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<![CDATA[PENGARUH MODAL INTELEKTUAL TERDAHAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Mohammad Herli]]>;
<![CDATA[Hafidhah Hafidhah]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v7i1.405
<![CDATA[This research is expected to be a reference for readers, especially corporate managementto pay attention to intellectual capital in encouraging the increase of company value. Thesample of this study consists of companies incorporated in LQ 45, the data collected andthen analyzed using regression and then the researchers do intrepretasi on the resultingoutput. The results showed that, intellectual capital affect the value of the company, thisis evidenced by the resulting significant value of 0.000 smaller than alpha 0.05. Theinfluence of intellectual capital in lifting company value indicates that companymanagement should pay attention to the management of intellectual capital within thecompany. Meanwhile, profitability variable which is the moderation variable in thisresearch also proves that the variable is able to moderate the relationship betweenintellectual capital and firm value.]]>
<![CDATA[PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP SIKAP ETIS AUDITOR PEMERINTAH KABUPATEN SE MADURA ]]>
<![CDATA[Nurul Fitriani]]>;
<![CDATA[Suryani Dwi Kuswardhini]]>;
<![CDATA[Mohammad Herli]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v7i1.406
<![CDATA[Ethical attitude is attitude and behavior which accordance with social normsgenerally accepted in connection with the actions that beneficial and harmful. This studyexamines the affect of Sprititual Quotient and Intellectual Quotient toward EthicalAttitude Government auditors in Madura. This study conduced to Government auditorswhich worked in MaduraInspectorates by surfeited sampling method and obtained 78sample auditors. Examination technique that used in this study is linear regressionexamination. The result indicates that Sprititual Quotient and Intellectual Quotientsimultaneously have affect to Ethical attitude with signification 0,000. Partially,Sprititual Quotient has significance affect to Ethical attitude with signification 0,020, andIntellectual Quotient has significance affect to Ethical attitude with signification 0,000.]]>
<![CDATA[STRATEGI PELESTARIAN BUDAYA OJHUNG MADURA DI ERA GLOBAL ]]>
<![CDATA[Taufiqur Rahman]]>;
<![CDATA[Faisol Gunawan]]>;
<![CDATA[Dian Altika Sari]]>;
<![CDATA[Mohammad Herli]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 9 No 2 (2019): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v9i2.792
<![CDATA[Ojhung culture is one of the local culture in Madura. Existence is motivated by people's desire for rain on drought in some parts of Madura. The Existence of “Ojhung” madura is currently imposing, where the attention of the younger generation and the government was minimal. It is feared will lead to the sinking of this culture in Madura. This research was conducted with the aim to formulate the right strategy for cultural preservation efforts Ojhung Madura, it is expected this will be a recommendation for the parties concerned for the preservation of the culture. To answer the problems that occur, we used qualitative method with phenomenological approach. The use of this method is carried out to reveal the cultural phenomenon Ojhung and preservation strategies. The strategy formulation process we involve stakeholders as informants such as Actors Ojhung match, chairman Ojhung community, local government, as well as cultural Madura. The results of the study resulted in recommendations for the strategy of cultural preservation efforts Ojhung Madura. The formulation of the strategy through a SWOT analysis shows that cultural preservation Ojhung Madura require their attention from the local government, the younger generation, as well as the local community. Improvements to the management (match) Ojhung culture also required include increased promotion, event format, as well as efforts to Ojhung performances scheduled on the agenda of local travel (Sumenep).]]>
<![CDATA[Penerapan Metode SEM (STRUCTURAL EQUATION MODEL) Dalam Aplikasi Bidang Pendidikan, Sosial, dan Kesehatan ]]>
<![CDATA[Eko Mulyadi]]>;
<![CDATA[Aryo Wibisono]]>;
<![CDATA[Mohammad Herli]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021): Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[STIKes William Booth Surabaya ]]>
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<![CDATA[Teknologi informasi dalam mendukung kegiatan sehari-hari semakin terasa manfaatnya, dalam dunia pendidikan pada saat ini tak lepas dari teknologi informasi guna menyampaikan pesan dan ilmu kepada semua orang. Structural Equation Modeling adalah suatu teknik modeling statistik yang bersifat sangat cross-sectional, linear dan umum. Structural Equation Modeling (SEM) merupakan teknik analisis multivariat yang umum dan sangat bermanfaat, meliputi versi-versi khusus dalam jumlah metode analisis lainnya sebagai kasus-kasus khusus. Kebutuhan dosen akan SEM cukup tinggi, terutama pada saat menganalisis data penelitian. Sementara itu, teknik analisis statistik yang sering digunakan oleh dosen Universitas Wiraraja Sumenep adalah tanpa memahami persyaratan penggunaan metode statistik tertentu atau tanpa memahami asumsi yang harus dipenuhi pada saat menggunakan uji tersebut. Hal ini tampak dari hasil wawancara dengan beberapa dosen yang menyebutkan bahwa belum paham tentang penggunaan SEM]]>
<![CDATA[REAKSI PASAR TERHADAP PENERBITAN OBLIGASI SYARIAH (SUKUK) DI INDONESIA ]]>
<![CDATA[Mohammad Herli]]>;
<![CDATA[Khalilatun Nuraniyah]]>
<![CDATA[ FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 6, No 1 (2018): FIPA 10 ]]>
Publisher : <![CDATA[FIPA : Forum Ilmiah Pendidikan Akuntansi ]]>
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<![CDATA[Tujuan Penelitian- Penelitian ini bertujuan untuk menganalisis pengaruh penerbitan obligasi syariah (sukuk) yang ditunjukkan oleh nilai dan rating sukuk terhadap reaksi pasar yang digambarkan oleh cumulative abnormal return saham. Hal ini untuk memberikan bukti empiris adanya perbedaan temuan penelitian tentang variabel tersebut. Metode Penelitian- Penelitian ini dilakukan pada seluruh perusahaan yang menerbitkan sukuk dan terdaftar di Bursa Efek Indonesia. Berdasarkan kriteria purposive sampling yang digunakan dalam penelitian, maka diperoleh sampel sebanyak 57 penerbitan obligasi syariah dari 14 perusahaan. Selanjutnya data terpilih dianalisis menggunakanregresi linier berganda. Hasil Penelitian- Hasil penelitian menunjukkan bahwa ada pengaruh yang signifikan baik secara parsial maupun simultan dari penerbitan sukuk terhadap cumulative abnormal return saham. Baik hasil uji t maupun uji F variabel nilai dan rating penerbitan sukuk terhadap reaksi pasar masing- masing menunjukkan tingkat signifikansi 0,00 < 0,005. Artinya penerbitan sukuk telah mempengaruhi reaksi investor akibat perubahan struktur modal suatu perusahaan. Reaksi tersebut diukur dengan cumulative abnormal return sebagai nilai perubahan pergerakan harga saham. Perubahan rata- rata abnormal return saham perusahaan sampel sebelum peristiwa penerbitan sukuk sebesar 0,0030 menjadi 0,0064 setelah penerbitan. Implikasi- Berdasarkan hasil penelitian ini maka bagi investor yang akan berinvestasi dipasar modal, faktor harga saham tidak hanya dipengaruhi oleh laporan keuangan perusahaan, tetapi juga dipengaruhi oleh kondisi keuangan secara global. Dalam pengambilan keputusan investasi, investor harus peka terhadap informasi yang berkaitan dengan kondisi keuangan yang berhubungan dengan perusahaan. Nilai dan ratingS sukuk tetap patut diperhitungkan dalam pengambilan suatu keputusan investasi karena nilainya akan senantiasa berubah dari waktu ke waktu dan diprediksi akan semakin berkembang di masa yang akan datang. Originality- Penelitian ini menggunakan mean adjusted model untuk menghitung expected return- cumulative abnormal return saham. Kata Kunci : nilai penerbitan sukuk; rating penerbitan sukuk; reaksi pasar; cumulative abnormal return.]]>
<![CDATA[CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) DAN KINERJA PERUSAHAAN DI INDONESIA; SEBUAH KAJIAN TEORI ]]>
<![CDATA[Aminullah Aminullah]]>;
<![CDATA[Mohammad Herli]]>;
<![CDATA[Hafidhah Hafidhah]]>;
<![CDATA[Liyanto Liyanto]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/feb.v12i2.2254
<![CDATA[This article discusses how the Corporate Governance Perception Index (CGPI) may impact how well a business does financially and how the market reacts to news regarding the CGPI. The author arrives to the following conclusion after doing synthesis analysis: it demonstrates that CGPI announcements do, in fact, have an effect on firm performance, growth, and value. The revelation of a company's CGPI rating was another factor that investors considered while making their decisions. Because the CGPI index of the firm reflects the company's capability of being managed by management, the higher the rating achieved indicates the larger the company's capability of being governed]]>
<![CDATA[MENDORONG PARTISIPASI MASYARAKAT UNTUK MELESTARIKAN LINGKUNGAN HIDUP MELALUI AKSI BERSIH PANTAI DI KEPULAUAN MADURA ]]>
<![CDATA[Mohammad Hidayaturrahman]]>;
<![CDATA[Rizal Andi Sya’bana]]>;
<![CDATA[Mohammad Herli]]>
<![CDATA[ InEJ: Indonesian Engagement Journal Vol 3, No 2 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IAIN Ponorogo ]]>
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DOI: 10.21154/inej.v3i2.5276
<![CDATA[Pentingnya memperhatikan kondisi lingkungan dari pengaruh buruk sampah wajib dilakukan oleh setiap lapisan masyarakat, termasuk masyarakat pesisir dan kepulauan. Hal ini disebabkan oleh sifat kepulauan yang membuat sebagian besar wilayah di Kecamatan Sapeken, Kabupaten Sumenep, Madura, Jawa Timur terhubung langsung dengan laut. Jika sampah tidak dikelola dengan baik, maka tidak hanya akan berdampak pada manusia tetapi juga pada biota laut. Kepulauan Sapeken memiliki laut yang indah dan potensi kelautan yang luar biasa besar, hal tersebut disayangkan bila rusak karena sampah yang berserakan atau bahkan menggunung. Program bersih pantai (beach clean-up) yang dilakukan diharapkan menjadi kegiatan yang mampu memberi pengertian tentang bahaya membuang sampah sembarangan, sekaligus menjadi inspirasi untuk menjaga kelestarian lingkungan hidup. Dengan partisipasi aktif dari masyarakat, diharapkan mampu memberikan kesadaran kepada masyarakat tentang indahnya pantai jika bersih dan rapi. Metode pelaksanaan kegiatan ini adalah metode partisipasi aktif, yang dilakukan bekerja sama dengan Aliansi Masyarakat (AMAN) Kepulauan Sapeken di Desa Sapeken. Kesadaran untuk sadar bahaya sampah dan kepedulian untuk menjaga kelestarian lingkungan hidup bagi warga Kepulauan Madura masih tetap harus ditingkatkan. Masyarakat yang terlibat dalam kegiatan masih terbilang minim.]]>
<![CDATA[ASPEK AKUNTANSI KEHIDUPAN PENGEMIS DI DESA PRAGAAN DAYA KECAMATAN PRAGAAN KABUPATEN SUMENEP ]]>
<![CDATA[Ainor Rofiqie]]>;
<![CDATA[Norsain Norsain]]>;
<![CDATA[Mohammad Herli]]>
<![CDATA[ Journal of Accounting and Financial Issue (JAFIS) Vol 1 No 1 (2020): Journal of Accounting and Financial Issue (JAFIS) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.24929/jafis.v1i1.1201
<![CDATA[Penelitian ini mengeksplorasi paradigma masyarakat di Pragaan Daya Madura dalam hal tradisi mengemisnya. Studi ini dilandasioleh kenyataan bahwa mengemis bukan lagi merupakan solusi tentatif bagiproblem ekonomi mereka, melainkan telah menjadi pekerjaan tetap untuk memenuhi beban hidup. Dengan menggunakan pendekatan etnografi, kajianini berupaya menjawab persoalan utama, yakni latar belakang kehidupan pengemis dan motif akuntansi di dalamnya. Dalam penelitian ini analisis yang dilakukan untuk mengetahui pengelolaan keuangan pengemis dan dapat dilakukan berdasarkan persamaan akuntansi, akan tetapi dalam penerapannya tidak semua akun yang terdapat dalam persamaan akuntansi digunakan dalam pengelolaan keuangan akuntansi pengemis. Praktik akuntansi pengemis hanya dibutuhkan penerimaan dan pengeluaran secara kasarnya saja.]]>
