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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Gema Wisata An International Journal Tourism and Community Review
Johny Subarkah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Value Added Capital Employed, Structural Capital Value Added dan Dewan Direksi Terhadap Kinerja Keuangan Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2794

Abstract

This study aims to determine the effect of added value capital employed, structural capital added value and the board of directors on financial performance. This research is a type of quantitative descriptive research. The population used in this study is the banking sector companies listed on the Indonesia Stock Exchange as many as 43 companies, while the research sample used is banking companies listed on the Indonesia Stock Exchange for the period 2017-2019 with the sampling technique used in this study is to using purposive sampling method. The criteria for the companies used as samples in the study are banking companies listed on the Indonesia Stock Exchange and have published their financial statements and annual reports for four consecutive years from 2017 to 2019 and companies that earn profits in their business, and have never experienced losses during the 2017-2019 period. Research testing using the F test, t test, and the coefficient of determination test (R2). The results showed that the Value Added of Capital Employed (VACA), Structural Capital Value Added (STVA) and the Size of the Board of Directors (DD) simultaneously had a significant effect on Financial Performance (ROA). Value Added of Capital Employed (VACA) has no effect on Financial Performance (ROA). Structural Capital Value Added (STVA) has a positive effect on Financial Performance (ROA). The size of the Board of Directors (DD) has a positive effect on Financial Performance (ROA). Adjusted R Square of 0.549 or 54.9%. This shows that the company's financial performance variable (ROA) of 54.9% explains the Intellectual Capital variable with its components namely Value Added of Capital Employed (VACA) and Structural Capital Value Added (STVA) and good corporate governance with the indicator used is Board Size. Directors, while the remaining 45.1% is explained or influenced by other variables that are not used in this study.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI USAHA MIKRO KECIL (UMK) DI DESA PANDEYAN KECAMATAN BAKI KABUPATEN SUKOHARJO Johny Subarkah; M. Hasan Ma'ruf
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i2.1096

Abstract

Kegiatan Pengabdian Pada Masyarakat ini d iharapkan dapat memberi bekal kepada para pelak u UMK khususnya di de sa Pande yan , Kecamatan Gr o gol, Sukoharjo sehingga dapat meningkatkan keuanga n unit kerja mereka. Penguasaan akuntansi dengan mudah dan cepat aka n memberikan manfaat bagi mereka dalam hal pengelolaan keua ngan usaha. Penyajian pelatihan akuntansi yang mendasarkan pada keadaan yang sebenarnya di dalam bisnis UMK dan penggunaan pe ndekatan yang tepat menjadikan pelaku kelompok kerja memahami akuntansi secara mudah dan cepat. Pemahama n terhadap akuntansi yang telah dimiliki membantu pelak u UMK untuk mengelola sumber da na dan penggunaan secara cermat dan efisien sehingga UMK dap at berkembang leb ih baik dan dapat meningkatkan pereko no mian di desa mereka. Kata kunci : pengabdian, UMK, laporan keuangan, akuntansi
THE EFFECT OF CHARACTERISTICS GOOD CORPORATE GOVERNANCE ON AREA OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Johny Subarkah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3059

Abstract

The purpose of this study was to determine the effect of the characteristics of good corporate governance on the disclosure of corporate social responsibility (CSR). The population is manufacturing companies listed on the Indonesia Stock Exchange 2020 and a sample of 87 (eighty seven) companies using purposive sampling technique in sampling. The technique of collecting data for this research is from the Indonesia Stock Exchange website, namely www.idx.co.id, company websites and various sources that are relevant to the research topic. Hypothesis testing using multiple linear regression, t test (partial test), F test (simultaneous test), and the coefficient of determination test. The results showed that partially the board of commissioners variable, auditor variable, and public share ownership variable had no effect on the extent of corporate social responsibility (CSR) disclosure, while the audit committee variable affected the extent of corporate social responsibility (CSR) disclosure. The test results based on the simultaneous test show that the variable of the board of commissioners, the variable of the audit committee, the variable of the auditor, and the variable of the public stock have no effect on the extent of corporate social responsibility (CSR) disclosure. Keywords: CSR, characteristics, good corporate governance, manufacturing companies, BEI
PERFORMANCE MEASUREMENT ANALYSIS WITH BALANCE SCORECARD METHOD ON SDIT NURUL AKBAR KLATEN Eka Mustika Anggraini; Johny Subarkah; Muhammad Hasan Ma'ruf
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6286

