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All Journal Teknologi dan Kejuruan: Jurnal teknologi, Kejuruan dan Pengajarannya Jurnal Pendidikan Vokasi JURNAL AKUNTANSI DAN AUDITING HUMANIKA Diponegoro Journal of Accounting International Journal of Advances in Intelligent Informatics Religi: Jurnal Studi Agama-agama Briliant: Jurnal Riset dan Konseptual Jurnal Taman Vokasi Vidyottama Sanatana: International Journal of Hindu Science and Religious Studies JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Penelitian Pendidikan IPA (JPPIPA) LLT Journal: A Journal on Language and Language Teaching MODELING: Jurnal Program Studi PGMI Jurnal Rekayasa Material, Manufaktur & Energi Edukasi : Jurnal Penelitian dan Artikel Pendidikan Cetta: Jurnal Ilmu Pendidikan Jurnal ULTIMA Accounting NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Rekayasa Hijau Jurnal Gemaedu Jurnal Pariwisata Terapan Jurnal Fisika : Fisika Sains dan Aplikasinya METIK JURNAL Building of Informatics, Technology and Science GUNA WIDYA: JURNAL PENDIDIKAN HINDU Authentic Research of Global Fisheries Application Journal (Aurelia Journal) Jurnal Desentralisasi Jurnal Teknik Mesin dan Pembelajaran Journal of Telenursing (JOTING) G-Tech : Jurnal Teknologi Terapan JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Masyarakat Berdaya dan Inovasi Belantika Pendidikan Jurnal Pengabdian, Pendidikan dan Teknologi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah ASET Jurnal Penelitian Agama Hindu Didaktika: Jurnal Kependidikan Jurnal Pendidikan dan Teknologi Indonesia Jurnal Syntax Fusion : Jurnal Nasional Indonesia Jurnal Rekayasa Energi dan Mekanika Journal of Instructional and Development Researches Prosiding Seminar Nasional Sains Teknologi dan Inovasi Indonesia (Senastindo) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Journal of Innovation Research and Knowledge Pattimura International Journal of Mathematics (PIJMath) Journal of Islamic Economics Lariba Journal of Vocational Instruction International Journal of Multidisciplinary Sciences Al-Jadwa: Jurnal Studi Islam Journal of Law & Policy Review Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK) Jurnal Integritas Serasan Sekundang Tax Accounting Applied Journal Jurnal Konstatering EDUKASI : Jurnal Penelitian dan Artikel Pendidikan Jurnal Insani
Marsono Marsono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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PENGARUH SUSTAINABILITY REPORTING TERHADAP FIRM VALUE DENGAN KAPITALISASI PASAR SEBAGAI PEMODERASI (Studi pada Perusahaan dalam Indeks IDX SRI-Kehati yang Menerbitkan Sustainability Report pada Tahun 2017-2021) Axel Ramadhani Liemawan Pranoto; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of sustainability reporting on the firm value of companies listed on the IDX SRI-Kehati index and to analyze that market capitalization moderates the relationship between sustainability report disclosure and firm value. This research is an explanatory research with a case study approach with 25 companies registered as a population. A total of 14 companies were selected using purposive sampling. Data from 2017 to 2021 is obtained from secondary sources. Simple linear regression analysis is used as a tool to analyze disclosures in sustainability reports on firm value. The residual test is used to determine the effect of market capitalization as a moderating variable between sustainability reporting and firm value. This study found that the sustainability reporting variable has no significant effect on firm value and market capitalization is not a moderator between the sustainability reporting variable and firm value variable. Therefore, this study recommends that management intensify efforts to ensure maximum compliance with the GRI sustainability reporting guidelines to reflect their firm value. Investors should also consider the sustainability reporting index in making investment decisions because it provides investors with information beyond financial numbers.
PENGARUH KINERJA KOMPONEN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Periode 2016 - 2019) Risky Rahmat Fadhillah; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between the performance of environmental, social, and governance components on the financial performance of companies in Indonesia. This study uses financial performance represented by ROA as dependent variables and the performance of environmental, social, and governance components as independent variables. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. By using purposive sampling method, 332 samples were obtained for 4 consecutive years. This study uses panel data regression analysis with E-Views 12 to test the hypotheses . The findings of this study show that environmental performance has a significant negative effect on ROA, social performance has a positive insignificant effect on ROA, and governance performance has a significant negative effect on ROA. These results show that there are differences in results from most previous studies and stakeholder theory, so it is hoped that future researchers can further analyze the causes of these results.
A Multi Case Study of Link and Match Program: Motorcycle Engineering and Business in VHS Tulungagung, Indonesia Pamuji, Pipit Agung; Yoto, Yoto; Marsono, Marsono
Belantika Pendidikan Vol 5, No 2 (2022)
Publisher : Kayon Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47213/bp.v5i2.128

