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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Lembaran Ilmu Kependidikan Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran JURNAL PROFESI KEGURUAN Accounting Analysis Journal Economic Education Analysis Journal Educational Management Journal of Economic Education Moneter : Jurnal Akuntansi dan Keuangan Fokus Ekonomi Pendas : Jurnah Ilmiah Pendidikan Dasar Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Primary Education Community Development Journal Community Engagement and Emergence Journal (CEEJ) Diseminasi : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Sport and Nutrition Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Innovation Studies NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Journal of Educational Sciences Jurnal Ilmiah Ilmu Terapan Universitas Jambi Proceeding of International Conference on Science, Education, and Technology Jurnal Ners dan Kebidanan (Journal of Ners and Midwifery) Jurnal Penelitian Pendidikan Business and Economic Analysis Journal Journal of Economic Education
Muhammad Khafid
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Effect of Bonus Compensation and Leverage on Earnings Management with Financial Performance as Intervening Variable Prihastomo, Eka Deny; Khafid, Muhammad
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18490

Abstract

The purpose of this study was to analyze the effect of bonus compensation, and leverage to earnings management and financial performance as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2015. This study using method purposive sampling with 102 unit analysis of a population of 150 manufacturing companies. While the sample in this research there are 51 manufacturing companies. The analysis technique used in this research that Path Analysis. The analytical tool used was SPSS 21. The results showed that the bonus compensation significantly negative effect on earnings management. Leverage has no effect on earnings management and financial performance. Financial performance significantly has a positive effect on earnings management. Bonus compensation significantly has a positive effect on financial performance. The conclusions from the results of this study showed that the variable of financial performance positively and significantly is able to mediate the relationship between compensation bonuses to earnings management. However, the financial performance variables cannot mediate the relationship between leverage to earnings management.
The Effect of Asset Structure and Business Risk on Capital Structure with Profitability as the Moderating Variable Buana, Fita Kartika; khafid, muhammad
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22727

Abstract

The aims of this research to analyze the effect of asset structure and business risk to capital structure with profitability as moderating variable. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the year 2013-2016. The population are 48 companies and 24 research samples. Data were selected by purposive sampling technique which obtained by 96 unit of analysis. This research uses secondary data taken from annual financial statements. Data collection technique used is documentation techniques by collecting the required data from the annual financial reports. Moderated regression analysis data by difference absolute value test was used to analyse data. The result of this research revealed that asset structure significant positive effect on capital structure. Meanwhile, business risk negatively effect on capital structure. In addition, the profitability can weaken the effect of assets structure on capital structure. However, the profitability not moderating the effect of business risk on capital structure. Based on the result of research, it can be concluded that capital structure is influenced by asset structure and business risk and profitability can moderate the effect of asset structure on capital structure.
Role of Learning Discipline in Mediating The Influence of Parent’s Parenting Towards Student’s Learning Achievement Aulia, Devika Wasiatul; Khafid, Muhammad; Masturi, Masturi
Journal of Primary Education Vol 7 No 2 (2018): August 2018
Publisher : Journal of Primary Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.573 KB)

Abstract

The increasing of learning achievement is affected by internal and external factors. These factors are parent’s parenting and learning discipline. This research aims to analyze the role of learning discipline in mediating the effect of parent’s parenting towards student’s learning achievement. Population in this research is fifth-grade elementary students in the district of Kebonagung, Demak in year 2017/2018. The sampling technique used is random cluster sampling with two-stage cluster sampling. Data collection in this research use questionnaire, documentation, and observation of student’s learning discipline. The analysis result stated that there is the positive and significant effect of parent’s parenting through learning achievement (50.9%); learning discipline through student’s learning achievement (37.7%); and parent’s parenting through learning discipline (67.7%). We also found that there is an impact of learning discipline as the mediation of parent’s parenting through learning achievement (25.4%). This finding lead parent’s to more responsive towards problems that associated with parent’s parenting and learning discipline.
The Implementation of Integrated Character Education in Policy Design at SD Muhammadiyah (Plus) Salatiga Azhary, Luqman; Handoyo, Eko; Khafid, Muhammad
Journal of Primary Education Vol 7 No 2 (2018): August 2018
Publisher : Journal of Primary Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.773 KB)

