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Akuntansi Keuangan Dasar Sebagai Upaya Peningkatan Kekuatan Pondasi Perekonomian bagi Organisasi Karang Taruna Desa Mangliawan Pakis Malang Rizky Firmansyah; Adam Gumilang Rahmawan; Puji Handayati
Janaka, Jurnal Pengabdian Masyarakat Vol 5 No 1 (2022): November 2022
Publisher : LP3M STAI Darussalam Krempyang Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/janaka.v5i1.395

Abstract

This community service is carried out with the aim of providing an understanding of the administration of financial records that are neatly and systematically organized so that accountable and transparent financial reports are realized. The activity was carried out in Karang Taruna Mangliawan Village, District, Malang Regency. The attitude of mutual cooperation and cohesiveness in the Karang Taruna Organization is the main capital in developing the potential of the village. The youths who are members of the Karang Taruna Mangliawan Village organization are classified as active youths, some of whom have micro-scale businesses but still cannot make financial reports with accountable ones. Through this activity, members of the cadet reef are able to carry out simple financial records that are in accordance with the needs of the cadet coral organization.
Use Of Strategic Management Accounting by Large Manufacturing Companies in Bujumbura Bellini Munezero; Puji Handayati; Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 1 (2022): IJHESS-AUGUST 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i1.214

Abstract

The purpose of this research was to determine the types and extent to which strategic management accounting systems are used by manufacturing companies in Bujumbura. The primary goal of this research is to determine the kind and extent to which strategic management accounting systems are implemented in the manufacturing sector of Bujumbura. Primary data was gathered to attain this goal. Data was collected using a quantitative technique based on descriptive analysis. According to the findings of this study, significant companies in Bujumbura have primarily embraced strategic management accounting methodologies. Strategic planning and budgeting, as well as strategic costing, are the most commonly used strategies. Other strategic management accounting strategies, such as quality costing and customer accounting, do not appear to have been used a lot
The Effect of Compensation and Work Motivation on Intention to Stay Through Job Satisfaction and Organizational Commitment to Employees Ahmad Zaki Azzuhairi; Budi Eko Soetjipto; Puji Handayati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 3 (2022): IJHESS-DECEMBER 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i3.284

Abstract

This research is descriptive quantitative, and explanatory research. The independent variables of this study are the Compensation Variable (X1) and Work Motivation Variable (X2), and the Bound Variable is the Intention to Stay (Y). At the same time, the Mediation Variable is Job Satisfaction Variable (Z1) and Organizational Commitment Variable (Z2). The results of this study indicate that (1) Compensation variable has a positive and significant effect on Intention to Stay, (2) Work Motivation has a positive and significant effect on Intention to Stay, (3) Job Satisfaction has a positive and significant effect on Intention to Stay, (4 ) Organizational Commitment has a positive and significant effect on Intention to Stay, (5) Compensation variable has a positive and significant effect on Organizational Commitment, (6) Work Motivation has a positive and significant effect on Organizational Commitment, (7) Job Satisfaction has a positive and significant effect on Organizational Commitment , (8) Compensation variable has a positive and significant effect on Job Satisfaction, (9) Work Motivation has a positive and significant effect on Job Satisfaction, (10) Compensation Variable, (11) Work Motivation has a positive and significant effect on Intention to Stay through Organizational Commitment, (12) Job Satisfaction has a positive and significant effect on p Intention to Stay through Organizational Commitment, (13) Compensation variable has a positive and significant effect on Intention to Stay through Job Satisfaction, (14) Work Motivation has a positive and significant effect on Intention to Stay through Job Satisfaction.  
Determinants of SMEs Financial Behavior in Gresik with Financial Literacy as an Intervening Variable Anita Handayani; Fazlur Rahman Rahawarin; Ery Tri Djatmika Rudijanto; Wahju Wardhana; Puji Handayati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 3 (2022): IJHESS-DECEMBER 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i3.308

Abstract

Financial Behavior is the ability of a person who is fundamentally able to manage day-to-day financial funds effectively based on planning, budgeting, auditing, managing, controlling, searching, and storing, and aims related to the responsibility for making financial decisions. The purpose of this research is to find out the direct and indirect effects that can affect financial behavior. This study used 150 MSME respondents in Gresik, who were analyzed using the Structural Equation Model (SEM), with the variables used financial attitude, level of education, financial behavior, and financial literacy as intervening variables. The results showed that the variables of education level and financial attitude had an influence on financial literacy and financial behavior, and the financial literacy variable was able to become an intervening variable to influence the level of education on financial behavior, and financial attitudes to financial behavior. In the research that has been done that financial behavior is a very important thing to have concerning how one's attitude and perspective in financial matters, including SMEs, especially those in Gresik. Besides that, the importance of financial literacy is also very much needed because the more a person has a lot of information about finances, it can also affect one's perspective on how money management should be done to reduce the financial risks that must be faced.
THE EFFECT GOVERNMENT REGULATIONS, CORPORATE CHARACTERISTICS, EARNING MANAGEMENT ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Reyhan Mahardika; Puji Handayati
Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT) Vol. 2 No. 3 (2022): July: Journal of Humanities, Social Science, Public Administration and Manageme
Publisher : ID Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51715/husocpument.v2i3.224

Abstract

The purpose of this research is to determine the effect of government regulations, corporate characteristics and earnings management on the disclosure of corporate social responsibility. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling method of 40 respondents. In this research, documentation technique becomes a method of collecting data by looking at the company's annual report. The analysis in this research uses multiple linear regression. With the result that government regulation, profitability, leverage and firm size do not affect the disclosure of corporate social responsibility. Meanwhile, earnings management affects CSR disclosure in mining companies in 2015-2019.
INTELLECTUAL CAPITAL DISCLOSURE AND COMPANY PERFORMANCE: A COMPARISON STUDY OF SHARIA BANK IN INDONESIA AND MALAYSIA Azeeta Nur Partiwi; Puji Handayati; Nurika Restuningdiah
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 2 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i2.67

Abstract

This study aimed to compare the performance of Islamic banking companies in Indonesia and Malaysia in terms of intellectual capital disclosure (ICD). ICD is measured using Ulum's Indonesian Intellectual Capital Disclosure (ICD-In) framework (2015). IC is divided into three categories and 36 items: human capital (8 items), structural capital (15 items), and relational capital (13 items). Meanwhile, the company's performance variable is measured by using profitability ratios, namely, return on assets (ROA) and return on equity (ROE), and Capital Adequacy Ratio (CAR). The population in this study are Islamic banking companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange from 2017 to 2020. The sample in this study amounted to 16, consisting of 8 Indonesian Islamic banks and 8 Malaysian Islamic banks. This study makes use of secondary data from the company's annual reports. This study used content analysis and a T-test as analytical tools. According to the findings, the ICD component, namely the relational capital of Malaysian Islamic banks, is lower than that of Indonesian Islamic banks. As for the company performance variable, the results of the research show that the ROA of Malaysian Islamic banks is higher than that of Indonesian Islamic banks, the ROE of Malaysian Islamic banks is higher than that of Indonesian Islamic banks, and the CAR of Malaysian Islamic banks is lower than that of Indonesian Islamic banks.
Pengaruh pengawasan terhadap kinarja melalui disiplin dan motivasi kerja karyawan Pahrizal Pahrizal; Puji Handayati
INOVASI Vol 18, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i3.10440

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh pengawasan terhadap kinerja melalui disiplin dan motivasi kerja karyawan PT. Anugrah Kridapradana. Sedangkan waktu penelitian dilakukan pada bulan April 2021 sampai dengan September 2021. Sumber data penelitian ini adalah responden karyawan PT. Anugerah Kridapradana. Dengan 34 responden sebagai sampel penelitian. Teknik analisis data berupa analisis deskriptif, SEM-PLS dan koefisien determinasi. Hasil penelitian: Sub Struktur 1 menunjukan secara langsung pengawasan (X) berpengaruh positif signifikan terhadap disiplin (Y1). Sub Struktur 2 menunjukan secara langsung pengawasan (X) berpengaruh positif signifikan terhadap kinerja karyawan (Y3), Sub Struktur 3 menunjukan secara langsung pengawasan (X) dan disiplin (Y1) berpengaruh positif signifikan terhadap kinerja karyawan (Y3) dan secara langsung motivasi (Y2) tidak berpengaruh terhadap kinerja karyawan (Y3). PT. Anugrah Kridapradana. Selanjutnya Pengaruh tidak langsung menunjukan; pengawasan (X) melalui disiplin (Y1) berpengaruh positif signifikan terhadap kinerja karyawan (Y3), dan pengawasan (X) melalui motivasi (Y1) tidak berpengaruh terhadap kinerja karyawan (Y3) PT. Anugrah Kridapradana
THE EFFECT OF SERVICE QUALITY ON INDIHOME CUSTOMER SATISFACTION AT PT. TELKOM AKSES MALANG Bagus Setiawan; Adelia Rahma; Ery Tri Djatmika Rudijanto Wahju Wardhana; Puji Handayati; Mohammad Rofiudin; Achmad Barizi
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1362.129 KB) | DOI: 10.55606/ijemr.v1i3.43

Abstract

This study aims to determine the effect of Service Quality on Indihome Customer Satisfaction at PT. Telkom Access Malang, and how much influence the Service has on Indihome Customer Satisfaction at PT. Telkom Access Malang. The factor tested in this study is service quality as an independent variable. While customer satisfaction as the dependent variable. The research method used in this research is a quantitative descriptive method. The population in this study are IndiHome Malang provider customers. The sampling technique used in this study was purposive sampling, where the sample was selected based on certain considerations with a sample size of 100 people. While the analytical method used in this study is linear and multiple regression analysis at a significance level of 5%. The program used in analyzing the data uses the Statistical Package for Social Sciences (SPSS) Ver. 18.00. The test results show that physical evidence, reliability, responsiveness, assurance and empathy partially and simultaneously have a significant effect on customer satisfaction of IndiHome Malang Providers. The results showed that service quality including physical evidence, reliability, responsiveness, assurance and empathy had an influence on customer loyalty, meaning that to maintain customer loyalty one must pay attention to the 5 service quality factors, one must determine the concept of good service, for example trying to meet needs and wants as well as provide convenience for consumers who enjoy the service. Customer satisfaction with services is the key to success, not only in the short term, but sustainable excellence
The Effectiveness of Student's Worksheet Based On 21st Century Learning Skills to Improve Critical Thinking Skills Renny Dwijayanti; Etty Soesilowati; Puji Handayati
Studies in Learning and Teaching Vol. 3 No. 3 (2022): December
Publisher : Indonesia Approach Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46627/silet.v3i3.111

Abstract

This study aims to determine the effectiveness of Student Worksheets (LKM) based on 21st-century learning skills in entrepreneurship courses. The research methodology employed a set pre-test and post-test design with limited studies of students in business education programs selected based on the abilities of up to 15 low-, intermediate, and high-ability students. Pre-test and post-test are used to determine students' critical thinking skills. Data were analyzed descriptively and quantitatively. The results showed that student worksheets based on 21st-century learning skills in entrepreneurship courses were effective as teaching materials since the pre-test and post-test data were normally distributed and the average N-Gain results were in the high category.
Pengaruh pemahaman wajib pajak, pengaplikasian sistem e-filing, dan kualitas pelayanan fiskus terhadap kepatuhan pph pasal 21 Nova Dwi Hernanik; Puji Handayati
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10438

Abstract

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.
Co-Authors Aang Kunaifi Abdullah Syakur Novianto Achmad Barizi Adam Gumilang Rahmawan Adelia Rahma Afifudin Afifudin Agung Purnawarman Agung Winarno Agus Hermawan Agus Hermawan Ahmad Wahyudin Ahmad Zaki Azzuhairi Akidah Fitrah Alvyola Permata Yussanto AMELIA SETYAWATI Amelia Sugangga Amin, Muh. Sirojuddin Andrianto, Ahmad Andy Chandra Pramana Anisa Tus Saidah Anita Handayani Anugrahani, Inanda Shinta Arief Noviarakhman Zagladi Aris, Nyuherno Aulianda, Mega Azeeta Nur Partiwi Bagus Setiawan Bagus Shandy Narmaditya Bahri, Matahari Adihapsari Saiful Bambang Sugeng Bambang Sugeng Bastomi, Mohamad Bellini Munezero Brilian Prastiti Andri Safitri Budi Eko Soetjipto Budi UTAMI Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Dewi Diah F Distiawati, Rania Putri Dita Rachmawati Djoewita Djoewita Djoewita Djoewita, Djoewita Dodik Juliardi Dwi Wulandari Dyah Arini Rudiningtyas Eddy Sutadji Ega Saiful Subhan Eka Ananta Sidharta Eko Juni Wahyudi Eko Juni Wahyudi Ely Siswanto Ery Tri Djatmika RWW Etty Soesilowati Fauji, Diah Ayu septi Fazlur Rahman Rahawarin Fitriyah Fitriyah Fulgentius Danardana Murwani Gita Yuniar Gunartin . Guntur Kusuma Wardana Hadi Ismanto Hanif Rani Iswari Hari Wahyono Heri Pratikto Heri Purnomo Hernanik, Nova Dwi Ihsanul Windasari Ilham, Rachmad Imam Habibi Imam Mukhlis Indah Datin Nadliroh Indratirta, Nadia Prima Insani, Yogie Dana Iradah Rahman Irma Hidayati Ismanto, Hadi Ismanto Ismawati, Lilik Ita Athia Ita Prihatining Wilujeng Iva Khoiril Mala Izzalqurny, Tomy Rizky Junaidi Kukuh Budianto Kukuh Budianto Kusuma, Shafarina Dewi Lailatul Rohmah Laksono, Andi Latif, Sahraman D. Hadji Ludi Wishnu Wardana Lukmanasari, Herla Luthfiya Fathi Pusposari M. Cholid Mawardi Mahmud Mahmud Makaryanawati Makayanawati Makayanawati ‏‏‎ Masculine Muhammad Muqorobin Maslichah Maslichah Mega Aulianda Mifta Ria Oktaviana Mifta Ria Oktaviana Moch Mohtar Moch. Wahyu Widodo Moh Yasir Moh. Amin Mohammad Rofiudin Muchamad Rizky Fauzi Muchamad Rizky Fauzi Mufid A Muhammad Bukhori Dalimunthe Muhammad Irfanul Hakim Zain Muhammad Irsan Y Hi Wahid Muhammad Sulhan Nabila Aura Dewanti Nabila Aura Dewanti Nadliroh, Indah Datin Novi Trisnawati Novita Rifaul Kirom, Novita Rifaul Nur Diana Nur Diana Kholidah SM Nurika Restuningdiah Nuriyatul Mustofiyah Nurrahma, Aisyah Asri Nurul Farida Nurus Shobah Nurus Shobah Pahrizal Pahrizal Purnawarman, Agung Purwadi, Muhammad Guntur Purwianti, Ari Putra Hilmi Prayitno Rachmawati, Dita Raharimalala Narindraniaina Elisoa Rahayu RAHAYU Rahman, Fadali Rahman, Iradah Rahmi, Vembri Aulia Rania Putri Distiawati Ratna Dwi Nastiti Ratna Tri Hardaningtyas Ravinesh Rohit Prasad, Ravinesh Rohit Renny Dwijayanti Restu Millaningtyas Reyhan Mahardika Rieska Maharani Rifaldy Adinandra Ferdiansyah Rina Maretasari Rini Astuti Rini Astuti Rizkita, Marsya Aulia Rizky Arief Shobirin Rizky Firmansyah RIZKY NURYANTI Rosmala Dewi Rosmiza Bidin RR. Ella Evrita Hestiandari Saiful Arif santoso, fuji Saptaria, Lina Saraswati, Thusy Tiara Satia Nur Maharani SEPTI FAUJI, DIAH AYU Septiawan, Bambang Shadi Emad Areef Alhaleh Shafarina Dewi Kusuma Sheila Febriani Putri Siti Salina Mustakim Slamet Fauzan Sonhaji Sri Umi Mintarti Sudarmiatin Sugangga, Rayyan Sukarsih Sukarsih, Sukarsih Sulis Rochayatun Sulton Sholehuddin Sunandes, Aris Sunariyadi, Sunariyadi Suparti Suparti Sutomo Sutomo Syafrozi Haqi Tasnim Nikmatullah Realita Tatas Ridho Nugroho Tatas Ridho Nugroho Tjatur, Christian Ulfi Andrian Sari Umi Nandiroh Umu Rosyidah Vega Wafaretta Vembri Aulia Rahmi Wahid, Muhammad Irsan Y Hi Wahju Wardhana Wahyu Dede Gustiawan Wahyu Mustika Rani Wakik Wardhana, Ery Tri Wibowo, Nyuherno Aris Widyaningrum, Santi Winda Ayu Anggraini Yulani, Farah Siska Yuli Soesetio Yuniar, Gita Yusuf Yusuf Zaenul Muttaqien