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THE VALUE RELEVANCE OF EARNING MEASUREMENT USING OHLSON MODEL: A META-ANALYSIS Karyadi, Hari; Subroto, Bambang; Rahman, Aulia Fuad; Maski, Ghozali
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2018.26.2.3

The researchers of accounting information value relevance using Ohlson model had operationalized several earnings measurement proxies. The results of the studies indicated that the level of value relevance and significance influence of each proxy varied. This research aimed to combine this diversity and reveal which earnings measurement proxy has significant value relevance. Meta-analysis of 97 published studies using Ohlson model confirmed the significant relationship between earnings and equity market values. This significant relationship was found in the measurement proxy of abnormal earnings, extraordinary earnings before items, earnings per share and net income. Meta-analysis also found that for proxy net income measurement required investigation of moderating variables.

PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
CAKRAWALA Vol 11, No 2: Desember 2017
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.

Pengaruh Insentif dan Lingkungan Kerja terhadap Kinerja Karyawan Ramadhina, Raisha; Karyadi, Hari; Suhartono, Suhartono; Safitri, Fikca Ayuk
Jurnal Strategi dan Bisnis Vol 12 No 1 (2024): Membangun Bisnis Berkelanjutan
Publisher : Bussiness Administration Department, Faculty of Social and Political Science, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jsb.v12i1.46366

Penelitian ini bertujuan untuk mengetahui pengaruh insentif dan lingkungan kerja terhadap kinerja karyawan pada departemen pengelolaan pelabuhan PT Petrokimia Gresik Jawa Timur. Pendekatan penelitian ini menggunakan penelitian kuantitatif. Sampel penelitian ini adalah 40 orang karyawan departemen pengelolaan pelabuhan PT Petrokimia Gresik Jawa Timur. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner yang kemudian dianalisis menggunakan SPSS26. Hasil analisis data menunjukkan bahwa insentif dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Kesimpulan dari penelitian ini adalah dengan meningkatnya pemberian insentif dan terciptanya lingkungan kerja yang baik, maka kinerja karyawan juga akan meningkat.

Pengaruh Kualitas Pelayanan dan Kepuasan Nasabah Terhadap Loyalitas Nasabah Viola, Elvina Grace; Wahyudi, Edy; Karyadi, Hari; Dwimahendrawan, Andrias
Jurnal Strategi dan Bisnis Vol 12 No 1 (2024): Membangun Bisnis Berkelanjutan
Publisher : Bussiness Administration Department, Faculty of Social and Political Science, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jsb.v12i1.45406

Perkembangan teknologi digital semakin memudahkan segala transaksi dalam dunia jasa, salah satunya adalah layanan perbankan. Pelayanan yang diberikan kini sudah mengarah ke era layanan perbankan digital. Ketika seorang nasabah merasa puas dengan pelayanan yang diberikan suatu perusahaan, maka besar kemungkinan ia akan menjadi nasabah setia yang loyal terhadap perusahaan tersebut tanpa beralih ke pesaing. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan kepuasan nasabah terhadap loyalitas nasabah Bank BCA. Pendekatan penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan teknik non-probability sampling, pendekatan sampling aksidental. Metode analisis data yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan (X1) berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Kepuasan Pelanggan (X2) berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Kualitas pelayanan dan kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan.

Analysis of the Effect of Health Service Quality on Public Trust and Satisfaction Alfiah, I'in; Karyadi, Hari; Suji, Suji
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1671

This research is intended to determine and explain the effect of health service quality on public trust and satisfaction (study at the Community Health Center Rogotrunan Lumajang Sub-District Lumajang Regency). This research uses a quantitative approach and is classified as explanatory research. The data collection technique used was a questionnaire. The population in this study was the entire population of Lumajang District, Lumajang Regency who used health services at the Rogotrunan Community Health Center, Lumajang Sub-District, Lumajang Regency. The research sample was determined as 100 respondents and the determination of respondents as samples used a simple random sampling method. The data analysis used to path analysis with a multiple linear regression approach which is analyzed with the Statistical Package for the Social Sciences (SPSS) software package. The results of the research show that there is an effect of service quality on public trust in the Rogotrunan Lumajang Sub-District Lumajang Regency. There is an effect of service quality on public satisfaction at the Rogotrunan Lumajang Sub-District Lumajang Regency. There is an effect of public trust on public satisfaction at the Rogotrunan Lumajang Sub-District Lumajang Regency. And, there is an effect of service quality on public satisfaction at the Rogotrunan Lumajang Sub-District Lumajang Regency through intervening public trust.

PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS Amellia, Radhitta Diena; Puspitaningtyas, Zarah; Karyadi, Hari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.6778

The covid-19 pandemic has increased people's need for health products, making healthcare sector companies more attractive. However, Indonesia is still dependent on imports of raw materials for medicines, which causes import costs to increase and suppress company profits. To improve performance and profits, healthcare sector companies must compete and improve operational efficiency. This study aims to determine the effect of company size, capital structure, and liquidity on profitability in healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data in the form of financial reports and annual reports from 17 healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022 as research samples. The analysis method used is multiple linear regression analysis with three independent variables, namely company size (natural logarithm of total assets), capital structure (debt to equity ratio), and liquidity (current ratio). The dependent variable in this study is profitability (return on asset). The results showed that company size has no partial effect on profitability, capital structure has no partial effect on profitability, and liquidity has a partial effect on profitability.

