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All Journal Jurnal Teknik Mesin Jurnal Akuntansi Muhammadiyah Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi JAM : Jurnal Aplikasi Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Research and Technology Jurnal Dimensi Pendidikan dan Pembelajaran JKTP: Jurnal Kajian Teknologi Pendidikan SENTRALISASI Jurnal Penamas Adi Buana International Journal of Social Science and Business Aptisi Transactions on Management Aptisi Transactions on Technopreneurship (ATT) JIA (Jurnal Ilmiah Akuntansi) Jurnal Teknologi Terpadu The International Journal of Business Review (The Jobs Review) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Applied Technology and Computing Science Journal TLEMC (Teaching and Learning English in Multicultural Contexts) Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Mnemonic BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences SKANIKA: Sistem Komputer dan Teknik Informatika Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) KLIK: Kajian Ilmiah Informatika dan Komputer Jurnal Ekonomi Jurnal Sistem Informasi Universitas Dinamika Jurnal Kesehatan dan Olahraga Pharmacy Reports Jurnal Informatika Teknologi dan Sains (Jinteks) Procedia of Social Sciences and Humanities Jurnal Abdimas Musi Charitas MASALIQ: Jurnal Pendidikan dan Sains Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Dikdimas : Jurnal Pengabdian Kepada Masyarakat Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar Journal Of Humanities Community Empowerment Journal of Engineering and Transportation (JET) Blockchain Frontier Technology (BFRONT) The Indonesian Journal of Computer Science Jurnal Ilmiah Informatika dan Komputer Multidisciplinary Indonesian Center Journal Akademika Jurnal Teknologi Pendidikan CYBER-Techn(Jurnal Informatika dan Industri) Jurnal Penelitian IPTEKS Proceeding of International Conference on Social Science and Humanity Journal of Computer Science and Technology Application Sirajuddin: Jurnal Penelitian dan Kajian Pendidikan Islam
DWI CAHYONO
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PENGARUH UKURAN DEWAN KOMISARIS DAN RISK MANAGEMENT COMMITTEE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Sari, Denia Ratna; Cahyono, Dwi; Maharani, Astrid
Jurnal Akuntansi Profesi Vol 10, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.23070

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh ukuran dewan komisaris dan komite manajemen risiko terhadap pengungkapan manajemen risiko perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 249 sampel pada 2016-2018. Data yang digunakan adalah data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari laporan tahunan perusahaan manufaktur pada 2016-2018. Metode analisis data penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan ukuran dewan komisaris dan komite manajemen risiko berpengaruh signifikan terhadap pengungkapan manajemen risiko perusahaan. Sedangkan secara parsial ukuran dewan komisaris dan komite manajemen risiko berpengaruh signifikan terhadap pengungkapan manajemen risiko perusahaan.Kata kunci: Ukuran Dewan Komisaris, Komite Manajemen Risiko, Manajemen Risiko Perusahaan
KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN S, Riang Agustin; Cahyono, Dwi; N, Gardina Aulin
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24068

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern terhadap nilai informasi pelaporan keuangan pemerintah daerah Kabupaten Lumajang. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif.Responden dalam penelitian ini kepala bagian keuangan, staf akuntansi dan pihak yang terkait dalam pelaporan keuangan pada OPD pemerintah kabupaten Lumajang. Dari 66 kuisoner yang dibagikan diperoleh 64 responden yang dimasukan dalam pengolahan data. Analisis data menggunakan program SPSS versi 21. Metode statistik yang digunakan untuk menguji hipotesis linier berganda. Hasil penelitian ini menunjukan bahwa kapasitas sumber daya manusia, pemanfaatan teknologi informasi tidak berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pemerintah daerah sedangkan pengendalian intern berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pemerintah daerah kabupaten Lumajang.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS DENGAN EMPLOYEE STOCK OPTION PLAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN JASA SEKTOR KEUANGAN NON PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018 Cahyono, Dwi; Maharani, Astrid; Juliardin, Muhammad Alief
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 1 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i1.3394

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap produktivitas dengan Employee Stock Option Plan (ESOP) sebagai moderasi pada perusahaan jasa multifinance yang terdaftar di Bursa Efek Indonesia tahun 2017-2018. Diperoleh populasi 44 perusahaan dan sampel 6 perusahaan. Pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan metode Partial Least Square (PLS) dengan alat perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa  variabel modal intelektual tidak berpengaruh signifikan terhadap produktivitas perusahaan jasa multifinance di Indonesia, ESOP sebagai variabel moderasi mampu memperkuat hubungan antara modal intelektual terhadap produktivitas tetapi tidak dapat berdampak positif. 
Pengaruh Faktor Diskriminasi, Keadilan dan Teknologi Informasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Penggelapan Pajak di KPP Pratama Jember Paramitha, Octavia; Cahyono, Dwi; Probowulan, Diyah
Jurnal Akuntansi Profesi Vol 11, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v11i1.25319

Abstract

In this study intends to examine in order to obtain data on the influence of factors of discrimination, justice, technology and tax information on taxpayers' perceptions of tax evasion in the Jember Primary Tax Service Office. This type of research is quantitative and data sources are derived from primary data through questionnaires. The population in this study is individual taxpayers. The sampling technique in this study uses the Non-Probability Sampling method. So that the samples obtained were 100 respondents. The number of samples analyzed was 100 questionnaires and the data was analyzed using the Multiple Regression Test method. The results of this study are; discrimination and justice variables have a significant positive effect, while technology and information variables have a significant negative effect on taxpayers' perceptions of tax evasion in the Jember Pratama Tax Office.
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS DAN AUDIT FEE PADA AUDITOR SWITCHING Wulandari, Erike; Cahyono, Dwi; Martiana, Nina
Jurnal Ilmu Sosial dan Humaniora Vol 8, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v8i2.21455

Abstract

Determinant Analysis of Corporate Social Responsibility Disclosure in Food and Beverages Company Cahyono, Dwi; Nuraeni, Intan Sarifa
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1135

Abstract

The environmental sustainability has a big and important role in the success of a company. Organizational benchmarks can be seen from the company's financial performance which is allocated for Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) Disclosure is the company's concern for its surrounding environment, which will affect the sustainability of the company. Good companies regularly disclose their Corporate Social Responsibility (CSR). Many studies have been conducted by examining the determinants in Corporate Social Responsibility (CS ) disclosure. However, several things do not show that the research have a big effect on Corporate Social Responsibility (CSR ) disclosure. This decision making is based on existing theory. 
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Manufaktur Indonesia dan Malaysia Cahyono, Dwi; Rachmaniyah, Aulia
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28852

Abstract

The study aims to analyze and investigate the effect of corporate social responsibility disclosure on the company’s performance and reputation measured by the price stock as well as to compare the level of corporate social responsibility disclosure between manufacturing companies in Indonesia and Malaysia. The research was conducted by selecting of 57 the Indonesia manufacturing company public listed on Indonesia Stock Exchange and 27 the Malaysia manufakturing company public listed on Malaysia Stock Exchange and using annual report in 2016-2018. The sample are determined by using purposived sampling technique. Analysis method used is a simple regression. Comparison of corporate social responsibility disclosure using independent sample t-test showed that there were significant difference between manufacturing companies in Indonesia and Malaysia in Indonesia and Malaysia.
Rancang Bangun Aplikasi Penjualan Minyak Pada CV. Langgeng Jaya Dwi Cahyono; Sulistiowati Sulistiowati; Julianto Lemantara
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 11 (2016)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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

Abstract

CV. LanggengJaya is a commercial enterprise engaged in the sale of bottled cooking oil with the brand "Iga Mas". The process of recording the price and the item code is manual. Such actions require recording process repeated thus inhibiting in the sales process receivable collection procedures. CV. Langgeng Jaya is a commercial enterprise engaged in the sale of bottled cooking oil with the brand "Iga Mas". The process of recording the price and the item code is manual. Such actions require recording process repeated thus inhibiting in the sales process receivable collection procedures. CV Langgeng Jaya also has disadvantages in terms of doing the collection of accounts receivable is due. Often there is a delay in collecting receivables to customers who have matured because of the difficulty in finding the data customer receivables. Based on these problems, it is built Design Edible Oil Sales Application at CV. Langgeng Jaya. This application consists of sales, accounts receivable reporting, sales reporting, calculating the cost of goods sold. The results showed that the Design Build Oil Sales Application at CV. Langgeng Jaya can be used to record, merekap sales data and generates nine major reports and the manager can use three invoices printed by part of the sales staff. There is a collection of accounts receivable reminder function that can be used by part of the sales staff to help deal with collection of accounts receivable. Lasting Jaya also has disadvantages in terms of doing the collection of accounts receivable is due. Often there is a delay in collecting receivables to customers who have matured because of the difficulty in finding the data customer receivables.Based on these problems, it is built Design Edible Oil Sales Application at CV. Langgeng Jaya. This application consists of sales, accounts receivable reporting, sales reporting, calculating the cost of goods sold. The results showed that the Design Build Oil Sales Application at CV. Langgeng Jaya can be used to record, merekap sales data and generates nine major reports and the manager can use three invoices printed by part of the sales staff. There is a collection of accounts receivable reminder function that can be used by part of the sales staff to help deal with collection of accounts receivable.
How does Islamic Work Culture and Leadership, as well as Organizational Citizenship Behavior Improve Teacher Performance in Vocational High Schools (SMK)? Nurul Qomariah; Zahrotul Janah; Dwi Cahyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7610

Abstract

Vocational High School is a high school that prepares its graduates to be ready to enter the world of work. Currently the government is trying to improve the quality of graduates from this vocational school. This study has 3 (three) objectives, namely the first to determine the effect of Islamic work culture on teacher performance, the second objective to determine the effect of leadership on teacher performance and the third objective to determine the effect of OCB on teacher performance at SMK Muhammadiyah Banyuwangi. The population is all teachers who teach at SMK Muhammadiyah Banyuwangi, totaling 345 teachers. By using the Slovin formula, it is known that the number of samples is 185 teachers who are the respondents. Statistical analysis of the description is used to determine the description of the respondents and the research variables used. The data analysis used is the Structural Equation Model (SEM) using WarpPLS 7.0. The calculation results show that Islamic work culture variable (X1) has a positive and significant effect on teacher performance (Y), leadership variable (X2) has a positive and significant effect on teacher performance (Y) and organizational citizenship behavior (X3) has an effect on teacher performance at Muhammadiyah Vocational Schools Banyuwangi.
Accounting Information System Literacy at Best Cow Farm Ajung Jember Khairunnisa, Firstia Nurlaili; Khifdi, M. Yurisul; Riyadi, Anton; Cahyono, Dwi
Journal Of Humanities Community Empowerment Vol. 1 No. 2 (2023): Journal of Humanities Community Empowerment
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jhce.v1i2.844

