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Determination of the implementation of financial reports based on SAK EMKM Ningdiyah, Endra Wahyu; Yulianto, Mochamad Rizal; Biduri, Sarwenda; Prasojo, Bayu Hari; Pratiwi, Rossy
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i1.30443

Abstract

Purpose: This research aims to find Determination of the implementation of financial reports based on SAK EMKM. Methodology: The sample in this study was 65 Food and Beverage MSMEs in Sidoarjo District using convenience sampling techniques. Tech The data analysis used is analysis multiple linear regression with SPSS 27. Findings: Based on t test results show that perception MSME actors have no influence to implementation of financial reports based on SAK EMKM, meanwhile socialization of SAK EMKM and levels education owner influential to implementation of financial reports based on SAK EMKM. Practical implications: The practical implications of this research can be used as a reference in planning and implementing SAK EMKM in MSMEs. MSME players should train their skills in the field of financial accounting, as well as provide supporting facilities to help implement SAK EMKM. Regulators who experience problems in planning and implementing SAK EMKM for MSMEs can consider factors such as performance expectations, expectations of the business world, and supporting facilities. Originality/value: This research initiates the use of additional indicators from previous research as additional measuring tools in measuring readiness to implement SAK EMKM. This makes the assessment of MSME readiness in implementing SAK EMKM more comprehensive.
Corporate Social Responsibility: Towards a Multi-Stakeholder Interpretative Perspective: Tanggung Jawab Sosial Perusahaan : Menuju Perspektif Interpretative Multi-Stakeholder Prapanca , Detak; Yani, Muhammad; Prasojo, Bayu Hari
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.269

Abstract

Pada paradigma interpretive pada penelitian ini memiliki cara berfikir pencarian makna, memposisikan teori sebagai jalan, serta bertujuan memaknai dan memahami tanggung jawab sosial perusahaan : Menuju perspektif interpretative multi-stakeholder. Jenis Penelitian yang digunakan adalah dengan menggunakan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara mendalam, observasi partisipan, dan dokumentasi. Keabsahan data dilakukan dengan uji triangulasi
Pendekatan Rasio Fibonacci Dan Fuzzy Logic Sebagai Analisis Teknikal Dalam Menentukan Keputusan Investasi Saham: Fibonacci Ratio Approach And Fuzzy Logic As Technical Analysis In Determining Stock Investment Decisions Meiliza, Dewi Ratiwi; Prasojo, Bayu Hari
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 5 No. 2 (2019): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.098 KB) | DOI: 10.21070/jbmp.v5i2.2730

Abstract

One form of approach used to analyze stock prices is by applying Fibonacci ratios and Fuzzy Logic analysis. The purpose of this study is (1) to apply the Fibonacci ratio approach to determine stock support and resistance levels in food and beverage sub-sector companies on the IDX, (2) to apply fuzzy logic analysis based on support and resistance levels with the Fibonacci ratio approach to sub company the food and beverage sector on the IDX, (3) to provide investment decision recommendations in the form of linguistic information on stock price movements in the food and beverage sub-sector companies on the IDX. The research design used in this study is a case study of the price movements of ten shares in the food and beverage sub-sector companies on the Stock Exchange. Researchers used a research design with secondary data. Furthermore, stock price movement data were analyzed using a merging analysis approach with Fibonacci ratios and fuzzy logic analysis with fuzzy systems so that an investment decision recommen- dation was obtained in the form of linguistic information. Based on the results of the study showed that technical analysis of stock price move- ments using Fibonacci ratios and fuzzy logic analysis can be used properly. Furthermore, the results of this linguistic information can be utilized by investors who do not own shares and who already have shares, but the results of this data analysis are not absolute and must be adjusted to the conditions in their application.
Effectiveness of the Student Entrepreneurship Development Program at Muhammadiyah University of Sidoarjo Prasojo, Bayu Hari; Ahaddin, Mohammad Alim; Rahmawati, Dwi Maya
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.5910

