Articles
<![CDATA[Interesting Features of a Career of Supply Chain Manager ]]>
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Khaeronisa Khaeronisa]]>;
<![CDATA[Suhana Suhana]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract— Supply Chain Management Career Information and Education Requirements is the main objective of the current research. So for this purpose empirically whether the supply chain manager profession is still in demand by students in the industrial revolution 4.0 era is considered. Factors that influence students' career interests to be Supply Chain Managers are examined in th study. Accounting study program students in Semarang City Indonesia are used as the population in research. The sample was obtained as many as 312 respondents using a random method. SEM with Warp PLS is used as a data processing technique. The test results prove that 58.5% of respondents chose a career as an Supply Chain Manager, 38.2% chose to become civil servants, 3.3% chose to become entrepreneurs, this proves that the career of becoming an Supply Chain Manager is still in demand by accounting students. Financial rewards, labor market considerations, work environments, professional recognition, and social value have significant effects on career interests as supply chain managers. Gender moderates the influence of social values on career interests as Supply Chain Managers. However, professional training has no effect on career interests as supply chain managers. It means that the research succeeded in proving that there are several factors influencing the interests of career accounting students as Supply Chain Managers in the era of the industrial revolution 4.0.]]>
<![CDATA[Effect of Supply Chain Management to Corporate Financial Performance through Corporate Environmental Disclosure: Evidence from Indonesia ]]>
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Riana Sitawati]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract— The purpose of the research is to evidence the role of corporate environmental disclosure in mediating the relationship between supply chain management and corporate financial performance. Food and beverage companies listed in Indonesia Stock Exchange in period of 2014-2018 are the sample of the current research. Path Analysis with Partial Least Squares-Structural Equation Modeling (SEM) is used to analyze data. The research finding found that supply chain management directly affects to corporate financial performance and supply chain management indirectly affect to corporate financial performance through corporate environmental disclosure. Theoritical implication of the research is that the research supports the existing theory. While practical implication of the research is that CED can be used to gain personal branding from stakeholders and to protect from SCMaction. Thus, it can increase financial and economic performance to keep company legitimate.]]>
<![CDATA[Sistem Akuntansi Manajemen Memediasi Gaya Kepemimpinan dan Desentralisasi Terhadap Kinerja Manajerial ]]>
<![CDATA[Putri Fea Ikhtiyarini]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Perspektif Akuntansi Vol 2 No 1 (2019) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v2i1.p89-108
<![CDATA[Mengetahui apakah Sistem Akuntansi Manajemen (SAM) memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial merupakan tujuan utama dari penelitian ini. Obyek penelitian ini adalah PT. Perkebunan Nusantara IX Balong Jepara (Persero) yang berlokasi di Jepara, Jawa Tengah, Indonesia. Metode Warp PLS digunakan sebagai alat untuk mengolah data dalam penelitian ini. Data diperoleh dengan menyebarkan kuesioner terhadap 101 manajer menengah pada PT. Perkebunan Nusantara IX Balong Jepara (Persero). Hasil penelitian membuktikan bahwa gaya kepemimpinan tidak berpengaruh terhadap kinerja manajerial, desentralisasi tidak berpengaruh terhadap kinerja manajerial, gaya kepemimpinan yang dimediasi oleh sistem akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial dan desentralisasi yang dimediasi oleh sistem akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial.]]>
<![CDATA[Peran Mediating Struktur Modal pada Hubungan Profitabilitas dan Likuiditas terhadap Nilai Perusahaan ]]>
<![CDATA[Naela Mardlotillah]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Dwiarso Utomo]]>
<![CDATA[ JURNAL EKUIVALENSI Vol. 8 No. 1 (2022): JURNAL EKUIVALENSI ]]>
Publisher : <![CDATA[LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri ]]>
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DOI: 10.51158/ekuivalensi.v8i1.615
<![CDATA[Abstrak Kajian ini dilaksanakan guna mengetahui keterkaitan antar profitabilitas, likuiditas, struktur modal serta nilai perusahaan. Pengumpulan data sekunder ini dilakukan melalui pengumpulan annual report perusahaan property & real estate tahun 2017-2020 yang diperoleh dari laman Bursa Efek Indonesia (www.idx.co.id). Jumlah sampel yakni 18 perusahaan property & real estate. Sampel ditentukan menggunakan purposive sampling. Teknik analisis data pada kajian ini mempergunakan metode path analysis dengan software WarpPLS 7.0. Hasil kajian menunjukkan bahwa profitabilitas dan likuiditas memengaruhi nilai perusahaan, profitabilitas dan likuiditas memengaruhi struktur modal, struktur modal memengaruhi nilai perusahaan. Implikasi dari kajian ini yakni pentingnya perusahaan meningkatkan dan mempertahankan rasio keuangan agar nilai perusahaan menjadi tinggi. Kata kunci: profitabilitas;likuiditas;nilai perusahaan;struktur modal Abstract This study was conducted to examine the relationship between profitability, liquidity, capital structure and firm value. This secondary data collection is carried out through the collection of annual reports of real estate companies for the period 2017-2020 obtained from the Indonesia Stock Exchange website (www.idx.co.id). A total of 18 real estate companies were selected. The sample is determined by using a sampling target. For the data analysis methodology, the path analysis method was used using WarpPLS 7.0 software. The result, found that profitability and liquidity affects firm value, profitability and liquidity affect capital structure, capital structure affects firm value. The implication of this research is that it is important for companies to improving well in order to achieve high corporate value. Keywords: profitability; liquidity; firm value; capital structure]]>
<![CDATA[PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN BERBASIS IT PADA IKATAN GURU RAUDHATUL ATHFAL SEMARANG UTARA ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ ABDIMAS UNWAHAS Vol 6, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim Semarang ]]>
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DOI: 10.31942/abd.v6i1.4437
<![CDATA[Raudhatul Athfal merupakan (RA) merupakan lembaga pendidikan formal yang berada di bawah naungan Kementerian Agama yang menyelenggarakan pendidikan anak usia dini. Banyak lembaga pendidikan anak udia dini yang telah tumbuh berkembang tetapi masihi belum banyak yang menerapkan sistem informasi akuntansi dalam mengelola keuangan lembaganya. Tujuan dari kegiatan pengabdian kepada masyarakat ini untuk memberikan pengetahuan dan bekal kepada para guru serta staf administrasi yang tergabung dalam Ikatan Guru Raudhatul Athfal (IGRA) wilayah Semarang Utara mengenai pentingnya penerapan sistem informasi akuntansi pada lembaga pendidikan anak usia dini dalam mengelola keuagannya serta penyajian laporan keuangan yang berbasis pada teknologi informasi. Program kegiatan masyarakat ini dilakukan selama kurun waktu 3 bulan. Kegiatan pengabdian kepada masyarakat ini menggunakan metode pelatihan yang dilakukan di laboratorium komputer. Hasil kegiatan ini menunjukkan bahwa peserta sangat antusias dalam proses kegiatan dan melalui kegiatan ini peserta mampu mengelola keuangannya yang akuntabel berbasis teknologi informasi. Kegiatan ini juga memberikan dukungan yang penuh kepada sekolah Raudhatul Athfal dalam mewujudkan transparansi keuangan guna mewujudkan akuntabilitas publik. Kata kunci: pengelolaan keuangan, sistem informasi, laporan keuangan, akuntabilitas]]>
<![CDATA[PENTINGNYA STRATEGI KEWIRAUSAHAAN UNTUK MENINGKATKAN PENDAPATAN ANGGOTA FORUM UPPKS KOTA SEMARANG ]]>
<![CDATA[Bambang Minarso]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ ABDIMAS UNWAHAS Vol 5, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim Semarang ]]>
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DOI: 10.31942/abd.v5i2.3725
<![CDATA[Data forum Kelompok Usaha Peningkatan Pendapatan Keluarga Sejahtera (UPPKS) tahun 2019 menunjukkan bahwa terdapat 285 kelompok UPPKS di Kota Semarang. Namun, belum semua UMKM anggota forum UPPKS ini berkembang. Dari hasil wawancara dengan Ibu Sri Supatmi, S.H. selaku sekretaris forum UPPKS, diketahui bahwa masalah yang ada pada anggota forum UPPKS adalah masih kurangnya motivasi dan minimnya strategi pemilik UMKM anggota forum UPPKS. Pengelolaan UMKM masih dikelola dengan cara yang sederhana tanpa strategi kewirausahaan yang tepat sehingga UMKM anggota forum UPPKS masih banyak yang belum berkembang. Untuk itu penting dilaksanakannya pelatihan untuk anggota forum UPPKS dalam rangka meningkatkan motivasi dan menciptakan strategi bisnis bagi UMKM anggota forum UPPKS dengan tujuan agar bisnis UMKM dapat berkelanjutan sehingga dapat membantu meningkatkan perekonomian Indonesia. Solusi yang ditawarkan dengan mengadakan tiga kegiatan yang pertama adalah melaksanakan kegiatan sosialisasi program kemitraan masyarakat kepada anggota forum UPPKS. Agenda kegiatan berikutnya adalah melaksanakan pelatihan tentang motivasi berwirausaha dan membuat strategi bisnis. Sebagai agenda penutup yang dilaksanakan adalah mengikuti expo atau pameran dengan tujuan untuk melatih anggota forum UPPKS berwirausaha serta memasarkan produknya. Dengan adanya kegiatan pengabdian masyarakat sangat bermanfaat bagi anggota forum UPPKS. Anggota forum UPPKS mendapatkan suntikan motivasi, memperoleh gambaran menyusun strategi bisnis, mendapatkan fasilitas expo sehingga dapat menambah pengahsilan anggota forum UPPKS. Kata kunci: motivasi, strategi bisnis, kewirausahaan.]]>
<![CDATA[Balanced Scorecard: Learning and Growth Perspective ]]>
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Yulita Setiawanta]]>
<![CDATA[ Jurnal Inovasi Ekonomi Vol. 4 No. 02 (2019) ]]>
Publisher : <![CDATA[Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jiko.v4i02.9852
<![CDATA[The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.]]>
<![CDATA[The Role of Audit Committee Supervision on Integrated Reporting Relationship and Firm Value ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Anna Sumaryati]]>;
<![CDATA[Muchammad Syafrudin]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v7i2.4444
<![CDATA[This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturing companies listed on the Indonesian stock exchange for five years of observation, from 2016 to 2020, to obtain 150 observational data. The results of the study indicate that integrated reporting influences firm value. Likewise, the role of the audit committee and the activities of the audit committee, as proxied by the number of audit committee meetings, moderated the effect of integrated reporting on firm value. The limitation of this research is that the value of R2 is still low at 22%. Therefore, it is still possible to modify this research by changing the research variables used for further study. The implication of this research is the importance of the supervisory role of the audit committee in implementing integrated reporting to increase firm value.]]>
<![CDATA[The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia ]]>
<![CDATA[Winarsih Winarsih]]>;
<![CDATA[Wiwin Winarti]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Emiza binti Tahar]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v8i2.21425
<![CDATA[This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.]]>
<![CDATA[Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion ]]>
<![CDATA[Michael Ardho Dewanta]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i1.10990
<![CDATA[ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.]]>
