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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura JURNAL RELASI STIE MANDALA JEMBER JURNAL SOSIAL HUMANIORA (JSH) Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Media Mahardhika Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Behavioral Accounting Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Unram Journal of Community Service (UJCS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Akuntansi'45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Bisnis, Logistik dan Supply Chain Jurnal Manajemen, Bisnis dan Kewirausahaan Asian Journal of Management Analytics ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) INCOME: Indonesian Journal of Community Service and Engagement Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi Journal of Business, Social and Technology PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Jurnal Pengabdian Masyarakat Bangsa JURNAL PENGABDIAN MASYARAKAT AKADEMISI Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Jurnal Informasi Pengabdian Masyarakat Basic and Applied Accounting Research Journal Jurnal Pengabdian Masyarakat Indonesia Sejahtera Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Relasi : Jurnal Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah MERDEKA: Jurnal Ilmiah Multidisiplin Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Abdimas Ilmiah Citra Bakti E-Jurnal Akuntansi Jurnal Abdi Karya Sipil Jurnal Manajemen, Bisnis dan Kewirausahaan
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Journal : Jurnal Proaksi

ANALISIS RASIO KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PT INDOCEMENT TUNGGAL PRAKARSA TBK Rosyidatul Maulidinah; Gideon Setyo Budiwitjaksono
Jurnal Proaksi Vol. 8 No. 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1833

Abstract

Indonesia as a developing country always carries out infrastructure development with this development as well as increasing cement production as one of the products needed. For this reason, the company PT Indocement Tunggal Prakarsa TBK needs to conduct financial ratio analysis with the aim of measuring financial performance and as an indicator of changes in the company's financial conditions. Research using quantitative descriptive methods in measuring the financial performance of PT Indocement Tunggal Prakarsa TBK 2015-2019 with the ratio of liquidity, solvency, activity, and profitability. The data collection technique is documentation with secondary data. With the result that the liquidity and solvency ratios show liquid and optimal results, while the activity and profitability ratios are less than optimal. Keywords: Financial Performance, Financial Ratio, Ratio Analysis
ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM PADA SEKTOR PERTAMBANGAN BATU BARA Larasati Kusuma Wardani; Gideon Setyo Budiwitjaksono
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1843

Abstract

The current condition of the capital market is full of uncertainty, which can be seen from fluctuations in stock prices and Returns. The volatility of the company’s stock price can indicate that investors have not obtained optimal stock Returns. This study aims to examine the effect of profitability and Leverage on stock Returns in the coal mining sector listed on the IDX in 2017-2019. This research uses associative research with a quantitative approach. The population used is all coal mining sectors listed on the IDX in 2017-2019 and the sample is used for purposive sampling that is 16 companies. Secondary data is used by accessing the official IDX website then downloading the annual financial reports of the coal mining sector for 2017-2019. Multiple linear regression was used as analysis in this study with statistical software. The results of the study state that profitability and Leverage have no effect on stock Returns in the coal mining sector which is listed on the Indonesia Stock Exchange in 2017-2019. Keywords: Leverage, Profitabilitas, Return Saham
EVALUASI PELAKSANAAN PROBITY AUDIT DALAM RANGKA AKUNTABILITAS PENGELOLAAN DANA SEKTOR PUBLIK Dharu Wicaksono; Gideon Setyo Budiwitjaksono
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1877

