major implications for the development of MSMEs because MSMEs have succeeded in implementing e-commers in their sales and this greatly affects economic growth. Through the support of other analyses, it will also be known that the factors that support economic growth are more complete. The results show that online business affects the economic growth of provinces in Java. Online business businesses need to continue to be optimized by improving the quality of HDI and web networks, especially in the development priority areas of East Java Province. Programs related to the advanced economy need to be encouraged to align changes in the order of society with MSME activities in adapting to the e-digitalization period. This research has major implications for the development of MSMEs because MSMEs have succeeded in implementing e-commers in their sales and this greatly affects economic growth. Through the support of other analyses, it will also be known that the factors that support economic growth are more complete. This condition is more specific to developing countries and Covid-19 Pandemi.
Pengaruh Cash Ratio, Return On Assets, Firm Size, dan Debt To Equity Ratio terhadap Dividend Payout Ratio: Studi pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI periode 2017-2021 Muchammad Andi Muhaimin; Sriyono; Detak Prapanca
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2477

Abstract

This research determines the influence of Cash Ratio, Return On Assets, Firm Size, and Debt To Equity Ratio on Dividend Payout Ratio. The sample for this research was taken from 10 Automotive and Component Sub-Sector Manufacturing companies listed on the IDX for the 2017-2021 period. Then, this research uses quantitative methods with descriptive statistical calculation techniques and linear regression analysis. The existing data was processed using Eviews software version 12. The research results show that Cash Ratio, Return on Assets, Firm Size do not affect the company's Dividend Payout Ratio. Conversely, the Debt to Equity Ratio affects the Company's Dividend Payot Ratio.
Mengkaji Perilaku Keuangan Pribadi; Fokus pada Gaya Hidup, E-Commerce, Kontrol Diri, dan Pendapatan Sinta Devi; Sriyono; Wisnu Panggah Setiyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3598

Abstract

This research examines personal financial behavior in Sidoarjo City in the early adult generation. The aim of this research is to deepen understanding of how individuals in Sidoarjo City manage their personal finances. Quantitative methods were used with non-probability sampling techniques on 117 individuals who were working and had their own income. The results of the analysis show that there is no influence of lifestyle on financial behavior, but e-commerce and self-control have a positive and significant influence on financial behavior. Meanwhile, income has no influence on financial behavior. This research highlights the importance of financial literacy and self-control in managing personal finances, especially among the younger generation.
Integrating E-Module with Project Based Learning (PjBL): a Strategy to Improve Students' Collaboration Abilities and Scientific Literacy Nurussalamah, Umi; Fatmaryanti, Siska Desy; Sriyono
Jurnal Penelitian Pendidikan IPA Vol 11 No 3 (2025): March
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i3.10864

Abstract

This study explores the integration of E-Modules with Project-Based Learning (PjBL) as a strategy to enhance student collaboration and scientific literacy. The research follows the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) model and was conducted in one of the high schools in Central Java, involving limited trials and extensive trials (5 and 31) students. The developed E-Module was validated by experts, achieving an average score of 3.50 in both material and media evaluation, categorizing it as valid. The practicality assessment of the E-Module obtained 84.47% with a very practical category. Observations of collaboration skills yielded an 80.5% practicality score. The module's effectiveness was evident in the significant improvement of students' collaboration skills (N-Gain = 0.8, high category) and scientific literacy (N-Gain = 0.74, high category). These findings highlight the potential of PjBL-based E-Modules as an effective tool for improving student engagement, collaboration, and scientific literacy in measurement-related learning. The results suggest that this approach can be replicated or expanded to other topics to further enhance student-centered learning.
Co-Authors Abduh, Haziki ahmad rizal Ainur Rodiyah Akhmad Afandi Amalia Ayu Savitri Andi Irwan Benardi Anisyah, Dewi Anwar, Rostini Apik Budi Santoso Arif Setiawan Ashar, Muhammad Azzahrani, Farahdina Safa CHOIRUNNISA Dearelsa, Ghina Balqis Denny Machrus Aly Detak Prapanca Dewi, Fina Rahma Dhamar Kenda, Ardent Dhea Ariesta Putri Efendy, Baiq Daffania Effendi, Mohamad Irhas Eka, Bryan Eko Wahyono, Eko Endang Noer Anisah Erni Suharini Faadilah, Ashifa Hasna Farhansyah, Rizky Fajar Fauziyah, Emah Febriyanti, Rada Firda Pramesti Nur Rahmadhani Firdaus Budhy Saputro Fitri Nur Soleha Friza Youlinda Hadiah Fitriyah Hari Sundana Herlinda Maya Kumala Sari Herlinda Maya Kumalasari Iffat, Emmira Irwanto, Mokh. Islakhudin, Fatwa Nur Askhab Jujuk Proboningsih, Jujuk K. Frank, Simon Abdi Kudus, Nihlatul Kumalasari, Herlinda Maya Kurniawati, Ninuk Dian Lia Safitri Maryanti, Herdina Miftachul Faiz Muhadi Mochammad Nur Huda Mohammad Zamroni Muchammad Andi Muhaimin Muhammad Rizki Alwi Ardana Muhammad Saleh Mulyana, Akhbar Candra Muzdalifah Narsih, Dwi NASIR, MOH. Nila Osama Nining Puji Astuti Nurussalamah, Umi Okvinia, Putri Nur Oyong Lisa Pradika Adi Wijayanto Pramana, Putu Agus Aditya Pramesta, Novi Indah Prapanca , Detak Prasetyo, Alfian Cahyo Purwitasari, Oktavia Puspitasari, Kristina Indah Putra, Andri Nusantara Raharjo, Dirham Rahmawati, Lili Rahmayani, Aprilia Rahmi Pinahayu, Ek Ajeng Ramdhani Rita Ambarwati Sukmono Rumanintya Lisaria Putri, Rumanintya Lisaria Safira Ariskiya Safitri, Amalia Dewi Saktiana, Henry Samrotul Ilmi Sarif Hidayat, Sarif Sarpangga Putri, Fierda Lestari Sarwenda Biduri Setiawan, Aries F. Setiawan Setiyono, Wisnu Panggah Sigit Hermawan Sinta Devi Sirait, Afni Siska Desy Fatmaryanti Siska Putri Utami Siti Sopiyah Sofiyatus Zahro Sugiarto, Herri Sumartik Supardi SUPRAPTO Surya, Prima Ardiansah Suryadini, Suci Tiara Nur Mediana Faradilah Triyanto, Ade Tsuraya Zahira Najah Wisnu Panggah Setiyono Wiwit Hariyanto Zamani, Moch Zaky