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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RELASI STIE MANDALA JEMBER Jurnal Ekonomi Syariah Teori dan Terapan Asian Journal of Accounting Research International Research Journal of Management, IT & Social Sciences JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen YUME : Journal of Management Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AJAR (Asian Journal of Accounting Research) (e-Journal) Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Humanities Education and Social Sciences Innovation Business Management and Accounting Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Public and Business Accounting Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal Community Service Consortium Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Educational Management Research Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Relasi : Jurnal Ekonomi IIJSE KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Economics and Economic Policy International Journal of Economics and Business (IJEB)
Oyong Lisa
Universitas Gajayana
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Entrepreneurial Behavior and Organizational Innovation on MSMEs Performance Lisa, Oyong
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v16i2.2709

Abstract

Performance is a reflection of the organization's ability to manage and allocate its resources. This study aims to analyze the influence of entrepreneurial behavior and organizational innovation simultaneously and partially on the performance of MSMEs organization in Lumajang Regency, as well as to analyze the dominant variable affecting organizational performance. The sample in this research is 40 SMEs with questionnaire as the data collection method. The analysis technique used in this research is multiple regression analysis. The result of the analysis shows that entrepreneurship behavior and organizational innovation influence simultaneously and partially influence organizational performance. Organizational innovation has a dominant influence on organizational performance. 
PERAN KIAI DALAM MENINGKATKAN MUTU PENDIDIKAN PESANTREN (Studi di Pondok Pesantren Ainul Yaqin Jorongan Leces Probolinggo) Aini, Qurrotul; Muawanah, Umi; Lisa, Oyong
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 2, No 1 (2023): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v1i2.283

Abstract

This study aims to determine the leadership role of Kiai in improving the quality of education and to examine the effective leadership of Kiai in improving the quality of education at the Ainul Yaqin Islamic Boarding School. This research is a qualitative research, so the data collection method is done with three techniques, namely in-depth interviews, participant observation and documentation. The results showed that the role of Kiai in improving the quality of education is as a manager, as an educator, as a human resource enabler, decision maker, as a goal achiever, as a motivator and as a supervisor. Effective Kiai leadership in improving the quality of education is by building good cooperation with fellow Kiai or other institutions, preparing generations of Kiai and teachers, and building good relationships with the community.ABSTRAKPenelitian ini bertujuan untuk mengetahui peran kepemimpinan Kiai dalam meningkatkan mutu Pendidikan serta untuk mengkaji kepemimpinan Kiai yang efektif dalam meningkatkan mutu Pendidikan di Pondok Pesantren Ainul Yaqin. Penelitian ini merupakan penelitian kualitatif, maka cara pengumpulan data dilakukan dengan tiga teknik, yaitu wawancara mendalam, observasi partisipan dan dokumentasi. Hasil penelitian menunjukkan bahwa peran Kiai dalam meningkatkan mutu pendidikan adalah sebagai manajer, sebagai Pendidik, sebagai pemberdaya sumber daya manusia, pengambil keputusan, sebagai pencapai tujuan, sebagai motivator dan sebagai supervisor. Kepemimpinan Kiai yang efektif dalam meningkatkan mutu pendidikan adalah dengan membangun kerja sama yang baik dengan sesama Kiai atau lembaga lain, menyiapkan generasi Kiai dan para guru, serta membangun hubungan yang baik dengan masyarakat.
INVESTMENT STRATEGY, BUSINESS CAPITAL AND INCOME AGAINST RECESSION RISK THROUGH GOVERNMENT REGULATIONS IN THE CONTEXT OF ACHIEVING SDG'S NO. 9 Supardi; Sriyono; Lisa, Oyong
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.51

Abstract

Objective: This study examines the relationship between investment methodology, working capital, and income in the context of recessionary uncertainty. It specifically explores the role of government regulations in advancing Sustainable Development Goal (SDG) No. 9, focusing on industrial innovation, infrastructure, and resilience. Method: The investigation employs an explanatory and scientific approach, integrating theoretical and empirical analysis to assess the interactions between investment strategies, working capital, income, and government regulations during economic downturns. Data are analyzed to evaluate the mediating effects of government regulation on these variables.  Results:  The findings indicate that investment strategies targeting critical infrastructure foster durable economic expansion, enhancing resilience during recessions. Flexible working capital management mitigates market instability risks. The results reveal that investment strategies and income significantly influence government regulation, while enterprise capital does not. Additionally, investment strategies and venture capital impact recession risks indirectly through government regulation, which also mediates the influence of income on recession risk.  Novelty: This study uniquely highlights the mediating role of government regulation in linking income and recession risk, as well as its impact on investment strategies and venture capital. By aligning these insights with SDG No. 9, it contributes to the broader understanding of how economic policies and private sector strategies can collaboratively enhance resilience during economic downturns.
Eksplorasi Praktik Akuntansi Manajemen dan Dampaknya terhadap Pengambilan Keputusan Strategis Humaidi, Humaidi; Muawanah, Umi; Lisa, Oyong
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6713

Abstract

Sistem akuntansi manajemen merupakan proses mengidentifikasi, pengukuran, analisis, pencatatan, interpretasi dan pelaporan kegiatan ekonomi suatu badan usaha yang dimaksudkan agar manajemen dapat menjalankan fungsi perencanaan pengendalian dan pengambilan keputusan untuk memenuhi maksud organisasi. Penelitian ini bertujuan untuk mengetahui pelaksanaan praktik akuntansi manajemen pada pondok pesantren berdasarkan sistem pembebanan biaya, sistem penganggaran dan evaluasi kinerja. Penelitian ini menggunakan metode kuantitatif dengan subjek 3 pesantren dan 18 orang sebagai sampel peneltiian. Hasil penelitian menunjukkan bahwa : (1) terdapat pengaruh positif yang signifikan Sistem Pembebanan Biaya Terhadap Pengambilan Keputusan Strategis; (2) terdapat pengaruh positif yang signifikan Sistem Penganggaran Terhadap Pengambilan Keputusan Strategis; dan (3) terdapat pengaruh positif yang signifikan Evaluasi Kinerja Terhadap Pengambilan Keputusan Strategis. Kata Kunci: Pondok Pesantren, Sistem Pembebanan, Sistem Penganggaran, Evaluasi Kinerja, Pengambilan Keputusan.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Dengan Nilai Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Perkebunan Kelapa Sawit Di BEI Tahun 2019-2022 Jauhari Jauhari; Oyong Lisa; Djuni Farhan
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2368

Abstract

This study aims to determine how the influence of Financial Ratios (Liquidity and Profitability) with Company Value as a moderating variable on Stock Prices in palm oil plantation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The data used in this study are secondary. The method of data collection is by collecting annual financial reports (Annual Report) on the website www.idx.co.id and the company's official website. The population in this study were all 25 palm oil plantation sector companies listed on the Indonesia Stock Exchange with a sample of 8 palm oil plantation sector companies with a total of 32 company financial data. Calculation of statistical values using Eviews12. This research can be a reference and decision-making for academics and practitioners in analyzing the influence of liquidity and profitability on stock prices and company value as moderating variables. The results of the study show that liquidity has a positive and significant effect on Stock Prices, Profitability has a negative and significant effect on Stock Prices, Company Value can moderate the relationship between Liquidity and Stock Prices, Company Value can moderate the relationship between Profitability and Stock Prices. The limitation of this research is the existence of research samples which are still minimal, so it is recommended for further research to increase the number of research samples in order to obtain more accurate and comprehensive results.
INVESTMENT STRATEGY, BUSINESS CAPITAL AND INCOME AGAINST RECESSION RISK THROUGH GOVERNMENT REGULATIONS IN THE CONTEXT OF ACHIEVING SDG'S NO. 9 Supardi; Sriyono; Lisa, Oyong
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.51

Abstract

Objective: This study examines the relationship between investment methodology, working capital, and income in the context of recessionary uncertainty. It specifically explores the role of government regulations in advancing Sustainable Development Goal (SDG) No. 9, focusing on industrial innovation, infrastructure, and resilience. Method: The investigation employs an explanatory and scientific approach, integrating theoretical and empirical analysis to assess the interactions between investment strategies, working capital, income, and government regulations during economic downturns. Data are analyzed to evaluate the mediating effects of government regulation on these variables.  Results:  The findings indicate that investment strategies targeting critical infrastructure foster durable economic expansion, enhancing resilience during recessions. Flexible working capital management mitigates market instability risks. The results reveal that investment strategies and income significantly influence government regulation, while enterprise capital does not. Additionally, investment strategies and venture capital impact recession risks indirectly through government regulation, which also mediates the influence of income on recession risk.  Novelty: This study uniquely highlights the mediating role of government regulation in linking income and recession risk, as well as its impact on investment strategies and venture capital. By aligning these insights with SDG No. 9, it contributes to the broader understanding of how economic policies and private sector strategies can collaboratively enhance resilience during economic downturns.
PENINGKATAN KOMPETENSI GURU EKONOMI (SMA,SMK DAN MA) DI KABUPATEN PACITAN “ UPDATE SAK-IFRS, SAK-ETAP, SAK-EMKM, SAK-SYARIAH DAN SAP” Wahidahwati, Wahidahwati; Lisa, Oyong; Zahro, Mar’atus
Journal Community Service Consortium Vol 2 No 1 (2021): Journal Community Service Consortium
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/consortium.v2i1.3292

Abstract

Tujuan Pengabdian pada masyarakat ini memberikan tambangan pengetahuan tentang perkembangan Standar Akuntansi Keuangan yang digunakan di Indonesia pada guru akuntansi SMA,SMK dan MA yang ada di Kabupaten Pacitan. Selain itu juga memberikan wawasan pengetahuan tentang pentingnya meng-update Standart Akuntansi Keuangan tang ada di Indonesia untuk meningkatkan profesionalitas bagi guru Akuntansi di Kabupaten Pacitan. Sasaran pengabdian adalah guru-guru akuntansi SMA, SMK dan MA di Kabupaten Pacitan. Kegiatan pengabdian masyarakat dilakukan dalam tiga tahap kegiatan yaitu persiapan, pelaksanaan dan evaluasi. Persiapan dilakukan dengan melakukan survey pendahuluan yaitu melakukan observasi dilapangan mengenai pengetahuan guru-guru yang berhubungan dengan update 5 SAK di Indonesia. Pelaksanaan dilakukan dengan workshop menggunakan metode ceramah presentasi nara sumber dilanjutkan dengan diskusi tanya jawab sebagai bentuk peningkatan potensi pengetahuan guru. Hasil kegiatan pelatihan menunjukkan bahwa guru-guru Akuntansi Keuangan mendapatkan pemahaman yang lebih baik tentang 5 Standar Keuangan di Indonesia dan memperoleh sumber referensi mengenai SAK-IFRS, SAK-ETAP, SAK-EMKM, SAK-Syariah dan SAP, dan diharapkan guru-guru dapat meneruskan pengetahuan ini ke siswa-siswi dalam pembelajaran akuntansi keuangan. Selain update Standar akuntansi keuangan juga ada materi Metode Pembelajaran pada siswa Berbasis IT dan Peran Akuntansi di Era Industri 4.0. Pengabdian ini diharapkan berlanjut untuk materi selanjutnya mengenai penerapan lebih rinci dari masing-masing standar akuntansi keuangan.
Pengaruh Personality Traits Terhadap Tax Evasion Attitudes Dengan Pemoderasi Religiosity Dan Love Of Money Suwartono; Umi Muawanah; Oyong Lisa
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.417

Abstract

This study aims to examine and analyze how personality traits influence tax evasion attitudes, moderated by religiosity and love of money. This research is a quantitative study using primary data sources. Data was collected through questionnaires distributed to participants. The research sample was selected using a purposive sampling technique. The data analysis method included descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and moderation tests. The study's results indicate that personality traits positively influence tax evasion attitudes. Religiosity serves as a moderating variable of the predictor-moderator type, meaning it can affect the relationship between personality traits and tax evasion attitudes. However, it does not significantly moderate this relationship. Religiosity does not serve to strengthen or weaken the relationship between personality traits and tax evasion. Instead, it is more suitably classified as an independent variable. Love of money is a variable that moderates the relationship between personality traits and tax evasion attitude and also serves as an independent variable and a quasi-moderator. As a quasi-moderator, love of money strengthens the relationship between personality traits and tax evasion attitude.
Pengaruh Pemahaman Auditor dan Pengalaman Auditor terhadap Pendeteksian Kecurangan yang Dimediasi oleh Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Kota Malang) Kelana, Tomas Aldi; Gunadi, Gunadi; Lisa, Oyong; Hertanto, Ronny Hendra
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49865

Abstract

This study aims to analyze the influence of auditor understanding on fraud detection, analyze the influence of auditor experience on fraud detection, analyze the influence of auditor understanding on audit quality, analyze the influence of auditor experience on audit quality, analyze the influence of audit quality on fraud detection, analyze the indirect influence of auditor understanding on fraud detection through audit quality, and analyze the indirect influence of auditor experience on fraud detection through audit quality. This study is quantitative with an associative approach. The study population is auditors working in Public Accounting Firms (KAP) throughout Malang Raya that are registered with the Financial Services Authority (OJK) and hold a Registration Certificate (STT) from the Supreme Audit Agency (BPK). The sampling technique used purposive sampling with specific criteria, resulting in a total of 52 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling with the aid of SmartPLS software. The results showed that auditor understanding had a significant positive effect on fraud detection, auditor experience had a significant positive effect on fraud detection, auditor understanding had a significant positive effect on audit quality, auditor experience had a significant positive effect on audit quality, audit quality had a significant positive effect on fraud detection, auditor understanding had a significant effect on fraud detection through audit quality, and auditor experience had a significant effect on fraud detection through audit quality.
Analysis of Fraud Prevention Actions by Banking Employees Anggraini, Veni; Rosidi; Lisa, Oyong
International Journal of Economics and Business Management Vol. 1 No. 01 (2024): International Journal of Economics and Business Management (IJEBUM)
Publisher : one million dreams corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud is a form of fraud committed by banking officials to gain illegal profits from banks or customers. This study aims to test fraud prevention measures in the banking sector through organizational culture variables, internal auditors, whistleblowing and internal control systems. The internal control system in this study acts as an intervening variable. We use the size of rural bank employees in Kediri City to test the causal relationship on the research variables through statistical data analysis. The results of the study indicate that organizational culture, whistleblowing and internal control systems have a significant effect on fraud prevention in rural bank services. On the other hand, the role of internal auditors does not affect fraud prevention measures. Organizational culture and the role of internal auditors have a significant effect on fraud prevention through the implementation of internal control systems and whistleblowing has a significant effect on fraud prevention through the implementation of internal control systems. The findings of this study are expected to help stakeholders in efforts to prevent fraud in the banking sector
Co-Authors Abdul Halim Achmad Dahlan Ahmad Dahlan Ahmad Dahlan Alex Ari Gustopo Anggraini, Veni Ashari, Muhammad Hasyim Awin Rahma Zulvia Azizi, Bagus Salam Badar Ilahi Bambang Haryadi Bambang Haryadi Bambang Hermanto Bambang Hermanto Dewi Ernawati Djuni Farhan Djuni Farhan Djuni Farhan Dwi Orbaningsih Gunadi Gunadi Haryadi, Bambang Heriyadi Heriyadi Hertato, Roni Humaidi Humaidi Imanita Septian Rusdianti Indrasmono, Malikoes Arisnadi Jainuri, Ahmad Jauhari Jauhari Juwitasari, Marisa Kelana, Tomas Aldi M. Wimbo Wiyono Muhammad Hasyim Ashari Muhammad Hasyim Ashari Priyo Budi Prakoso Qurrotul Aini Riza Bahtiar Sulistyan Ronny Hendra Hertanto Rosidi Satria Budi Wicaksono Setiyo Hadi Santoso Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sriyono Suati - Rakhmawati Sugeng Mulyono Supardi Tono Suwartono Umi Muawanah Wahidahwati Wahidahwati Wicaksono, Satria Budi Zahro, Mar’atus