Abstract

This study aims to describe the implementation of character education in SD Muhammadiyah (Plus) Salatiga. This research applied descriptive method with qualitative approach. The data analysis was collected through semi-structured interviews, observation and documentation study. The data validity technique was done by using triangulation technique and resources.The results of this study showed that SD Muhammadiyah (Plus) Salatiga has run character education which is integrated in the school's policy, it is evidenced by the inclusion of character values environmental care, religious, autonom, love of the homeland, polite and courteous into the vision, mission and school programs. The characters of honest, thorough, innovative and independent also have been integrated in the classroom, it is seen in the Lesson Plan and the media that were created by teachers.The school also has instilled a religious character, cooperation and empathy in the community-based character education, it is evidenced by their happy Ta'jil event in Ramadan, the distribution of basic food parcels for poor people around the school and pray Eid or Eid al-Adha together, The event was held as gratitude to the cooperation between the school, the bond of students’ guardian, school committees and the school has a strategies plan to outcome by carakter buildings. The problems encountered in this study include the lack of facilities for the implementation of character education, strengthen the character education in the future.
Pengaruh Keefektifan Pembelajaran Pelatihan dan Kualitas Layanan Terhadap Citra Balai Diklat Keagamaan Semarang Masruroh, Luluk; Slamet, Achmad; Khafid, Muhammad
Educational Management Vol 6 No 2 (2017): December 2017
Publisher : Educational Management

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Abstract

Citra merupakan salah satu harta yang bernilai tinggi bagi suatu lembaga, sehingga penting untuk mengetahui faktor yang mempengaruhi citra lembaga. Penelitian ini bertujuan untuk mengetahui pengaruh keefektifan pembelajaran selama pelatihan, kualitas layanan, dan kepuasan peserta terhadap citra Balai Diklat Keagamaan Semarang baik secara langsung maupun tidak langsung. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal. Hasil penelitian menunjukkan (1) secara langsung kepuasan peserta tidak dipengaruhi oleh keefektifan pembelajaran selama pelatihan, (2) terdapat pengaruh langsung kualitas layanan terhadap kepuasan peserta, (3) terdapat pengaruh langsung keefektifan pembelajaran selama pelatihan terhadap citra, (4) terdapat pengaruh langsung kualitas layanan terhadap citra, (5) terdapat pengaruh langsung kepuasan peserta terhadap citra, (6) tidak terdapat pengaruh secara tidak langsung keefektifan pembelajaran selama pelatihan terhadap citra melalui kepuasan peserta dikarenakan hasil direct effect lebih besar daripada indirect effect, dan (7) tidak terdapat pengaruh secara tidak langsung kualitas layanan terhadap citra melalui kepuasan peserta dikarenakan hasil direct effect lebih besar daripada indirect effect. Semakin tinggi keefektifan pembelajaran selama pelatihan dan kualitas layanan yang diberikan maka kepuasan yang dirasakan juga akan tinggi dan membentuk citra yang tinggi. Image is one of the high value treasures for an institution, so it is important to know the factors that affect the image of the institution. This study aims to determine the effect of learning effectiveness during training, service quality, and participants' satisfaction on the image of Balai Diklat Keagamaan Semarang either directly or indirectly. This research uses a quantitative approach with causal design. The result of the research shows that (1) the participant's satisfaction is not directly influenced by the effectiveness of the learning during the training, (2) there is direct influence of the service quality to the participant's satisfaction, (3) there is a direct effect of learning effectiveness during the training on image, (6) there is no indirect influence of learning effectiveness during training on image through participant's satisfaction because result direct effect is greater than indirect effect, and (7) there is no indirect influence of service quality to image through participant's satisfaction because result of direct effect is bigger than indirect effect. The higher the effectiveness of learning during the training and the quality of service provided, the higher the perceived satisfaction and image form a high.
Scientific Learning Approach on Subject Material Computer Application for Financial Administration Saeroji, Ahmad; Slamet, Achmad; Khafid, Muhammad
Journal of Economic Education Vol 7 No 1 (2018): June 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i1.21725

Abstract

Through the 2013 curriculum as a transition from the Education Unit Level curriculum (KTSP) 2006 into a real effort of the government to improve the education process in Indonesia , in the 2013 curriculum with the learning system of students are told to be the students of the tofu. 2013 curriculum is a scientific approach , a scientific approach is a learning process approach using 5M syntax (Observing, Asking, Gathering Information, Associating / Reasoning and Communicating). The subject of Financial Administration is one of the new subjects in Vocational High School Administration Expertise Program on the Basic Competencies of Computer Applications for Financial Administration. The application of a scientific approach is only included as one of the administrative requirements in the Lesson Plans.The purpose of this research is to know the application of scientific approach with 5M syntax (Observing, Asking, Collecting Information, Associating / Reasoning and Communicating) by describing the activity of each 5M syntax on Financial Administration Subjects Administration Program Administration Class XII SMK Negeri 9 Semarang Year Lesson 2017/2018. This research is a qualitative research.Data collection is done by observation, interview, and documentation.The results showed that in the learning activity deangan scientific approach by using 5M syntax is done well but in one meeting not all sync 5M activities, but the 5M syntax is divided into several meetings on core learning activities, because the learning in every meeting consists of opening activities, core and cover. The 5M syntax scientific approach is carried out in Core activities.
The Role of Teacher’s Professional Attitude on Mediating the Effect of Good Public Governance and School Climate to Economic Teacher’s Performance of SHS/Islamic SHS Lestari, Maharesi Dewi; Widodo, Joko; Khafid, Muhammad
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.27125

Abstract

The purpose of this research is to analyze how the role of teacher’s professional attitude on mediating the effect of GPG principles implementation and school climate on economic teacher’s performance of SHS/Islamic SHS in Purbalingga Regency. The approach that used on this research is a quantitative approach with survey method. The population in this research are all of senior high school / islamic senior high school economic teachers in Purbalingga District, on amount 30 teachers with 30 sample. Data collection was carried out by questionnaire. Data analysis was carried out with descriptive analysis and Structural Equation Modeling (SEM) based on variance by using SmartPLS version 2.0.m3 software. The results of this research showed that: (1) the direct effect on the economic teacher’s performance is only influenced by school climate with contribution value of 57.2%; (2) the direct effect on the teacher's professional attitude is only influenced by GPG principles implementation with contribution value of 84.8%; (3) the teacher's professional attitude is not proven mediating the influence of GPG principles implementation and school climate on economic teacher’s performance.
Implementation of PSAK No. 45 at the Education Foundation in Semarang in the Theory of Planned Behavior Perspective Fariztian, Anies; Wahyudin, Agus; Khafid, Muhammad
Journal of Economic Education Vol 7 No 2 (2018): December 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v7i2.27567