<![CDATA[The Role of Local Government in Creating Business Sustainability: Case Study on Keris MSMES in Aeng Tong-Tong Village ]]>
<![CDATA[Noerhalifah, Rohatina]]>;
<![CDATA[Hafidhah, Hafidhah]]>;
<![CDATA[Herli, Mohammad]]>
<![CDATA[ Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jameela.v1i2.27983
<![CDATA[Purpose: This study aims to determine the role of the Sumenep Regency government in creating business sustainability for Keris MSMEs in Aeng Tong-tong Village. Methodology/approach: Research conducted using qualitative research types. The types of data in this study are subject and documentary data. The data sources used are primary data and secondary data. Data collection techniques carried out by researchers use observation, documentation and interviews. Findings: The results of this study show that the role of the government in creating Business Sustainability in MSMEs is in the form of promotions, exhibitions, cost assistance for jamming, and coaching through tourism awareness groups (pokdarwis). Apart from that, the people of Aeng Tong-Tong village took the initiative by participating in events independently, namely participating in provincial and national Tourism Village competitions. Practical implications: However, there are several forms of government policies in supporting social policies such as participating in tourism village competitions, assistance with jamasan fees, and pelar agung. For now, the government's efforts in supporting the creation of environmental sustainability have not been felt by keris craftsmen. Because the focus of the local government for now only focuses on how to advance business development, namely by improving the economic performance of the kris craftsmen themselves. Originality/value: This research is considered very interesting to be carried out in Sumenep Regency considering the lack of research discussing Business Sustainability in the Sumenep area, as well as the number of MSMEs in Sumenep Regency will certainly feel the impact on the implementation of Business Sustainability.]]>
<![CDATA[STRATEGI PELESTARIAN BUDAYA OJHUNG MADURA DI ERA GLOBAL ]]>
<![CDATA[Rahman, Taufiqur]]>;
<![CDATA[Gunawan, Faisol]]>;
<![CDATA[Sari, Dian Altika]]>;
<![CDATA[Herli, Mohammad]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 9 No 2 (2019): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura ]]>
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DOI: 10.24929/feb.v9i2.792
<![CDATA[Ojhung culture is one of the local culture in Madura. Existence is motivated by people's desire for rain on drought in some parts of Madura. The Existence of “Ojhung” madura is currently imposing, where the attention of the younger generation and the government was minimal. It is feared will lead to the sinking of this culture in Madura. This research was conducted with the aim to formulate the right strategy for cultural preservation efforts Ojhung Madura, it is expected this will be a recommendation for the parties concerned for the preservation of the culture. To answer the problems that occur, we used qualitative method with phenomenological approach. The use of this method is carried out to reveal the cultural phenomenon Ojhung and preservation strategies. The strategy formulation process we involve stakeholders as informants such as Actors Ojhung match, chairman Ojhung community, local government, as well as cultural Madura. The results of the study resulted in recommendations for the strategy of cultural preservation efforts Ojhung Madura. The formulation of the strategy through a SWOT analysis shows that cultural preservation Ojhung Madura require their attention from the local government, the younger generation, as well as the local community. Improvements to the management (match) Ojhung culture also required include increased promotion, event format, as well as efforts to Ojhung performances scheduled on the agenda of local travel (Sumenep).]]>