Abstract

This study aims to measure performance using the Balance Scorecard method at SDIT Nurul Akbar Klaten. This research is included in quantitative research. The population of this study were all students and teachers of SDIT Nurul Akbar Klaten. The samples collected in this study were 52 respondents for students and 30 respondents for teachers. The sample selection technique is using purposive sampling where the sample is determined based on certain criteria. The data used is primary data where data is obtained from respondents' answers through a questionnaire that has been given. SPSS is used in research as an analytical tool. The results of this study indicate that (1) Finance has a positive and significant influence on company performance. (2) Customers have a positive and significant influence on the Company's Performance. (3) Internal business processes have a positive and significant impact on Company Performance. (4) Growth and Learning have a positive and significant impact on Company Performance
Partisipasi Masyarakat Lokal dalam Pengembangan Pariwisata Budaya di Kampung Batik Laweyan Solo Dewi Amelia Lestari; Arie Restama; Johny Subarkah; Ersyafaat Huda
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 20 No. 3 (2024): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v20i3.729

Abstract

This study examines community participation in the development of cultural tourism in Kampung Batik Laweyan, Solo, as well as the factors that support and hinder such involvement. This study uses a descriptive qualitative approach with observation, in-depth interviews, and documentation methods. The informants in this study include batik business actors, local community administrators, community leaders, government representatives, and non-governmental organizations (NGOs) active in the field of cultural preservation and tourism. The results of the study show that community participation is divided into three main dimensions, namely economic, socio-cultural, and institutional. In the economic aspect, the community is involved through batik businesses, homestays, and tourism services. In the socio-cultural aspect, involvement can be seen from the preservation of local traditions and the implementation of cultural activities. Meanwhile, in the institutional aspect, participation can be seen from the active role of residents in decision-making forums related to tourism management. Factors driving participation include collective awareness of the importance of cultural preservation, the economic potential of the tourism sector, and support from the government, NGOs, and educational institutions. However, community participation still faces several obstacles such as lack of education on the concept of sustainable tourism, limited access to capital, and lack of coordination between interested institutions. Cross-sectoral collaboration efforts are needed between the community, government, the private sector, and educational institutions in realizing inclusive and sustainable cultural tourism management. Thus, Laweyan Batik Village can become a model for the development of cultural tourism destinations based on active community participation. The implications of these findings suggest that cultural tourism development policies should not only focus on increasing the number of tourist visits, but also on strengthening the capacity of local communities as key actors.
Cultural Preservation Strategy Through Tourism : A Case Study of the Surakarta Palace Dewi Amelia Lestari; Ersyafaat Huda; Johny Subarkah; Arie Restama
An International Journal Tourism and Community Review Vol. 2 No. 2 (2025): June : An International Journal Tourism and Community Review
Publisher : Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69697/tourcom.v2i2.283

Abstract

This research explores cultural preservation strategies through the development of the tourism sector, using the Surakarta Palace as a case study. The Surakarta Palace, a cultural heritage site in Central Java with significant historical and cultural value, plays a vital role in preserving Javanese traditions while contributing to regional tourism growth. This study adopts a descriptive qualitative method with data collected through observation, interviews, and documentation. The findings reveal that the Surakarta Palace actively preserves culture through various initiatives such as organizing traditional ceremonies, staging classical Javanese art performances (like gamelan and wayang), and managing museums that house historical artifacts and royal collections. These strategies serve not only to maintain cultural continuity but also to increase the attractiveness of the palace as a cultural tourism destination. Despite these efforts, several challenges remain. These include limited financial resources, minimal use of digital media for promotion, and the lack of public awareness—especially among younger generations—regarding the importance of cultural heritage. To address these challenges, the study emphasizes the need for integrated collaboration between the government, the Surakarta Palace institution, and the surrounding community. Strengthening digital-based promotional strategies and educational outreach is also considered essential to increase public engagement and sustainable tourism impact. In conclusion, the Surakarta Palace serves as a strategic model for cultural preservation within the tourism framework. By improving stakeholder cooperation and adapting to technological advances, cultural heritage can be preserved effectively while supporting local economic development through tourism. Therefore, cultural preservation and tourism development should be positioned as complementary efforts, where the sustainability of both depends on strategic planning, inclusive participation, and adaptive innovation in facing the dynamic demands of modern tourism.
Co-Authors Arie Restama Dewi Amelia Lestari Eka Mustika Anggraini Ersyafaat Huda M. Hasan Ma'ruf Muhammad Hasan Ma'ruf