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All Journal Jurnal Pendidikan Jasmani Indonesia Jurnal Siasat Bisnis Jurnal Sport Science Jurnal Pendidikan Jasmani Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Mahasiswa Sosiologi Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Sport Science Edcomtech Jurnal Kajian Teknologi Pendidikan Jurnal Pendidikan Jasmani Widya Cipta : Jurnal Sekretari dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SOLMA Gelanggang Pendidikan Jasmani Indonesia Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL TEKNOLOGI DAN ILMU KOMPUTER PRIMA (JUTIKOMP) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Building of Informatics, Technology and Science International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Sport Science and Health Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga Indonesia Journal of Sports and Physical Education GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Graha Pengabdian Jurnal Scientia Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD Instal : Jurnal Komputer Jurnal Pengabdian kepada Masyarakat Bina Darma Behavioral Accounting Journal Citius: Jurnal Pendidikan Jasmani, Olahraga, Dan Kesehatan Bulletin of Information Technology (BIT) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Minfo Polgan (JMP) Indonesian Journal of Multidisciplinary Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Jurnal Nasional Teknologi Komputer Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Journal of Accounting and Finance Management (JAFM) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Journal of Islamic Economics Lariba Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Bintang Pendidikan Indonesia Jurnal Ekonomi, Bisnis, dan Akuntansi Proceeding Mercu Buana Conference on Industrial Engineering JURNAL PENDIDIKAN OLAHRAGA IIJSE Jayabama: Jurnal Peminat Olahraga Indonesian Journal of Research in Physical Education, Sport, and Health Management Analysis Journal PROMOTIF: Jurnal Pengabdian Kepada Masyarakat E-Jurnal Akuntansi
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Peran kepemilikan manajerial dalam memoderasi pengaruh Profitabilitas Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba Wardana, Defa Nanda; Kusbandiyah, Ani; Hariyanto, Eko; Amir, Amir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2056

Abstract

This study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management.
Analisis Faktor-faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Aryadita, Putriana Hadi; Hariyanto, Eko; Wahyuni, Sri; Fitriati, Azmi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2136

Abstract

Abstract In managing a company which is characterized by the welfare of shareholders so that it reflects the high value of the Company. This research was conducted to determine the value of companies in the infrastructure sector in the 2018-2022 period based on factors that influence company value. The factors taken in this research are profitability, company size and leverage as well as dividend policy which are used as moderating variables in the research. This research uses a quantitative approach, namely by looking at the relationship between independent variables and dependent variables as well as moderating variables on the objects studied. The data used in this research is secondary data in the form of financial reports accessed via the Indonesian Stock Exchange website. The population in this research is Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a purposive sampling technique. The samples that can be studied are 109 company data samples. In processing data and drawing conclusions, researchers used the SPSS program or software. The results of this research show that profitability, company size and dividend policy have no effect on the value of infrastructure companies, while leverage has a positive effect on the value of infrastructure companies. The results in this study indicate that dividend policy is unable to moderate and strengthen the influence of profitability, company size and leverage on the value of infrastructure companies.
The Influence of COVID-19 on Economics in Indonesian Healthcare and Finance Hariyanto, Eko; Pandansari, Tiara; Wakhudin, Wakhudin
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 9 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i9.536

Abstract

This research is a research with event study method. The events observed are events that are affected by the Covid-19 epidemic. There are 3 events that will be examined in this study, namely the announcement of the covid-19 epidemic by WHO, which means including in Indonesia on March 11, 2020. The second event is the implementation of the PSBB for the first time in Indonesia, namely in the Capital Region of DKI Jakarta, which took effect on April 10, 2020. The third event was the announcement of OJK regulations, namely POJK Policy Number 11/POJK.02/2020 , on March 20 2020. From these events it will be associated with the economy in Indonesia, which is proxied by stock returns, because by looking at this stock return it describes the economy in a country. For this research it is only limited to the health care and financial sectors. These two sectors are considered to be the most affected by the presence of Covid-19. The methodology used in this research is the study of abnormal return testing events. The abnormal return calculation method uses the Market Model, with an estimated period of 60 days and a window period of 15 days. Testing with the average difference test before and after the event, with an error rate of 5%. The window period was taken at the start of the pandemic, then when the second period was at its peak, and when the pandemic had slumped. Differences in observations to be used as comparison material.
Hubungan Antara Keseimbangan Dan Kelincahan Dengan Kemampuan Dribble Bola Basket Pada Siswa Kelas 11 Putra Di SMA Negeri 1 Bululawang Naufalin Nafisah; Eko Hariyanto
Jurnal Bintang Pendidikan Indonesia Vol. 2 No. 2 (2024): Mei: Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i2.2885

Abstract

Dribble is one of the basic techniques in the game of basketball by bouncing the ball on the floor, with the aim of scoring. To dribble well, several components are needed, including balance and agility. This research was conducted with the aim of improving students' basic basketball dribbling technical skills, as well as to find out whether there is a relationship between balance and agility and students' basketball dribbling abilities. This research design uses descriptive correlational research with a quantitative approach. Data collection uses balance, agility and dribble test instruments. Data analysis uses descriptive statistics and inferential statistics using the Pearson Product Moment technique and Multiple Linear Regression. From the test results it is known that balance and agility have an influence on dribbling ability by 48,3%, and each component makes a contribution, including the balance component by 21,3% and the agility component by 78,5%. So it can be concluded (1) there is a significant relationship between balance and dribble ability, (2) there is a significant relationship between agility and dribble ability, (3) there is a significant relationship between balance and agility and dribble ability.
Competency Enhancement of Alumni Teaching Profession With Training in The Development of PBL and PJBL Learning Devices Based on Information and Communication Technology (ICT) Sugiarto, Tatok; Arief Darmawan; Eko Hariyanto; Zihan Novita Sari; Ahadi Priyohutomo; Linggo Jiventino Yono Prayogo
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3054

Abstract

Increasing competence is a necessity in the field of education, increasing competence possessed by a person will increase a certain amount of knowledge, therefore the importance of increasing competence for teachers is an effort to harmonize learning patterns and the education system as a whole. In the systematic planning of learning, the preparation of learning devices is an obligation that must be owned by a teacher before carrying out the process of teaching and learning activities, teachers who have good competence if they can make, develop, design and implement learning devices, therefore the preparation of learning devices should be adapted with the needs of students, PJBL and PBL. The methods in this service consist of the lecture method, mentoring, measurement of results. The results in this service are that the teacher has an understanding of the syntax of the learning model, and the differences in the PBL and PJBL work systems, broadens horizons in making teaching modules that suit student needs, can analyze and apply the PBL and PJBL methods in each learning activity, PJOK educators have better understanding of concepts, procedures, and evaluation in developing learning tools adapted to the implementation of the independent curriculum.
Improving the Coaching Knowledge of Physical and Sports Teachers to Improve Students Sports Achievements in Malang City Sugiyanto; Eko Hariyanto; Arief Darmawan; Ahadi Priyohutomo; Cahyo Nugroho Sigit
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4643

Abstract

Ideally physical education teachers have three main competencies in supporting student development. First, the ability to develop movement activities that aim to facilitate physical activity and maintain the health of students through an educational approach. Second, skills in developing non-academic achievements according to the talents and interests of students, both inside and outside the school environment. Third, the ability to develop and optimize the potential for student achievement in sports. Opportunities for students who have talent and ability in sports are increasingly open with the existence of various championship events at the regional and national levels. However, these opportunities are often not balanced with an increase in the coaching science competencies possessed by physical education teachers. Community service method uses the lecture method, mentoring, and measurement of results. Results of this community service explain that teachers are aware of the importance of developing a structured and effective training program, but they face obstacles such as limited sports facilities in schools and minimal knowledge of sports psychology. In addition, they also pay less attention to continuous evaluation in training and tend to use conventional training techniques. Therefore, this community service emphasizes the importance of advanced training to update their knowledge, as well as the need for a more flexible training approach that is tailored to the needs of individual students.
Survei Kondisi Fisik Atlet Joyoboyo Taekwondo Club (JTC) Kabupaten Kediri Usia Junior 15-17 Tahun Firda Fitriana; Eko Hariyanto
Jayabama: Jurnal Peminat Olahraga Vol. 2 No. 1 (2024): Jayabama: Jurnal Peminat Olahraga
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6732/jayabama.v2i01.2773

