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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Education Action Research Jurnal Analisa Akuntansi dan Perpajakan JAIM (Jurnal Abdi Masyarakat) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi dan Manajemen Jurnal Penelitian Ekonomi Akuntansi (JENSI) INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Akuntansi Bisnis & Manajemen (ABM) JCA (Jurnal Cendekia Akuntansi) Journal of Innovation Research and Knowledge Jurnal Mutiara Ilmu Akuntansi AMMA : Jurnal Pengabdian Masyarakat International Journal of Economics, Accounting, and Management
Sugeng Hariadi
STIE Malangkuçeçwara Malang
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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CSR Moderation Effects on the Influence of Capital Structure, Dividend Policy, Profitability on Firm Value (Studies on Food and Beverage Companies in Indonesia, Malaysia and Singapore in 2019-2021): Studies on Food and Beverage Companies in Indonesia, Malaysia and Singapore in 2019-2021 Christine Benedicta Sutanto; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to determine the effect of capital structure, dividend policy and profitability on firm value with corporate social responsibility as a moderating variable. The sample for this research are food and beverage companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange and Singapore Stock Exchange in 2019-2021. Samples were taken using purposive sampling method and 108 samples were obtained. Data analysis used is descriptive statistics, R-square and path coefficient, with data processing using SmartPLS 4. The results show that capital structure, dividend policy and profitability have a significant effect on firm value. Meanwhile, social responsibility is not able to moderate the effect of capital structure, dividend policy and profitability on firm value.
The Moderating Effect of ROA on the Influence of CSR and GCG on Firm Value (Study of The Banking Sector in ASEAN Stock Exchange During Pandemic): Study of The Banking Sector in ASEAN Stock Exchange During Pandemic Agnes Avelina; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to determine the effect of CSR and GCG proxied by Managerial Ownership and Institutional Ownership on Firm Value with Financial Performance proxied by ROA as a Moderating Variable.The population in this study was obtained using a purposive sampling technique for banking companies listed on the Indonesia, Malaysiaand Thailand Stock Exchange during the 2020-2021 period so that 26 companies were obtained as the research sample. The analytical method used is MRA with the help of the SPSS 26. The results of this study are that CSR and KI has no significant effect on firm value. KM has a significant effect on firm value. Financial performance cannot moderate CSR on firm value. Financial performance cannot moderate KM and KI on firm value.
Pengaruh Stabilitas Keuangan, Kondisi Industri, Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan Dalam Fraud Triangle Lailatus Saadah; Vidianti Gita Wahyu Kristina; Sugeng Hariadi; Abdul Kadir Usry
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.028 KB) | DOI: 10.25139/jaap.v6i2.5041

Abstract

Kecurangan laporan keuangan merupakan salah satu tindakan yang disengaja dan mengarah ke penipuan yang pada akhirnya dapat merugikan para pengguna laporan keuangan. Penelitian ini bertujuan untuk mengkaji pengaruh Stabilitas Keuangan, Kondisi Industri, dan Tekanan Eksternal terhadap Kecurangan Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitaf kausalitas yang diperoleh dari Bursa Efek Indonesia di situs resmi www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di BEI sampai dengan tahun 2020 sebanyak 33 perusahaan. Sampel yang digunakan dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling dan tersisa 19 perusahaan yang memenuhi kriteria pengambilan sampel. Metode analisis data yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan secara parsial berpengaruh positif signifikan terhadap kecurangan laporan keuangan, kondisi industri secara parsial tidak berpengaruh positif signifikan terhadap kecurangan laporan keuangan, dan tekanan eksternal secara parsial tidak berpengaruh negatif terhadap kecurangan laporan keuangan.
SINERGI PERGURUAN TINGGI, PERANGKAT DESA DAN LEMBAGA SOSIAL UNTUK MEWUJUDKAN DESA WISATA PETIK JERUK SELOREJO yupono bagyo; amir kusnanto; tachjuddin tachjuddin; sugeng hariadi; siwi dyah ratnasari; dwi daenasty decasari
Jurnal Abdi Masyarakat Vol. 1 No. 1 (2017): Volume 1 No 1 November 2017
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v1i1.91