Abstract

Research on multi-case studies of link and match programs the motorcycle engineering and business industry class at SMK Tulungagung has been carried out. The research was conducted in three places including: SMK “SORE” Tulungagung and SMK Negeri 1 Rejotangan Tulungagung. The Honda industrial class program at SMK SORE Tulungagung has been going well, including the selection of an industrial class curriculum which involves the concept of link and match with industry, how the alignment of the industrial class curriculum is made. In addition, the learning process for the motorcycle engineering and business class at SMK Tulungagung has also been good, including the learning preparation process and the implementation of industrial class learning. What is no less important is the commitment of SMK which has a strategy to improve industrial class competence, namely increasing teacher competence and increasing student competence so that they are ready to go directly to industry.
Pengaruh Kompetensi Personel dan Teknologi Informasi terhadap Efektivitas Kodifikasi Materiel Bekal Di Kementerian Pertahanan Solikhin, Dede; Marsono, Marsono; S., Waras Didik; A., Sovian; A., Andi
Prosiding Seminar Nasional Sains Teknologi dan Inovasi Indonesia (SENASTINDO) Vol. 4 (2022): Prosiding Seminar Nasional Sains Teknologi dan Inovasi Indonesia (Senastindo)
Publisher : Akademi Angkatan Udara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54706/senastindo.v4.2022.224

Abstract

This research is motivated by the gap in the effectiveness of the material codification of supplies at the Defense Ministry's Baranahan Codification Center (Puskod Baranahan Kemhan) which is faced with the real conditions that exist. This study aims to determine the effect of personnel competence, and information technology on the effectiveness of the material codification of supplies at the Baranahan Puskod, Kemhan. The purpose of this study to analyze the effect of personnel competence and Information Technology on the effectiveness of the material codification of provisions at the Defense Facilities Agency Codification Center of the Ministry of Defense. The method used is quantitative with a descriptive statistical approach. Data collection in this study was carried out using a questionnaire/questionnaire that was given/distributed to the respondents (Puskod Baranahan Kemhan employees) as many as 54 people and processed using SPSS Statistic 25.0. Based on the research, the authors propose suggestions, namely: the Minister of Defense of the Republic of Indonesia to be used as a consideration in determining further policies related to the effectiveness of codification in the Ministry of Defense of the Republic of Indonesia. In addition, the Head of the Defense Facilities Agency of the Ministry of Defense should give important attention to increasing the competence of personnel and meeting the needs of information technology facilities in order to support the effectiveness of codification at the Baranahan Puskod of the Ministry of Defense. The last suggestion is that the Puskod Baranahan personnel of the Ministry of Defense always strive to continue to improve their competence through education and training, both at home and abroad.
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI (Studi Empiris pada Perusahaan Sektor Kesehatan dan Teknologi pada tahun 2019-2021) Wahyutomo, Satrio; Marsono, Marsono
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of the pentagon fraud risk factors developed by Crowe Howart on fraudulent financial reporting in health and technology sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The pentagon fraud risk factors are proxied by external pressure, supervision ineffectiveness, changes in auditors, changes in directors, and CEO narcissism.The samples in this study include 99 samples which consist of 33 companies during 2019-2021 period. The samples were selected through purposive sampling method. The data type is secondary data using financial and annual report as data sources. They were later collected using documentation method then processed using logistic regression analysis method.The research results show that external pressure variable has a significant positive effect on fraudulent financial reporting, while the supervision ineffectiveness has a significant negative effect on fraudulent financial reporting. Variables such as changes in auditor, changes in directors, and CEO narcissism have no significant effect on fraudulent financial reporting. Also Beneish M-score model detected that 22 out of 99 sample companies were suspected of fraudulent financial reporting
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Prasetyowati, Agustin; Marsono, Marsono
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of disclosure of sustainability reports on the economic dimension, social dimension, environmental dimension, and green accounting on the company's financial performance. The population of this study amounted to 165 manufacturing companies listed on the IDX in 2018-2022. Sample selection was carried out using the purposive sampling method with the results of 33 research samples. The data analysis method used is multiple linear regression analysis. Based on the results of the study, the disclosure of the economic dimension sustainability report does not affect return on assets (ROA) and return on sales (ROS). The disclosure of the social dimension sustainability report has a significant positive effect on ROA and ROS. Disclosure of the environmental dimension sustainability report does not affect ROA and has a significant positive effect on ROS. Furthermore, green accounting has a significant positive effect on ROA and does not affect ROS.
Sistem Pendukung Keputusan Manajemen Pemilihan Aplikasi Jasa Transportasi Online Menerapkan Metode ROC dan WASPAS Marsono, Marsono; Sudarmanto, Sudarmanto; Wasiati, Hera; Nasyuha, Asyahri Hadi
Building of Informatics, Technology and Science (BITS) Vol 5 No 1 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v5i1.3613

Abstract

Transportation in Indonesia has various types of vehicles, ranging from two-wheeled to six-wheeled, which are adjusted according to user needs. The ease of ordering transportation services is also increasing with the application that can be downloaded on a smartphone. This application provides convenience and security, as well as setting tariff rates according to the intended destination. Even though using an online transportation service ordering application has many advantages, such as convenience and security, there are some drawbacks that users often face. One of them is the discrepancy between the travel time stated in the application and reality, which can result in delays if there is an urgent need. In addition, sometimes the application also provides a longer travel route even though there is a road that is closer to the destination, so the driver must use an alternative road outside the specified route. Therefore, evaluation of the applications used needs to be done by comparing one application with another. This study aims to use a Decision Support System (SPK) to assist online transportation users in choosing the best application, taking into account factors such as the accuracy of travel time and the efficiency of the route taken by the application. There are many DSS methods that can be applied in the process of selecting or selecting the object under study, in this study the method used is the ROC method as a weighting of the level of importance of each criterion and the WASPAS method for the ranking process for each alternative. The final result obtained is that the Grab application (A3) is declared the best application in online transportation services with an acquisition value of 0.9331Decision Support System
Hubungan Antara Kemampuan Siswa dalam Berorganisasi dan Motivasi Belajar dengan Hasil Belajar PKn Materi Pemilihan Pengurus Organisasi Sekolah pada Siswa Kelas V Sekolah Dasar di Gugus IV Kecamatan Sukaraja Kabupaten Bogor Marsono, Marsono
MODELING: Jurnal Program Studi PGMI Vol 6 No 1 (2019): Maret
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/modeling.v6i1.928

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara kemampuan siswa dalam berorganisasi dan motivasi belajar dengan hasil belajar PKN. Metode penelitian yang dipergunakan dalam penelitian ini adalah metode survey dengan teknik korelasional, yaitu jenis penelitian yang berupaya untuk mengemukakan ada tidaknya hubungan variabel bebas dengan variabel terikat. Variabel penelitian terdiri dari dua variabel bebas dan satu variabel terikat. Variabel bebas adalah kemampuan siswa dalam berorganisasi (X1) dan motivasi belajar (X2), sedangkan variabel terikat adalah hasil belajar PKn siswa (Y). Hasil penelitian menunjukkan bahwa: (1) Kemampuan siswa dalam berorganisasi mencapai sekitar 82,30%, sedangkan sisanya sebesar 17,70% ; (2) Hasil belajar PKn yang mampu dijelaskan oleh Motivasi belajar mencapai sekitar 85,30% ; (3) Kemampuan siswa dalam berorganisasi dan Motivasi belajar mencapai sekitar 85,90%.
Atraksi Jamu Sebagai Daya Tarik Wisata pada Candi Borobudur, Kasultanan Yogyakarta, Kadipaten Pakualaman, dan Jamu Gingggang Marsono, Marsono; Irdana, Nuryuda
Jurnal Pariwisata Terapan Vol 6, No 2 (2022)
Publisher : Sekolah Vokasi, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpt.70411

Abstract

Budaya minum jamu pada bangsa Indonesia, khususnya Jawa telah berlangsung sejak zaman kuna, yaitu sejak 3.000.000 – 1.000 tahun sebelum Masehi. Hidup nenek moyang Jawa waktu itu tergantung pada alam. Dalam menjaga kesehatannya, mereka memanfaatkan unsur alam yang terdapat dalam dunia flora dan fauna. Caranya unsur-unsur dari dunia flora tumbuh-tumbuhan dan fauna itu diambil, dimanfaatkan secara langsung untuk jamu. Dokumen tertua menjaga kesehatan dengan minum jamu terdapat dalam relief Candi Borobudur, Magelang,Jawa Tengah. Candi ini dibangun pada abad ke-8 oleh Dinasti Sailendra, Kerajaan Mataram Kuna. Setelah mengenal huruf, ramuan jamu didokumentasikan dalam bentuk manuskrip, buku, dikerjakan secara intensif pada abad ke-18-19. Dokumen jamu di antaranya terdapat di Kasultanan Yogyakarta dan Kadipaten Pakualaman. Bahkan usaha produksi jamu sekarang juga masih eksis, di antaranya oleh Jamu Ginggang, Pakualaman, Yogyakarta. Teori klasifikasi jamu diterapkan guna menganalisis berbagai jenis ramuan jamu. Klasifikasi jamu, meliputi: jenis jamu, komposisi bahan, cara membuat, foto produk jamu, khasiat, sampai jamu siap minum diberdayakan sebagai atraksi daya tarik wisata. Analisis komponen daya tarik wisata atas atraksi jamu tersebut disertakan. Metode penelitian dilakukan melalui: wawancara dengan narasumber, pengamatan observasi langsung di lapangan, dan studi pustaka.
Development of Mobile Learning-Based Learning Resources to Improve Multimedia Student's Creative Problem Ability as Details Fieldwork Practice Monica, Elyana Frisca; Widiyanti, Widiyanti; Marsono, Marsono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3146

