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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Proceeding of World Conference Jurnal Terapan Manajemen dan Bisnis Akuntansi Bisnis & Manajemen (ABM) Journal of International Conference Proceedings

Agus Dwi Sasono

Universitas Narotama Surabaya

Author-ID : 2530677

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences

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Articles

PENGARUH PERSEPSI TERHADAP AKUNTANSI SUMBER DAYA MANUSIA Agus Dwi Sasono
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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

Derasnya arus informasi yang disebabkan oleh kemajuan teknologi dan transportasi mengakibatkan semua aktivitas tidak bisa berdiri atau jalan sendiri-sendiri, apakah aktivitas ekonomi maupun disiplin ilmu. Manajemen Sumber daya Manusia sebagai salah satu disiplin ilmu yang mempelajari sumber daya manusia dalam organisasi saat ini mengalami pergeseran peranannya dari yang bersifat taktis menuju strategis yaitu pemberian nasehat-nasehat kepada manajer senior dalam memahami tentang implikasi dari keputusan usaha yang telah diambilnya. Demikian halnya dengan disiplin ilmu akuntansi, yang dahulunya hanya memberikan informasi tentang kekayaan perusahaan berupa sumber daya alam dan modal saja, sekarang dirasakan masih kurang karena masih ada kekayaan perusahaan yang belum tersajikan yaitu kekayaan sumber daya manusia. Akuntansi Sumber Daya Manusia adalah paradigma yang mencoba menjawab permasalahan tersebut, yang berguna untuk memberikan informasi yang diperlukan untuk memperoleh, mengembangkan, mengalokasikan, menghemat, menggunakan, menilai sumber daya manusia dari suatu perusahaan. Namun sampai sekarang masih belum bisa diterapkan di Indonesia. Tempat penelitian dilakukan di Malang Jawa Timur dengan responden para akuntan yang terdiri dari akuntan publik, akuntan pendidik dan akuntan intern. Sampel dalam penelitian ini sebanyak 33 responden. Dari hasil uji hipotesis pertama (ke 1), dengan menggunakan uji F dapat diketahui F= 11.770 dengan sig. F= 0.000 < a = 0.05, dapat disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan antara variabel bebas yaitu Perhatian (X1), Pemahaman (X2) dan Perhatian (X3) terhadap variabel terikat yaitu penerapan akuntansi sumber daya manusia (Y). Dari hasil uji hipotesis kedua (ke 2), dengan menggunakan uji t dapat diketahui variabel Perhatian (X1) menghasilkan t = 3.387 dengan sig. t = 0.002 < a = 0.05, Pemahaman (X2) menghasilkan t = 2.282 dengan sig. t = 0.030 < a = 0.05 dan Ingatan (X3) menghasilkan t = 2.978 dengan sig. t = 0.01 < a = 0.05, dapat disimpulkan bahwa secara partial terdapat pengaruh yang signifikan antara variabel bebas yaitu Perhatian (X1), Pemahaman (X2) dan Ingatan (X3) terhadap variabel terikat yaitu penerapan akuntansi sumber daya manusia (Y). Peneliti menyarankan penyajian biaya sumber daya manusia dalam laporan keuangan pada pos aktiva tetap tidak berwujud dan diamortisasikan setiap periodenya, sedangkan nilai sumber daya manusia disajikan dalam catatan direksi.

Effect of Spiritual Leadership to Organizational Culture and Employee’s Loyalty Arasy Alimudin; Dahlia Septian; Agus Dwi Sasono; Ani Wulandari
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 3, No 2 (2017): Volume 3 Number 2 (2017)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v3i2.210

Although the leader of the Society’s Eye Hospital, East Java has the characteristics of spiritual leadership as in the dimensions of spiritual leadership developed by Fry (2003) including vision, hope / faith, and altruistic love, however the level of employee turn over is still high. To address this problem, the research is using a quantitative causality approach and SEM PLS model as the data analysis technique used. The result of the research shows that there is a significant positive influence on spiritual leadership towards the organizational culture. A significant positive influence of organizational culture also seen on employee’s loyalty, and there is a positive but insignificant influence of spiritual leadership on employee’s loyalty.

The Effect of Customer Relationship Marketing and Service Quality on Customer Retention with Customer Satisfaction as A Mediating Variable In Forwarding Companies In Surabaya Febriani Galih Saputro; Agus Dwi Sasono; Joko Suyono; Damarsari Ratnasahara Elisabeth; Abdul Thalib Bin Bonn
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 4 (2020): November 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: The aim of this study is to analyze the effect of customer relationship marketing and service quality on customer retention with customer satisfaction as a mediating variable in forwarding companies in Surabaya. Design/methodology/approach: The populations in this study are customers of forwarding companies in Surabaya and the sample in this study is 100 customers. The data analysis technique used was part analysis of linear regression. Findings: The research results are: 1) There is an effect of customer relationship marketing on customer retention at Forwarding Company in Surabaya, 2) There is an effect of service quality on customer retention at Forwarding Company in Surabaya, 3) There is an effect of customer relationship marketing on customer retention with customer satisfaction as a mediating variable at Forwarding Company in Surabaya, 4) There is an effect of service quality on customer retention with customer satisfaction as mediating variables at Forwarding Company in Surabaya, 5) There is an effect of customer relationship marketing on customer satisfaction at Forwarding Company in Surabaya, 6) There is an influence of service quality on customer satisfaction at Forwarding Company in Surabaya. Practical implications: The result of this research can be used as a reference in increasing customer retention with customer satisfaction. Paper type: Research paper

