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All Journal JURNAL ECONOMIA Jurnal Bisnis dan Ekonomi Jurnal Siasat Bisnis Jurnal Manajemen Bisnis Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Manajemen "E M O R" JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Inovasi Bisnis (Inovbiz) Jurnal Riset Ekonomi dan Bisnis CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Procuratio : Jurnal Ilmiah Manajemen Sebelas Maret Business Review International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management IDEI: Jurnal Ekonomi & Bisnis TheJournalish: Social and Government Economics and Digital Business Review Solusi: Jurnal Kajian Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Jurnal Media Informatika juremi: jurnal riset ekonomi Jurnal Ekonomi Telaah Bisnis ProBisnis : Jurnal Manajemen International Journal of Islamic Business and Management Review Journal of Innovation Research and Knowledge International Journal of Entrepreneurship and Business Management Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Indonesian Journal of Contemporary Multidisciplinary Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Management and Digital Business Journal of Ekonomics, Finance, and Management Studies KINERJA : Jurnal Ekonomi dan Bisnis J-CEKI Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Miswanto Miswanto
STIE YKPN YOGYAKARTA
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Library & Information Science Public Health Social Sciences Other

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PENGARUH DANA DESA, PENDAPATAN ASLI DAERAH (PAD) TERHADAP TINGKAT KEMISKINAN KABUPATEN DI PROVINSI JAWA TENGAH Rosalina Deviyanti; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11135

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Dana Desa dan Pendapatan Asli Daerah (PAD) terhadap Tingkat Kemiskinan Kabupaten di Provinsi Jawa Tengah tahun 2020-2024. Penelitian ini bersifat kuantitatif berupa data cross section (29 Kabupaten di Provinsi Jawa Tengah) dan time series (tahun 2020-2024) dengan jumlah sampel sebanyak 145. Sumber data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari Badan Pusat Statistik (BPS) dan web Direktorat Jendral Perimbangan Keuangan (DJPK). Alat analisis menggunakan regresi data panel dengan perangkat lunak Eviews 12. Hasil yang ditemukan dalam penelitian, yakni model terbaik adalah fixed effect menunjukkan bahwa Dana Desa berpengaruh positif terhadap kemiskinan dan Pendapatan Asli Daerah memiliki pengaruh negatif dan signifikan terhadap tingkat kemiskinan, menunjukkan efektivitas PAD dalam menurunkan kemiskinan.
PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN Nopi Handayani; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11136

Abstract

Penelitian ini dilakukan dengan tujuan untuk melakukan pengujian pengaruh pelaporan keberlanjutan yang terbagi dari tiga dimensi kinerja, yaitu dimensi kinerja ekonomi, dimensi kinerja lingkungan, dan dimensi kinerja sosial terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder yang meliputi laporan tahunan dan laporan keberlanjutan. Metode pemilihan sampel yang digunakan adalah purposive sampling, yaitu perusahaan-perusahaan sektor energi papan utama yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan tahunan dan laporan keberlanjutan berstandar Global Reporting Initiative (GRI) secara lengkap selama tahun 2022-2024. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan Eviews 12. Temuan dalam penelitian ini adalah dimensi kinerja ekonomi tidak berpengaruh terhadap nilai perusahaan, dimensi kinerja lingkungan mempunyai pengaruh negatif terhadap nilai perusahaan, dan dimensi kinerja sosial memiliki pengaruh positif terhadap nilai perusahaan.
PENGARUH PROSOCIAL BEHAVIOR, SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, KOMITMEN ORGANISASI, DAN KEPEMIMPINAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Anjar Surdiyani; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11137

Abstract

This research aims to test prosocial behavior, internal control system, community participation, organizational commitment, and leadership affect the accountability of village fund management. The population of this research is all village fund managers who are in 11 Village Governments in Panjatan District, Kulon Progo Regency, Special Region of Yogyakarta. The sampling method in this study used the saturated sampling method. The sample of this research is 88 respondents who are village officials involved in managing village funds as described in PERMENDAGRI No. 20 of 2018. The type of data in this study is quantitative data. The source of the data used in this research is primary data using the questionnaire method. The data analysis method used in this research are descriptive statistics, data quality test, and hypothesis testing. The results of this research indicate that prosocial behavior, internal control system, community participation, organizational commitment, and leadership have a significant effect on the accountability of village fund management.
PENGARUH LEVERAGE, KOMITE AUDIT, REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Alda Yuliana; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11141

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh leverage, keberadaan komite audit, reputasi auditor, dan opini audit terhadap keterlambatan audit (audit delay), dengan mempertimbangkan ukuran perusahaan sebagai variabel moderasi. Objek penelitian mencakup perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Sebanyak 55 perusahaan dipilih sebagai sampel melalui metode purposive sampling, menghasilkan 163 data observasi. Data yang digunakan berupa laporan keuangan tahunan. Teknik analisis yang diterapkan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa leverage, komite audit, dan reputasi auditor tidak memiliki pengaruh signifikan terhadap audit delay. Sementara itu, opini audit terbukti memiliki pengaruh negatif terhadap audit delay. Selain itu, ukuran perusahaan mampu memperkuat hubungan antara leverage dan reputasi auditor dengan audit delay, namun tidak memperkuat pengaruh komite audit dan opini audit terhadap audit delay.
Determinasi Job Hopping Gen Z Yogyakarta: Gaji, Pertumbuhan Karier dan Kepuasan Kerja Oktafiani, Vani; Pratama, Yondik Army; Miswanto, Miswanto; Siregar, Baldric; Biyanto, Frasto
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.5046

Abstract

Purpose: The purpose of this research is to analyze how market competitive pay, career growth, and job satisfaction affect the job-hopping intentions of Generation Z employees in Yogyakarta. Methodology/approach: This study utilized a quantitative method with purposive sampling. A total of 104 Generation Z respondents filled out an online questionnaire, and the data were processed using multiple linear regression through SPSS 25. Results/findings: The findings indicate that market competitive pay, career growth, and job satisfaction collectively exert a significant influence on job-hopping intentions. However, market competitive pay and job satisfaction show a negative influence, meaning higher levels of both reduce the tendency to job hop. Interestingly, career growth has a positive effect, indicating that greater perceived opportunities for advancement can increase job-hopping intentions when expectations are not met internally. Conclusion: Career growth can motivate Gen Z employees to pursue external opportunities if their current organization lacks clear advancement paths. Meanwhile, competitive pay and job satisfaction can reduce the desire to job hop, making them essential components of effective retention strategies. Limitations: This study is limited by a short data collection period of only one month. This may lead to temporal bias and restrict the depth of analysis, so the findings should be interpreted with caution and not generalized without considering longer-term dynamics. Contribution: This study highlights the need for companies to integrate fair compensation, transparent career development plans, and job satisfaction strategies to retain young employees effectively, particularly in competitive job markets.
Co-Authors Aditia Yusuf Setiawan Aditya Candra Kusuma Al.Patriot Putera Mahendra Alda Yuliana Amalia, Yusrina Ana Marcal Anjar Surdiyani Annisa Anti Aulia Nuri Saragih Aprih Santoso Aslan, Vajrin Syawaluddin Baldric Siregar Baldric Siregar Bambang Setia Wibowo Beby Ayu Wardhani BIYANTO, FRASTO Bria, Anggelina Yuniance Brito, Sr. Ervinia Martins Devi Tri Nugraheni Dewi Fitriyani Diczon Stevanus Oematan Dwi Murniyati Edigar Filipe Pereira Eggi Sandy Tesa Eka Puspita Sari Endarwati Endarwati Ernawan Septia Putri Ussholehah Fadli, La Ode Fernandes, Adelia Fithratun Nuha Tsabita FRASTO BIYANTO Gabriela Rosellini Wisnu Geraldin Hernandi J Horacio, Amancio Irma Oktarina Safitri Isnanda Zainur Rohman, Isnanda Zainur Izza Salsabila Jatinugroho, Robertus Cahyo Juvin Setyarini Lu’lu’ Nafiati Marufi, Muqorrobien Mbete, Roselina Lucia Ketty Meidi Syaflan, Meidi Meiliasari, Vika Mohamad Faiz Arrafi Mubarok, Rijal Rizki Muhammad Nabil Bouxit Murniyati, Dwi Nonis , Maria Febriani Nopi Handayani Nugraha, Mochamad Saddam Ilyas Nur Wulandari, Diah Novita Oktafiani, Vani Patmawati, Desi Perdana, Oksa Wisnu Pereira, Edigar Filipe Pereira, Filipe Mendes Pinto, Leonardo Pratama, Yondik Army Pratiwi, Chris Indah Putra, Gregorius Okta Putri Arneta Sidik Putri Dharmana, Vanessa Putri, Ajeng Kharisma Rahmawaty, Anisa Rajabuan, Ance Costansa Ratnasari, Intan Riana Riana Rina Wulandari Rois Arifin Rosalina Deviyanti Rr. Niken Purwasari Santosa, Harjuna Cipta Sempati May Al-Farrasi Seno Bagus W, R. Stefanus Setyarini, Juvin Shandhi Alamsyah Shilfiyana, Dhindha Shofia Suparti Shofia Suparti Sirait, Dian Rumintang Irianti Soares, Anacleto Roberto Carolina Soares, Casimiro Syifa Sonia Putri Talentia Herri Christiana Theresia Trisanti Theresia Trisanti Tiara Nur Anisah Tiara Nur Anisah Titik Kusmantini Ula Restu Rafifah V. da Silva, Rita de Fátima Vajrin Syawaluddin Aslan Veronica Sunarto Ximenes Watang, Kirenius Conny Chapry Wijaya, Nikodemus Hans Setiadi Wulandari, Amalia Dewi Yanuar Rifqi Abdullah Yanuar Rifqi Abdullah Yessi Ria Angelia Yudhasepti, Wikarisa