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All Journal Jurnal Ekonomika I-Finance Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EDUKATIF : JURNAL ILMU PENDIDIKAN JIA (Jurnal Ilmiah Akuntansi) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN G-Tech : Jurnal Teknologi Terapan Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Pengabdian Kepada Masyarakat Indonesian Community Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Sastra Indonesia Jurnal Akuntansi
Robiansyah, Anton
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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The Effect of Environmental Performance on Financial Performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable Ersi Sisdianto; Mohd Shahril Ahmad Razimi; Rubhan Masykur; Rita Diana Mei Sari; Anton Robiansyah
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.52442

Abstract

Islamic Corporate Social Responsibility (ICSR) is one of the efforts to reduce social problems that occur in society, by encouraging community productivity and creating justice. This study aims to analyze the effect of environmental performance on financial performance with Islamic Corporate Social Responsibility (ICSR). This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Sharia Stock Index (ISSI) from 2016 to 2020. The sampling technique used in this study uses a purposive sampling technique. The number of samples in this study is 15 companies. The type of data used is secondary data in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official website of the related company. The dependent variable in this study is financial performance, while the independent variable is environmental performance. The data analysis method used is path analysis with the help of the Smart-PLS 3.0 application program. This study shows that environmental performance has an effect on financial performance, while Islamic Corporate Social Responsibility (ICSR) cannot mediate the relationship between environmental performance and financial performance.
Pemberdayaan Gender, Pembangunan Gender, Belanja Pemerintah dan Pertumbuhan Ekonomi: Pendekatan Data Panel Anton Robiansyah; Darwin Hartono; Endy Grade Tampubolon; Edwar Zubir; Sri Sukatmi; Selly Anastassia Amellia Kharis
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.748

Abstract

This research aims to determine the influence of gender empowerment and development as well as government expenditure on economic growth in districts/cities of East Java province in 2014-2020. The research method used is panel data regression analysis by selecting the best model between Common Effect, Fixed Effect and Random Effect with Chow test calculations. From the test results it was found that the best model was Fixed Effect. The results of data processing show that 97.70 percent of the GRDP variance is influenced by the gender empowerment index (IDG), gender development index (IPG) and government expenditure (G).
Pelatihan Pengelolaan Sampah Organik Menjadi Pupuk Organik Padat dan Cair di Desa Buluh Pasar Kabupaten Kediri Moh. Syarif; Lilik Sulistyowati; Muhammad Fauzi Hafa; Andi Lopa Ginting; Anton Robiansyah; Edward Zubir; Melisa Arisanty
Wahana Dedikasi: Jurnal PkM Ilmu Kependidikan Vol. 7 No. 1 (2024): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v7i1.13736

Abstract

Pelatihan Pengelolaan Sampah Organik Menjadi Pupuk Organik Padat Dan Cair di Daerah Desa Buluh Pasar Kabupaten Kediri merupakan pelatihan yang diselenggarakan guna memberdayakan masyarakat dalam pengelolaan sampah di Desa Bulupasar. Peserta dari pelatihan ini adalah masyarakat setempat yang berjumlah 8 orang. Hasil yang di dapat dalam pelatihan ini adalah sebagai berikut: peserta belum Familiar dengan pupuk organik, serta belum pernah pernah mengolah sampah organic menjadi pupuk. Seluruh peserta berpendapat bahwa membuat pupuk kompos organik itu mudah dan tidak memberatkan bagi mereka. Untuk mempraktikan kembali yang sudah dilaksanakan dalam pelatihan pemanfaatan limbah sampah menjadi pupuk kompos organik, semua peserta setuju jika alat yang digunakan serta bahan emulator maupun bahan organik mudah digunakan serta dapat diakses dengan mudah. Namun masih kesulitan jika harus memahami bahan kimia yang dipakai seperti dalam emulator EM4. Selain itu, seluruh peserta setuju jika pelatihan ini memberikan kebermanfaatan yang tinggi bagi masyarakat desa.
Penguatan Digital Culture Siswa dalam Meningkatkan Literasi Digital: Pendekatan Teoritis dan Praktis Selly Anastassia Amellia Kharis; Melisa Arisanty; Gunawan Wiradharma; Anton Robiansyah; Edward Zubir; Sri Sukatmi; Sri Maulidia Permatasari
I-Com: Indonesian Community Journal Vol 4 No 3 (2024): I-Com: Indonesian Community Journal (September 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i3.5227

Abstract

Good digital literacy skills are essential in the digital era. One crucial element of digital literacy is digital culture. Digital culture needs to be instilled from en early age to prevent the negative impacts of digital transformation. This activity aimed to enhance digital literacy, particularly digital culture, among students at SMP PGRI 1 Ciputat. The activity involved 40 student representatives who are members of the Organisasi Siswa Intra Sekolah (OSIS). The program was in the form of a training session that covered both theoretical and practical applications, including material on digital literacy, social media communication ethics, and data security. The results showed an improvement in students’ understanding of the concept of digital culture. Through this activity, students are expected to become more conscious and responsible technology users and participate positively in the digital society.
Semiotic Analysis in the Lyrics of the Song Tikus-Tikus Kantor and Its Significance for Fraud Accounting Actors Ardimansyah; Rafles Ginting; Elga Yulindisti; Anton Robiansyah; Rissa Anandita
Jurnal Sastra Indonesia Vol. 13 No. 1 (2024): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jsi.v13i1.3101

