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All Journal Jurnal Bisnis dan Ekonomi Optimum : Jurnal Ekonomi dan Pembangunan BEMAS: Jurnal Bermasyarakat Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) UPY Business and Management Journal Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis IECON: International Economics and Business Conference
Barkah Susanto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI 2010-2014) Barkah Susanto; Tiara Ramadhani
Jurnal Bisnis dan Ekonomi Vol 23 No 2 (2016): Vol. 23 No. 2 EDISI SEPTEMBER 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.314 KB)

Abstract

This study is aimed at examining the effects of leverage, company size, capital intensity, liquidity, and growth opportunities toward conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (BEI). This study sample consisted of 22 manufacturing companies in BEI taken through the use of purposive sampling method. The analytical tool implemented was SPSS. The findings provide evidences that company size and capital intensity have positive influence on conservatism. Meanwhile the leverage, liquidity and growth opportunities have no positive effects on conservatism. Keywords: Conservatism, leverage, company size, capital intensity, liquidity, growth opportunities
PROSPEK IMPLEMENTASI SAK ETAP BERBASIS KUALITAS LAPORAN KEUANGAN UMKM Barkah Susanto; Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.056 KB) | DOI: 10.12928/optimum.v5i1.7796

Abstract

The purpose of this study is to evidence the factors that influence the perception of the importance of entrepreneurs related to accounting and financial reporting efforts and understanding SME entrepreneurs as well as proving the influence of the quality of financial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and financial reporting is important in the growth and development of its business. Latest education has positive influence on the perception of respondents about the importance of entrepreneurs financial reporting, whereas educational background, gender, and longstanding business has no effect on the perception of entrepreneurs about the importance of financial reporting. Quality of the SME financial statements affect the amount of credit it receives. Entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.
Pengaruh leverage, profitabilitas, ukuran perusahaan, kebijakan dividen, dan likuiditasterhadap nilai perusahaan Anisa Gusti Wijayanti; Barkah Susanto; Yulinda Devi Pramita
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7751

Abstract

This study aims to empirically test and analyze the effect of Leverage, Profitability, Firm Size, Dividend Policy, and Liquidity on Firm Value. The independent variables in this study are Leverage, Profitability, Firm Size, Dividend Policy, and Liquidity. The dependent variable in this study is firm value. The sample used in this study is property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The number of samples in this study is 55 of the total 11 companies. Determination of the sample obtained by using purposive sampling. Hypothesis testing is done by using regression analysis. The results of this study indicate that the Leverage and Profitability variables have a positive effect on firm value. While the variables of Firm Size, Dividend Policy, and Liquidity have no effect on firm value.
Development of Surodadi Tourism Village as a Form of Strengthening the Community’s Economy Lany Christanty; Barkah Susanto; Nia Kurniati Bachtiar; Laili Qomariyah; Afla Azzahra Putri; Lasiona Ravi Nirwana
BEMAS: Jurnal Bermasyarakat Vol 4 No 1 (2023): BEMAS: Jurnal Bermasyarakat
Publisher : LPPMPK-Sekolah Tinggi Teknologi Muhammadiyah Cileungsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37373/bemas.v4i1.597

Abstract

Surodadi Village, Candimulyo District, Magelang Regency is located in a mountainous area, more precisely the Gandu National Park area. The tourist attraction in this village is the pine forest which presents beautiful and soothing natural beauty. However, local people do not realize the potential around it can become a tourist destination that attracts many visitors. This community service aims to build a tourist village in Surodadi. However, along the way, other problems were discovered, namely the not yet formed Bumdes and Pokdarwis, even though their roles are very important in the management of tourism villages in the future. The problem solving methods are Forum Group Discussion (FGD), outreach, training, and mentoring. The result is the establishment of the Surodadi tourist village as well as the establishment of Bumdes and Pokdarwis which manage it both in administration and operations.
Faktor-Faktor Yang Mempengaruhi Kecurangan Dana Desa dengan Moralitas Sebagai Variabel Moderasi Dewi Ayu Safitri; Siti Noor Khikmah; Yulinda Devi Pramita; Barkah Susanto; Wawan Sadtyo Nugroho
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.615

Abstract

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing village fund management with morality as a moderating variable. The population of this study was all village officials in 20 village offices in Windusari District. The sampling technique in this research used purposive sampling, so that the research sample was 73 respondents. Respondents in this research were the village head, secretary, treasurer and planning officer. Data analysis to test the hypothesis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing maintenance of village funds, while the competence of village officials has a negative effect and organizational culture has no effect on preventing maintenance of village funds. Furthermore, morality weakens the internal control system to prevent maintenance of village funds, while morality strengthens the competence of village officials to prevent maintenance of village funds. However, morality does not moderate organizational culture towards preventing conditions in managing village funds.
ANALISIS DETERMINAN KEBERLANJUTAN USAHA BALAI EKONOMI DESA Usama Al Faraby; Pranita Siska Utami; Ravindra Ardiana Darmadi; Nur Laila Yuliani; Barkah Susanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4889

