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All Journal Equilibrium Management and Economics Journal (MEC-J) KENDALI: Economics and Social Humanities TGO Journal of Community Development
Ira Megasyara
Universitas Muhammadiyah Lamongan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS DAMPAK PERUBAHAN PERILAKU SOSIAL EKONOMI MASYARAKAT AKIBAT COVID 19 DI KECAMATAN PACIRAN KABUPATEN LAMONGAN Ira Megasyara; Suryani Yuli Astuti; Tatag Satria Praja
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 18, No 02 (2021): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v18i2.4150

Abstract

Abstrak Kehidupan sosial ekonomi masyarakat selalu ada perubahan-perubahan pada kehidupan masyarakat. Seiring dengan perkembangan zaman dinamika masyarakat terlihat bahwa perubahan sosial terjadi di tahun 2020 menjadi tahun yang mengejutkan bagi seluruh dunia termasuk masyarakat Indonesia, yaitu adanya corona virus (Covid 19) yang sudah menyebar hampir seluruh dunia. Data sebaran penderita covid 19 terpublish setiap waktu. Penyebaran covid 19 merambah hingga di kabupaten lamongan.  Jumlah pasien yang dinyatakan positif covid 19 sejumlah 121 orang. Kecamatan Paciran yang terletak di Kabupaten lamongan menjadi tempat penelitian dengan alasan karena selain jumlah pasien yang positif banyak juga menjadi sentra industry dan pariwisata dan perekonomian Kabupaten Lamongan. Karakter masyarakat pesisir yang keras menyebabkan himbauan pemerintah akan protokol kesehatan social selalu diindahkan masyarakat Paciran. Penelitian ini menggunakan metode kuantitatif deskriptif dengan pengambilan sampel 33 warga Kecamatan Paciran Kabupaten Lamongan yang terdampak secara social ekonomi yang terdampak mulai dari pekerja, tidak bekerja sampai pada pengusaha industry pariwisata dan pendukungnya di Kecamatan Paciran. Pengambilan data dengan menyebar kuisioner melalui grup whatsapp dan sosial media lainnya diharapkan hasilnya dapat digunakan dalam penambahan ilmu masyarakat dan strategi yang akan diambil pemerintah daerah dalam memulihkan perekonomian dan memperbaiki status sosial masyarakat.
What Factors Affect Hedging? Empirical Evidance from Indonesia Mega Barokatul Fajri; Guruh Marhaenis Handoko Putro; Jennifer Farihatul Bait; Ira Megasyara
MEC-J (Management and Economics Journal) Vol 7, No 1 (2023)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v7i1.19277

Abstract

This research aims to analyze each of the operational and financial factors that can be used as variables influencing decisions and the intensity of hedging. There are two test analysis model used in this study, the first to test the company decision to hedge as a measured by using dummy variables and the second model is used to test the intensity of the company in hedging as measured by the ratio of derivative and natural logarithm of derivative. By using Probit and Tobit regression, the results of the logistic regression test show that financial factors such as financial distress, and leverage, and so operational factors such as foreign sales variables did not influence the firm's decisions and intensity in carrying out hedging activities. Foreign debt variables, profitability, and firm size that include financial factors have a positive influence on company decisions and intensity in carrying out hedging decisions, while the last part of financial factors such as growth opportunity variables only has a positive effect on company decisions in carrying out hedging activities and have no effect on the intensity of firms in hedging activities. The liquidity variable has a negative influence on the decisions and intensity of the company in conducting hedging activities. The originality of this study lies in the intensity factor of the use of hedging on the company's operations and finances in hedging, whereas in previous studies only focused on the influence of factors that can influence hedging decisions.
Training on Accounting Recording and Financial Management for PKK Mothers Devi Febrianti; Ira Megasyara; Amrizal Imawan
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.383

Abstract

Household financial management often appears simple, yet many homemakers struggle to manage it well, particularly in planning expenses and maintaining accounting records. The members of the PKK (Family Welfare Empowerment) group in Deket Wetan Village, Lamongan Regency, generally still record their finances traditionally and have never attended any training on financial planning or financial reporting. This community service activity aimed to provide training on family financial management and simple accounting recording so that participants could better manage household finances and minimize debt incurred to meet daily needs. The activity was conducted over two days at the Deket Wetan Village hall and was followed by one week of intensive mentoring, employing lecture, discussion, and practice methods. Its effectiveness was measured through a pre-test and a post-test. The results showed a positive response and a clear improvement in participants' understanding, with the average score rising from 65 in the pre-test to 87.5 in the post-test, while 70% of participants were able to prepare simple bookkeeping independently. These findings indicate that training in simple financial recording effectively enhances homemakers' knowledge and skills in managing family finances. Continued training and periodic mentoring, supported by the active role of the village government, are recommended so that the acquired knowledge is applied sustainably in daily life.
DETERMINAN KEPATUHAN AKUNTANSI DALAM RANGKA PENGUATAN AKUNTABILITAS DAN PENINGKATAN KOMPETENSI SUMBER DAYA MANUSIA KOPERASI Rudi Wibowo; Devi Febrianti; Ira Megasyara; Jennifer Farihatul Bait; Adi Lukman Hakim
KENDALI: Economics and Social Humanities Vol. 4 No. 2 (2025): KENDALI: Economics and Social Sciences Humanities, November 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i2.1199

Abstract

Koperasi di Indonesia masih mengalami rendahnya kepatuhan akuntansi akibat lemahnya akuntabilitas, keterbatasan kompetensi SDM, serta faktor perilaku seperti persepsi manfaat, norma sosial, dan kontrol perilaku, sehingga diperlukan analisis mendalam untuk memahami determinan kepatuhan akuntansi dalam upaya memperkuat tata kelola dan kualitas SDM koperasi. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, norma sosial, dan kontrol perilaku terhadap kepatuhan akuntansi dalam rangka penguatan akuntabilitas dan peningkatan kompetensi SDM koperasi. Penelitian ini menggunakan metode kuantitatif dan kualitatif dalam menghasilkan outputnya serta penelitian ini mengembangkan metode TPB dalam menganalisis serta mengkonfirmasi hasil penelitiannya. Penelitian ini menggunakan mix methods dengan menggunakan metode kuantitatif dalam menguji hasil penelitian menggunakan alat analisis spss 25 kemudian selanjutnya menggali hasil penelitian dengan metode kualitatif dengan wawancara agar diperoleh hasil penelitian lebih mendalam. Hasil penelitian ini menemukan bahwa persepsi manfaat, norma sosial, dan kontrol perilaku secara signifikan memengaruhi kepatuhan akuntansi, yang pada akhirnya meningkatkan akuntabilitas keuangan dan kompetensi SDM koperasi. Kepatuhan akuntansi koperasi terbukti ditentukan oleh faktor-faktor perilaku sebagaimana dijelaskan dalam Theory of Planned Behavior, yaitu persepsi manfaat, norma sosial, dan kontrol perilaku yang mendorong pengurus untuk melaksanakan pencatatan secara akuntabel. Kepatuhan tersebut tidak hanya memperkuat akuntabilitas organisasi, tetapi juga berkontribusi penting terhadap peningkatan kompetensi SDM koperasi dalam pengelolaan keuangan.
Co-Authors Adi Lukman Hakim Astuti, Suryani Yuli Devi Febrianti Fajri, Mega Barokatul Guruh Marhaenis Handoko Putro Imawan, Amrizal Jennifer Farihatul Bait Rudi Wibowo Tatag Satria Praja