Abstract

The majority of Selorejo villagers are farmers of citrus crops. Selorejo orange product is famous and has 12 kinds of oranges. Regent of Malang, Mr. H. Rendra Krisna expects Selorejo village to be a pilot village of citrus picking tour in Malang regency.The problems of Selorejo Village, Malang, are: a) people are still not ready to receive tourist visit from both domestic and foreign; b) Spatial village is not yet tidy including layout of bus parking and tour vehicle; c) The need to centralize the sale of citrus and other processed citrus products; d) Assisting the empowerment of villagers with more rooms for tourists; and e) lack of promotion.Solutions are offered 1-year IbDM Program that is a) Entrepreneurship Training, GAPOKTAN, PKK, Karang Taruna / Tour manager; b) Map of Citrus Tourist Sites; c) Making citrus kiosks and village superior products; d) Clean the sewer from plastic waste; e) Website Creation; f) Making of drainage in citrus hut; and g) Making of citrus hut.The method of implementation in achieving the specific objectives of the IbDM Program is in accordance with the needs of the villagers of Selorejo, the Implementing Team conducts training to GAPOKTA, PKK, Tour Manager / Karang Taruna, including entrepreneurship training, marketing, accounting. In addition, the team implements the implementation of science and technology in the form of website creation, and improvement of tourism infrastructure facilities.Achievements of 1st year IbDM program activities are: a) Prime Service Training, Entrepreneurship and Accounting for GAPOKTAN, PKK, Tour Manager / Karang Taruna; b) Map of Citrus Tourist Sites; c) Create a Gazebo for the marketing of the Village's Featured Products; d) Website Creation; e) Making drains in citrus huts; and f) Making of citrus hut. So 100% of 1 year IbDM program has been implemented.
THE EFFECT of INTELLECTUAL CAPITAL, INDEPENDENT COMMISSIONERS, AND AUDIT COMMITTEE on FIRM VALUE Dyah Aruning Puspita; Devi Ayuningtyas; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study is to examine the effect of intellectual capital, independent commissioner, and audit committee on company value in food and beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The independent variable in this study are intellectual capital, independent commissioner, and audit committee. The dependent variable is firm value as measured by Price Book Value (PBV). The population used ih this research is the food and beverage sub sector companies listed on the IDX for 2019-2021, the sample was taken using the purposive sampling method with a total of 36 samples. The method used is this research is multiple linear regression test. This type of research is quantitative using the Statistical Program for Social Science (SPSS). The results of this study indicate that intellectual capital has a significant effect on firm value, while independent commissioner and audit committee have no significant effect on firm value.
Efek Moderasi Firm Size Dalam Pengaruh Debt Covenant, Litigation Risk Analysis And Accounting Conservatism pada Quality Profit (Studi pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia) Sugeng Hariadi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 2 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i2.26190

Abstract

The purpose of this research is to determine the moderating effect of company size in the influence of litigation risk, debt covenants, and accounting conservatism on earnings quality in manufacturing companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2020 period. Using the quantitative method in this study which processed using SPSS 23. For sample selection using purposive sampling technique. With the specified criteria, 36 companies can be obtained as samples. The test results show that litigation risk and debt covenants have no effect on earnings quality. Meanwhile, accounting conservatism has no effect on earnings quality. Company size also cannot or is able to moderate the effect of litigation risk and debt covenants on earnings quality, but company size can or is able to moderate the effect of accounting conservatism on earnings quality.
Mengelola Toyomarto Menuju Desa Wisata Terintegrasi Berbasis Digital Rina Rahmawati; Evi Maria; Dwi Nita Aryani; Widanarni Pudjiastuti; Sugeng Hariadi; Bunyamin; Siti Munfaqiroh
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Toyomarto Village in Singosari District, Malang has the potential to be developed as an integrated digital-based tourism destination. This community service activity aims to create synergies between tourism villages, communities, and other related institutions and stakeholders; improve the competence of human resources managing tourism villages; develop integrated education trip tour packages; and increase economic benefits for the wider community. Implementation of methods included FGDs and training of Pokdarwis and managers. The results achieved that the increasing of the capacity of tourism village managers in financial management and digital marketing; developing of integrated education trip tour packages; and increasing the cooperation between tourism stakeholders in Toyomarto Village. In conclusion, assistance in managing Toyomarto Tourism Village in an integrated manner can make this village a sustainable digital-based tourism village towards a global tourism village.
PENGARUH CR, TATO, NPM, DAN EPS TERHADAP NILAI PERUSAHAAN DI ERA BANI Sugeng Hariadi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1126

Abstract

This study aims to determine the effect of Current Ratio (CR), Total Asset Turn Over, Net Profit Margin (NPM), and Earning Per Share (EPS) on firm value in ASEAN banking in the era of B.A.N.I. This research uses quantitative research – non case by using secondary data. The secondary data used is the annual report of banking companies in ASEAN in 2020-2021. The report is obtained from the official website of each stock exchange in every country in ASEAN. As for other secondary data used in this study in the form of journals, books, and other literature related to research. The results of this study are CR, TATO, NPM and EPS have an effect on Company value.
Peningkatan Keterampilan Menulis Naratif Melalui Model Pembelajaran TTW bermedia Video Peristiwa Etty Umamy; Sugeng Hariadi; Wahyu Romadhoni Romli Putri
Journal of Education Action Reseach Vol 8 No 1 (2024): February 2024
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jear.v8i1.76106

Abstract

Masalah keterampilan menulis naratif pada siswa dapat timbul dari beberapa penyebab. Salah satunya yaitu siswa kurang memahami tentang struktur dan ciri-ciri teks narasi. Siswa juga kesulitan untuk membangun alur cerita yang jelas, karakter yang kuat, atau konflik yang menarik dalam tulisan. Tujuan dari penelitian ini adalah untuk menganalisis kemampuan menulis teks naratif dengan menggunakan pendekatan pembelajaran TTW melalui penggunaan video peristiwa sebagai media pembelajaran. Penelitian ini merupakan penelitian tindakan kelas. Populasi yang terlibat dalam penelitian ini mencakup seluruh siswa kelas VIII yang berjumlah 20 orang. Metode pengumpulan data menggunakan observasi, tes, dan wawancara. Instrumen yang digunakan dalam mengumpulkan data yaitu lembar kuesioner. Teknik analisis daa menggunakan analisis deskriptif kuantitatif dan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran TTW dan pemanfaatan media video peristiwa terbukti berhasil dalam meningkatkan keterlibatan siswa dalam proses pembelajaran menulis teks naratif. Implikasi dari penelitian ini adalah memberikan kontribusi pada pemahaman dan pengetahuan mengenai prosedur yang diperlukan untuk meningkatkan kemampuan menulis naratif dengan menggunakan model pembelajaran TTW. Disarankan agar siswa berlatih mengajukan pertanyaan tentang materi yang belum dipahami dan untuk berpartisipasi secara aktif dalam kegiatan kelompok.
PENGARUH CR, TATO, NPM, DAN EPS TERHADAP NILAI PERUSAHAAN DI ERA BANI Sugeng Hariadi
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1126

Abstract

This study aims to determine the effect of Current Ratio (CR), Total Asset Turn Over, Net Profit Margin (NPM), and Earning Per Share (EPS) on firm value in ASEAN banking in the era of B.A.N.I. This research uses quantitative research – non case by using secondary data. The secondary data used is the annual report of banking companies in ASEAN in 2020-2021. The report is obtained from the official website of each stock exchange in every country in ASEAN. As for other secondary data used in this study in the form of journals, books, and other literature related to research. The results of this study are CR, TATO, NPM and EPS have an effect on Company value.
Co-Authors Abdul Kadir Usry Agnes Avelina Agung Trilaksono Amir Kusnanto Anida Zuhrotul Laili Bunyamin Bunyamin Christine Benedicta Sutanto Cindy Vanessa Saputra Devi Ayuningtyas Dina Rensita Putri Djoko Sugiono Dudik Djaja Sidarta dwi daenasty decasari Dwi Nita Aryani Dyah Aruning Puspita Elysabet Ucy Wulandari Enggar Nursasi Evi Maria Fera Tj Imama Zuchroh Indah Sari S Waikabu Jaddid Hayataka Nawa Kadarusman . Lailatus Saadah Lating, Noval Ali Lintang Indah Ingwarni Nadela Syahma Nunung Nurastuti Utami Rina Rahmawati Rinadini Hendrasworo Scolastika Simu Setyawan Setyawan Siti Munfaqiroh Siwi Dyah Ratnasari tachjuddin tachjuddin Triana Murtiningtyas Umamy, Etty Vidianti Gita Wahyu Kristina Wahyu Romadhoni Romli Putri Widanarni Pudjiastuti Yupono Bagyo