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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Public Inspiration : Jurnal Administrasi Publik Journal of Politics and Policy (JPPOL) The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal)
Prasetyo, Khusnul
Faculty Of Economics And Business, Universitas Airlangga, Surabaya, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The usage of green building concept to reduce operating costs (study case of PT. Prodia Widyahusada) Felix Novendra Tjenggoro; Khusnul Prasetyo
Asian Journal of Accounting Research Volume 3 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2018-0005

Abstract

The purpose of this paper is to emphasize green building concept usage and its effect on operating costs and uses Grha Prodia, a building with a green concept owned by PT. Prodia Widyahusada.This research will test whether Grha Prodia could earn Leadership in Energy and Environmental Design (LEED) certification based on the aspects that it has and it will also compare the operating costs of Grha Prodia with Prodia Tower. The two main theories used in this research are cost and green building.The result of this research is Grha Prodia is considered as a green building and it could earn LEED certification if the current aspects are continuously implemented and maintained.Moreover, it can fulfill all prerequisite credits in each criterion and further enhance it by fulfilling optional credits in all criteria available. Grha Prodia is also able to demonstrate lower operating costs than a regular building, with 63 percent less water usage and 53 percent less electricity usage.
Meta-Analysis: a Decade Study about the Determinants of Earnings Response Coefficient (ERC) in Indonesia Fitria Pradandari; Zaenal Fanani; Khusnul Prasetyo; Agus Widodo Mardijuwono
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1185.699 KB) | DOI: 10.33312/ijar.367

Abstract

Abstract: This research tries to study the determinants of earnings response coefficients (ERC) with 10-year data from published and unpublished journals in Indonesia. The purpose of this research is to examine the association between earnings growth, earnings predictability, earnings persistence, industry type, capital structure, auditor quality, income smoothing, timeliness, firm size, gain/loss of foreign currency transaction, beta risk, voluntary disclosure, CSR disclosure, and audit committee with the ERC. This research applies the meta-analysis technique developed by Hunter et al. (1982) to a sample of 20 articles published from 2002 until 2011 to cumulate and integrating across studies. The articles used are selected studies from five publicly accredited journal in Indonesia and Simposium Nasional Akuntansi (SNA) as the representative of an unpublished journal. This research shows that earning persistence, earnings growth, earnings predictability, beta risk, industry type, audit quality, CSR disclosure, timeliness, audit committee, and transaction gains (losses) are the factors which significantly associate with the ERC.Meanwhile, capital structure, firm size, income smoothing, and voluntary disclosure are found to be not significantly associated with the ERC. Thus, ten variables found to be the robust test determinants of ERC. This research is an integrated study that never done before in the ERC research.Abstract: Penelitian ini mencoba untuk mempelajari faktor-faktor penentu koefisien respons laba (ERC) dengan data 10 tahun dari jurnal yang diterbitkan dan tidak diterbitkan di Indonesia. Tujuan penelitian ini adalah untuk menguji hubungan antara pertumbuhan laba, prediktabilitas laba, persistensi laba, jenis industri, struktur modal, kualitas auditor, perataan laba, ketepatan waktu, ukuran perusahaan, keuntungan / kerugian transaksi mata uang asing, risiko beta, pengungkapan sukarela , Pengungkapan CSR, dan komite audit dengan ERC. Penelitian ini menerapkan teknik meta-analisis yang dikembangkan oleh Hunter et al. (1982) untuk sampel 20 artikel yang diterbitkan dari 2002 hingga 2011 untuk mengumpul dan mengintegrasikan seluruh studi. Artikel yang digunakan adalah studi yang dipilih dari lima jurnal yang terakreditasi publik di Indonesia dan Simposium Nasional Akuntansi (SNA) sebagai perwakilan dari jurnal yang tidak dipublikasikan. Penelitian ini menunjukkan bahwa persistensi pendapatan, pertumbuhan laba, prediktabilitas pendapatan, risiko beta, jenis industri, kualitas audit, pengungkapan TSP, ketepatan waktu, komite audit, dan keuntungan (kerugian) transaksi adalah faktor-faktor yang secara signifikan berhubungan dengan ERC. Sementara itu, struktur modal, ukuran perusahaan, perataan laba, dan pengungkapan sukarela ditemukan tidak terkait secara signifikan dengan ERC. Dengan demikian, sepuluh variabel yang ditemukan menjadi penentu uji kuat ERC. Penelitian ini merupakan penelitian terpadu yang tidak pernah dilakukan sebelumnya dalam penelitian ERC.
PENERAPAN ANALISIS COST VOLUME PROFIT (CVP) ANALYSIS PUNTUK PERENCANAAN LABA JANGKA PENDEK PADA TKIT AL FATHONY DEPOK Budi Santoso; Khusnul Prasetyo; Tuti Binastuti
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1280

Abstract

TKIT Al Fathony is a school located in Depok, West Java. In carrying out its activities for the last three years, TKIT Al Fathony has experienced a decrease in revenue until it suffers a loss in 2020. Facing this problem, TKIT Al Fathony needs to start doing good financial management and profit planning. Therefore the question in this study is about how the financial management at TKIT Al Fathony and how the profitability of TKIT Al Fathony by using Cost Volume Profit (CVP) analysis. The analytical method used in this research is to compare the budget and the realization of revenues and costs during 2021. In addition, it also uses CVP analysis to find out what the break even point and margin of safety are at TKIT Al Fathony. The results of the analysis show that in financial management, TKIT Al Fathony's financial planning is quite good, but in terms of controlling income and costs it is still weak. Profit calculation using CVP analysis produces almost the same profit as without using CVP analysis. So that the results of the calculation of the break even point and the margin of safety results can be applied at TKIT Al Fathony for profit planning.
Implementasi Kebijakan Surabaya Cross Culture International sebagai Upaya Pengembangan Pariwisata di Kota Surabaya Hikmah, Dzakiyah Adalatul; Khusnul Prasetyo; Eka Arum Pramestya
Journal of Politics and Policy Vol. 4 No. 1 (2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jppol.2022.004.01.01

Abstract

Every government, regardless of size, must constantly adapt to a changing environment and direct a change in a positive direction in which development is a key to do so.  The tourism industry is one of the few development fields that has consistently excelled.  The purpose of the Surabaya City Tourism and Culture Office, which bears the nickname "City of Heroes", is to increase tourist attraction through artistic and cultural performances.  In 2018, the Ministry of Tourism designated Surabaya as the winner of the “Best City” in Yokatta Wonderful Indonesia Tourism Awards.  The city government has made several initiatives to promote tourism.  The Surabaya City Government carried out preventive efforts in the form of the 2019 annual Surabaya Cross-Cultural International Themed Folk Art Festival. The focus of this research is to explain the implementation of Surabaya Cross Culture International activities and to describe the collaboration between government actors (government, civil society, and the private sector). This research is a descriptive qualitative research with interviews and literature review as the data collection techniques. The resource persons in the study were the Cultural Affairs Staff of the Surabaya City Culture and Tourism Office, the Head of Surabaya Local Parliament for the 2014–2019 period, and the Ning Representative for the City of Surabaya in 2019. The results of this study showed success eventhought there were several technical constraints in implementing the policy indicators proposed by Van Meter and Van Horn, namely the objectives and standards of the policy, the implementers’ attitude, resources, the implementers’ characteristics and communication between organizations and the economic, social, and political environment.  In addition, the collaboration carried out by the government, the private sector, and the community shows synergy to support the successful implementation of Surabaya Cross Culture International.
Kerjasama Pemerintah dan Swasta Dalam Pengelolaan Limbah Medis Covid-19 di Kota Madiun Arimurti Kriswibowo; Amelia Wahyuningtiyas; Nur Wandira Kusmayadi; Khusnul Prasetyo
Public Inspiration : Jurnal Administrasi Publik Vol. 6 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pi.6.1.2021.8-18

Abstract

The increasing spread of disease caused by the SARS-CoV-2 virus in Madiun City is also in line with the increase in the amount of medical waste generated from handling COVID-19 both in Hajj Dormitories, Emergency Medical Train (EMT) and dr. Soedono Kota Madiun is categorized as B3 waste. To solve the problem of medical waste COVID-19, the Madiun City Health, Population Control, and Family Planning Agency (Dinkes-PPKB) collaborates with PT. Triata Mulia Indonesia in managing COVID-19 medical waste, considering that B3 waste management can only be carried out by the government, third parties, and hospitals that have incinerators. This study aims to describe the partnership between DinKes-PPKB Madiun City and PT. Triata Mulia Indonesia in managing COVID-19 medical waste based on the hollow state theory, as well as examining the benefits and obstacles faced in its implementation. This research uses descriptive qualitative research methods, with data collection techniques in the form of interviews, observation, and documentation. The results of this study indicate that the collaboration between the Health Office-PPKB Madiun City and PT. Triata Mulia Utama in terms of managing COVID-19 medical waste has been running effectively because both parties have carried out their respective roles.
Co-Authors Amelia Wahyuningtiyas Arimurti Kriswibowo Budi Santoso Eka Arum Pramestya Felix Novendra Tjenggoro Fitria Pradandari Hikmah, Dzakiyah Adalatul Kriswibowo, Arimurti Mardijuwono, Agus Widodo Nur Wandira Kusmayadi Tuti Binastuti Zaenal Fanani