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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Al-Musthofa: Journal of Sharia Economics Jurnal Mantik Jurnal Ekuivalensi JCA (Jurnal Cendekia Akuntansi) Jurnal Multidisiplin Madani (MUDIMA) Wadiah : Jurnal Perbankan Syariah Formosa Journal of Applied Sciences (FJAS) Indonesian Journal of Applied Accounting and Finance Jurnal Pengabdian Kepada Masyarakat
Eko Prasetyo
Department Of Accounting, Faculty Of Economics And Business, Universitas Kahuripan Kediri
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH MANAJEMEN LABA, RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI Petty Arisanti; Eko Prasetyo; Rini Ratna Nafitasari
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.554 KB) | DOI: 10.31961/ijaaf.v2i1.1293

Abstract

Investments are classified into two types, namely investments in ownership certificates (shares) and investments in debt securities (bonds). The Indonesia Stock Exchange defines bonds as transferable medium-long term debt securities containing a promise from the issuing party to pay the imbalance in the form of interest in a certain period and principal at a predetermined time to the buyer of the bonds. The type of data used in this study is secondary data in the form of annual financial statements listed on the Indonesia Stock Exchange (IDX). The results of the study show that: (1) earnings management has an effect on bond ratings; (2) liquidity ratio has an effect on bond rating; and (3) the activity ratio has no effect on bond ratings.
Analisis Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Eko Prasetyo; Petty Arisanti
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.361 KB) | DOI: 10.31961/ijaaf.v1i2.1347

Abstract

This study was conducted to determine how the effect of liquidity as measured by the Quick Ratio, profitability as measured by Net Profit Margin, and Firm Size on Profit Changes. The type of data used is secondary data obtained from the publication of performance summaries listed on the Indonesian Stock Exchange (IDX). The population in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2020, totaling 37 companies. The sampling technique used is purposive sampling which is then obtained as many as 25 samples of companies. The data analysis technique in this study is multiple linear regression analysis with a 5% confidence level. The results showed that the variables of profitability and firm size had a significant effect on changes in earnings, while the liquidity variables had no significant effect on changes in profits. Based on the results of the F test, it is known that all independent variables simultaneously have a significant effect on changes in earnings.
Profesionalisme Auditor Pada Auditor Junior dan Auditor Senior: (Studi Kasus Pada KAP Di Surabaya) Bella Paradita Bella Paradita; Eko Prasetyo; Bella Arum Kristanti
JURNAL EKUIVALENSI Vol. 8 No. 2 (2022): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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Abstract

Abstrak Profesionalisme merupakan suatu persoalan penting dalam menjalankan pekerjaan audit senior dan audit junior, karena profesionalisme berpengaruh dalam hasil audit dan kualitas audit. Realita bahwa terdapat beberapa persoalan mengenai pelanggaran prosedur audit yang menunujukkan bahwa profesionalisme belum digunakan maksimal. Penelitian ini bertujuan untuk memaknai profesionalisme auditor senior dan auditor junior dalam mengaudit laporan keuangan. Penelitian dilakukan dengan menggunakan pendekatan fenomenologi. Pengumpulan data menggunakan wawancara serta dianalisis berdasarkan teori fenomenologi . Hasil penelitian menunjukkan bahwa auditor senior memiliki profesionalisme yang tinggi karena auditor senior mempunyai pengalaman, pendidikan, pengetahuan yang mumpuni. Auditor junior kurang dalam profesionalisme hal ini terlihat dalam pengambilan keputusan yang kurang tegas sehingga harus didampingi oleh auditor senior. Keyword:profesionalisme, auditor senior, auditor junior, hasil audit Abstract Professionalism is an important doing audit work, because professionalism affects in audit results and audit quality. Reality there are several problems of audit procedures so that professionalism has not been optimally. This study aims to interpret the professionalism of senior auditors and junior auditors in auditing financial statements. The research analysis using a phenomenological aaproach. Data collection using interviews and analyzed based on phenomenological theory. The results showed that senior’s auditors had high professionalism because senior’s auditors had qualitified experience, education knowledge. Junior auditor’s had weaknes professionalism, this can be seen in less assertive decisions making, so the must be accompanied by seniors auditor Keyword: profesionalism,seniors auditor, junior auditor,audit resul
Analysis of Management of Traditional Market Retribution in Increasing Paddy in Pare Village - Pare District, Kediri Regency Eko Prasetyo; Bella Paradita; Bella Arum Kristanti
Formosa Journal of Applied Sciences Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i6.4413

