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All Journal International Journal of Evaluation and Research in Education (IJERE) Cakrawala Pendidikan Paradigma : Journal of Science, Religion and Culture Studies Jurnal JSIKA AKSIOMA: Jurnal Program Studi Pendidikan Matematika The International Journal of Accounting and Business Society IRJE (Indonesian Research Journal in Education) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian UNDIKMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Bina Bangsa Empiricism Journal Jurnal Sistem Informasi Universitas Dinamika Jurnal Management Risiko dan Keuangan Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Hariadi
Universitas Dinamika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Effect Of Return On Assets (Roa), Price Earning Ratio (Per), Debt To Equity Ratio (Der), And Dividend Payout Ratio On Price To Book Value (Pbv) Of Shares Hamidah, Jauharoh Hasna; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.260

Abstract

This study aims to examine the effect of Return on Assets (ROA), Price Earning Ratio (PER), Debt to Equity Ratio (DER), and Dividend Payout Ratio on Price to Book Value (PBV). This research was conducted using 15 companies in the Consumer Goods Industry in the Food and Beverages Sub Sector Listed on the Indonesia Stock Exchange, for the period 2015 to 2020. The data was obtained through a purposive sampling technique and multiple linear regression by using the SPSS version 26.0. The data in this study were taken from the company's financial and annual reports, which were obtained from the Indonesia Stock Exchange website or the official website of each company. The results of this study indicate that Return on Assets (ROA) and Price Earning Ratio (PER) have a positive effect on price-to-book value (PBV). In addition, the Debt to Equity Ratio (DER) and the Dividend Payout Ratio also show that they have a positive effect on the Price to Book Value (PBV).   Abstrak Penelitian ini bertujuan untuk menguji pengaruh Return on Assets (ROA), Price Earning Ratio (PER), Debt to Equity Ratio (DER), dan Dividend Payout Ratio terhadap Price to Book Value (PBV). Penelitian ini dilakukan dengan menggunakan 15 perusahaan Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode tahun 2015 sampai dengan tahun 2020. Data diperoleh melalui teknik purposive sampling dan regresi linier berganda dengan menggunakan SPSS. versi 26.0. Data dalam penelitian ini diambil dari laporan keuangan dan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia atau website resmi masing-masing perusahaan. Hasil penelitian ini menunjukkan bahwa Return on Assets (ROA) dan Price Earning Ratio (PER) berpengaruh positif terhadap Price to Book Value (PBV). Selain itu, Debt to Equity Ratio (DER) dan Dividend Payout Ratio juga menunjukkan pengaruh positif terhadap Price to Book Value (PBV).
PELATIHAN PENERAPAN APLIKASI EVALUASI PEMBELAJARAN "STUNNING" BAGI GURU SMAN 1 GEDANGAN, SIDOARJO Lemantara, Julianto; Effendi, Pradita Maulidya; Prahani, Binar Kurnia; Hariadi, Bambang; Koentjoro, Edo Yonatan
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1400

Abstract

Learning evaluation plays an important role in the teaching and learning process. The learning evaluation process at SMAN 1 Gedangan is still carried out manually, starting from compiling and duplicating questions to assessing and recording learning evaluation results. This requires paper and printing costs. Besides, the process of assessing and recapitulating learning evaluation results takes longer. To overcome this problem, a learning evaluation application called STUNNING was created. However, the implementation of this application needs to be socialized to schools, especially teachers. Therefore, the purpose of this community service activity is to provide training in using the STUNNING application to 15 teachers at SMAN 1 Gedangan so that teachers are skilled in operating it. This training took place twice. The method used was Direct Instruction because it can provide an easier and faster understanding of procedural matters. Training was evaluated by filling out a questionnaire. The questionnaire’s results showed 93.3% of participants thought that overall, this training was very good
Peningkatan Kompetensi Guru dalam Menyusun Konten Digital Kreatif untuk Learning Management System (LMS) Sagirani, Tri; Hariadi, Bambang; Sunarto, M.J. Dewiyani; Lemantara, Julianto; Amelia, Tan
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 1 (2025): March
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v10i1.2184