Abstract

The purpose of this research is to know and observe the existing accounting information system at Best Cow Farm Ajung Jember. This research is development research. The process of developing an accounting information system often encounters obstacles and becomes a serious problem for a company. The subject of this research is the Best Cow Farm Ajung Jember and the object of this research is the accounting information system of Best Cow Farm Ajung Jember. Data collection methods consist of: interviews, observation and observation. The good or bad performance of an accounting information system can be seen through the satisfaction of users of accounting information systems and the use of the accounting information system itself. The goal to be achieved in this research is to assist partners in supporting their business through an accounting information system in the form of stock input. Through this dedication, it is expected to provide information, knowledge and insight regarding the success of an accounting information system performance
Co-Authors A.A. Ketut Agung Cahyawan W Abadi Sanosra Abdullah, Anton Achmad Choiron Achmad Choiron Ade Susianti, Febrina Afriyani, Suci Ryski Nur Ahmad, Haidar Alif Putra Gunawan, Maulana Alwiyah Alwiyah Amalia, Direstu Amarya, Grace Ezranda Anastasia Lidya Maukar Anda Lusia, Anda Andhina Ika Sunardi ANGGI FIRMANSYAH Anggit Wikanningrum Anik Vega Vitianingsih Anik Vega Vitianingsih Apriani Sijabat Ari Wulanjati, Herlina Arief Rahman Hakim Arif Budianto Arthur Simanjuntak Aspirandi, Rendy Mirwan Astutik, Rika Aswadi Jaya, Aswadi Ayun Maduwinarti Ayuningtyas Palupi, Risqi Ekanti Azzahra, Morra Fatya Gisna Nourielda Bambang Bagus Harianto Brown, Christina Bungsu, Agung Pangeran Chrissanti, Agnes Maria Cilvi Chua Toh Hua Citra Dwi Ristantri Cristino Gusmao Damanik, Alaris Darasito Dananjaya, Gabriel Deliana, Dian Diah Probowulan Dian Kusuma Wardani Dicha Kusuma Priambudi, Prisca Dinarso, Rahmat Cahyo Dwi Budi Santoso Dwi Prasetyo, Septian Dwi Ristantri, Citra Dwi Riyono, Ady Fajar Eko Budi Santoso Eko Budi Satoto Evi Lestari Evi, Evi Lestari Fahrudin, Rifqi Fatmawati, Indra Fatmawati, Suci Nur Fawaidul Badri Fiel Afroh, Ibna Kamelia Firda, Alverina Firdaus, M. Syahri Fitrianingsih, Evi Guntoro, Widy Guntur, Yohanes Sri Gusmao, Cristino Haris Hermawan Haris Hermawan, Haris Herlambang, Toni I.G.N. Andhika Mahendra Ibnu Hanafi Ida Ayu Putu Sri Widnyani Indrawati, Linda Intan Sari, Rosi Avinda Jabbar, Malik Abdul Julianingsih, Dwi Julianto Lemantara Juliardin, Muhammad Alief Kamil, Ibrahim Khairunnisa, Firstia Nurlaili Khamil, Abdul Khaulia, Ayu Tinis Khifdi, M. Yurisul Kusdarwanto, Heru Kusumaningrum Kusumaningrum Lailatul Qodriyah, Emilyati Lambang Trijono Lidya Maukar, Anastasia Litafira Syahadiyanti Lorenzo, Agung Maharani, Astrid Maharani, Astrid Mahardika, Husein Satria Maisura Maisura Mardiansyah, Edi Maria, Lily Martiana, Nina Maryam Z, Amalina Mas, Ayu Masito, Fitri Ma’rifah , Ma’rifah Yuliani Minulya Eska Nugraha Mochamad Hariadi Mochammad Irfan Efendi Mohamad Agus Salim Muhammad Thamrin Mursyidah4, Mursyidah Muzakir, Fohan N, Gardina Aulin Nafsiyah, Wardatun Nirmala Kartikasari, Yudita Nur Annisa, Nenden Nur Said Nuraeni, Intan Sarifa Nursaid Nurul Qomariah Nuryadi Nuryadi Pamungkas Putra Bagyana, Caesare PANJAITAN, MUKTAR B Paramitha, Octavia parjan, parjan Pradana, Dwifa Yuda Pradani, Dea Yulinestria Prakoso, Dadang Pramono, Didik Eko Probowulan, Diyah Purbosaputro, Erwin Putra Widhi Wardhana, Erwindhu Putri, Indri Mariska Rachmania, Nindita Rachmaniyah, Aulia Rafly Eka Saputra, Muhammad Rahmawati, Maulidia Ratna Nur Tiara Shanty Ristumanda, Siti Salbiah Riyadi, Anton Rizaldi, Choireza RR. Ella Evrita Hestiandari Rusgianto S, Riang Agustin Sa'adah , Nur Saat Riyanto Samsul Hadi Sanorsa, Abadi Santi Wulandari, Dwi Sari , Mena Sari Indrayati, Fatma Sari, Denia Ratna Sari, Risa Riana Puspita Savitri, Nikke Indah Sinclair, Amelia Siti Juariyah Situmorang, Marolop Bungaran Tua Slamet Kacung, Slamet Slamet Riyadi, Slamet Riyadi Soetjahyo, Soetjahyo Sofianto, Rendra Hadi Suhada Suhada, Suhada Sujatmiko Sujatmiko Sukahir, Sukahir Sulistiowati Sulistiowati Susbiyani, Arik Suyamto Suyamto Suyanto Syahrani Arasid, Nova Syahrul, Maulia Syamilah, Aliyatus Teguh Santosa Tiara Shanty, Ratna Nur Tua S, Marolop Bungaran Uliyah, Dian Alfiyatul Umam, Azizul Warsito Sujatmiko, Achmad Wasi’ah, Ainin Lufaful Wati, Seftin Fitri Ana Wati, Wiwin Sri Niscahya Widiantoro, Edwin Wikaningrum, Anggit Wulandari, Erike Wulandari, Retno S. Yeti Komalasari Zahrotul Janah Zarkasi , Imam Zikrullah , Zikrullah Zubaidi, Nabila