Abstract

The aim of this study was to find out the physical condition of Joyoboyo Taekwondo Club (JTC) Kediri Regency junior athletes aged 15-17 years. The method used is a survey with data collection techniques using tests and measurements. The population in this study were Joyoboyo Taekwondo Club (JTC) Kediri Regency athletes aged 15-17 years, totaling 18 athletes, with details of 12 male athletes and 6 female athletes, who were taken using total sampling techniques. In this study, the instruments used were test instruments in the form of strength tests (sit ups), endurance (balke), flexibility (sit and reach dynamometer), agility (T test), balance (standing stork test), speed (30 meter run) , explosive power in the leg muscles (standing broad jump). The data that has been obtained is then analyzed using quantitative descriptive analysis techniques. The results of this study show that the results of the abdominal muscle strength test (sit ups) for male and female athletes are predominantly in the "average" category. The results of the endurance test (balke) for male and female athletes are predominantly in the "very poor" category. For the results of the flexibility test (sit and reach dynamometer), male and female athletes are predominantly in the "very good" category. For the results of the agility test (T test), male and female athletes are predominantly in the "poor" category, for the results of the balance test (standing stork test) are predominantly in the "bad" category, for the results of the speed test (30 meter run) male and female athletes dominantly in the "very poor" category and for the results of the leg muscle explosive power test (standing broad jump) male and female athletes are predominantly in the "above average" category.
Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability: Study on Companies listed in JII30 in 2021-2023 Abadisukur, Ilham; Santoso, Suryo Budi; Hariyanto, Eko; Azizah, Siti Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3955

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, company size, and dividend policy on profitability. Agency theory is used to strengthen of institutional ownership and managerial ownership variables, while for the company size and dividend policy variables using signal theory. The subjects of this study were companies listed on JII30, with a research period from 2021 to 2023. The method used in this study uses a quantitative approach, with data analysis using SPSS. The results showed that only the dividend policy variable had a positive and significant effect on profitability. This shows that dividend policy is in line with signal theory in influencing profitability. Meanwhile, the variables of institutional ownership, managerial ownership, and company size have a positive effect but do not show a significant effect on profitability. This shows that institutional ownership, managerial ownership, and company size are not the main factors in influencing profitability in companies listed on JII30 for the period 2021 to 2023.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.
The Influence of Leadership Style, Organizational Culture, and Compensation on Employee Performance Through Motivation as an Intervening Variable (at PT. BPR Surya Yudhakencana in Banjarnegara) Triana, Wahyu; Rachmawati, Erny; Hariyanto, Eko; Fakhruddin, Iwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5016