Abstract

Guru tidak hanya dituntut untuk menguasai materi pembelajaran, tetapi juga mengembangkan pendekatan yang fleksibel serta kreatif dalam mengajar dan menghasilkan konten digital untuk mendukung proses pembelajaran di kelas. Diperlukan pelatihan penyusunan konten digital yang kreatif bagi guru sebagai bekal untuk mempersiapkan pembelajaran. Pelatihan ini bertujuan untuk membekali guru dengan kemampuan menyusun konten digital yang kreatif untuk Learning Management System (LMS). Konten digital memainkan peran penting dalam meningkatkan interaksi dan pemahaman siswa terhadap materi pembelajaran. Jenis-jenis konten digital mencakup statik (e-book, blog, komik, infografik, gambar, poster), audio & motion (video, animasi, GIF, podcast), serta interaktif (quiz/games, chat, forum). Artikel ini menyajikan pelaksanaan pelatihan yang meliputi tahap persiapan (peserta melakukan pendaftaran, pelaksana menyiapkan segala sesuatu yang dibutuhkan), pelaksanaan (penampaian materi dan penugasan mandiri), dan evaluasi (mengukur hasil pelaksanaan program). Hasil dari pelaksanaan pelatihan ini efektif yang ditunjukkan dengan dari hasil penilaian peserta bawa pelatihan menambah peningkatan wawasan dalam meningkatkan kompetensi guru dalam menciptakan konten digital yang beragam diangka 3,9 dari skala 1 sampai 4. Pada bagian akhir, rekomendasi diberikan untuk keberlanjutan program ini. Enhancing Teachers' Competence in Developing Creative Digital Content for Learning Management Systems (LMS) Abstract Teachers are required not only to master the subject matter but also to develop flexible and creative approaches in teaching and producing digital content to support classroom learning. There is a need for training in the creation of creative digital content to equip teachers with the skills necessary to prepare engaging learning materials. This training aims to provide teachers with the ability to create innovative digital content for Learning Management Systems (LMS). Digital content plays a crucial role in enhancing student interaction and comprehension of learning materials. The types of digital content include static content (e-books, blogs, comics, infographics, images, posters), audio & motion content (videos, animations, GIFs, podcasts), and interactive content (quizzes/games, chats, forums). This article presents the implementation of the training program, which includes the preparation, execution, and evaluation stages. The results indicate that the training was effective in improving teachers' competence in creating a diverse range of digital content. Finally, recommendations are provided for the sustainability of this program.
Pengaruh Leverage, Board of Directors, Dan Operating Capacity Terhadap Financial Distress Di Masa Pandemi Covid-19 Bani, Amira Yusyah; Hariadi, Bambang
Jurnal Management Risiko dan Keuangan Vol. 3 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jmrk.2024.03.3.01

Abstract

The pandemic has changed the world, including Indonesia that suffers from economic contraction through the government new policies in coping to reduce the pandemic outbreak. As such, this study aims to determine the effect of leverage, board of directors and operating capacity on financial distress during the covid-19 pandemic. The samples include 30 transportation and logistics companies listed on the Indonesia Stock Exchange for the period of 2020-2022, and the data are analyzed by structural equation modeling (SEM) utilizing the partial least square (PLS). This study finds that leverage and board of directors are able to affect the potential for financial distress in a company. However, operating capacity in this study has no effect on the potential for financial distress in a company. This study supports agency theory, and applies earnings per share in measuring financial distress proxies.   Abstrak Pandemi mampu mengubah dunia. Dengan adanya pandemi, pemerintah telah mengeluarkan berbagai kebijakan baru sebagai upaya dalam menaggulangi dan mengurangi wabah pandemi. Imbas dari kebijakan tersebut hal ini memberikan kontraksi pertumbuhan terhadap ekonomi Indonesia.  Penelitian ini bertujuan untuk mengetahu pengaruh leverage, board of directors dan operating capacity terhadap financial distress di masa pandemi covid-19. Penelitian ini menggunakan structural equation modelling (SEM) dengan mengunakan jenis partial least square (PLS). Adapun sampel penelitian adalah 30 perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2020-2022. Penelitian ini menemukan bahwa leverage dan board of directors mampu mempengaruhi potensi terjadinya financial distress pada suatu perusahaan. Namun, operating capacity dalam penelitian ini tidak berdampak atau tidak berpengaruh pada potensi munculnya financial distress pada suatu perusahaan. Penelitian ini mendukung teori keagenan. Penelitian ini menggunakan earning per share pada pengukuran proksi financial distress.
Factors Influencing the Effectiveness of the Savings-Based Housing Financing Assistance Program in Central Java Province Setya Ardani, Devi; Hariadi, Bambang; Subekti, Imam
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1665

