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All Journal The Indonesian Accounting Review The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Pengabdian Dharma Laksana JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ekonomi Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Ideguru: Jurnal Karya Ilmiah Guru International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Pengabdian Masyarakat Madani AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Realible Accounting Journal Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Journal of Innovative and Creativity Jurnal Pengabdian Kepada Masyarakat
Sugiyanto Sugiyanto
Program Pascasarjana Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Banten
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Penyuluhan dan Pengelolaan Sampah Rumah Tangga di Desa Mekarjaya Kecamatan Mande Kabupaten Cianjur Farhan Maulana; Didik Hadida; Dwi Afrilia; Isnaini Octavia; Mukhlis Catio; Wahyudi Wahyudi; Sugiyanto Sugiyanto
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol 3, No 3 (2023): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v3i3.33372

Abstract

Kegiatan PKM ini bertujuan untuk menumbuhkan kesadaran pada masyarakat akan pentingnya dalam menjaga lingkungan dengan mengetahui jenis-jenis sampah dan dapat mengelompokan sampah sesuai dengan jenisnya serta mengetahui manfaat dari sampah yang dapat didaur ulang atau dikelola menjadi barang yang bermanfaat dan bernilai jual. Metode yang disampaikan menggunakan metode diskusi dengan penyampaian secara langsung. Manfaat dari kegiatan Pengabdian Kepada Masyarakat ini Dengan dibawakannya tema tersebut, para peserta mendapatkan ilmu mengenai pengelolaan sampah rumah tangga yang dihasilkan setiap harinya. Selain itu, dengan dibawakannya tema ini, peserta dapat mendaur ulang sampah-sampah rumah tangga sehingga dapat menghasilkan produk yang bisa dikonsumsi kembali maupun produk-produk yang dapat dijual.
Pengaruh Arus Kas Operasi, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Lea Amanda; Muhammad A H; Oriadi Oriadi; Rosadi F; Sugiyanto Sugiyanto
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4890

Abstract

This study aims to examine the effect of operating cash flow, company size, and leverage on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The method used is an associative quantitative approach using secondary data from annual financial reports. A total of 80 observation samples were obtained after applying data completeness criteria over five years of observation (2019–2023). Based on a series of econometric tests, the Fixed Effect Model (FEM) was determined to be the most appropriate estimation model for panel data regression analysis. The hypothesis testing results showed statistically significant findings, both partially and simultaneously. Simultaneously, the combination of Operating Cash Flow, Company Size, and Leverage was found to significantly affect Earnings Quality (p-value < 0.05). Further partial testing confirmed that the three independent variables individually had a significant effect on Earnings Quality (p-value = 0.001). These findings overall reinforce Agency Theory and Signaling Theory, concluding that internal company factors, such as liquidity (cash flow) and capital structure (leverage), play an important role in determining the credibility of the financial statements presented.
FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Jaenudin Jaenudin; Endang Ruhiyat; Sugiyanto Sugiyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6670

Abstract

This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure.
Development of a Digital Module to Strengthen Multicultural Citizenship Competence in Higher Education Mas Fierna Janvierna Lusie Putri; Sunarso Sunarso; Samsuri Samsuri; Sugiyanto Sugiyanto; Yatti Rosmiati
Ideguru: Jurnal Karya Ilmiah Guru Vol. 10 No. 3 (2025): September 2025 Edition
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v10i3.2076

Abstract

This study presents the design and validation of a digital learning module aed at enhancing multicultural citizenship competence among higher education students. Using the Research and Development (R&D) method and the ADDIE framework (Analysis, Design, Development, Implementation, and Evaluation) the module was tested across three Indonesian universities: STKIP Kusuma Negara, STKIP Arrahmaniyah, and Pamulang University. A total of 30 students participated in preliminary testing, followed by 54 students in field trials. The module and its accompanying web-based digital were evaluated by two subject matter experts and two media specialists to ensure content accuracy and media quality. Results showed high feasibility ratings (module: 87.56%; web digital: 91.31%), strong effectiveness (module: 88.71%; web digital: 88.80%), and notable practicality (module: 86.61%; web digital: 90.30%). Feedback from lecturers and students emphasized the module’s accessibility, clear structure, interactive features, and adaptability to diverse learning contexts. The digital format allowed for flexible integration into various teaching environments, promoting student engagement and cross-cultural understanding. This research contributes an innovative, culturally responsive, and technology-enhanced resource for civic education, supporting the development of inclusive, tolerant, and globally aware citizens in higher education settings. It also demonstrates the potential of digital pedagogy in advancing multicultural values in Curricula.
PENGARUH KEPEMIMPINAN, KETERAMPILAN MANAJERIAL, DAN PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KARYAWAN DIREKTORAT JENDERAL PAUD DAN PENDIDIKAN MASYARAKAT KEMENDIKBUD Sugiyanto Sugiyanto; Ruknan Ruknan
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 5 No 1 (2020): Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro
Publisher : LPPM UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v5i1.1252

Abstract

The performance of the Directorate General of at the Directorate General of Early Childhood Education and Community Education Ministry of Education and Culture in Jakarta cannot be carried out evenly, with quality, justice and accountability. The objective of this study is to obtain empirical evidence as follows: 1) Direct influence of leadership on performance, 2) Direct influence of managerial skills on performance, 3) Effect of decision making on performance. 4) The direct effect of leadership on decision making, and 5) The direct effect of managerial skills on decision making. This research uses a quantitative approach and a survey method with causal techniques. The research site is located at the Directorate General of Early Childhood Education and Community Education Ministry of Education and Culture in Jakarta. The population in this study is the Civil Servants under the Section Chief within the Directorate of Early Childhood Development, the Directorate of Family Education Development, the Directorate of Equality and Literacy Education and the Directorate of Skinny Training and Training, the Directorate General of Early Childhood Education and Community Education, Ministry Education and culture. With the Slovin formula the study sample was assigned a number and a simple random sample of 127 people was taken. Data analysis was performed by a path test. Based on data analysis the results of this study can be concluded as follows: First, leadership has a direct positive effect on performance. Second, managerial skills have a direct positive effect on performance. Third, decision making has a direct positive effect on performance. Fourth, leadership has a direct positive effect on decision making. Fifth, managerial skills have a direct positive effect on decision making
The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return Sugiyanto Sugiyanto; Fitri Dwi Febrianti
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2286

Abstract

This study aims to analyze the effect of Green Intellectual Capital, Conservatism, and Real Earning Management on Future Stock Returns and their Implications on Stock Returns on Mining companies listed on the Indonesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis estimates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indicate that Intellectual capital has a significant effect on future stock returns, Conservatism has a significant effect on future stock returns, earning management has a significant effect on future stock returns, Implications future stock return on stock returns. These findings indicate that in sample companies, future stock returns on stock returns have no implication.
REVITALISASI NILAI-NILAI BUDAYA SEBAGAI FONDASI PENDIDIKAN POLITIK YANG INKLUSIF Sugiyanto Sugiyanto; Darto Wahidin; Sifa Ainurokhmah; Siska Anggraeni
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 2 (2026): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/qbwx9e20

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh menurunnya pemahaman masyarakat, khususnya generasi muda, terhadap nilai-nilai budaya lokal di tengah arus globalisasi yang berdampak pada rendahnya kesadaran politik yang inklusif. Tujuan  kegiatan ini untuk mengidentifikasi dan merevitalisasi nilai-nilai budaya Cirebon sebagai fondasi pendidikan politik yang inklusif dan partisipatif. Metode  pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui kegiatan sosialisasi mengenai nilai-nilai budaya Cirebon dan pendidikan politik inklusif, Focus Group Discussion (FGD) untuk menggali pandangan serta pengalaman peserta, dan diskusi edukatif terkait penerapan nilai budaya dalam kehidupan sosial-politik. Kegiatan ini melibatkan masyarakat Kabupaten dan Kota Cirebon, khususnya generasi muda, pelajar, tokoh masyarakat, dan komunitas budaya sebagai sasaran utama kegiatan. Hasil kegiatan menunjukkan bahwa nilai-nilai budaya seperti musyawarah, gotong royong, toleransi, dan penghormatan terhadap keberagaman masih hidup dalam masyarakat serta memiliki keterkaitan kuat dengan prinsip-prinsip demokrasi, seperti partisipasi, kesetaraan, dan penghargaan terhadap perbedaan. Kegiatan ini juga meningkatkan pemahaman masyarakat bahwa budaya tidak hanya bersifat tradisional, tetapi memiliki peran strategis dalam kehidupan sosial dan politik. Upaya revitalisasi melalui edukasi berbasis budaya dan pelibatan generasi muda terbukti efektif dalam mendorong internalisasi nilai budaya, yang terlihat dari meningkatnya partisipasi peserta dalam diskusi serta pemahaman masyarakat terhadap pentingnya musyawarah, gotong royong, dan toleransi dalam kehidupan demokratis. Implikasi dari kegiatan ini menunjukkan bahwa pendidikan politik berbasis budaya lokal dapat menjadi strategi yang efektif dalam memperkuat partisipasi masyarakat, membangun sikap toleran, dan mendukung kehidupan demokrasi yang berkelanjutan.   Abstract  This community service activity is motivated by the declining understanding of the community, especially the younger generation, towards local cultural values ??amidst the current of globalization which has an impact on low inclusive political awareness. The purpose of this activity for to identify Cirebon cultural values ??that are relevant to the formation of inclusive political education in community life, analyze the role of Cirebon cultural values ??in supporting the creation of inclusive and participatory political awareness in society, and formulate efforts to revitalize Cirebon cultural values ??as a foundation in strengthening inclusive political education. The method used is a participatory approach through socialization, Focus Group Discussions (FGD), and educational discussions involving the community as the main subject. The results of the activity show that cultural values ??such as deliberation, mutual cooperation, tolerance, and respect for diversity are still alive in society and have a strong relationship with the principles of democracy, such as participation, participation, equality, and respect for differences. This activity also increases public understanding that culture is not only traditional, but has a strategic role in life and politics. Revitalization efforts through culturally-based education and youth engagement have proven effective in encouraging the internalization of cultural values. The implication of these activities is the importance of integrating local cultural values ??into public political education to foster participatory, tolerant, and sustainable political awareness.    
Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Financial Distress dan Growth Opportunity terhadap Accounting Prudence Alexander Giovani; Sugiyanto Sugiyanto
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23854