The Impact of Bureaucracy Simplification: The Experience of Lumajang District Inam, Aksanul; Supranoto; Karyadi, Hari
Jurnal Ilmu Pemerintahan : Kajian Ilmu Pemerintahan dan Politik Daerah Vol. 10 No. 2 (2025)
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jip.10.2.2025.145-153

One of the efforts to make bureaucracy more effective and efficient is by simplifying the bureaucracy. This effort to simplify the bureaucracy was conveyed by Indonesian President Joko Widodo during his inauguration as the President of Indonesia for the second term on October 20, 2019. The simplification of bureaucracy involves reducing the bureaucratic span from 5 (five) levels to just 2 (two) levels. The Lumajang Regency Government, as one of the government institutions, has also implemented this bureaucratic simplification. There are 3 (three) sequential stages carried out, namely Simplification of Organizational Structure, Position Equalization, and Work System Adjustment. This research aims to describe the process, consistency, and impact of the implementation of the bureaucratic simplification policy within the Lumajang Regency Government. The theory used is the public policy implementation theory by Paul A. Sabatier and Daniel A. Mazmanian. This research employs a qualitative descriptive method with data collection techniques through interviews and documentation. The results of the study show that impact of implementing the bureaucratic simplification were found between the objectives and their operationalization, for example, the issuance of Ministerial Regulation PAN and RB Number 1 of 2023 concerning Functional Positions, which accommodates the conversion of SKP (employee performance targets) values into credit scores. This has led to functional officials no longer being professional in their fields. Regarding the impact of policy implementation, one of the negative impacts is that some functional officials cannot receive functional allowances in accordance with their functional positions because these positions should not be at the Regional Government level.

PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
Cakrawala Vol. 11 No. 2: Desember 2017
Publisher : Badan Riset dan Inovasi Daerah Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v11i2.19

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.

Pengungkapan Digitalisasi dan Modal Intelektual terhadap Nilai Perusahaan Sub Sektor Perbankan: Peran Moderasi Kinerja Keuangan Wulandari, Diah Ayu; Karyadi, Hari; Sisbintari, Ika
Jurnal Penelitian IPTEKS Vol. 11 No. 1 (2026): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

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

Sektor perbankan Indonesia mengalami transformasi digital pasca-pandemi COVID-19. Hal ini menuntut perbankan di Indonesia untuk berupaya mengikuti transformasi digital. Penelitian ini bertujuan untuk menganalisis pengaruh antara pengungkapan digitalisasi dan modal intelektual terhadap nilai perusahaan dan moderasi kinerja keuangan sub sektor perbankan tahun 2020-2023. Menggunakan data sekunder dengan populasi sebanyak 188 tahun pengamatan pada bank yang terdaftar di Bursa Efek Indonesia. Sampel penelitian sebanyak 71 tahun pengamatan, di pilih dengan metode purposive sampling dengan outlier. Metide penelitian menggunakan Moderated Regression Analysis (MRA) dengan IBM SPSS Statistics 25. Hasil penelitian menunjukkan pengungkapan digitalisasi dan modal intelektual berpengaruh positif signifikan terhadap nilai perusahaan. Kinerja keuangan memoderasi positif hubungan pengungkapan digitalisasi dan nilai perusahaan, namun memoderasi negatif hubungan modal intelektual dan nilai perusahaan. Temuan ini memberikan implikasi penting bagi berbagai pihak yaitu bagi perusahaan diharapkan mampu memberikan memprioritaskan transparansi pengungkapan digitalisasi terutama pada bagian media sosial. Bagi investor diharapkan tidak fokus dalam finansial dalam mendalami kondisi keuangan perusahaan. Bagi pemerintah bisa memberikan kebijakan bahwa setiap perbankan wajib melaporkan informasi tentang usaha digitalisasi kepada publik, utamanya dimedia sosial.

Joint Cost Allocation in Determining the Cost of Production in a Small Concrete Manufacturing Enterprise Karyadi, Hari; Wicaksono, Galih; Fatmawati, Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.821

Purpose: This study examines the role of joint cost allocation in determining the cost of production in a small concrete manufacturing enterprise. Accurate cost calculation is essential because it influences pricing decisions, profitability, and business continuity. Design/methodology/approach: This study uses a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving the business owner and production workers. The analysis focuses on raw materials, direct labor, manufacturing overhead, and the allocation of joint costs across products. Findings/Results: The findings indicate that the company does not fully include several production cost components, particularly mixing labor and overhead costs such as electricity, fuel, and equipment depreciation. As a result, the reported cost of production is lower than the actual cost. Recalculation with proper joint cost allocation provides more accurate production cost information. Originality/Value: This study shows that proper joint cost allocation is important for improving cost accuracy in small manufacturing enterprises. More accurate production cost information can support better pricing, stronger financial management, and more sustainable business decisions

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