Abstract

The role of the song "Tikus-Tikus Kantor" by Iwan Fals serves as a metaphor for depicting workplace fraud, particularly in the context of company financial reporting. This study aims to empirically examine the song's meaning using semiotic analysis. The qualitative research method used Roland Barthes' semiotic approach to explore both denotative and connotative meanings within the song's lyrics. Symbols such as rats and cats represent actors in accounting fraud, namely perpetrators and auditors. The connotations within the lyrics depict rationalization, pressure, and competence, aligning with the Fraud Pentagon theory, which identifies triggering factors for fraud. The moral message in the song serves as a reminder for auditors to execute their duties with integrity and professionalism. From a dramaturgical perspective, the song highlights the relationship between fraud perpetrators and auditors, portraying the former as cunning rats and hungry cats. The research illustrates how fraud perpetrators can exploit the lack of attention or errors on the part of auditors. The moral message in the lyrics encourages auditors to enhance vigilance and integrity when examining financial reports. Consequently, this study provides theoretical contributions by applying semiotic analysis to understand the meaning of songs related to accounting fraud. The findings can serve as a basis for formulating policies to prevent accounting fraud for stakeholders.
Pemanfaatan Bahan untuk Penyerapan Lubang Resapan Biopori dan Membuat Tanaman Hidroponik di Perumahan Graha Harapan Mustika Jaya Bekasi Anton Robiansyah; Edward Zubir; Nirdukita Ratnawati; Sri Sukatmi; Sri Maulidia; Yasir Riady
Jurnal Abdimas Indonesia Vol. 2 No. 1 (2022): Januari-Maret 2022
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v2i1.176

Abstract

Banjir merupakan musuh tahunan warga di tanah air salah satu wilayahnya yaitu Graha harapan Mustika Jaya Kota Bekasi, banjir terjadi karena drainase lingkungan yang buruk dan kurangya daerah resapan air. Banjir ini tidak hanya menjadi tanggungjawab pemerintah tetapi juga menjadi tanggungjawab setiap masyarakat. Tim Pengabdian kepada masyarakat (PKM) tergerak untuk ikut membantu program pemerintah melalui kegiatan sosialisasi dan pelatihan yang diberikan kepada masyarakat diperumahan Graha harapan Mustika Jaya Bekasi tetang bagimana cara mengatasi banjir dengan menggunakan teknik lubang resapan biopori dan pelatihan bagaimana membuat alat untuk tanaman hidroponik. Pelaksanaan PKM ini dihadiri oleh 27 orang peserta dengan semua yang hadir adalah ibu-ibu di perumahan Graha harapan Mustika jaya Bekasi. Kegiatan ini diawali dengan penjajakan dan koordinasi, kemudian dilanjutkan dengan pelaksanaan sosialisasi dan pelatihan, serta evaluasi terhadap peserta pelatihan. Hasil dari pengabdian kepada masyarakat ini berupa berbagi ilmu pengetahuan baru tentang manfaat lubang resapan biopori (LRB) untuk mengurangi terjadinya banjir dan praktik pelatihan pembuatan alat hidroponik untuk meningkatkan produktivitas warga terhadap kebutuhan pokok. Pembuatan LRB dapat berguna untuk menjaga lingkungan dari terjadinya banjir dan pembuatan alat hidroponik dapat membudidayakan tanaman hdirponik sehingga warga perumahan graha harapan tidak perlu membeli sayur kembali dan juga harapan lainnya adalah munculnya wirausaha baru di Kota Bekasi dalam pengembangan bisnis tanaman hidroponik.
Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan Eddy Suranta; Pratana Puspa Midiastuty; Rini Indriani; Anton Robiansyah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3890

Abstract

Abstract The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy. The cash flow pattern used in this study uses 8 forms of cash flow patterns. The data collected consisted of 96 companies listed on the Indonesia Stock Exchange with an observation period of 2010 to 2019. The purpose of this study was to determine whether there are differences in any cash flow patterns between companies that went bankrupt and those that did not. This study further aims to prove the cash flow patterns of operating, investing, and financing activities can be used to predict the probability of bankruptcy. The results prove that there are significant differences in cash flow patterns between companies that have gone bankrupt and those that are not. The results of further research prove that the company has the greatest probability of bankruptcy when the company has negative operating cash flows, positive cash flows from investing activities and positive cash flows from financing activities. Furthermore, the company experiences the probability of bankruptcy when the company has negative operating and investing cash flows with positive cash flows from financing activities. The company does not have a probability of bankruptcy when the company has positive operating cash flow with negative investment cash flow and positive cash flow from financing activities. Keywords: Bankruptcy, Cash Flow Pattern, Cash Flow from Operating, Cash Flow from Investing, and Cash Flow from Financing
Membangun Generasi Bijak, Cerdas, Santun pada Era Digitalisasi melalui Edukasi Etika Digital bagi Remaja Sekolah Menengah Pertama Melisa Arisanty; Yasir Riady; Selly Anastassia Amellia Kharis; Anton Robiansyah; Sri Sukatmi
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): November 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i2.3372

Abstract

The issue of digital ethics is a major problem that needs to be resolved. The challenge of implementing digital ethics amidst increasingly rapid technological developments is the main focus in various digital education and literacy activities. Digital Education and Literacy are the main keys to handling problems related to digital ethics, such as the spread of hoaxes, cyberbullying, Hatescpeech and Hatecomment, war flaming, fraud, SARA violations, distribution of content containing violence and pornography and so on. Therefore, community service activities regarding digital ethics education for junior high school teenagers at SMP PGRI 1 Ciputat can have the opportunity to increase teenagers' awareness of implementing digital ethics when utilizing various digital media platforms. The focus of this community service activity is teenagers, especially junior high school (SMP) teenagers, because it is considered the initial phase in the formation of identity and self. The formation of behavior as an adult also depends on what kind of moral education was given as a teenager. