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All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Jurnal Manajemen dan Kewirausahaan Capacitarea : Jurnal Pengabdian Kepada Masyarakat
Hendrian Hendrian
Universitas Terbuka
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Panic-Buying Behavior During The Covid-19 Pandemic in Indonesia: A Social Cognitive Theoretical Model Shine Pintor Siolemba Patiro; Hety Budiyanti; Kresno Agus Hendarto; Hendrian Hendrian
Gadjah Mada International Journal of Business Vol 24, No 1 (2022): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.64578

Abstract

Currently, there are limited studies on the application of the social cognitive theory in social psychology, particularly in explaining and predicting panic-buying behavior during the COVID-19 pandemic in Indonesia.  This study is primarily aimed at acknowledging the role of the social cognitive theory’s development in explaining and predicting the panic-buying behavior of Indonesian citizens during the COVID-19 pandemic. The development of the theory is attained by combining emotions and subjective norms to predict the panic-buying behavior intention in Indonesia. Using a purposive sampling technique, the sample size consists of 350 respondents from various areas, such as Jakarta, Tangerang, and Banten. An online survey was performed as the data collection method. Social desirabilit response (SDR) test was also conducted by this study to guarantee the naturality of the replies from the respondents. Data were then analyzed using structural equation modeling (SEM) with a two-stage approach. The result demonstrated that emotions have the highest impact on the panic-buying behavioral intention. Further, subjective norms, self-efficacy, and social outcome expectancies have the second, third, and fourth highest impacts on panic-buying behavior, respectively. In general, the social cognitive theory model developed in this study can understand, explain, and predict panic-buying behavior during the COVID-19 pandemic outbreak in Indonesia. Overall, the results of this study may serve as basic information for practitioners and business persons by providing insights regarding the factors that form consumers’ intentions and behavior during the pandemic, relating to their buying decisions.
Penyuluhan Budi Daya Porang Sebagai Upaya Pembentukan Sikap Positif Petani di Desa Gemblegan Kalikotes Klaten Jawa Tengah Shine Pintor Siolemba Patiro; Hendrian Hendrian; Surya Adi Sasmita; Ramdhan Kurniawan; Lasando Lumban Gaol; Vegananda Yansaputra; Hety Budiyanti
Jurnal Abdidas Vol. 3 No. 1 (2022): February, Pages 1-227
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v3i1.549

Abstract

Desa Gemblegan Kalikotes Klaten memiliki masyarakat yang mayoritas pekerjaannya adalah petani. Namun, pekerjaan tersebut belum mampu meningkatkan kesejahteraan ekonomi keluarga sehingga masih banyak masyarakatnya yang tergolong miskin. Oleh karena itu penyuluhan budidaya porang dilakukan untuk mengubah pola pikir dan pola tindak masyarakatnya sehingga tercipta peningkatan kesejahteraan ekonomi. Tulisan pengabdian masyarakat ini bertujuan untuk menjelaskan mengenai penyuluhan yang dilakukan dalam mengungkap faktor-faktor yang membentuk sikap terhadap pelaksanaan budidaya porang. Penyuluhan ini dihadiri oleh 35 orang masyarakat desa tersebut. Focus Group Discussion dilakukan setelah penyuluhan untuk mengungkap mengenai sikap masyarakat dan faktor-faktor pembentuknya. Hasil penyuluhan ini menunjukkan bahwa masyarakat memiliki sikap yang positif terhadap pelaksanaan budidaya porang. Berdasarkan hasil FGD yang dilakukan, terdapat dua faktor penting yang mampu membentuk sikap masyarakat yaitu norma subyektif dan perilaku masa lalu yang berhubungan dengan penanaman porang. Hasil dari penyuluhan ini diharapkan dapat djadikan masukan bagi pemerintah daerah maupun pusat untuk senantiasa mempertimbangkan latar belakang dan kelompok referensi yang dapat membentuk sikap masyarakat yang dituju untuk pelaksanaan pemberdayaan.
ROE and EVA: How Do They Explain the Degree of Association of Stock Return Models? Sumiyana Sumiyana; Hendrian Hendrian
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.242

Abstract

According to empirical theories, in analysis of stock return model, EVA should provide better results than ROE since EVA reflects wealth creation to shareholders. However, this statement is still debatable. While previous studies showed that, either together or separately, they are good indicators, this study raises a new issue that they are actually not as good as we thought. This study investigates the degree of association of stock return model under various ROE and EVA conditions. This study finds that the combination of ROE and EVA could not return a better degree of association. This study also finds that combination of high ROE and high EVA failed to show better degree of association than other combinations. It means that EVA accompanied by ROE could not show the stockholders’ wealth fares. Finally, because of their inconcurrency, this study suggests that they are factually weak and indifferent in their ability to show stockholders’ wealth creation when investigated in a stock return association model.
PRAKTIK PENCEGAHAN ACCOUNTING FRAUD PADA PENGELOLAAN UNIT USAHA MILIK DESA Eka Wirajuang Daurrohmah; Ulul Hidayah; Hendrian Hendrian
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.28

Abstract

Abstrak – Praktik Pencegahan Accounting Fraud pada Pengelolaan Unit Usaha Milik DesaTujuan Utama – Penelitian ini bertujuan mengeksplorasi praktik pencegahan accounting fraud di unit usaha milik desa.Metode – Metode yang digunakan adalah deskriptif kualitatif. Adapun beberapa pengurus unit usaha milik desa menjadi informan utama.Temuan Utama - Fokus pengelolaan unit usaha milik desa saat ini adalah peningkatan laba sehingga pencegahan accounting fraud belum menjadi fokus utama. Walaupun demikian, pencegahan accounting fraud telah dilakukan secara tidak tertulis. Pencegahan yang dilakukan meliputi budaya kerja, penghilangan peluang, dan assessment laporan keuangan.Implikasi Teori dan Kebijakan - Budaya kerja, penghilangan peluang dan assessment laporan keuangan dapat menjadi pencegah terjadinya accounting fraud, terlebih jika hal ini dikuatkan dalam aturan tertulis. Pengelola unit usaha milik desa perlu membuat standar operasional prosedur dalam aktivitasnya.Kebaruan Penelitian – Penelitian ini mengeksplorasi pelaksanaan pencegahan accounting fraud pada unit usaha milik desa. Abstract – The Accounting Fraud Prevention Practices in Village Business Unit ManagementMain Purpose – This study aims to explore the practice of preventing accounting fraud in village-owned business units.Method - The method used is descriptive qualitative. Meanwhile, several village-owned business unit managers became the primary informants.Main Findings - The current focus of managing village-owned business units is to increase profits so that prevention of accounting fraud has not become the main focus. However, the prevention of accounting fraud has been carried out unwritten. Prevention includes work culture, missed opportunities, and assessment of financial statements.Theory and Practical Implications -Work culture, eliminating opportunities, and assessing financial statements can prevent accounting fraud, especially if this is confirmed in written rules. The administrator of village-owned business units need to make standard operating procedures in their activities.Novelty – This study explores the implementation of accounting fraud prevention in village-owned business units.
PERANCANGAN TAMAN BELAJAR ONLINE TERBUKA DI BUKIT PAMULANG INDAH RW 09/013 Eka Wirajuang Daurrohmah; Hendrian Hendrian; Nindya Farah Dwi Puspitasari; Anton Robiansyah
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 01 (2022)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.487 KB) | DOI: 10.35814/capacitarea.2022.002.01.01

Abstract

ABSTRAK Perancangan taman belajar online terbuka ini bertujuan untuk memudahkan warga di Bukit Pamulang Indah (BPI) RW 09/013 dalam berkumpul dengan menyediakan kegiatan belajar online sehingga dapat menambah pengetahuan. Kegiatan perancangan dilakukan untuk memudahkan kegiatan warga di BPI yang suka berkumpul dengan memberikan kegiatan tambahan ilmu melalui media online. Ilmu yang ditawarkan antara lain belajar tentang manajemen keuangan keluarga, wirausaha dan hidroponik. Hasil yang ditargetkan dari kegiatan ini antara lain terjadinya interaksi sosial dengan kegiatan yang bermanfaat dan peningkatan pengetahuan berdasarkan pembelajaran yang dipilih. Perancangan taman belajar online terbuka merupakan kegiatan yang sangat dibutuhkan warga dalam meningkatkan pengetahuannya dengan memanfaatkan internet. Perancangan taman belajar online terbuka memberikan kontribusi bagi peningkatan pengetahuan bagi masyarakat khususnya warga BPI. ABSTRACT The design of an open online learning park aims to facilitate residents in Bukit Pamulang Indah (BPI) RW 09/013 in gathering by providing online learning activities so they can increase their knowledge. Design activities are carried out to facilitate the activities of resident in BPI who like to gather by providing additional knowledge activities through online media. The knowledge offered include learning about family financial management, entrepreneurship and hydroponics. The results targeted by this activity include the occurrence of social interaction with useful activities and increasing knowledge based on the selected learning. The design of an open online learning park is an activity that is needed by the resident in increasing their knowledge by utilizing internet. The design of an open online learning park contributes to increasing knowledge for the community, especially BPI residents.
STAKEHOLDERS’ ATTITUDE TOWARD ECOTOURISM DEVELOPMENT IN RINJANI-LOMBOK GEOPARK: THE EVIDENCE FROM MOUNT RINJANI NATIONAL PARK Shine Pintor Siolemba Patiro; Kresno Agus Hendarto; Hendrian Hendrian; Hety Budiyanti; Rubangi Al-Hasan; Yumantoko Yumantoko; Ahmad Nur; Edi Kurniawan; Naning Yuniarti; Desmiwati Desmiwati; Tri Astuti Wisudayati; Deddy Dwi Nur Cahyono; Yudha Satria Aji Pratama; Yosephine Martha Maria Anita Nugraheni; Tri Dasta Nursehaneka Yatma
Jurnal Manajemen dan Kewirausahaan Vol. 25 No. 1 (2023): MARCH 2023
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.243 KB) | DOI: 10.9744/jmk.25.1.41-54

Abstract

Based on stakeholder and social exchange theory, this study examined a model of the re­la­tionship between stakeholder awareness, perception of impact (environmental, economic, and socio-cultural), and attitude toward ecotourism development in Mount Rinjani National Park (MRNP). The model was tested using a sample of 157 stakeholders. Data were collected by surveying and analyzing using the partial least squares. The results showed that only perception of the economic impacts of ecotourism partially mediated the relationship between awareness and attitude toward ecotourism development. From the perspective of stakeholder theory, the perceived impacts are he­terogeneous. These differences will determine their attitude toward the level of support and parti­ci­pation. From the perspective of social exchange theory, the study showed that attitude toward eco­tourism development is directly influenced by awareness of ecotourism and the perception of eco­nomic impact. The stakeholders on MRNT have a more compromising attitude toward ecotourism development to the socio-cultural and environmental impacts.
DAMPAK MEDIASI ORGANISATIONAL CITIZENSHIP BEHAVIOUR TERHADAP EMPLOYEE PERFORMANCE DENGAN ANTESEDEN CAREER JOURNEY, SELF-EFFICACY DAN QUALITY OF WORK LIFE PADA INSTANSI DIREKTORAT JENDERAL PAJAK Lia Amsalia Amir; Anshar Daud; Hendrian Hendrian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i4.755

Abstract

The purpose of this study was to examine the indirect effect of Organizational Citizenship Behavior (OCB) on employee performance by using the antecedents of Career Journey, Self Efficacy and Quality of Work Life. This study also examines the direct role of the variables Career Journey, Self Efficacy and Quality of Work Life on employee performance at the Directorate General of Taxes. This type of research is quantitative using a questionnaire research instrument to collect data. The sample for this research is all employees at the Directorate General of Taxes who are taken using probability sampling. The data analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS). The results showed that Career Journey, Self Efficacy, Quality of Work Life had a positive effect on Organizational Citizenship Behavior, then Career Journey, Quality of Work Life and OCB also had a positive effect on employee performance, but Self Efficacy had no significant effect on employee performance. In addition, Organizational Citizenship Behavior is also proven to be able to mediate the relationship between Career Journey, Self Efficacy and Quality of Work Life towards employee performance. The findings of this study contribute to the development of theories related to Organizational Citizenship Behavior and the importance of managing career paths, employee self-motivation and the quality of employee work life so that employees can provide maximum performance which will certainly support organizational performance.
The Influence of Financial Literacy, Self-Control, and the Social Environment on Consumptive Behavior in Urban Communities in the Banyumas Regency Area Margareta Gunata; Noor Syaifudin; Hendrian Hendrian
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i5.15359

Abstract

The main aim of this research is to see the influence of financial literacy, self-control, and social environment on consumptive behavior in urban communities in the Banyumas Regency area. This research was conducted with a quantitative approach. The population in this research is urban communities in the Banyumas Regency area with a sample size of 117 respondents. The collected data will be analyzed using descriptive analysis, correlation, and multiple regression with the help of SPSS software. The results of the analysis show that there is a real influence of financial literacy and self-control on consumptive behavior in urban communities in the Banyumas Regency area. There needs to be awareness of the importance of self-control and a positive social environment in urban communities in the Banyumas Regency area so that they do not engage in excessive consumptive behavior. Apart from that, people must also continue to hone their knowledge and understanding of the concept of risk in finance, skills, motivation, and self-confidence to be able to make effective decisions regarding financial issues. This research was conducted based on empirical phenomena in the field regarding consumptive behavior that often affects the lives of urban communities, especially communities in the Banyumas Regency, which has not been studied previously.
Factors Determining the Quality of Financial Reports Nekda Lawendatu; Hendrian Hendrian; Nuryasman Nuryasman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.49931

Abstract

Penelitian ini bertujuan menganalisis pengaruh karakter individu, karakter organisasi dan legal environment terhadap kualitas laporan keuangan BLUD Rumah Sakit Daerah di Provinsi Sulawesi Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey. Sampel dalam penelitian ini sebanyak 74 orang pegawai bagian keuangan BLUD Rumah Sakit Daerah di Provinsi Sulawesi Utara. Penyebaran kuesioner menggunakan Google Form kepada pegawai bagian keuangan di 4 (empat) Rumah Sakit. . Metode analisis data dalam penelitian ini berbasis Partial Least Square (PLS). Hasil penelitian menunjukkan karakter individu berpengaruh positif terhadap kualitas laporan keuangan, karakter organisasi tidak signifikan mempengaruhi kualitas laporan keuangan, dan legal environment memiliki pengaruh positif terhadap kualitas laporan keuangan
ANALISIS PENILAIAN NILAI WAJAR SAHAM (FAIR VALUE) DALAM RANGKA PEMBAYARAN PAJAK PENGHASILAN (PPh ) PARA PEMEGANG SAHAM ATAS TRANSAKSI PENJUALAN SAHAM DENGAN MENGGUNAKAN DISCOUNTED RETURN MODEL DAN ADJUSTED BOOK VALUE METHOD Irwan Darmawan; Hendrian Hendrian; Said Kelana Asnawi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12196

Abstract

Penelitian ini betujuan untuk menganalisis nilai harga wajar saham di PT. XYZ dalam kondisi fairvalued, dengan menggunakan metode Discounted Return Model dan Adjusted Book Value dalam rangka memastikan pemenuhan kewajiban pajak penghasilan yang adil dan akurat. Penelitian ini menggunakan metode studi kepustakaan dengan menggunakan data sekunder dan primer (Laporan keuangan internal non audit tahun 2019 s.d. 2023 PT. XYZ dan Hasil Wawancara dengan manajemen). Hasil penelitian menujukkan bahwa Penilaian nilai wajar untuk kepemilikan saham 68,75% di PT XYZ diperoleh nilai wajar untuk skenario optimis, skenario normal, dan skenario pesimis berturut-turut adalah Rp85.043, Rp82.937, dan Rp47.016 per lembar sahamnya. Penilaian nilai wajar untuk kepemilikan saham 16,25% di PT XYZ diperoleh nilai wajar untuk skenario optimis, skenario normal, dan skenario pesimis berturut-turut adalah Rp42.521, Rp41.469, dan Rp23.508 per lembar sahamnya. Skenario moderat merupakan yang paling mungkin mencerminkan kondisi yang wajar. Perhitungan Pajak Penghasilan (PPh) yang harus dibayar oleh pemegang saham paling mungkin mencerminkan kondisi yang wajar yaitu sejumlah Rp 2.022.752.747 untuk penjualan 68,75% saham AMA Rp 141.173.777 untuk penjualan 16,25% Saham BGD. PT XYZ perlu mengkaji ulang strategi penjualannya, memperbaiki margin keuntungan, memperluas diversifikasi pasar ekspor, memastikan kepatuhan terhadap peraturan perpajakan.
Co-Authors Ahmad Nur Anshar Daud Deddy Dwi Nur Cahyono Desmiwati Desmiwati Diah Aryani Edi Kurniawan Eka Wirajuang Daurrohmah Endi Rekarti, Endi Fitria Husnatarina Gaol, Lasando Lumban Gusmi Kurniasih Hety Budiyanti Hety Budiyanti Irwan Darmawan Kresno Agus Hendarto Kresno Agus Hendarto Lia Amsalia Amir Margareta Gunata Mirdal Nobel Hamun Naning Yuniarti Nekda Lawendatu Nindya Farah Dwi Puspitasari Noor Syaifudin Nuryasman Nuryasman Prisila Damayanti Ramdhan Kurniawan Robiansyah, Anton Rubangi Al-Hasan Said Kelana Asnawi Shine Pintor Siolemba Patiro SULTAN, ZULKIFLI Sumiyana Sumiyana Surya Adi Sasmita Tri Astuti Wisudayati Tri Dasta Nursehaneka Yatma Ulul Hidayah Vegananda Yansaputra Yosephine Martha Maria Anita Nugraheni Yudha Satria Aji Pratama Yumantoko Yumantoko