Abstract

Currently, the world is being hit by an outbreak of coronavirus disease (covid-19), including in Indonesia. Covid-19 entered Indonesia in December 2019 with 4,231,046 positive cases as of October 13, 2021. Major changes occurred in various fields, both economic, social, and social politics and education. Vocational High School is a secondary education unit that is prepared to enter the form of employment and develop a professional attitude. One of the SMK programs is the Field Work Practice (PKL). One of the obstacles experienced by students in the multimedia field is when street vendors do not deliver materials and practices that are following DUDIKA's needs. Seeing the current condition of the covid pandemic, the debriefing is carried out online, therefore it is necessary to have a mobile learning-based learning resource that is considered more attractive, effective, and efficient, especially in the current new normal era. The development of learning resources based on mobile learning uses the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) model. The results of this study indicate that a mobile learning-based learning resource for the debriefing of street vendors is appropriate to be used as a supporting medium for independent learning, according to the tests carried out on material experts, media experts, small group trials, and large group trials. From the two material experts, the presentation results were 81.67% with a very decent category without the need for revision. From the three material experts, the percentage results were 80% with a decent category without the need for revision. The results of the small group test got a presentation of 81% and for the large group, it was 81.58% which was very feasible without the need for revision. Improved creative problem-solving skills were improved using pretest and posttest by testing using paired sample t-test. The results of the test showed that the output pair sig (2-tailed) value was 0.000 > 0.05, so it can be said that there is a difference between the experimental class pretest data and the experimental class posttest data, which means that the application of mobile learning-based learning resources affects the results student learning before the learning resource is given and after it is given.
Co-Authors A., Sovian Abdul Qolik Achmad Romadin Achmad Syarifudin Ade Hermawan Adin Affandi, Lutfi Adnan, Irfan Maulana Agus Afandi Agus Hermanto Agus Suyetno Agustina, Livianti Ali Ali Alit Supandi, I Nyoman Aliyya, Muhammad Fajar Alqodri, Febrianto Andi A. Andika, Beni Andina Dwi Paramita Andri Wijayanti Angga Prasetyo Anjarwati, Prasasti Pambayun Aprizha Muhammad Fadhil Ardhiyanto, Firmansah Dwi Arianty, Erny Asmoro, Novky Asqolani, Asqolani Asy-Syamil, Sholahuddin Asyahri Hadi Nasyuha Axel Ramadhani Liemawan Pranoto Banurea, Chandra P Br Ginting, Tama Litna Brahm Ardhi Noviant Candra Setya, Sigit Chandra Suari, Ni Wayan Gita Danaputra, Radhitya Darmawan, Muh. Hilman Darmawati, Irma Didik Dwi Prasetya Didik Nurhadi Dimas Prasetia Doly Andrian Harahap Dwi Agus Sudjimat Eddy Mustono Edy, Duwi Leksono Effendi, Muhammad Idris Eko, Bambang Fadhilah Dwi Lailita Safitri Fajar Pratama Putra Fajar Sutejo, Muhammad Faqih, Muhammad Ridwan Fathia Alifia Tsabita Fidiah, Lailatul Firdausia, Fadliyanti Ghifari, Ghazi Ahmad Hanifah Kurnia Ulfasari Hasim Asyari Hendy Yuniarto, Hendy Hera Wasiati Herbima, Bimfi Heri Budi Santoso Heri Kuswanto Herianto Herianto Hidayat, Rahmat Taufik Ibrahim Bafadal Ida Bagus Komang Sindu Putra Indayah, Indayah Indrawati, Iin Irdana, Nuryuda Isfarudi Januarizki, Mochamad Rafli Juharyanto Juharyanto Junjunan, Soleh Fajar Kalpikotomo, Bayu Kamalia Jaya, Praptika Kemalsyah, Kemalsyah Kusuma, Hanif Aulia Kusumadewi, Anggitya Berliana Lucia Nugraheni Harnaningrum Luwis, Nico M. Alfan Anshori Maftuchin Romlie Malik, Alwi Maulana Matdoan, M. Y. MAULA, PUTRINDA INAYATUL Metta Suliani Mizar, Alvian Mohammad Musthofa Al Ansyorie Monica, Elyana Frisca Mualimin Mualimin Muallim, Lucky Muamarah*, Hanik Susilawati Muamarah, Hanik Susilawati Muhammad Aris Ichwanto Muhammad Ridwan Mulyanto Mulyanto Mustofa Kamal Mustono, Eddy Mustopa Kamal Nabila Salsabila NAFISAH ITSNA HASNI Ni Komang Sutriyanti Nugroho, Anung Nur Muflihah, Syifa Nurlita Adliyani Nuryakin, Mokhamad P. Sembiring, Alek Pamuji, Pipit Agung Perangin Angin, Moch Iswan Perangin-angin, Moch. Iswan Perkasa, Gigih Prasetya, Herawan Budi Prasetyowati, Agustin Pratama, Andra Wisnu Purnomo Purnomo Purwatiningsih, Rini Putri, Anggie Wiyan Putri, Emalia Rachmadini, Erika Raedy Anwar Subiantoro Rahmadita, Salsabilla Raihan Fadhilla Kurnia Ramadhan, Hilal Adden Ramdhan, Nur Muhammad Rasyad, Muhammad Luthfi Ratu Nurul Qomariah Renytasari, Fitria Resandy, Meyta Ayu Riana Nurmalasari Rini, Agustina Mardika Risky Rahmat Fadhillah Risnandar, Risnandar Rukua, A. W. Ruyat, Rayat Ruyat, Yayat Ryohandoko, Harsono S., Waras Didik Safira, D. A. Sakti P. Nababan Santosa, Amalia Martha Santoso, Ismawardi Septiari Dewi, Putu Ayu Setiawan Setiawan Setiohadi, Tri Setyanjana, Andre Yoan Slamet Rohaedi, Slamet Solikhin, Dede Sonata, Fifin - Sriyanti, Agus Suardika, I Komang Suastika, I Made Sudarmanto Sudarmanto, Sudarmanto Suhandano Suhandano Sukisworo, Fetri Sukmanasari, Putri Swastika Sukmasari, Titin supria, timan Supriatun, Evi Suriaslan, A. S. Syahfitri, Lira Syahputri, Astri Talakua, A. H. Taman, Ni Komang Teguh Binardi Triono, Alfiansyah Putra Pertama Tuwoso Tyas Rukmi Ken Hutami, Tyas Rukmi Veliandina Chivan Naftalia Wahyu, Narenda Galex Wahyutomo, Satrio waziroh, iro Widiyanti Widiyanti, Widiyanti Wiguna, Denda Wijatmika, Wijatmika Wirawan, Ida Bagus Dharma Putra Witraguna, Kadek Yudista Yayi Febdia Pradani Yetri, Milfa Yoan Setyanjana, Andre Yogaswara, Y. H Yoto Yoto, Yoto Zaka Lawang, Robert Markus Zulfadhli, M.