Abstract

This research is aimed at conducting "Evaluationof The Implementation of Probity Audit in the frameworkof Accountability of Public Sector Fund Management" against Government Agencies that have obligations and tupoksi to conduct probity audits. Methods applied in the discussion apply qualitative methods through the application of inpretive phenomenology. It is used by researchers in order to explore an individual's understanding of his environment and also to understand a person's perspective on a personal experience, especially related to the implementation of probity audits, especially those conducted by the Mojokerto City Inspectorate. The results that can be concludedare about the Probity Audit of procurement of goods and services carried out by the Mojokerto City Inspectorate so far is considered to still require a number of improvements seen from the three stages in the implementation of Probity Audit conducted, namely Planning, Implementation and Utilization of its Report. But the effectiveness of Probity Audit on the procurement of goods and services is considered very effective against public sector fund management accountability in view of the willingness and high awareness from the auditorship of the Mojokerto City Inspectorate and Local Government Organizations (OPD) for the benefits of Goods and Services audit probity activities that have until now been obtained. Keywords: Accountability, Procurement of Goods and Services, Probity Audit
THE EFFECT OF COMPETENCE, TRANSPARENCY, ACCOUNTABILITY, AND PARTICIPATION ON VILLAGE GOVERNMENT PERFORMANCE Tiara Kusuma Wardiyanti; Gideon Setyo Budiwitjaksono
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2104

Abstract

This research takes relevant issues regarding competence, transparency, accountability community participation, and village government performance. This study aims to examine the effect of Competence, Transparency, Accountability, Participation on the Performance of the Panglungan Village Government, Wonosalam District, Jombang Regency. The method used is a quantitative method. The sampling technique used in this research is purposive sampling with certain criteria. This study uses primary data by collecting data using the questionnaire method by distributing questionnaires, then the Village Apparatus and the Panglungan Village Community fill out the questionnaire. The analysis technique in this study uses Partial Least Square (PLS) with WarpPLS 7.0 software. The Structural Equation Model (SEM) analysis method consists of two sub models, namely the measurement model or often called the outer model and the structural model or often called the inner model. Based on the test results, it can be concluded that competence has a positive effect on the performance of the Panglungan Village government. Transparency has a positive effect on the performance of the Panglungan Village government. Accountability does not have a positive effect on the performance of the Panglungan Village government. Participation has a positive effect on the performance of the Panglungan Village government. Keywords: Competence, Transparency, Accountability, Participation, Performance
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Adelia Regina Putri Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Amalia Rizky Chairinnisa Amanda Meiliya Amanda Okky Wijaya Ambar Alimatur Rosyidah Ammalya Ananda Fertansyah Ananda Putra Nindhita Aulia Haqq Ananta, Ayu Nevilia Anarta Cahyadiatma Andi Maulana Andrianto, Mohamad Angelita, Debry Octavia Anggi Wahyu Puspita Annisa Aprilia Husnul Khotimah Anty Wulandari April Dwi Wulandari April Dwi Wulandari Aprilia, Fatma Yunita Ardian Christyanti Ardiansah, Yoga Maulana Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arum Ramadhani Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia Haqq, Ananda Putra Nindhita Aulia, Nila Azhahra Divia Putri Azmiyanti, Rizdina A’isy Sufyaan Alim Pamuji Batara, I Wayan Darma Berlianto Juan Cailah, Almanda Ridya Chintya Nabella Asharini Clara Oktavia Firdaus Damayanti, Dinda Danang Bayu Siswoko Danurwenda Permana Erlushandy Debora Kartini Miseri Lubis Deni Ariadi Devi Istyalita Devina Rahma Adelia Dewi, Annisa Nathania Dharu Wicaksono Diah Ayu Woro Ambarini Diah Hari Suryaningrum Dian Tri Agustin Didiek Tranggono Dina Indah Nurcahyani Diva Delia Rossa Nicolas Duta Rahma Safira Dwi Mulyati Ningrum Dwi Suhartini Dwi Syerli Inda Rahmawati Dyah Ratnawati H Ely Nanda Khamdiyah Endang Iryanti Erna Sulistyowati Esya Ananta Riski Tyanti Etha Listiany Supardi Evi Imtihani Evi Yuli Susanti Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana Fatma Yunita Aprilia Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Gabriella Gian Pitaloka Galuh Pratama Gempita Asmaul Husna Gunawan, Boy Erdyansyah Hadi Prayitno, Hadi Hakim, Moh Irman Haq, Jelita Arinal Haryati, Tantina Heny Sulistiana Hero Priono, Hero Husna, Gempita Asmaul Hutabarat, Elena Br Iklimah Putry Murady Ilvia Azhari Salsabila Ima Mukaromah Indiari Afnawati Indiari Afnawati Isfia Diana Putri Jessica Putri Adiyoga Jordan Adam Setiawan Kalya Rachel Rosita Kevin Pratama Nugraha Khairunnisa , Syarifah Khalifah Mur Istifarih Kinaryosih, Nimas Caesar Ratu Krisyuanto, Tyus Larasati Kusuma Wardani Lina Nasehatun Nafidah Lisana  Shidqina Lolita Regina Cahyani Luluk Desva Fitriah M. Fernanda Abuzar Zuhri M. Ghulam Dzaki Abdilla Ma'rufah, Khaulan Majid, Muhammad Ainun Nashrul Mar’atus Sholikhatunnisa Maulana, Yogi Irfan Melinda Trisya Yulianto Melyana Sihotang Mianti, Yosy Fryli Miguel Felix Wijaya Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira Muhammad Novian Gilang Ramadhan Muhammad Yafie Alfiandy Munari Munari Nadhita Sania Dewi Firlaely Nadia Putri, Sonya Nanda Wahyu Indah Kirana Nandia Ega Pratama Nastasya Uyun Siti Azzahra Natasya Anggraeni Ni Nyoman Septi Artadiyani Nico Akbar Priyambudi Nimas Auralia Damayanti Ningrum, Anisa Sulistya Nirmalasari, Ika Noor Rizkiyah Novi Eka Nadias Noviyanti Pusvita Nur Faizah Nur Syndah Apriliani Nur Syndah Apriliani Nuria Puspita Anggrainy Nuril Ade Pramudita Nuritasari, Putri Arimbi Nuryananda, Praja Firdaus Pandu Dewa Dana Pandu Wiratama Permata, Marchelo Boas Pertiwi, Naafi’ Putri Pitaloka, Gabriella Gian Pitaloka, Raci Prastika, Aidilla Winda Puspita, Aida Indah Putri Indah Rachmawati Putri Kurnia Widiati Putri Kurnia Widiati Putri, Tiara Amelia Raci Pitaloka Rahmadhanie, Sandy Ayu Putri Rahmadhany Hadi Kusuma Ramadhan Aji Pamungkas Ramadhan, Daniel Ramadhani, Arum Ramadhani, Defianty Nabilah Ramadhani, Mesra Amalia Ratama, Gandi Khandin Regita Cahyani Regita Endah Cahyaning Naya Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizky Riza Ismail Rosanti Amalia Putri Rosyida, Nilna Fauza Ulul Rosyidatul Maulidinah Sandjaja, Vanessa Adelia Sartika Devi Prameswari Selomitha Soffi, Auni Bhetrisia Septania, Anisa Septia Anggraini Shalsya Dian Aprilyana Shasa Nadia Kartikawati Siahaan, Irenita Fitri Sihombing, Longga Yestrida L. Sindrila Dwita Eprilsa Sinta Paulina Situmorang Sintha Dayu Aringgani Solly Aryza SRI WINDARI Susanti, Evi Yuli Syafira Puteri Maharani Talitha Pandya Tasya Dwi Puspita Tauristasari, Lila Tegar Zakaria Nugraha Tia Ivanka Tia Mahrurotul Fikriyah Tiara Febry Adviola Tiara Fibrianti Ning Tyas Tiara Kusuma Wardiyanti Tiarno, Sella Mahcica Tituk Diah Widayantie Ulum Anggun Setyaningrum Umi Nur Fryda Kusli Rochmah Vanessa Adelia Sandjaja Vendy, Vicky Vica, Monica Vira Damayanti Vivi Septi Arvianti wakhidatul ummah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Yunita Satya Pratiwi Zainal Abidin Achmad Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa