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All Journal Al-Ibrah : Jurnal Pendidikan dan Keilmuan Islam Publikauma : Jurnal Administrasi Publik Universitas Medan Area Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Pendas : Jurnah Ilmiah Pendidikan Dasar Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Perilaku dan Strategi Bisnis Mudir : Jurnal Manajemen Pendidikan International Journal of Economics, Business and Accounting Research (IJEBAR) Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik IJGIE (International Journal of Graduate of Islamic Education) Alibbaa': Jurnal Pendidikan Bahasa Arab Jurnal Ilmiah ASET Indonesian Journal of Primary Science Education (IJPSE) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Sistem Cerdas dan Rekayasa Seminar Nasional Ilmu Terapan Teaching English and Language Learning English Journal AMMA : Jurnal Pengabdian Masyarakat Jurnal Rekayasa Sistem Informasi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Widya Dharma Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Darmanto
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Journal : Media Akuntansi

 1 
BAURAN ORIETASI STRATEGI BERBASIS DEMOGRAFI UNTUK MENGOPTIMALKAN KINERJA UMKM : VARIABEL MODERASI ORIENTASI PERUBAHAN, MEDIASI KEUNGGULAN BERSAING PADA UMKM DI JAWA TENGAH INDONESIA Darmanto; Sri Wardaya
Media Akuntansi Vol 30 No 01 (2018): Januari - Juni 2018
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v30i01.78

Abstract

Tujuan penelitian menganalisis pengaruh variabel demografi pada variabel anteseden orientasi pelanggan. orientasi strategi, kinerja UMKM, pengaruh orientasi kewirausahaan, reward dan pembelajaran pada orientasi pelanggan, pengaruh orientasi pelanggan, pesaing pada orientasi inovasi, pengaruh orientasi pelanggan, pesaing, keunggulan bersaing pada Kinerja UMKM, peran perubahan organisai dalam memoderasi pengaruh orientasi pelanggan, pesaing pada orientasi inovasi. peran keunggulan bersaing dalam memediasi orientasi pelanggan, pesaing dan inovasi pada kinerja UMKM. Populasi penelitian ini yaitu UMKM makanan di Jawa tengah. Sampel 750 dipilih dengan teknik convenience sampling, Analisis Cros tab dugunakan untuk mengetahui pengaruh variabel demografi pada variabel anteseden orientasi pelanggan, dimensi orientasi strategi dan kinerja organisasi. Pengaruh variabel anteseden pada orientasi pelanggan, dimensi orientasi strategi pada kinerja organisasi, peran variabel perubahan memoderasi orientasi pelanggan dan pesaing pada orientasi inovasi, peran variabel keunggulan bersaing memediasi orientasi pelanggan, inovasi dan pesaing pada kinerja organisasi di gunakan analisis Struktural Equation Model (SEM). Hasil analisis menunjukkanGender, usia, pedidikan, pengalaman dan jumlah karyawan berpengaruh pada variabel anteseden orientasi pelanggan, Gender, usia, pedidikan, pengalaman dan jumlah karyawan berpengaruh pada variabel orientasi strategi, Gender, usia, pedidikan, pengalaman dan jumlah karyawan berpengaruh pada kinerja, Kewirausahaan, reward dan pembelajaran berpengaruh pada orientasi pelanggan, Orientasi pelanggan dan pesaing berpengaruh pada orientasi inovasi, Orientasi pelanggan, pesaing, keunggulan bersaing berpengaruh pada Kinerja, Perubaahan organisai berperan memperkuat pengaruh orientasi pelanggan, pesaing pada orientasi inovasi, Keunggulan bersaing bersaing berperan memediasi pengaruh orientasi pelanggan, pesaing dan inovasi pada kinerja.
LINKAGES FINANCIAL DISTRESS, GROWTH OPPORTUNITIES, LITIGATION RISK, POLITICAL COST AND ACCOUNTING CONSERVATISM Darmanto; Karlina Hogiana Suprihadi Putri
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.95

Abstract

This study aims to examine whether Financial Distress, Growth Opportunities, Litigation Risk and Political Cost Against Accounting Conservatism in Manufacturing Companies on the Stock Exchange in 2016-2018. Population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 75 companies per year with a sampling technique using purposive sampling method. The data used in the form of the company's annual financial statements obtained from www.idx.co.id. Data analysis techniques were performed using multiple regression analysis with the help of SPSS version 16.0 Data analysis of this study uses multiple linear regression which results that the risk of litigation has a positive and significant effect on accounting conservatism, while financial distress, growth opportunities, and political cost do not significantly influence accounting conservatism. This study also shows that the independent variables influence the dependent variable together. Adjusted R2 test results mean that the independent variable affects the dependent variable of accounting conservatism by 35.5%, and the remaining 64.5% is influenced by other factors not tested in this study.
MENINGKATKAN PARTISIPASI MASYARAKAT DALAM PENGELOLAAN SAMPAH DENGAN METODE FERMENTASI DI DESA PAULAN KECAMATAN COLOMADU KABUPATEN KARANGANYAR Darmanto
Media Akuntansi Vol 33 No 01 (2021): Januari - Juni 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i01.106

Abstract

Pengabdian masyarakat ini bertujuan untuk menjadikan masyarakat desa Paulan kecamatan Colomadu semuanya mengetahui dan memahami yang dilakukan oleh pemerintah desa Paulan dan berpartisipasi  dalam pengolahan sampah dengan mengumpulkan sampah dan memisahkan antara sampah organic dan unorganic. Metode ceramah dan konsultasi digunakan dalam pengabdian ini. Ceramah dimulai dari pengurus PKK tingkat kelurahan, tingkat RW, tingkat RT dan samapai ke tingkat dasa wisma. Hasil dari pengabdian masyarakat ini Sebagian besar masyarakat mengetahui dan memahami pengelolaan sampah yang dilakukan pemerintah desa Paulan dengan metode fermentasi. Masyarakat desa Paulan ikut berpartisipasi dalam pengelolan samapah dengan ikut menjadi pungumpul sampah.
THE EFFECT OF EXECUTIVE COMPENSATION, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY AND COMPANY AGE ON TAX AVOIDANCE Darmanto; Oktavianus Satu
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.124

Abstract

profitability, leverage, capital intensity and age against tax avoidance. Population in this reasearch is the company LQ45 index in Indonesia Stock Exchange period 2017-2020. The method of determining the sample used in this reasearch was purposive sampling. Total sample used in this reasearch is 120 financial report from 30 company. The Hypothesis in this research was tested using multiple regresion analysis. The results of the study found 1) executive compensation had a significant positive effect on tax avoidance (p = 0.000), 2) profitability had no significant effect on tax avoidance (p = 0.533), 3) leverage had no significant effect on tax avoidance (p = 0.341), 4 ) capital intensity has a significant positive effect on tax avoidance (p = 0.001), 5) company age has no significant effect on tax avoidance (p  = 0.846).  
KETERKAITAN MODAL INTELEKTUAL, STRATEGI DIVERSIFIKASI, KEPUTUSAN PENDANAAN DAN STRUKTUR KEPEMILIKAN DENGAN KINERJA KEUANGAN PADA PERBANKAN DAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN PERIODE 2017-2020 Darmanto; Yenni Maria Sridarta; Etheldreda Prabandasari Bria
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.150

Abstract

This study aims to determine the effect of Ownership Structure, Diversification Strategy, Intellectual Capital, and Funding Decisions on the Company's Financial Performance. The independent variables in this research are Ownership Structure, Diversification Strategy, Intellectual Capital, and Funding Decisions. Meanwhile, the Depanden variable in this study is the Company's Financial Performance.The population in this study are financial and insurance companies in the financial sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample used was 40 companies using purposive sampling method. This research uses multiple linear regression analysis method.The results of hypothesis testing show that Managerial Ownership has a positive effect on financial performance, Institutional ownership has a positive effect on financial performance. Public Ownership has a positive effect on financial performance. Diversification strategy has a positive effect on financial performance,Intellectual Capital has a positive effect on financial performance., Funding decisions have a positive effect on financial performance.
Co-Authors Abdullah Zailani Abu Mansur, Abu Agus Prayitno AGUS PRAYITNO Ahmad Zuhri Rosyidi Amalia, Amah Annisa Astrid Anwar, Muchammad Syaiful Aprianingsih, Heny Ari Warokka, Ari Arvin Efriani Asy'arie, Bima Fandi Azizah, Suti Mega Nur Baehaqi Basuki Sri Rahayu Budiyono Budiyono Cahyanto, Gilang eko Cholis, Muhammad Cukup Islamiarso Dhaniswara, Erwin Eprianto Esti Setiawati Etheldreda Prabandasari Bria Fitri Oviyanti Fujiannor Rahman Gunarto, Julian Christhoper Hafel, Muhlis HERI WAHYUDI hidayat, dwi taufik Hizkia, Daud Imam Asrori Irja Putra Pratama Judijanto, Loso Karlina Hogiana Suprihadi Putri Kasinyo Harto Khoirul Anwar Kiring Yopi Kurniawan Budhi , Robby Kusala, Vajra Vidya Lalong, Etha Margharetha Linda Dwi Astuti Lisman Manurung LMS Kristiyanti, LMS LMS. Kristiyanti Loris M. Yogi Riyantama Isjoni Maryamah Ma’ruf, Muhammad Hasan Meli, Meli Puspita Muhammad, Adamu Abubakar Ningsi, Fitri Nunuk Herawati Nurhidayati Oktavianus Satu Pardana Wati, Sri Laksmi Putri, Netty Fitriana Qiftiyah, Maemunatussa’dayatul Rani Darojah Redata, Lira Renitasari, Delta Ayu Reynold, O. T Ridho Harta, Ridho Saifullah, Aeb Sait abdullah Salindri Selly Susanti, Septiani Sepiana, Yelna Septiani, Reni Setyadi, Achmad Umar Sidi, Pramono Siti Aisyah Siti Fatimah Slamet Riadi Sri Laksmi Pardanawati, Sri Laksmi Sri Wardaya Suparlan . Suprihati Suprihati - Syahla Trisno, Indra Budi Tyas, Nofi Wahyuning Utami, Fuji Weningsih, Sri Widianto Yonatan, Widianto Wikan Budi Utami Yelna Septiana Yenni Maria Sridarta Zaneta, Aulia Zubairi, Ahmad