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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat
Budiyono Budiyono
STIE AAS Surakarta
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi di STIE AAS Surakarta Budiyono Budiyono; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.492 KB) | DOI: 10.29040/jap.v20i2.819

Abstract

Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta.
PENDAMPINGAN PENGELOLAAN DAN PERHITUNGAN DANA ZAKAT SESUAI SYARIAT ISLAM BAGI PARA TAKMIR MASJID Muhammad Tho’in; Budiyono Budiyono; M. Hasan Ma'ruf; Rukmini Rukmini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i1.2107

Abstract

Tujuan pelaksanaan pengabdian kepada masyarakat (PKM) ini yaitu memberikan pendampingan pengelolaan dan perhitungan dana zakat sesuai syariat Islam bagi para takmir masjid. Takmir masjid yang menjadi mitra pengabdian yaitu pengurus takmir masjid (8 masjid) di Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten. Pelaksanaan pengabdian ini sepenuhnya mendapatkan dukungan dari Pemerintah Desa Jeblog. Metode pelaksanaan pengabdian ini dilakukan dengan tutorial materi zakat yang dilanjutkan dengan diskusi dua arah secara intensif, dan diakhir pelaksanaan pengabdian dilakukan demontrasi perhitungan zakat selama 4 (empat) kali pertemuan. Waktu pelaksanaan pengabdian masyarakat ini yaitu semester ganjil 2019/2020 selama bulan September-Desember 2019. Tempat pelaksanaan pengabdian di gedung pertemuan balai desa yang telah disediakan oleh perangkat Desa Jeblog. Hasil pengabdian ini menunjukkan bahwa dengan adanya pendampingan pengelolaan dan perhitungan dana zakat sesuai syariat Islam memberikan pemahaman lebih mendalam terhadap tata cara pengelolaan dan perhitungan dana zakat bagi para pengurus takmir masjid di Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten. Implikasi dari kegiatan pengabdian ini menjadikan pengelolaan dana zakat secara baik sesuai rambu-rambu yang diberikan oleh syariat Islam, menjadikan dana zakat lebih produktif secara maksimal dan tepat sasaran bagi penerimanya. Kata kunci: pendampingan, zakat, syariat Islam, takmir masjid
DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH COMPANY CHARACTERISTICS AT COMPANY LISTED ON LQ45 INDONESIA STOCK EXCHANGE (IDX) Budiyono Budiyono; Dewi Maryam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i02.275

Abstract

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.
GOOD CORPORATE GOVERNANCE MANAGEMENT ON CORPORATE VALUES (Empirical Study on Chemical Companies listed on the Indonesia Stock Exchange Period 2013-2015) Budiyono Budiyono; Fitriah Ayu Wulansari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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

Abstract

The purpose of this study was to examine the effect of good corporate governance on company value. Proxy of good corporate governance, namely the composition of the board of commissioners, institutional ownership, managerial ownership. The research samples are chemical companies listed on the Stock Exchange in 2013-2015. The purposive sampling method was used in the selection of samples in order to obtain a sample of 10 chemical companies with a total observation of 30 observation data for 3 years. The data analysis techniques using multiple regression analysis. Company value is measured using Tobin’s Q. Based on the results of testing the hypothesis, the results show that only the composition of the board of directors variables has a negative effect on the value of the company while the other two independent variables have a positive effect on the value of the company.
FACTORS AFFECTING BANKING PROFIT ABILITY IN INDONESIA (STUDIES AT BANK BRI, BANK BNI, AND BANK BTN) Budiyono Budiyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i01.169

Abstract

The aim of this research is to know the influence of inflation, BI Rate and Non Performing Loan (NPL) toward the profitability of BUMN bank studies in Bank Rakyat Indonesia, Bank Negara Indonesia, and Bank Tabungan Negara. Profitability is the company's ability to make a profit. The purpose of a company's profitability analysis is to measure the level of business efficiency achieved by the company concerned. The population in this research is all quarterly financial report of Commercial Banks. While the sample used is the financial statements of the first quarter of 2013 until the fourth quarter of 2016 in Bank Rakyat, Bank Negara Indonesia, and Bank Tabungan Negara. This research used multiple linear regression analysis. The result of this research using F test shows that simultaneously the independent variable of inflation, BI Rate, and NPL have significant effect on profitability. Partially the result using t test obtained that BI Rate and Non Performing Loan (NPL) have significant effect on profitability while inflation has no effect on profitability. Key words: Inflation, BI Rate, NPL, Profitability.
Co-Authors Dewi Maryam Fitriah Ayu Wulansari LMS Kristiyanti, LMS M. Hasan Ma'ruf Muhammad Tho’in Rukmini Rukmini