Abstract

Implementation of PSAK No. 45 is the standard for preparing financial statements for non-profit organizations. This study aims to determine the implementation of PSAK No. 45 on educational foundations in the city of Semarang by using Theory of Planned Behavior. The results of the study show that the effect of the belief variable on attitudes towards the implementation of PSAK No. 45, subjective norms, perceptions of behavior control, intention to implement PSAK No. 45 is a direct relationship that has a significant effect. the results of research on the intention of implementing PSAK No. 45 has a significant effect on the implementation behavior of PSAK No. 45. Effect of confidence in the implementation behavior of PSAK No. 45, the attitude of implementing PSAK No. 45, subjective norms and perceptions of behavioral control over intention is a direct relationship but the effect is not significant. And the influence of belief through attitudes towards the implementation of PSAK No. 45, perception of behavioral control on the intention to implement PSAK No. 45 which is an indirect relationship has no significant effect. Implementation of PSAK No. 45 is the standard for preparing financial statements for non-profit organizations. This study aims to determine the implementation of PSAK No. 45 on educational foundations in the city of Semarang by using Theory of Planned Behavior. The results of the study show that the effect of the trust variable on attitudes towards the implementation of PSAK No. 45, subjective norms, perceptions of behavior control, intention to implement PSAK No. 45 is a direct relationship that has a significant effect. the results of research on the intention of implementing PSAK No. 45 has a significant effect on the implementation behavior of PSAK No. 45. Effect of confidence in the implementation behavior of PSAK No. 45, the attitude of implementing PSAK No. 45, subjective norms and perceptions of behavioral control over intention is a direct relationship but the effect is not significant. And the influence of trust through attitudes towards the implementation of PSAK No. 45, perception of behavioral control on the intention to implement PSAK No. 45 which is an indirect relationship has no significant effect.
The Saving Behavior of Public Vocational High School Students of Business and Management Program in Semarang Chalimah, Siti Nor; Martono, S.; Khafid, Muhammad
Journal of Economic Education Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i1.29741

Abstract

Saving behavior needs to be instilled in young children up to adulthood. The culture of saving that is instilled early on in children can give many benefits, form economical characters, discipline in spending money and prepare for the future. The purpose of this study was to analyze and find empirical proves of the role of parents, financial literacy, and self-control and future perceptions on students’ saving behavior as well as the influence of parents’ role financial literacy, self-control and future perceptions on students’ saving behavior. The type of research is quantitative with the correlational approach. The research technique used was proportional stratified random sampling with samples of 247 students. The data analysis technique used path analysis. The results of the study indicated that the role of parents, financial literacy, self-control, and future perceptions affect saving behavior. Parents' role affects saving behavior through financial literacy, self-control and future perceptions as mediating variables.
PEMANFAATAN JERAMI DALAM PEMBUATAN KOMPOS DI DESA BALONGTANI KECAMATAN JABON, KABUPATEN SIDOARJO Firdausi, Nurul Jannatul; Adriansyah, Agus Aan; Khafid, Muhammad
JURNAL PENGEMBANGAN KOMUNITAS Vol 2 No 2 (2018): December
Publisher : JURNAL PENGEMBANGAN KOMUNITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.587 KB)

