Articles
Critical review: action research
Aulianda, Mega;
Djatmika, Ery Tri;
Handayati, Puji
INOVASI Vol 17, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.29264/jinv.v17i4.10427
Action research aims to solve current practical problems while expanding scientific knowledge. A distinctive feature of action research is that the researcher deliberately conducts an intervention while at the same time studying the effects of the intervention. It involves collaboration with business people in real organizations. This is very different from most other research methods. Researchers who use other research methods usually try not to intervene or interfere. The results of this study are a review of several action research articles with an explanation of the findings of these articles along with the strengths and weaknesses of the research.
Pengaruh pemahaman wajib pajak, pengaplikasian sistem e-filing, dan kualitas pelayanan fiskus terhadap kepatuhan pph pasal 21
Hernanik, Nova Dwi;
Handayati, Puji
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.29264/jinv.v18i1.10438
Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Pemahaman Wajib Pajak Terhadap Kepatuhan Pajak Penghasilan Pasal 21 Pada Pegawai Teknis di PDAM Kota Malang, (2) Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Pajak Penghasilan Pasal 21 Pada Pegawai Teknis di PDAM Malang Kota, (3) Pengaruh Kualitas Pelayanan Fiskus terhadap Kepatuhan PPh Pasal 21 Pada Pegawai Teknis di PDAM Kota Malang, dan (4) Pengaruh Pemahaman Wajib Pajak, Penerapan Sistem E-Filing, dan Kualitas Pelayanan Fiskus secara bersama-sama dengan Pemenuhan PPh Pasal 21 Pegawai Teknis di PDAM Kota Miskin. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling yaitu pengambilan sampel berdasarkan kriteria yang ditentukan oleh peneliti. Pengumpulan data dalam penelitian ini adalah data primer dari kuesioner. Responden sasaran dalam penelitian ini adalah 83 responden namun data responden yang dapat diolah adalah 74 jawaban responden. Metode pengujian dalam penelitian ini adalah dengan menggunakan Uji Validitas, Uji Reliabilitas dan Analisis Regresi Linier Berganda dengan SPSS Versi 20.
The Role of Women's Entrepreneurial Motivation in Mediating the Relationship Between Entrepreneurship Training and Entrepreneurial Intentions in the Rural
Rahmi, Vembri Aulia;
Handayati, Puji Handayati;
Djatmika, Ery Tri;
Ismanto, Hadi Ismanto
International Journal of Social Science and Business Vol 6, No 1 (2022): February
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v6i1.42690
There has been a shift in industrial business enterprise orientation withinside the future, initially oriented to business and is now turning into a socially-oriented industrial business enterprise. One of them is the idea of an inexperienced product commercial enterprise that treats waste as a commercial enterprise with a network commercial enterprise version. Community empowerment involves women's companies in Sukorejo Village in searching to form new groups withinside the waste industrial business enterprise sector. “Women'sâ€-based entrepreneurship schooling is a form of initiation in building the inducement and entrepreneurial intentions of rural women. The goal of this commentary changed into to decide, How the impact of entrepreneurship education on entrepreneurial motivation and purpose, and to discover out, Whether there can be a mediating role in entrepreneurial motivation, related to the hyperlink amongst entrepreneurship training, and entrepreneurial intentions withinside the company of women who are managers, and administrators of BUMDesa "Podho Joyo". This study's technique uses quantitative strategies with SEM-PLS assessment and is assisted with the resource of the usage of the WarpPLS utility. The final results of those research located that there was an considerable effect of entrepreneurship schooling on entrepreneurial motivation, and entrepreneurial intention. However, there's no dating among entrepreneurial motivation and entrepreneurial intention, so there's no mediating function among the connection among entrepreneurial training, and entrepreneurial intention.
Academic resilience for preservice teachers among field of sciences: A measurement scale in education
Muhammad Bukhori Dalimunthe;
Ery Tri Djatmika;
Heri Pratikto;
Puji Handayati;
Rosmala Dewi;
Siti Salina Mustakim
International Journal of Evaluation and Research in Education (IJERE) Vol 10, No 4: December 2021
Publisher : Institute of Advanced Engineering and Science
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DOI: 10.11591/ijere.v10i4.21859
The scale of measuring academic resilience in a decade has experienced rapid development. Numerous instruments have been formulated by previous researchers, but it has not explicitly measured the academic resilience for preservice teachers. The purpose is to construct a new measure of academic resilience for preservice teachers, which consists of two stages: the validity and reliability of the instrument; and continued with differences in academic resilience for preservice teachers among the fields of social, science, and language. Measurement instruments were given to lectures (eight experts) and students (n=236) from various universities in Medan, Indonesia. The content validity used V-Aiken, and construct validity used confirmatory factor analysis; reliability using the interclass correlation coefficient and internal consistency reliability. The results show that the constructs of composure, commitment, control, coordination, empathy, perseverance, and adaptive have excellent and accurate validity and reliability to measure academic resilience. The findings are specific that there are significant differences in the academic resilience for preservice teachers among field of sciences. Researchers imply that they can use these instruments appropriate and responsive to academic resilience for preservice teachers highlighting among the sciences' domain so that future research can be carried out to explore these differences.