Abstract

This study aims to identify the factors influencing the effectiveness of the savings-based housing financing assistance program in Central Java Province. The study uses a quantitative method with data collected through questionnaires distributed to the program recipients. Data analysis was conducted using multiple regression to determine the relationship between independent and dependent variables. The results indicate that household income, education level, access to information, and government support significantly affect the program's effectiveness. Higher household income and better education levels positively contribute to the recipients' ability to save and utilize the housing assistance more effectively. Adequate access to information about the program and procedures, along with strong government support, also enhance the program's effectiveness. These findings suggest that to improve the effectiveness of the savings-based housing financing assistance program, efforts should be made to increase program socialization, improve access to information, and strengthen cooperation between the government and the community.
Formulation of Basic Assumptions Pesantren Entity Accounting Binti, Binti Shofiatul Jannah; Iwan Triyuwono; Zaki Baridwan; Bambang Hariadi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.800

Abstract

ABSTRACT Purpose — The research objectives are, first, to criticize the use of entity theory, which is the basis for the development of accounting for Islamic organizations (pesantren). It suggests that absolute property rights are in the individual, so the form of accounting favours the interests of the owner of capital (capitalist). Second, to formulate basic assumptions of the pesantren entity accounting. Design/methodology/approach—This research uses a qualitative research approach. We conducted a literature study to criticize the entity theory. We then conducted semi-structured interviews with two clerics (ulama) who are administrators of pesantren. All interviews were recorded with a tape recorder and then transcribed. Furthermore, data analysis refers to Miles et al. (2018), namely data condensation, data display, drawing, and verifying conclusions. Findings—Pesantren's assets must be separated from those of the owner (kiai). Furthermore, Pesantren’s assets are managed by Nadzir, who takes into account profits for the maslahah. Thus, Allah SWT owns the Pesantren assets, while Nadzir is only the manager. The basic assumptions of the Pesantren entity go beyond materialism and secularism. Practical implications—The basic concept of pesantren entities differs from that of business entities. The pesantren entity admits to the afterlife, while the business entity only exists in this world. We hope that the results of this research can impact the entity assumptions in the conceptual framework. Originality/value — This research develops a new concept of pesantren entities that differ from business entities. The pesantren entity concept represents the characteristics of the pesantren environment, the oldest educational institution in Indonesia. Keywords — Entity Theory; Pesantren; Waqf Assets. Paper type — Conceptual paper
Introduksi Sistem Aplikasi STUNNING bagi MGMP di Lingkungan Dinas Pendidikan Provinsi Jawa Timur Bambang Hariadi; Edo Yonatan Koentjoro; Pradita Maulidya Effendi; Erwin Soetomo; Julianto Lemantara; M.J. Dewiyani Sunarto
Jurnal Pengabdian UNDIKMA Vol. 4 No. 4 (2023): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v4i4.9064

Abstract

This community service activity aims to introduce STUNNING as a tool for evaluating high school student learning-based information technology. The method for implementing this service activity uses seminars, which are part of a series with the Opening of the 2023 Matching Fund Activities at Dinamika University. This activity was attended by 45 participants from subject teachers who were members of the MGMP administrators within the East Java Provincial Education Office and attended by several media crews, including D'Media, BTV, MNCTV, Merro, and Analisapost.com. The evaluation instrument for this activity uses a questionnaire, which is then analyzed descriptively. The results of this service show that the introduction of the STUNNING application system has been successfully implemented and can achieve the stated goals. Participants seemed enthusiastic and welcomed the presence of STUNNING to evaluate learning for high school students. This is also reinforced by the results of the participant questionnaire, which shows an average score of 3.63 from a range of 1-4 scores.
Pelatihan Penerapan Learning Management System (LMS) bagi Guru Dalam Tantangan Era Blended Learning Tan Amelia; M. J. Dewiyani Sunarto; Bambang Hariadi; Tri Sagirani; Julianto Lemantara
Jurnal Pengabdian UNDIKMA Vol. 5 No. 2 (2024): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i2.11311

Abstract

This community service aims to increase teacher understanding and optimize the implementation of the Learning Management System (LMS) in the blended learning era. The method for implementing this service uses training in the form of webinars with 119 teachers spread across 40 cities in Indonesia. The evaluation instrument for this activity uses a questionnaire, which is analyzed descriptively. The results of this service activity show an increase in teachers' understanding of implementing LMS. The results are evidenced by teachers' increasing knowledge about making LMS an online classroom, especially in providing teaching materials and setting student assignments and exams.
Pengaruh Struktur Kepemilikan Dan Tata Kelola Perus-ahaan Terhadap Kualitas Audit Mukti, Drajad Dwihadijaya; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.121