Financial Technology and Digital Marketing on MSMEs and their Impact on Financial Performance and Business Sustainability Noviana Yaniar; Agus Dwi Sasono; Agus Sukoco; Amrun Rosyid
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 6 (2021): November 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aims to analyze the effect of financial technology and digital marketing on MSMEs and their impact on financial performance and business sustainability. Design/methodology/approach: The research uses an explanatory quantitative approach. The population in this study were all members of the Metropolia community, amounting to 155 people. The sampling technique used was purposive Data collection is done using google Forms. The data collected were analyzed using SEM-PLS. Findings: Fintech has a positive and significant influence on the financial performance of MSMEs. Digimart has a significant influence on the financial performance of MSMEs. Fintech has a significant influence on the business sustainability of MSMEs. Digimart does not have a significant influence on the business sustainability of MSMEs. Financial performance has a significant positive influence on the business sustainability of MSMEs. Paper type: Research paper

THE ROLE OF INSTITUTIONAL SHAREHOLDERS IN INDONESIA'S MANUFACTURING COMPANY Eka Septa Kurniawan; Arasy Rachman; Agus Sukoco; Agus Dwi Sasono; Wahyu Mulyo Utomo
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

The purpose, This study aims to analyze the effect of Return On Assets, Debt To Equity Ratio, Dividend Payout Ratio to the Institutional Ownership in Manufacturing Companies listed in Indonesia Stock Exchange (IDX) period 2012-2014 Method, The Research was conducted at Manufacturing companies listed on Indonesia Stock Exchange period 2012 - 2014. The data source came from 18 Manufacturing companies with purposive sampling technique. SPSS version 20 software analysis technique was employed using t test and F test on multiple linear regression to find the effect of Return on Asset, Debt to equity ratio, Debt payment ratio and institutional ownership. Result, The results of the study found that the change in value on the variable Return On Asset, Debt to Equity Ratio, Dividend Payout Ratio did not have a significant effect on the ownership of the manufacturing company in Indonesia The findings, The findings of the research are that in manufacturing companies in Indonesia, the value of institutional shares owned by the company is not influenced by changes that occur in the ability to pay the debt, the ability to pay dividends and return on assets. Keywords: Institutional, shareholder, Debt to Equity Ratio, Dividend Payout Ratio

Impact and Role of Marketplace and Financial Literacy on Financial Control Selsa Mada Pramudia Wardani; Ratri Cahyaning Asri; Cecilia Arthur Limantara; Dika Antoni Putra; Tyo Riyandi; Agus Dwi Sasono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 5 (2022): September 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v5i5.1933

Purpose: This study aims to create a reference model for the national Financial Literacy movement by finding a Financial Control model for Generation Z of Surabaya, which is 0.03% of the total in Indonesia. Therefore, the researchers made it the subject of research. Design/methodology/approach: In determining the minimum number of samples, the researcher used the Slovin formula. The research instrument used was a questionnaire. Findings: The study results show that the model relates to the Marketplace and financial literacy. Here, Marketplace has a significant impact and weak influence on Financial Control. At the same time, Financial Literacy has a substantial and robust effect on Financial Control. While Marketplace on Financial Control through Financial Literacy has a significant impact and a reasonably vital influence role. The findings are that 53% of research subjects think the literacy movement with animated video models through digital media is more attractive than others. Originality/value: This paper is original Paper type: Research article

The Effect of Capital Structure and Good Corporate Governance on Financial Performance With Agency Cost as a Control Variable : (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on Idx For 2016-2020 Period) Agus Dwi Sasono; Leni Septiana
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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This study aims to test and analyze empirically the effect of capital structure, independent board of commissioners, institutional ownership and managerial ownership on financial performance with agency cost as a control variable in manufacturing companies in the consumer goods industry sector listed on the IDX. This study uses a quantitative research method that is descriptive of explanation. The population in this study were 73 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period and the final sample processed in this study were 7 companies which were taken through purposive sampling technique. Data analysis techniques used include descriptive statistical analysis, classical assumption test and multiple linear regression. Hypothesis testing using t-test with an alpha significance level of 5%. From the results of data processing using SPSS, it is found that the coefficient value (t test) shows the capital structure variable (X1) with a t-value of 0.001 which means that the capital structure affects the company's financial performance. The independent board of commissioners (X2) with a t-value of 0.023 which means that the independent board of commissioners has an effect on the company's financial performance. Meanwhile, institutional ownership (X3) and managerial ownership (X4) have no effect on financial performance as evidenced by the t-values ??of 0.415 and 0.566. Simultaneously, capital structure, independent board of commissioners, institutional ownership and managerial ownership affect financial performance with agency cost as a control variable.

Co-Authors Abdul Thalib Bin Bonn Agus Sukoco Agus Sukoco Amrun Rosyid Ani Wulandari Arasy Alimudin Arasy Rachman Cecilia Arthur Limantara Dahlia Septian Damarsari Ratnasahara Elisabeth Dika Antoni Putra Eka Septa Kurniawan Febriani Galih Saputro Joko Suyono Leni Septiana Noviana Yaniar Ratri Cahyaning Asri Selsa Mada Pramudia Wardani Tyo Riyandi Wahyu Mulyo Utomo

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