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All Journal Jurnal Akuntansi dan Pajak MBR (Management and Business Review) Assets: Jurnal Akuntansi dan Pendidikan Develop Eksis: Jurnal Riset Ekonomi dan Bisnis Ekonis : Jurnal Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Bilancia : Jurnal Ilmiah Akuntansi Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) JUTRIANCE
Langgeng Prayitno Utomo
STIE PGRI Dewantara Jombang
Economics, Econometrics & Finance Education Environmental Science Social Sciences Transportation Other

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PERLAKUAN AKUNTANSI UNTUK HERITAGE ASSET PADA PENINGGALAN PURBAKALA Langgeng Prayitno Utomo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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

Abstract

This study aims to assess the accounting treatment for heritage assets at the Mojokerto Cultural Heritage Preservation Center. This study used a qualitative approach. The data used was primary data obtained through in-depth interviews with informants. In addition, secondary data in the form of financial reports were also used to complete the research. The analysis tool used source triangulation. The results showed that the management of historical assets at the Mojokerto Cultural Heritage Preservation Center was in accordance with the Government Accounting Standard Guidelines 07, which was recognized after a letter of determination from the authorities was issued. Although the valuation of historic assets was still having difficulty determining the method that was in accordance with Government Accounting Standard Guidelines 07, namely historical assets were valued at zero and disclosed in the Notes to Financial Statements without value by only stating the number of units of the historic asset and only recording the price of the fee for the discovery of historical objects at the registration section at the Mojokerto Cultural Conservation Preservation Center
Temanten.Id Start Up Social Enterprise : Bersatu Kita Mampu Penelitian Terapan Pada Program Wirausaha Merdeka Chusnul Rofiah; Nuri Purwanto; Langgeng Prayitno Utomo
Develop Vol 7 No 2 (2023)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/dev.v7i2.6156

Abstract

This article explores Temanten.id start up Apps is a Social Enterprise Business Network focusing on collaborative efforts of young people to strengthen business resilience and sustainability. This approach offers multiple benefits which provide various kinds of conveniences for holding special Javanese weddings including counting auspicious days, as well as various complete wedding preparation ceremony https://bit.ly/E-Katalog_TEMANTEN with high-quality services at affordable prices and provide students with an authentic work experience to be flexible, operate on a project basis, and prepare themselves for a 'portfolio career'. future. The case study approach builds on previous studies (Adler & Clark, 1991; Leonard-Barton, 1992; Von Hippel & Tire, 1995; and Hoopes & Postrel, 1999). Case studies on 216 new businesses founded by 610 students from 60 universities throughout Indonesia to become new entrepreneurs. Investigating entrepreneurial product development and product development performance under multiple knowledge auspices, the authors conducted multidivisional comparative case studies, testing new products through product validation programs conducted during the learning process. Findings/Results: Temanten.Id Start Up Social Enterprise in Collaborative Business Development Run by Students: Opportunities for Students and SMEs: (1) Structure; (2) Revenue Sharing; (3) Opportunity; (4) Partner Selection and Commercialization; (5) Recruiting Operational Challenges; (6) Conceptual Future Expansion/Expansion Model; (7) Mission, Students can be better prepared for careers to gain valuable work experience before graduating as PWM participants through this model. During the PWM process, the Temanten.id team learned important points to avoid failure in startup development, including: (1) Product Time; (2) Product design; (3) Improper Distribution or Sales Strategy; (4) Unclear Business Definition; (5) Excessive reliance on a single customer; (6) Initial Capitalization; (7) Assume Debt Instruments; (8) Problems with Venture Capital (9) Ineffective team; (10) Personal problems; (11) One Track Thinking; (12) Cultural/Social Factors.
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI DI INDONESIA Langgeng Prayitno Utomo
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.82

Abstract

This research was conducted to analyze the impact of disclosure on environmental, social and governance (ESG) performance on a company's financial performance. The company's financial performance in this study is assessed by Return On Assets. The business of energy sector companies in Indonesia in 2018-2022 which are listed on the Indonesia Stock Exchange are the population of this study. The sampling method used purposive sampling to obtain a total of 9 energy sector companies whose annual reports and sustainability reports are published on their respective company websites. The method of analysis for environmental, social and governance disclosures is measured based on the GRI standard. The research findings show that ESG performance has a positive effect on financial performance. In further analysis, environmental disclosure and social disclosure show a negative effect on the company's financial performance. Conversely, disclosure of governance has a positive effect on financial performance
BUKU DIGITAL PRAKTIK AKUNTANSI JASA (BUDIAJA) AS A LEARNING SUPPORT IN THE INTRODUCTION TO ACCOUNTING COURSE Purwanto Nuri; Utomo Langgeng Prayitno; Mutiarni Rita
COMVICE: Journal Of Community Service Vol. 7 No. 2 (2023): Oktober 2023
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v7i2.1181

Abstract

As one of the leading universities in Jombang, STIE PGRI Dewantara Jombang strives to provide the best possible service to all students with various abilities, including students who are slow learners. A learning aid technology was created that makes it easier for students to carry out lectures, one of which is the Introduction to Accounting course. This activity aims to create learning aids technology to make it easier for students to absorb the lesson with the BUDIAJA application. This activity lasted approximately five months, from the preparation stage to the final evaluation of the activity. This activity involved the writing team, a professional software developer, 20 volunteer students, and educational technology consultants. From the results of the activity, it is known that the response given by students after using BUDIAJA was very good and increased understanding. The follow-up plan for this activity is to develop the program so that it can be applied to other courses.
Co-Authors Benih Hartanti Chusnul Rofiah Kristin Juwita Nur Anisah Nuri Purwanto Rachyu Purbowati Rita Mutiarni Siti Zuhroh Yuniep Mujati Suaidah