Abstract

Retribution is a source of Regional Original Income (PAD) which has a significant contribution to regional development if the source of income can be managed properly. In the context of implementing good management, one of the efforts that can be made is to implement records that support and are in accordance with the applicable rules in good and appropriate regulations so that all forms of fraud and fraud in the collection and management can be anticipated beforehand. This study aims to determine the management of traditional market fees in increasing local revenue. The research method used is qualitative with a descriptive approach. From the results of research conducted for collection and management procedures are in accordance with the regulations in force in the local government. To increase income, researchers suggest socializing the purpose of collecting and using e-levies.
Analysis of cooperative accountability in Kediri regency in a Javanese perspective: Memayu Hayuning Bawono Dur Angkoro Bella Paradita; Eko Prasetyo; Qurnainin Qutbatun Nisa
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4054

Abstract

The Savings and Loan Cooperative is a business entity based on kinship. Management of Savings and Loans Cooperatives requires Good Corporate Governance which affects cooperative accountability. Accountability of Savings and Loans Cooperatives in savings and loan cooperatives is not optimal due to limited human resources. Formation resource depends on environmental culture, Belief in God, Self. Memayu Culture Hayuning Bawono Dur Angkoro. One of them that influences human behavior This study aims to interpret the Javanese philosophy of Memayu Hayunng Bawono Dur Angkoro, namely about God, ourselves and the environment. To Accountability of Savings and Loans Cooperatives in Kediri Regency. The synergy of Memayu Hayuning Bawono is that it has values (1) Tatas, Tutus, Titis, Titi Lan Wibawa, and no ranglasakake gatra,(2) Thorough and careful (3) Behavior karyenaktyasing Sesama (4) Mindful and vigilant behaviour. This research uses qualitative methods with ethnography approach using interviews. The results of the study are that the Kediri Savings and Loans Cooperative does not yet have good accountability due to limited knowledge, but the savings and loan cooperatives have implemented financial reports properly. Savings and loan cooperatives in acting are guided by culture, namely MHB, which is reflected in their relationship with customers, namely mutual respect.
PENGENALAN MANAJEMEN HIDUP SEHAT PADA ANAK MELALUI PENERAPAN PROTOKOL KESEHATAN COVID-19 DI PANTI ASUHAN AR-RISALAH HIDAYATULLAH KOTA KEDIRI Tuwis Hariyani; Stevanus Gatot Supriyadi; Yesy Kusumawati; Rini Ratna Nafita Sari; Ita Yoeli Astari; Eko Prasetyo; Petty Arisanti
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 1 No. 2 (2021): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

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Abstract

Keadaan ekonomi yang serba sulit dimasa pandemi covid-19 ini mengharuskan masyarakat harus tetap melakukan kegiatan-kegiatan meskipun dalam aktifitas yang sangat terbatas. Kegiatan-kegiatan tersebut harus tetap dilakukan tetapi harus menerapkan protokol kesehatan yang harus ditaati guna menghindari terjangkitnya virus corona. Manajemen hidup sehat dalam masa pandemi ini adalah bagaimana merencanakan, mengorganisasikan, mengarahkan, dan mengawasi bagaimana berperilaku hidup sehat guna terhindar dari virus corona yaitu dengan menghindari faktor-faktor yang bisa menyebabkan terinfeksi virus corona dan menerapkan gaya hidup sehat. Metode pengabdian masyarakat dalam bentuk penyuluhan dengan peserta anak-anak Panti Asuhan Ar-Risalah Hidayatullah Kota Kediri. Hasil dari pelaksanaan pengabdian ini adalah (1) meningkatnya pemahaman anak-anak panti asuhan akan bahaya dari virus corona (2) meningkatnya pengetahuan tentang bagaimana cara-cara pencegahan terinfeksi virus corona (3) bertambahnya pengetahuan bagaimana cara mencuci tangan yang benar (4) meningkatnya pengetahuan bagaimana menjaga daya tahan tubuh dengan pola hidup sehat (5) mengetahui bagaimana langkah-langkah menerapkan gaya hidup sehat
MENUMBUHKAN JIWA WIRAUSAHA SEJAK USIA DINI DI PANTI ASUHAN AR-RISALAH HIDAYATULLAH Rini Ratna Nafita Sari; Tuwis Hariyani; Petty Arisanti; Yesy Kusumawati; Eko Prasetyo; Stevanus Gatot Supriyadi; Ita Yoeli Astari
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 2 No. 1 (2021): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/abdikmas.v2i1.644

Abstract

Pentingnya pembelajaran kewirausahaan sejak dini untuk menanamkan kewirausahaan tidak hanya penting bagi orang dewasa, tetapi juga perlu dibagikan kepada remaja dan anak-anak sesegera mungkin untuk menjadi elemen dunia. Tentunya individu yang telah dilatih sejak kecil memiliki berbagai kelebihan dan cara pandang yang berbeda dalam berwirausaha, dan menjadi salah satu modal utama bagi anak untuk menumbuhkan produktivitas dan kemandirian ketika memasuki usia dewasa. Jika semua anak muda bercita-cita menjadi pegawai, maka beban negara akan semakin berat untuk mempekerjakan mereka dari tahun ke tahun. Anak-anak dapat belajar kreativitas sejak dini, dan mereka juga harus memiliki kepercayaan diri untuk menjadi wirausaha karena mereka ingin menjadi profesional yang mereka cita-citakan.. Dari permasalahan tersebut pengabdi memberikan wawasan kepada anggota Panti Asuhan Ar- Risalah Hidayatullah bahwa di era globalisasi masyarakat ekonomi Asean di masa yang akan datang dihadapkan pada ketatnya persaingan dan tantangan. Tujuan yang ingin dicapai dari kegiatan ini adalah pendidikan pada masyarakat khususnya anggota Panti Asuhan Ar- Risalah Hidayatullah bahwa untuk bisa sukses tidak harus menjadi pegawai.Luaran wajib dari kegiatan ini adalah publikasi di Jurnal Nasional berISSN, Peningkatan wawasan anggota panti dalam hal kewirausahaan dan mengubah pola pikir dari mencari lapangan pekerjaan menjadi pola pikir menciptaka lapangan pekerjaan Abstract The importance of early entrepreneurial learning to instill entrepreneurship is not only important for adults, but also needs to be shared with teenagers and children as soon as possible to become elements of the world. Of course, individuals who receive early training have a variety of entrepreneurial activities and jobs, and become one of the main assets for children to cultivate productivity and independence once they enter adulthood. If all young people aspire to become employees, then the burden of the state will be a heavy burden in hiring them from year to year. Children can learn to be creative from an early age, and they must also have the confidence to become entrepreneurs because they want to become the professionals they aspire to be. From these problems, the service provided insight to members of the Ar-Risalah Hidayatullah Orphanage that in the globalization era, the Asean economic community in the future will be faced with intense competition and challenges. The aim of this activity is to educate the community, especially members of the Ar-Risalah Hidayatullah Orphanage. The mandatory output of this activity is publication in a National Journal with ISSN, Increasing the insight of orphanage members in terms of entrepreneurship and changing the view that success does not have to be an employee.
Co-Authors Badrus Zaman Bella Arum Kristanti Bella Paradita Ita Yoeli Astari Lailatul Nazilah Muhammad Reza Soekamto Putra Muhammad Reza Soekamto Putra Petty Arisanti Qurnainin Qutbatun Nisa Rini Ratna Nafita Sari Stevanus Gatot Supriyadi Sugeng Sugeng Sugeng Tuwis Hariyani Yesy Kusumawati Yulia Margareta