Strategic Development Planning in the Perspectives of Public Accountability: Lesson from East Java in Indonesia
Puji Handayati;
Eddy Sutadji;
Bagus Shandy Narmaditya;
Dwi Wulandari;
Shadi Emad Areef Alhaleh;
Putra Hilmi Prayitno
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 9 No 1 (2021): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta.
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DOI: 10.21009/JPEB.009.1.3
This study is intended to identify the level of compatibility documents planning (RPJPD, RPJMD, and RKPD) between provincial and city/regency in East Java of Indonesia. In addition, this study also provides a framework in proposing documents for each city/regency in East Java. This research applied a qualitative method using content analysis. This study employed both primary and secondary data to gain a deeper understanding to the existing phenomenon. The primary data was gathered from in-depth interviews, while secondary data was achieved from several documents owned by each city/regency in East Java provincial. The findings of the study reveal that in general, the substance of the RPJMD in the twenty regencies/cities in East Java of Indonesia is in accordance with the provincial plan. However, there are several different sections of the format in the placement of chapters and sub-chapters of the naming of chapters. In the broader sense, the substance of the RKPD in the twenty regencies/cities is in accordance with the provincial plan.
PENGARUHENVIRONMENTAL PERFORMANCE DAN MEKANISMECORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Puji Handayati
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang
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Abstract: Triple Bottom Lines Concept explain that corporation did not only responsible for financial performance like in single bottom line, but also concerned in social and environmental performance. It means factors that affecting corporate social responsibility disclosure have to be known. This research is going to know the effect of environmental performance variable proxy with corporate environmental performance that measured with PROPER. Good environmental performance will motivate corporation to increase corporate social responsibility (CSR). And corporate governance mechanism variable thatproxies with institutional possession, commissioner board, independent commissioner board, and audit committee. Good Corporate Governance will motivate corporation to disclose CSR. Corporate Social Responsibility Disclosure (CSRD) using Global Reporting Intiative (GRI) indicator. Research designwas asosiatif kausalitas. The population were 154 manufacture companies that listed in Bursa Efek Indonesia periode 2009–2011. For its sample, this research used purposive sampling obtained 11 companies. And the method of data analysis used multiple linear regression. The result analysis showed that environmental performance and audit committee have positive significant influence on CSRD while corporate governance mechanism that proxies with institutional possession and independent commissioner board did not influence CSRD. It showed that higher environmental performance followed with increased CSRD and better monitoring mechanism to management would create good corporate governance that motivate to do CSRD.Keywords: environmental performance, corporate governance mechanism, Corporate Social Responsibility Disclosure (CSRD)
ANALISIS KINERJA LINGKUNGAN DAN MEKANISME GCG TERHADAP PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL
Puji Handayati
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang
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DOI: 10.17977/um004v4i12017p058
This study aims to test the influence of environmental performance valued based on PROPER toward disclosure of social responsibility. Good environment performance will increase Corporate Social Responsibility (CSR). Meanwhile, the implementation of Good Corporate Governance (GCG) proxied by institutional ownership, board of director, independence board of director, auditor committee will increase the disclosure of GCG. In this study, the CSR disclosures were indicated by Global Reporting Initiative (GRI). The design of this study was causal assosiative. The population consists of 154 manufactur firms listed in Indonesian Stock Exchange of period 2012 – 2014. Under the purposively sampling technique, the number of the sample obtained was 11 firms. The hyphotheses were tested using multiple regression. The findings of this result showed that environmental performance and auditor committee influenced the CSR disclosures. On the other hand, institutional ownership and the board of director did not influence the CSR disclosures. The findings also indicated that the higher the environment performance, the better the quality of CSR disclosure.Keywords: environmental performance, GCG mechanism, social responsibility disclosure