Abstract

Penelitian ini menganalisis keberlanjutan usaha Balkondes di Borobudur dengan fokus pada dampak sosial dan ekonomi menggunakan metode Social Return on Investment (SROI). Balai Ekonomi Desa (Balkondes), sebagai program bentukan Kementerian BUMN memiliki tujuan untuk mendukung pariwisata dan meningkatkan kesejahteraan masyarakat lokal. Penelitian ini dilakukan untuk menguji dampak Peningkatan Pendapatan, Social Effect, dan peningkatan Keahlian kerja terhadap keberlanjutan usaha. Metode penelitian ini melibatkan sampel dari pengelola Balkondes dan analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa Peningkatan Pendapatan dan Peningkatan Keahlian Kerja berpengaruh positif terhadap Keberlanjutan Usaha, sementara Social Effect terbukti tidak berpengaruh. Model regresi yang dihasilkan menjelaskan 19,3% varians dalam keberlanjutan usaha, menekankan pentingnya peningkatan keahlian kerja dan memberikan rekomendasi untuk pemulihan pasca-pandemi.
Antesenden Keberlanjutan Usaha di Badan Usaha Milik Desa (BUMDes) Ravindra Ardiana Darmadi; Pranita Siska Utami; Nur Laila Yuliani; Barkah Susanto
UPY Business and Management Journal (UMBJ) Vol. 4 No. 2 (2025): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v4i2.7899

Abstract

Tujuan: Tujuan dari penelitian ini adalah untuk menguji pengaruh pengelolaan lingkungan, jaringan sosial, kemampuan kerja karyawan, dan dampak sosial terhadap keberlangsungan usaha BUMDes di Borobudur.  Metodologi: Metode pengambilan data penelitian menggunakan purposive sampling dan alat analisis penelitian ini menggunakan uji regresi linier berganda dan populasi yang digunakan adalah seluruh BUMDes yang berada di Kecamatan Borobudur. Temuan:  Hasil analisa data yang telah dilakukan menunjukkan bahwa variabel pengelolaan lingkungan, jaringan sosial, dan kemampuan karyawan berpengaruh positif terhadap keberlangsungan usaha di BUMDes Borobudur, sedangkan dampak sosial tidak berpengaruh terhadap keberlangsungan usaha BUMDes. Orisinalitas: Penelitian ini berfokus pada variabel variabel yang mempengaruhi keberlangsungan usaha BUMDes di Borobudur melalui pendekatan teori Social Return On Investment (SROI). Keterbatasan Penelitian: Keterbatasan penelitian ini adalah data yang dibutuhkan untuk penelitian ini kurang lengkap dan sulit diperoleh karena keterbatasan sumber daya manusia karena beberapa BUMDes telah bergabung menjadi satu dengan Balkondes. Implikasi Praktis: Implikasi penelitian ini mengindikasikan bahwa BUMDes di Borobudur perlu untuk memperhatikan pengelolaan lingkungan, jaringan sosial, dan kemampuan kerja karyawan BUMDes untuk menjega keberlangsungan usaha mereka.
Resilience Analysis of MSME Employees’ Work Ethic During and After the COVID-19 Pandemic: A Chow Test Approach Wawan Sadtyo Nugroho; Barkah Susanto; Muhamad Wahid Ibrahim; Ravindra Ardiana Darmadi; Wahyu Anggit Prasetya
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

The COVID-19 pandemic has significantly disrupted the operations of Micro, Small, and Medium Enterprises (MSMEs), especially in tourism-related regions such as Magelang. These disruptions not only affected business continuity but also increased stress levels among employees. This study aims to analyze the resilience of the work ethic of MSME employees during and after the pandemic using the Chow-Test. The theoretical framework integrates Affective Events Theory, the Transactional Stress Model, and Human Capital Theory to examine how challenge and hindrance stressors influence discretionary behaviors (citizenship and counterproductive behavior), with emotional reactions and work experience as mediating and moderating variables. A stratified random sampling technique was employed to collect primary data from 385 MSME owners and employees in Magelang. Data was analyzed using Structural Equation Modeling (SEM) and Chow-Test. The findings confirm that employee work ethic, particularly citizenship behavior, demonstrated strong resilience across both pandemic and post-pandemic periods. This supports the hypothesis that there is no significant difference in work ethic between the two periods. However, limitations include the geographic focus on one region and reliance on self-reported data. Future research should explore broader regions and consider longitudinal methods. This study provides practical insights for MSMEs to sustain performance through employee resilience in times of crisis.
Co-Authors Afla Azzahra Putri Anisa Gusti Wijayanti Dewi Ayu Safitri Laili Qomariyah Lany Christanty Lasiona Ravi Nirwana Muhamad Wahid Ibrahim Nia Kurniati Bachtiar Nur Laila Yuliani Pranita Siska Utami Ravindra Ardiana Darmadi Siti Noor Khikmah Tiara Ramadhani Usama Al Faraby Wahyu Anggit Prasetya Wawan Sadtyo Nugroho Yulinda Devi Pramita Yulinda Devi Pramita