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Analisis Value Chain Guna Mencapai Strategi Cost Leadership Dalam Meningkatkan Efisiensi Biaya (Studi pada Perusahaan "X" di Sidoarjo) Heri Widodo,
Bisnis dan Manajemen Vol 1, No 1 (2008)
Publisher : Bisnis dan Manajemen

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This research aim for knowing, how   value chain analysis was do in company value chain for achieve cost leadership strategy in increasing cost efficiency.According to value chain analysis explained what  activities made company value chain , therefore will be know value added activity  and non value added activity.In the same way, research in value chain analysis can showing company activity . This activity can devided into primary activity and supporting activity, value added activity and non value added activity and cost trigger, therefore cost efficiency can be achieve which reducing and eliminate  waste activity.In conclusion, this research can be a input  for company, while taking corpaorate strategy to increase profit and give value added for customer. Value chain analysis will achieve cost leadership can increase company competitive advantage becase it can increase cost efficiency.

Penerapan Analisis Portofolio Saham Dalam Rangka Optimalisasi Return Dan Minimlisasi Risiko Pada Perusahaan Blue Chips Helda Puji Sofiana, ; Heri Widodo,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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A financial accounting established by a company is the financial accounting that is going on the basis of previous events with the stable prices assumption. The truth of the excess of costs such as historical cost on the real transaction can be tested and proved by objective evidences, so that the financial accounting formed on the basis of historical cost is believable to be audited well. In fact, the change of price always happens and moreover it is inclined to rise. In other word, there will be inflation. Related with the fact, the historical cost concept applied in the financial accounting is judged to give less information to make a decision. The objectives of the study are to describe the inflation of accounting treatment by using General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods as an additional report rather than the conventional financial accounting as the main report, and to know the additional financial accounting. The methods used are General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods. In conclusion, the inflation accounting as an additional information is very useful for the financial accounting users to make economics decision. Furthermore, it also benefits in order to maintain the capital as the first period so that the continuity of companys activity runs well.

Pengaruh Ketidakpastian Lingkungan Dan Karakteristik Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial (Studi Pada Perusahaan Bumn Di Jawa Timur) Reni Dwi Jayanti, ; Heri Widodo,
Bisnis dan Manajemen Vol 2, No 2 (2010)
Publisher : Bisnis dan Manajemen

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The objective of the study is to identify the relationship between uncertainty environment variable and characteristic variable of management accounting information toward the managerial work performance variable at BUMN organization in East Java. The sample is taken from the population of managers and their assistants in the organization. The study uses simple random sampling technique. The result of the study proves that the uncertainty environment variable and management accounting information influence the managerial work performance variable simultaneously. Temporarily, the characteristics variable of management accounting information influences the managerial work performance partially. The study determination coefficient is 16.7%, and its remnants (83.3%) shows that the managerial work performance variable influenced by the other variables out of the study.

PENGARUH DESENTRALISASI DAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT (Persero) PELABUHAN INDONESIA III CABANG TANJUNG PERAK Heri Widodo; Catur Windi
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2011: PROSIDING SEMINAR NASIONAL EKONOMI
Publisher : Universitas Muhammadiyah Semarang

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Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor desentralisasi dan karakteristik informasiakuntansi manajemen terhadap kinerja manajerial. Populasi dalam penelitian ini adalah para manajer yang adapada PT. Pelindo III cabanng Tanjung Perak. Sampel yang digunakan sebanyak 32 responden, yang ditentukanberdasarkan pruposive sampling. Alat analisis yang digunakan adalah regresi berganda.Hasil penelitian yang diperoleh adalah secara parsial baik varibel desentralisasi ataupun karakteristikinformasi berpengaruh terhadap kinerja manajerial. Sementara itu, pada uji F diketahui bahwa Fhitung sebesar4,948 dan lebih besar dari Ftabel sebesar 3,33 sehingga Ho ditolak dan Ha diterima, yang berarti bahwa secarakeseluruhan faktor–faktor variabel bebas (Desentralisasi dan Karakteristik informasi) berpengaruh terhadapvariable terikat yaitu Kinerja manajerial.

Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple Heri Widodo; Nur Ravita Hanun; Retno Wulandari
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint.Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Candi Pari, namely the Balai Pelestarian Cagar Budaya, Jawa Timur (BPCB), second, the researcher checked documents of the Heritage Assets Candi Pari, how it’s recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion.Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Candi Pari is recorded as a plant asset, and Candi Pari is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value.Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Candi PariPractitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process.Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

The Effect of Economic Growth, Inflation Rate, and Interest Rates of Bank Indonesia on the Composite Stock Price Index on the Indonesia Stock Exchange for the 2015-2019 Period Ahmad Firdausi Akmal Al Haytami; Heri Widodo
Indonesian Journal of Law and Economics Review Vol 11 (2021): May
Publisher : Universitas Muhammadiyah Sidoarjo

Generally, investors use the Composite Stock Price Index (IHSG) as a parameter of stock performance listed on the Indonesian stock exchange. One of the factors that can affect the IHSG is macroeconomic factors such as economic growth, inflation, and interest rates. This study aims to determine the effect of economic growth, inflation rate, and interest rates of Bank Indonesia on the IHSG. The population and sample in this study are quarterly economic growth, inflation, Bank Indonesia interest rates, the monthly Composite Stock Price Index (IHSG) from 2015-2019. Testing the hypothesis of this study using validity and reliability tests with the SmartPLS version 3 application. The results showed that the variables of economic growth and inflation had no significant effect on the Composite Stock Price Index (IHSG). Meanwhile, the interest rate variable of Bank Indonesia has a significant effect on the IHSG.

Pengaruh Ketidakpastian Lingkungan dan Karakteristik Informasi Akuntansi Manajemen terhadap Kinerja Manajerial (Studi pada Perusahaan BUMN di Jawa Timur) Reni Dwi Jayanti; Heri Widodo
BISMA (Bisnis dan Manajemen) Vol. 2 No. 2 (2010)
Publisher : Universitas Negeri Surabaya

The objective of the study is to identify the relationship between uncertainty environment variable and characteristic variable of management accounting information toward the managerial work performance variable at BUMN organization in East Java. The sample is taken from the population of managers and their assistants in the organization. The study uses simple random sampling technique. The result of the study proves that the uncertainty environment variable and management accounting information influence the managerial work performance variable simultaneously. Temporarily, the characteristics variable of management accounting information influences the managerial work performance partially. The study determination coefficient is 16.7%, and its remnants (83.3%) shows that the managerial work performance variable influenced by the other variables out of the study.

Penerapan Analisis Portofolio Saham dalam Rangka Optimalisasi Return dan Minimlisasi Risiko pada Perusahaan Blue Chips Helda Puji Sofiana; Heri Widodo
BISMA (Bisnis dan Manajemen) Vol. 1 No. 2 (2009)
Publisher : Universitas Negeri Surabaya

A financial accounting established by a company is the financial accounting that is going on the basis of previous events with the stable prices assumption. The truth of the excess of costs such as historical cost on the real transaction can be tested and proved by objective evidences, so that the financial accounting formed on the basis of historical cost is believable to be audited well. In fact, the change of price always happens and moreover it is inclined to rise. In other word, there will be inflation. Related with the fact, the historical cost concept applied in the financial accounting is judged to give less information to make a decision. The objectives of the study are to describe the inflation of accounting treatment by using General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods as an additional report rather than the conventional financial accounting as the main report, and to know the additional financial accounting. The methods used are General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods. In conclusion, the inflation accounting as an additional information is very useful for the financial accounting users to make economics decision. Furthermore, it also benefits in order to maintain the capital as the first period so that the continuity of companys activity runs well

Gothic Romance Dalam Light Novel Owari no Seraph: Ichinose Guren 16 Sai no Hametsu Karya Kagami Takaya Nadia Wirda Ummah; Heri Widodo
J-Litera: Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Vol 4 No 1 (2022): May 2022
Publisher : Program Studi Sastra Jepang, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jlitera.2022.4.1.5752

The light novel Owari no Seraph: Ichinose Guren 16 sai no Hametsu is a light novel that has attracted a lot of readers' interest, thus becoming the 10th best-selling light novel. This light novel has also been adapted into various forms, including drama CDs and drama musicals. This light novel, which is intended for young male readers, is categorized as having the genres of action, fantasy, romance, and school life. However, this novel has the main element of the story with a gothic romance formula with Pamela's narrative pattern. The heroin figure is described as a strong figure and ready to do anything, even being able to do anything as long as everything he does can make him unite with the hero. The action, adventure, and fantasy that exist are narratives that strengthen the love relationship between hero and heroine.

UPAYA MENGGALI POTENSI DUSUN SEMAYA MELALUI ANALISIS KEBUDAYAAN Dian Bayu Firmansyah; Eko Kurniawan; Hartati Hartati; Heri Widodo; Diana Puspitasari; Haryono Haryono; Yudi Suryadi; Anggita Stovia; Muammar Kadafi
Jurnal Abdimas Bina Bangsa Vol. 3 No. 1 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

This community service activity aims to explore the potential of both Human Resources and Natural Resources in Semaya Hamlet, considering the geographical condition of Semaya Hamlet bordering the protected forest area causing Semaya area as separated from urban civilization. Semaya is one of the hamlets in Sunyalangu Village, Karanglewas-Banyumas located under the slopes of Mount Slamet with a distance of about 18 km from the center of Purwokerto. The location of Semaya Hamlet is slightly isolated both in terms of location and government touch in development so that the economic level of the community is relatively low. Therefore, in this devotional activity, there are 3 (pieces) of main activities consisting of: SWOT analysis of 7 (seven) aspects of its culture, mapping and documenting village data, profiling hamlets, and creating learning content "Kampung Japan". Through this devotional activity, the hidden potential of Semaya Hamlet can be lifted and the problems that have been in the midst of the community can be slightly solved. Improvements in the standard of living of the people are also increasing along with the process of building village infrastructure, as well as the improvement of the main commodities of the hamlet whose marketing has begun to penetrate a wider market than before

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