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PERAN KOMPENSASI EKSEKUTIF TERHADAP PENINGKATAN KINERJA KARYAWAN Ma'rufah, Khaulan; Damayanti, Dinda; Budiwitjaksono, Gideon Setyo
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi, Ekonomi (Januari)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.366 KB) | DOI: 10.59066/jmae.v1i3.204

Abstract

Penelitian ini bertujuan untuk mengetahui peran kompensasi eksekutif dalam meningkatkan kinerja karyawan agar tercipta produktivitas yang tinggi untuk mencapai tujuan perusahaan yang telah ditetapkan sebelumnya. Artikel ini dirancang menggunakan jenis penelitian kualitatif melalui studi pustaka. Metode pengumpulan data melalui berbagai sumber data seperti buku, jurnal ilmiah, dan penelitian-penelitian yang sudah ada terkait dengan peranan kompensasi eksekutif terhadap peningkatan kinerja karyawan. Hasil dari penelitian ini menunjukkan bahwa kompensasi eksekutif berperan penting dalam meningkatkan kinerja karyawan. Di mana dengan adanya penerapan pemberian kompensasi eksekutif akan mendorong karyawan untuk lebih giat dan bekerja lebih keras demi mencapai target dan tujuan yang ditetapkan.
PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI PERIODE 2019-2021) Nirmalasari, Ika; Nuritasari, Putri Arimbi; Budiwitjaksono, Gideon Setyo
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi, Ekonomi (Januari)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.161 KB) | DOI: 10.59066/jmae.v1i3.207

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage terhadap manajemen laba pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Teknik pengumpulan data menggunakan purposive sampling dengan sampel akhir sebanyak 10 perusahaan dengan 30 laporan keuangan tahunan (annual report). Teknik analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik yang terdiri dari uji normalitas Kolmogorov-Smirnov, uji multikolinieritas, dan uji autokorelasi. Uji hipotesis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana dan uji determinasi R2. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh negative dan signifikan terhadap manajemen laba pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021.
ANALISIS KINERJA KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH PROVINSI JAWA TIMUR Chintya Nabella Asharini; Dyah Ratnawati H; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.490

Abstract

New Public Management provides consequences for local governments to implement performance-based budgets with a mechanism that that follows good planning, implementation and control stages. Capital Expenditure Growth is an indicator of the performance of Regional Work Units (SKPD), which currently shows a growth rate that is less than optimal. Value For Money is a guideline for financial management towards achieving SKPD performance. This research aims to examine Value For Money, namely Economic factors, Efficiency and Effectiveness on Financial Performance in SKPD East Java Province. This research uses a quantitative approach with the object of the Budget Realization Report and uses a sample of 10 Regional Work Unit in East Java Province during the 2017-2020 period, and uses a purposive technique based on predetermined criteria. The research results show that Value for Money, which consists of economic factors, efficiency and effectiveness, together has an influence on Financial Performance. Individually, economic factors have a negative influence on financial performance. Meanwhile, the Efficiency and Effectiveness factors have no influence on Financial Performance.
Peran Kader Surabaya Hebat dalam Pencegahan Penyakit Demam Berdarah Dengue di Kelurahan Klampis Ngasem Sartika Devi Prameswari; Sri Windari; Gideon Setyo Budiwitjaksono; Mar’atus Sholikhatunnisa; Mohamad Zahrain Adjie; Moh Fatkhur Rohman; Jessica Putri Adiyoga; Melinda Trisya Yulianto; Syafira Puteri Maharani; Fiya Wardhatul Islamyi; Tia Ivanka
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.875

Abstract

The JUMANTIK (Mosquito Larvae Monitoring Cadre) activity is an effort to prevent and control dengue fever through the inspection and monitoring of mosquito larvae in residential areas. This program is a collaboration between students of the Community Service Program (KKN) from UPNVJT and the Surabaya Hebat Cadres (KSH) of Klampis Ngasem RW01. The aim of this program is to raise awareness and community participation in maintaining environmental health and preventing the spread of dengue fever in Surabaya. Through this activity, it is expected that the community will become more active in maintaining environmental cleanliness and regularly monitoring the presence of mosquito larvae. The results of this program show an increase in public awareness and a decrease in the number of dengue fever cases in the monitored areas.
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI Feriza Lucia Islammiyah; Indiari Afnawati; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.880

Abstract

Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of financial reporting in accounting, hence it is called the dominant accounting principle. Conventions such as conservatism are taken into account in financial and accounting reports because business activities are constrained by tension factors. The formulation of the problem and the purpose of this research is to see how the effect of conflict of interest on accounting conservatism. The approach used in this study is a qualitative approach to literature review analysis. This data collection stage is carried out by creating an extraction formula that contains the metadata that the researcher obtained from several journal articles that have been collected and selecting items that are appropriate to the research topic regarding the analysis of the effect of conflicts of interest on accounting conservatism. The results of the research show that conflict of interest has no effect on accounting conservatism. This shows that the size of the conflict that occurs between creditors and investors regarding dividend policy will not affect the application of conservatism in the accounting for preparing the company's financial statements. The level of financial distress has a negative effect on accounting conservatism. This indicates that the higher the level of financial distress, the lower the application of accounting conservatism in the preparation of financial statements. Based on research conducted by analyzing several articles that have a topic related to the selected keywords. Some of the articles reviewed can draw conclusions that can discuss how the effect of conflicts of interest on accounting conservatism.
ANALISIS PENGARUH KOMPENSASI TERHADAP MANAJEMEN LABA April Dwi Wulandari; Nur Syndah Apriliani; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.881

Abstract

Compensation is all income in the form of money, goods directly or indirectly received by employees in return for services provided to the company. The purpose of this study was to examine the effect of compensation on earnings management. This research uses quantitative research through literature study by understanding and studying theories from various literatures related to the research. The data collection technique in this study uses a literature study by reviewing books, literature, scientific journals and previous research that has a relationship with the problems in the research. The results of this study indicate that compensation has no effect on earnings management.
Penggunaan Media Sosial Instagram Sebagai Sarana Promosi Bagi UMKM Limunite di Kelurahan Sukorejo Kota Blitar Regita Endah Cahyaning Naya; Ririn Putri Anggraeni; Fadilah Rizqi Muhamad; Gideon Setyo Budiwitjaksono
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 2 No. 2 (2023): Juni: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v2i2.163

Abstract

This study aims to observe the use of Instagram social media as a promotional means for MSME Limunite in the village of Sukorejo City of Blitar. The research method used is qualitative, involving Limunite MSMEs. Data collected through interviews and observations. The results of this study indicate that the social media of the Instagram can be an effective promotion of that MSMEs. Through social media Instagram This Limunite MSMEs can expand its sales by making visual content such as photo products and promotional videos that can increase sales. The conclusion of this study is the use of Instagram social media as a promotion of facilities for MSMEs Limunite in the Sukorejo has a great opportunity by using promotion.
Program Pengembangan Sabun Tangan Berbasis Eco-enzyme dari Sampah Organik di Kelurahan Gebang Putih, Surabaya Gideon Setyo Budiwitjaksono; Dwi Mulyati Ningrum; Amanda Meiliya; Ely Nanda Khamdiyah; Esya Ananta Riski Tyanti
Jurnal Kabar Masyarakat Vol. 2 No. 3 (2024): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i3.2304

Abstract

Eco-enzyme-Based Hand Soap Development Program from Organic Waste in Gebang Putih Village, Surabaya, aims to reduce organic waste and increase public awareness of the importance of environmentally friendly products. Eco-enzymes, which are produced from the fermentation of organic waste such as fruit and vegetable scraps, are used as the main ingredient in the manufacture of hand soap. This process not only reduces the amount of waste that ends up in landfills, but also results in a safe and effective product for hand hygiene. This research involves several stages, including the collection and sorting of organic waste, the fermentation process to produce eco-enzymes, and the formulation and testing of the resulting hand soap. The people of Gebang Putih Village are actively involved in every stage of the process, both through education and direct participation in soap making. The results of the program show that eco-enzyme-based hand soap has good quality and is well received by the community. In addition to providing solutions to the problem of organic waste, this program also contributes to improving the local economy by providing new business opportunities for the community. Thus, this program is expected to be a model that can be replicated in other regions, in order to support environmental sustainability and community welfare.
ANALISIS REVALUASI ASET DALAM LAPORAN KEUANGAN PT PLN TAHUN 2021 Aprilia, Fatma Yunita; Fitriah, Luluk Desva; Budiwitjaksono, Gideon Setyo
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.508

Abstract

Revaluation of fixed assets is a methode to revaluate company’s fixed assets to reflect the market value. Revaluation of assets can be done for accounting purposes, tax purposes, or accounting and tax purposes. Revaluation of fixed assets for tax purposes is regulated in the Regulation of the Minister of Finance No. 191/PMK.010/2015. The purpose of this study is to analyze the taxes that must be paid in 2021 as a result of the asset revaluation practice carried out by PT PLN (Persero). This study used a descriptive method with a qualitative approach. The object of this research is PT Perusahaan Listrik Negara (Persero). Data used for this research are 2021 financial statements of PT Perusahaan Listrik Negara (Persero) from its official website. The result of this study indicate that the revaluation of fixed assets for tax purpose by PT PLN in 2021 can reduce the totals of assets and its net income, furthermore the revaluation of fixed assets does not affect the income tax for the year after revaluation due to the loss of revaluation of fixed assets by PT PLN in 2021.
KAJIAN PERKEMBANGAN DAN TANTANGAN PASAR EFISIENSI PASCA NEW NORMAL DI INDONESIA Arvianti, Vivi Septi; Ramadhani, Arum; Budiwitjaksono, Gideon Setyo
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 1 (2023): APRIL : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v3i1.831

Abstract

Kemajuan perekonomian suatu negara, terutama Indonesia bisa dilihat dari segi pasar modal. Berawal dari suatu pasar terbentuk atau mulai berdiri tentunya akan mengalami beberapa pasang surut, hal tersebut bisa dilihat dari indicator IHSG yang berfluktuasi, akibat dampak dari globalisasi maupun integrasi yang lebih memfokuskan pada kinerja pasar modal yang saling berkaitan dengan kinerja perekonomian nasional, regional maupun internasional, yang mana peran atau kontribusi investor lokal sangat dibutuhkan dalam upaya memotivasi maupun mendorong pasar modal di Indonesia supaya ke depan lebih kuat dan tahan dari beragam krisis setelah pademi atau new normal maupun hambatan hambatan lain yang sekiranya bisa menimbulkan guncangan. Terlebih pada populasi yang berada pada kelas menengah khususnya yang berada di Indonesia yang tumbuh relative cukup besar, menjadikan kesempatan atau peluang yang bisa digunakan untuk mendorong mereka supaya tidak aktif berinvestasi dalam modal pasar. Selain itu tantangan khususnya pada pengembangan modal harus segera dicarikan penyelesaian solusinya, diantaranya surat berharga yang diperdagangkan sangat terbatas jenisnya, aturan mengenai perlindungan hak pemodal, masih kurangnya pengetahuan masyarakat Indonesia mengenai pasar modal serta "permainan" transaksi saham
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 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 Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia Haqq, Ananda Putra Nindhita Aulia, Nila Azhahra Divia Putri 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 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 Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Frediyanto, Jaya Gabriella Gian Pitaloka Gempita Asmaul Husna Gunawan, Boy Erdyansyah 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 Lolita Regina Cahyani 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 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 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