ANALISIS PENGEMBANGAN KELEMBAGAAN FORUM CORPO-RATE SOCIAL RESPONSIBILITYDI JAWA TIMUR
Sulis Rochayatun;
Puji Handayati;
Gunartin .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang
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Abstract: Implementation of CSR program is one form of implementation of the concept of good corpo-rate governance. It is intended that the behavior of businesses have directives that can be referencedby organizing all the interests of stakeholders that can be filled proportionally, preventing significanterrors in the corporate strategy and ensures errors that occur can be corrected immediately. Basically,corporate social responsibility is expected to go back into the culture for the Indonesian nation inparticular, and the world community in unity to overcome the problem of economic, social and envi-ronmental. The population used as the sample is 10 Bappeda cities in East Java. Sampling usingpurposive sampling. The data used are primary data derived from interviews and observations. Theresults of the field studies showed that the average city does not have regulations on CSR in itsimplementation, is also no institutional model so that the CSR Forum on the results of the study datashowed that a large part of the city agencies do not have a CSR forum.Keywords:Corporate Social Responsibility ( CSR ), CSR Forum
SOSIALISASI PENGUATAN KELEMBAGAAN BUM DESA DI KABUPATEN JEMBER
Puji Handayati;
Tomy Rizky Izzalqurny;
Nurus Shobah
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 4, No 2 (2021): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi
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DOI: 10.31326/jmp-ikp.v4i2.1035
Tujuan kegiatan ini, yaitu untuk membentuk kelembagaan BUM Desa di Kabupaten Jember agar lebih kuat agar bisa memberikan kontribusi yang besar dalam meningkatkan taraf hidup masyarakat yang lebih baik. Kegiatan ini dilaksanakan dengan metode sosialisasi terkait penguatan kelembagaan BUM Desa yang diselenggarakan oleh tim pengabdian Fakultas Ekonomi Universitas Negeri Malang. Kegiatan ini dilakukan pada Bulan hari Minggu 6 Juni 2021 dengan melakukan sosialisasi kepada pengurus BUM Desa di Lokasi BUM Desa Semboro dan hari Rabu 9 Juni 2021 pada Pendamping Desa di Daerah Tempurejo. Hasil kegiatan ini dihadiri oleh 58 orang peserta dari puluhan BUM Desa di Kabupaten Jember. Berkas yang perlu untuk dilengkapi antaralain berita acara dari bumdes, peraturan desa tentang pendirian bumdes, peraturan bersama tentang BUM Desa bersama apabila memang BUM Desa yang ada adalah BUM Desa bersama, AD ART dan rencana program. Pada kegiatan ini ditutup dengan tanggapan dari peserta yang menantikan adanya sosialialisasi lanjutan dalam prakteknya membua rencana kerja. Kegiatan lanjutan sosialisasi dengan Pendamping Desa Pemberdayaan (PDP) di Kabupaten Jember. Pihak PDP sangat mendukung dan menginginkan ada agenda lanjutan dengan melakukan pilot project kepada beberapa BUM Desa untuk membuat berkas berkas yang dibutuhkan dalam persyaratan sesuai dengan Permendesa No.3 tahun 2021.
Strategi Pengembangan Pasar Daerah Berbasis Komoditas Unggulan
Sulis Rochayatun;
Puji Handayati;
Ratna Dwi Nastiti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember
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DOI: 10.19184/jeam.v17i1.17343
Regional markets, including traditional markets that are now turned into people's markets, are certain areas where buyers and sellers meet, both directly and indirectly, through the process of buying and selling various types of consumer goods through bargaining which is also a market developed and managed by the regency government or city in Indonesia. People's market focal points can be observed from their influence on the fulfillment of small people's livelihoods. That is why the people's market is a pillar of people's economy. The purpose of this study is to formulate a strategy for developing regional markets in Pasuruan Regency to improve the community's economy based on regional superior commodities. This research is a field research using a descriptive quantitative approach. This research was conducted in 14 regional markets in the Pasuruan Regency administrative region and 5 village markets The analysis shows that several factors are the strengths and weaknesses of traditional markets in Pasuruan Regency. The most prominent strength factor is that all of the markets sampled in this study are located in strategic locations. Whereas the most prominent weaknesses are lack of adequate sanitation (drainage is not functioning properly, bathroom, and toilet conditions, clean water is not all available, market disinfection has not been carried out, not yet free of vector / star of infectious diseases. Pasuruan Regency needs to revitalize traditional markets, namely physical renovations of market buildings, and accompanied by institutional building. Keywords: traditional market, superior product