Abstract

Human resources are one of the resources within a company, namely all the people who carry out activities. The purpose of this research is to analyze the influence of leadership style, organizational culture, and compensation on employee performance through motivation as an intervening variable at PT. The population of this study was employees of PT BPR Surya Yudhakencana Banjarnegara. Sampling in this study used an accidental sampling technique, while the data obtained in this study was processed statistically using Structural Equation Modeling (SEM). The sample obtained was 110 respondents, this research concluded that Organizational Culture and Leadership Style had a positive effect on motivation, while Compensation did not affect Motivation. Organizational culture and leadership style have a positive effect on employee performance, while compensation does not affect employee performance. Motivation has a positive effect on employee performance, organizational culture, and leadership style have a positive effect on performance through motivation as an intervening variable and compensation does not affect employee performance through motivation as an intervening variable. Therefore, researchers suggest adding other variables that can influence employee performance.
Co-Authors - Mardianto Abadisukur, Ilham Abdillah Nuruddin Abdul Khaliq Adi Pranoto, Adi Afandi, Afdi Afdi Afandi Afrizal, Sandi Agus Gatot Subiantoro Agus Tomi Agus Tomi Ahadi Priyohutomo Ahmad Hasan Walinono, Ahmad Hasan Akbar, Muhammad Rayhan Alifia Akbar, Ricky Anugrah Akhmad Khusaeri Alex Juwanda Pratama Ali, Abdulmalek Amir Amir Andhi Zakariya Utama Andi Darmawan Andif Victoria, Andif Victoria Andysah Putera Utama Siahaan Angga Bramansta Putrantana Angga, Prayogi Dwina Anggun Putri Aprilia Ani Kusbandiyah Anita Wulandari, Anita Annisa Ilma Hartikasari Arief Darmawan Arif Budi Raharjo Arif Wibowo Arizal Kurniawan Arizal Kurniawan Arpan Aryadita, Putriana Hadi Aryani, Putri Asim Asim, Asim Awal Akbar Jamaluddin Badawi, Afif Baihaqi, Ja'far Batubara, Supina Bima Cinintya Pratama BRILLIANT ADIN RIJJAL Budi Santoso, Suryo Budi, Suryo Cahyani, Fatma Intan Cahyanti, Frisma Dwi Cahyati, Nunuk Nur Cahyo Nugroho Sigit chaniago, fandy alfian Chatarina Umbul Wahyuni Citra Dewi Damayanti Darmeli Nasution Dawud, Vincentius Wiyang G. W. A. N. Debby Arieangga Pratama Desiana Merawati Dewi, Meylisa Kusuma Dirgantari, Novi Dwi Fitri Cahyaningsih Dwi Winarni Edi Joko Setyadi Edo, Edo Erny Rachmawati Fadhillah, Nurul Fahmi Arif Ashfahany Fahrial Amiq Farrasoya, Maitsa Fatmah Bagis Fatoni, Rizal Ahmad Fauzan, Muhammad Abilio Ferdiyanto, Hendra Firda Fitriana Firdaus Soffan Hadi Fitriati, Azmi fredy, rafles jhon Ganda, Ricky Gilang Permana Hadi Pramono Hakim, Syaifuddin Luqman Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Hariyoko Hartikasari, Annisa Ilma Hasan, Humaid Ali Hasibuan, Peronika Br Herlina Ike Oktaviani Herni Justiana Astuti Humiras Hardi Purba Huslah, Huslah I Nengah Sudjana I Nengah Sudjana I Nengah Sudjana, I Nengah Ian Rizky Maulana Icuk Rangga Bawono Ida Soraya Imam Hariadi Inayati, Nur Isna Isna Inayati, Nur Iswanto, Ochadifa Salsabila Iwan Fakhruddin Jadhug Bangun Saputra Joko Setyadi, Edi Julian, Derry Junita, Velia Juraida Juraida, Juraida Kardiyanto, Deddy Whinata Khairul Khairul, Khairul Khairunnisa, Putri Khongrungchok, Arus Khumaira Marsyahidah Badu Klarasati, Titi Kurniawan, Fahmi Lalu Moh Yudha Isnaini Latifah, Halim Pandu Latiful Khobir Farokie Linggo Jiventino Yono Prayogo Litardiansyah, Bagus Aji Luthfi Arie Widzayanto M. E. Winarno Maduwu, Nifoera-Era Mashuri, Imam Mauluddin, Geri Garyadina Mayang Sari, Rahayu Mayasari, Nova Megha Mahatma Dany Muhammad Amin Muhammad Irfan Sarif Muhammad Teguh Prasetyo Muhammad Zen, Muhammad Muhammadin, Alief Syafrizal Mujiyono Mujiyono Munawar, M. Alfian Jauhar Naelati Tubastuvi Naufalin Nafisah Novi Dirgantari Nur Hidayat, Taufik Nur Isna Inayati Otto Fajarianto Pandansari, Tiara Pasaribu, Saddam Husen Romadon Prayogi Dwina Angga Proboningrum Wuragil Kuning Purba, Tri Anggraini Purwaningsih, Mila Putra, Hendi Buwana Putra, Nur Samsudin Jaya Ilhami Putri, Syavika Nurcahyani Putro, Bagus Cahyono Rahardian, Mardhika Rista Rahayu Mayang Sari, Rahayu Mayang Rahmaniar Rahmaniar, Rahmaniar Rahmawati, Dewi Fitri RAJIP MUSTAFILLAH RUSDIYANTO Ratno Purnomo Riadani, Ahmad Riki Ririd Tsalis Mutaqin, Ririd Tsalis Rizal, Chairul Rizwan Zakki Adzkar Rizwan Zakki Adzkar Rizwan Zakki Adzkar, Rizwan Zakki S, Agus Gatot S. Sugiharto Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin, Saichudin Santoso, Slamet Eko Budi Sapto Adi Saputra, Lulut Gilang Saputri, Elma Dwi Sarif, Muhammad Irfan Setyadi, Edi Joko Setyadi, Edi Joko Shofiyatun, Yeni Singgih Saptadi Siti Nur Azizah, Siti Nur Sitorus, Zulham Sri Purnami Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiharto Sugiharto SUGIYANTO Sungkar, Hani Lutpiah Supina Batubara Supiyandi Supiyandi Suryo Budi Santoso SURYO Budi Santoso Syahputra, Dicky Kurniawan Tatok Sugiarto Titin Mega Andini Siahaan Usman Wahyudi Vara, Laetia Devara Chairunisa Wahyu Nadia Nur Khasanah Wahyu Triana Wakhudin, Wakhudin Wardana, Defa Nanda Wasis Djoko Dwiyogo Wicaksono, Ajeng Suko Wicaksono, Devita Aprilia Wida Purwidianti Widia Astuti Wiliyanti, Juni Wirayuda, Satria Zhafira Indiansyah Zihan Novita Sari