Abstract

Desa Balongtani merupakan salah satu wilayah dengan mata pencaharian penduduknya paling banyak adalah petani. Banyaknya lahan pertanian berdampak bertumpuknya jerami-jerami yang belum dimaksimalkan secara baik oleh para petani pada masa panen padi tiba. Langkah yang paling sering dilakukan adalah melakukan pembakaran jerami. Pengabdian masyarakat ini bertujuan meningkatkan daya kreativitas dan jiwa kewirausahaan terkait pengelolaan jerami dalam pembuatan kompos. Pelaksanaan kegiatan pengabdian masyarakat beberapa tahapan yaitu melakukan survei kelompok sasaran, persiapan sarana dan prasarana, pelaksanaan kegiatan aksi dan terakhri adalah evaluasi dengan metode pretest dan posttest serta diuji dengan Wilcoxon sign test. Hasil kegiatan pengabdian masyarakat menunjukkan bahwa pengetahuan awal (pretest) para petani mengenai pemanfaatan jerami sebagai kompos sudah cukup baik dan pengetahuan akhir (posttest) para petani sudah terjadi peningkatan yang lebih baik. Hasil uji Wilcoxon menunjukkan bahwa adanya perbedaan yang signifikan antara evaluasi pretest dan posttest. Nilai posttest lebih baik daripada pretest, sehingga dapat disimpulkan adanya efektivitas sosialisasi dalam meningkatkan pengetahuan atau wawasan dari para petani.
Co-Authors - Suroso A.A. Ketut Agung Cahyawan W Aan Riana Abdul Kodir Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Achmad Slamet Ade Dwi Suryani, Ade Dwi Aditya Yulianto, Aditya Agus Aan Adriansyah Agus Kurniawan Agus Wahyudin Agus Yuwono Ahmad Saeroji Alfiyaturrohmah, Rifka Alifia, Desi Amin Pujiati Amin Retnoningsih Amin Yusuf Amirul Arif Anak Agung Gede Sugianthara Andryan Setyadharma Ardik Rahmat Kurniawan, Ardik Rahmat Arief Rohman, Arief Arief Yulianto Asih, Sekar Widi Asti Nuris Soraya, Asti Nuris Aulia, Devika Wasiatul Awalya Awalya, Awalya AYU SURYANI, AYU Azhary, Luqman Bambang Subali Barokah, Slamet Umi Nur Buana, Fita Kartika Buana, Fita Kartika Cahyani, Elisabeth Putri Adilya Candrawati, Melinda Candrawati, Melinda Cordeanita, Yunisha Maria Damayanti, Elok Decky Avrilianda Dewi Liesnoor Setyowati Dewi, Citra Asmara Diah Arumsasi, Diah Dienti, Lulu Sania Djoko Widodo Ellianawati, Ellianawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Fadri, Nurul Fahkruddin Fahkruddin Fakhruddin Fakhruddin Fani Karina, Fani Faradisa, Atiyah Nima Fariztian, Anies Fariztian, Anies Fathur Rokhman Fitriyani, Ulfi Nihayah Gatot Murti Wibowo Hamdan Tri Atmaja Hanapi Atmaja, Hanapi Hasan Mukhibad Hatmanti, Nety Mawarda Iman Widhiatmoko, Iman Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isro Hendar Saputra Januarsi, Dian Karina, Fani Ketut Sudarma Khasanah, Hidayatul Komar, Zaenul Kurniawan, Ardik Rahmat Lestari Sukartiningsih, Lis Lestari, Maharesi Dewi Lestari, Maharesi Dewi Linda Agustina Luluk Masruroh, Luluk Marco Marco Marliyana, Eko Marliyana Marliyana, Eko Marliyana Masturi Masturi Monika, Lucky Tio Monika, Lucky Tio Mufaid, Mufaid Mugiyatun, Mugiyatun MUHAMMAD AGUS SUPRAYUDI Mulyaningsih Mulyaningsih Muthmainnah, Fadkhuli Niswah Baroroh Niswatun Hasanah Noventi, Iis Nuni Widiarti Nur Amin, Nur Nur Anita Nurul Azizah Adyastuti Nurul Hidayati Nurul Jannatul Firdausi Pangastuti, Uswatun Pertiwi, Raras Sukma Pertiwi, Raras Sukma Prihastomo, Eka Deny Prihastomo, Eka Deny Purnomo, Yanuar Dwi Purnomo, Yanuar Dwi Rejeki, Bernadetta Sri Renaningtyas, Dwi Lestari Ria Aniktia, Ria Riana, Aan Rida Andriyani, Rida Risnawati, Septi Rofik, Ainul Rusdarti - Rusdianingseh, Rusdianingseh Rustono Rustono S Martono S.Pd. M Kes I Ketut Sudiana . Safitri, Novia Faiz Sari, Naomi Puspita Sari, Syanita Septiana, Milla Shanty Oktavilia Sheila Erdi El-Majid Shobach, Nurus Sigit Kristiadi, Sigit Siska Puji Lestari Siti Lusiani Siti Nor Chalimah, Siti Nor Slamet Umi Nur Barokah Sonia, Devi SRI WARDANI Sucihatiningsih Dian Wisika Prajanti Sucihatiningsih DWP Suroso, - Suyanto Suyanto Totok Sumaryanto Florentinus, Totok Sumaryanto Tri Joko Raharjo Tusyanah Tusyanah Tyas, Vivi Ayuning Umi Hanifah Umi Yamsih, Umi Utama, Pratignya Via, Faricha Putri Alif Widhiatmoko, Iman Widiyanto Widiyanto Widowati Widowati Winoto, Priyo Mukti Pribadi Wulandari, Retno Asih Zaenuri Mastur