Abstract

This study aims to examine and explore empirical evidence regarding the role of firm size as a determinant that potentially moderates the magnitude of the effects of financial distress and growth opportunity on accounting prudence. The research focuses on entities in the healthcare sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 100 observations that met the inclusion criteria. The study adopts a quantitative approach, utilizing secondary data in the form of annual reports collected through documentation methods. The analysis is conducted using panel data regression, allowing for the simultaneous estimation of cross-sectional and time-series effects. The empirical results indicate that financial distress has a negative and significant effect on accounting prudence, whereas growth opportunity does not have a significant effect on the dependent variable. Furthermore, firm size is not supported as a moderating variable capable of altering the relationship between financial distress and accounting prudence or the relationship between growth opportunity and accounting prudence.
Peranan Green Accounting Pemoderasi Hubungan antara Green Intellecetual Capital dengan Earning Management : Studi Empiris Perusahaan IDX periode tahun 2020-2025 Fitri Dwi Febrianti; Sugiyanto Sugiyanto; Rachmat Kartolo
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1971

Abstract

his study is grounded in the growing shift from “profit at all cost” to “profit with purpose,” where companies are expected to balance financial performance with environmental responsibility. In the context of the green economy, Green Intellectual Capital (GIC) plays a strategic role in promoting efficient resource use, ecological awareness, and responsible business practices through integrated reporting. This research examines the effect of Green Intellectual Capital on earnings management, with Green Accounting incorporated as a moderating variable. The objective is to analyze whether Green Accounting strengthens or weakens the relationship between GIC and earnings management among companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative associative approach using secondary data. The population consists of 150 industrial companies listed on the IDX during the 2020–2025 period, with a purposive sample of 25 firms. Panel data regression analysis and Moderated Regression Analysis (MRA) were conducted using EViews. The findings indicate that Green Intellectual Capital significantly influences earnings management. Structural capital and relational capital show a positive effect, while human capital is not significant. Green Accounting strengthens the overall relationship, although the interaction with structural capital weakens the effect. These findings provide implications for investors, creditors, and policymakers in supporting sustainable capital expenditure decisions.
Co-Authors -, Wahyudi - Achmad Taufik Agus Hermawan Ahmad Bisri Alexander Giovani Alifya Haniffah Suryaman Andy Risdianto Anita Nurul Firdaus Bakti Abu Birgantoro Budi Suhendar Darto Wahidin Dedeh Srigayanti Didik Hadida Dwi Afrilia Edozi Putra Elang Kristi Andhika Eti Hayati Farhan Maulana Fitri Dwi Febrianti Fitri Dwi Febrianti Hafid Darmais Halan Hamsinah Hamsinah Hendro Waryanto Holiawati Irwan Setiawan Isnaini Octavia Jaenudin Jaenudin Juhaeri Juhaeri Juwita Ramadani Fitria Juwita Ramandani Fitria Kansas Syafrizal Lea Amanda Manda Ari Maylanti Marjuki Zulziar Mas Fierna Janvierna Lusie Putri Masno Marjohan Maswarni Maswarni Mohammad Anwar Gani Muhamad Yusuf Muhammad A H Mukhlis Catio Nifta Alfitriana Nofiar Nofiar Nur Wijayanti Oriadi Oriadi Rachmat Kartolo Rachmat Kartolo Rini Alfatiyah Risna Rizal Ronaldo Budiaro Ronaldo Budiarto Rosadi F Ruhiyat, Endang Ruknan Ruknan Ryan Ruwah Rizki Sachro Sachro Sachro Yusuf Sahroni Sahroni Samsuri Samsuri Sasi Ngatiningrum Shinta Ningtiyas Nazar Sifa Ainurokhmah Siska Anggraeni Siti Chodijah Sofian Bastuti Sulistiawati Sulistiawati Sunarso Sunarso Suripto Suripto Suripto Susanti Susanti Syarif Tika Dian Pangastuti Tri Anggoro Seto Tukiyat Tukiyat Widia Setyaningrum Yatti Rosmiati Yayan Sudaryana Yulita Pujilestari Zulfitra Zulfitra