Abstract

This study purposed was to determine the effectiveness of the Entrepreneurial Student Developmen Program at Universitas Muhammadiyah Sidoarjo. This study used qualitative descriptive research type. Data collection techniques using the method of observation, interviews, and documentation. Data analysis techniques using data reduction steps, data presentation, and conclusions. The results showed from the indicators of measuring the effectiveness of Understanding of the program shows that the higher education implementers understand their duties and responsibilities in accordance with their respective main tasks and functions, besides that students also understand what requirements are needed in managing student entrepreneurship. Right on target, it can be said to be effective in achieving predetermined targets, namely being able to exceed the target of the Key Performance Indicators (IKU), namely forming entrepreneurs who have business legality.Timeliness, shows that it is said to be effective because from the start the activity, implementation and reporting went according to a predetermined timeline. The achievement of the goals went well, this can be seen in the program achievements, starting from product development, human resource development and managing business legality from the student entrepreneur implementing team.Real Change, said to be effective, can be seen in being able to make entrepreneurial opportunities for students, having confidence in carrying out entrepreneurship, expanding market reach and the addition of business profits earned. By fulfilling the above effectiveness indicators, the Student Entrepreneurial Development Program (P2MW) at the Universitas Muhammadiyah Sidoarjo runs effectively. Highlights: Understanding and fulfillment of program requirements by higher education implementers and students. Achievement of predetermined targets, including exceeding Key Performance Indicators (IKU) and forming entrepreneurs with business legality. Timely implementation, reporting, and successful goal achievement, leading to real change in entrepreneurial opportunities, student confidence, market reach, and business profits. Keywords: Entrepreneur, Student, Development Program, Effectiveness, Universitas Muhammadiyah Sidoarjo
Macro-Factors' Impact on Stock Returns: Insights from Exchange-Diversified Shares Yulianto, Mochamad Rizal; Mekarsari, Dafita Wahyu; Widodo, Heri; Nurasik, Nurasik; Prasojo, Bayu Hari
Academia Open Vol 8 No 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8248

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This study investigates the impact of fundamental and macroeconomic factors on diversified stock returns, crucial for investment decisions. Employing purposive sampling, key analysis methods included coefficient of determination (R2), multiple regression, paired t-tests, and classic assumption tests. Results reveal that inflation, market price, profitability, and leverage insignificantly affect share prices, challenging conventional assumptions. These findings underscore the need for a reevaluation of factors influencing stock returns, prompting a rethinking of investment strategies and risk assessment in global markets. Highlights : Methodological Rigor: Utilized purposive sampling and robust statistical techniques like regression and t-tests to analyze the impact of diverse factors on stock returns. Challenging Conventional Wisdom: Findings contradict traditional assumptions about the influence of inflation, market price, profitability, and leverage on share prices. Implications for Investment Strategy: Emphasizes the necessity for a paradigm shift in investment strategies, urging a reassessment of risk evaluation and decision-making processes in global markets. Keywords : Stock returns, Fundamental factors, Macroeconomic factors, Investment decisions, Risk assessment
DETERMINATION OF ONLINE LEARNING WITH IT AVAILABILITY AS MODERATING VARIABLE Afridah , Naylatul; Prasojo , Bayu Hari; Biduri , Sarwendah
International Journal Multidisciplinary (IJMI) Vol. 1 No. 2 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i2.160

Abstract

This study aims to examine the effect of hybrid learning implementation, attitudes and acceptance behavior of accounting study students on online learning with introductory accounting courses supported by the availability of technology carried out during the covid-19 pandemic. This research method used a quantitative approach with primary data obtained through data collection techniques for distributing questionnaires to a sample of students. The data was tested using the SEMPLS 3.0 application. The results showed that the implementation of hybrid learning had an effect on online learning in introductory accounting courses, which was supported by the availability of technology. However, the results of the research on the attitude and acceptance behavior of accounting study program students did not affect online learning in introductory accounting courses which were supported by the availability of technology.
ANALYSIS OF THE EFFECT OF EUCS VARIABLES ON USER SATISFACTION IN THE APPLICATION OF CEISA 4.0 AS AN ADMINISTRATIVE SYSTEM Marwah, Siti; Prasojo, Bayu Hari; Pebrianggara, Alshaf; Almanfaluti, Istian Kriya
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.948

Abstract

This study analyzes the impact of EUCS (End-User Computing Satisfaction) variables on user satisfaction with the CEISA 4.0 administrative system at KPPBC TMP Juanda. This study aims to evaluate how various factors, including technical support, reporting features, and system usability, contribute to overall user satisfaction. Data were collected through a survey, and analysis used Structural Equation Modeling (SEM) to assess the relationship between the identified variables. Key findings indicated that users experienced satisfactory technical support, characterized by quick responses and effective solutions to problems. In addition, the system's excellent reporting features facilitate the generation of comprehensive and easy-to-understand reports, further increasing user satisfaction. The research also included validity and reliability tests, confirming that the constructs used in this study are valid and reliable for measuring user satisfaction. The results show that improving these factors can significantly increase user satisfaction with CEISA 4.0, ultimately leading to more efficient administrative processes. This research adds to a more profound comprehension of the elements that influence user satisfaction in administrative systems, as well as providing valuable insights for future development of similar technologies.
PERBANDINGAN MODEL PENDEKATAN ARTIFICIAL INTELLIGENCE BERBASIS JARINGAN SARAF TIRUAN DAN MODEL KLASIK TERHADAP MINAT E-WALLET Widyasmara, Bunga Aulia; Pebrianggara, Alshaf; Kriya Almanfaluti, Istian; Prasojo, Bayu Hari
ZONAsi: Jurnal Sistem Informasi Vol. 7 No. 2 (2025): Publikasi artikel ZONAsi: Jurnal Sistem Informasi Periode Mei 2025
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/rp6n6460

Abstract

Kemajuan teknologi yang semakin pesat membawa dampak perubahan pada seluruh aspek khususnya pada sektor pembayaran. Dompet elektronik atau e-wallet saat ini menjadi tren dimasyarakat karena fleksibilitas dan kenyamanannya. Namun adopsi e-wallet tidak lepas dari beberapa faktor yang mempengaruhi minat konsumen untuk menggunakannya. Penelitian ini bertujuan untuk menganalisis pengaruh keamanan, privasi dan e-trust terhadap minat penggunaan e-wallet di Indonesi, dengan membandingkan dua metode, yaitu Jaringan Saraf Tiruan dan Regresi Linear Berganda menggunakan SPSS dan MATLAB. Analisis perbandingan dilakukan untuk mengidentifikasi metode yang memiliki tingkat akurasi paling baik. Jumlah populasi yang digunakan dalam penlitian ini dihitung menggunakan rumus Lemeshow, yang menghasilkan 165 reponden. Hasil penelitian menujukan bahwa metode Jaringan Saraf Tiruan memberikan hasil analisis yang jauh lebih baik dibandingkan Regresi Linear Berganda dengan hasil nilai yang didapat di setiap variable mendekati angka target yang diharapkan, sedangkan regresi linear berganda memberikan hasil yang kurang optimal khususnya pada variable keamanan dan privasi.
SYSTEMATIC LITERATURE REVIEW: THE ROLE OF DIGITAL INFLUENCERS IN DIGITAL MARKETING Krisnawati, Vivi; Pebrianggara, Alshaf; Andry Rachmadany; Prasojo , Bayu Hari
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.80

Abstract

Objective: The purpose of this study is to determine and examine how digital influencers fit into digital marketing plans. Because of their extensive audience influence, digital influencers are now essential components of contemporary marketing. Methods: This study takes a descriptive qualitative approach and employs a systematic literature review strategy. Results: The study concluded that influencers are crucial in raising brand recognition, establishing reputation, and influencing customer purchase decisions based on the body of available literature. Influencers can establish a more intimate connection between brands and customers by producing genuine content that resonates with their audience. However, choosing the correct influencers and matching their values with the company being pushed are crucial to the success of influencer-based marketing initiatives. Novelty: According to the study's findings, influencer marketing has a lot of potential for digital marketing, but in order to be as successful as possible, rigorous planning and control are needed.
DIGITAL MARKETING STRATEGY FOR MSME SALES Amelia, Nitya; Prasojo, Bayu Hari; Racmadany, Andry; Pebrianggara , Alshaf
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.236

Abstract

Objective: Digital marketing strategies play a crucial role in increasing the sales of micro, small, and medium enterprises (MSMEs) in Indonesia, especially in the rapidly evolving era of digitalization. This study aims to analyze the impact of digital marketing strategies, such as the use of social media, paid advertising, SEO (Search Engine Optimization), content marketing, and digital payment methods, on MSME performance. Method: The research employs a qualitative approach through a literature review based on relevant research articles. Results: The findings indicate that social media and paid advertising significantly contribute to expanding market reach and enhancing direct consumer interaction. SEO, although requiring more time to achieve optimal results, positively impacts the online visibility of MSMEs. Meanwhile, content marketing has a relatively lower impact, likely due to limited resources or expertise in creating effective content. The use of digital payment methods simplifies transactions and enhances the customer experience. Socio-psychological factors and credibility are also identified as critical elements in digital marketing communication strategies. Novelty: With the significant potential of MSMEs in Indonesia, optimizing digital marketing strategies can support business growth and competitiveness in the digital marketplace. This study recommends further exploration to identify other digital marketing strategies that have not been thoroughly examined.