Abstract

This study aims to determine the effect of ownership structure and corporate governance on the audit quality of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data include 260 companies’ Annual Reports collected through documentation with the purposive sampling method and analyzed by multiple regression utilizing SPSS 26 software. This study employs AQMS (Audit Quality Metric Score) to measure audit quality and a survey based on Hermawan (2009) to measure the Board of Commissioners and Audit Committee. The analysis results revealed the positive effect of the entrenchment effect, alignment effect, Board of Commissioners, Audit Committee, and independence of the Board on audit quality. In addition, the size of the Board of Directors and CEO duality had no significant effect on audit quality.
Co-Authors Achmad Andi Setyawan Agus Dwi Churniawan Agus Dwi Churniawan, Agus Dwi Akbar, Jamrodzi Firdhani Akbar, Jamrodzi Firdhani Ali Djamhuri Amelia Tan Angga Hanggar Satyawan Ashari, Pangestika Ayu Ashari, Pangestika Ayu Bani, Amira Yusyah Binar Kurnia Prahani Binti, Binti Shofiatul Jannah Brian Nusual Karyana Murti Budi Jatmiko Budi Jatmiko Budiharjo, Yusuf Budiharjo, Yusuf Darusman, Andi Darusman, Andi Dita Astrina Maysaroh Edo Yonatan Koentjoro Effendi, Pradita Maulidya Elfasa, Zayed Elfasa, Zayed Erwin Soetomo Erwin Sutomo Fadila, Rullyana Nur Fitrayana, Mochamad Winnedi Fitrayana, Mochamad Winnedi Fitri Andriani, Fitri Gigih Haris Pradana Gusti Adistriani Hakim, Mesra Berlyn Hamidah, Jauharoh Hasna Handayani, Mey Handayani, Mey Hangga Yuda Rozaqi Herfiyanto, Prasetyo Herfiyanto, Prasetyo Hergantoro, Firman Anom Hevea Bori Perdana Imam Subekti Insan, R. Iqbal Amirul Irfandi Agung Perdana Iwan Triyuwono Jamali, Nashir Jamhari Jamhari Jamrodzi Firdhani Akbar Julianto Lemantara Kusuma, Nurul Izzah Alifah Kusuma, Rizky Wijaya Kusuma, Rizky Wijaya Larasati, Rani Mei Clara M. J. Dewiyani Sunarto Maulana, Nanda Rizka Maysaroh, Dita Astrina Mayska Widya Santoso Mey Handayani Miftah, Muhammad Hoiril Miftah, Muhammad Hoiril Muhammad Hoiril Miftah Muhammad Ivan Setiawan Muhammad Sarwani Muhammad, Irfan Zuhdi Mukti, Drajad Dwihadijaya Murti, Brian Nusual Karyana Nofita, Azizah Dwinda Nugrahini, Erdini Nurdiwiyandra, Sidiq Arbingta Pantjawati Sudarmaningtyas Parastowo, Irvan Alfaridzi Dwi Perdana, Amryzal Perdana, Amryzal Pradana, Gigih Haris Pradhana, Ilham Gilang Pradita Maulidya Effendi Prasetyo Herfiyanto Pratama, Ardo Yoga Putra Aditya, Wigananda Firdaus putra, Wedyatama rachma putra, Wedyatama rachma Putri Estiarto , Lintang Putri, Febrina Thogamas R. Iqbal Amirul Insan Rahayu Arya Shintawati Rahmawati, Endra Rangsang Purnama Rani Mei Clara Larasati Rizky Wijaya Kusuma Rohmatulloh, Muhammad Wildan Sari, Lilik Indah Permata Setiawan, Muhammad Ivan Setya Ardani, Devi Setyawan, Achmad Andi Shintawati, Rahayu Arya Shintawati, Rahayu Arya Sulis Sulistiowati Syaiful Iqbal syaputra, samuel Tan Amelia Togatorop, Ester Debora Tri Sagirani Tutut Wurijanto Vivine Nurcahyawati Wahyuningtyas, Nunuk Wedyatama rachma putra Wulandari, Sri Hariani Eko Yoppy Mirza Maulana Yusuf Budiharjo Zaki Baridwan Zayed Elfasa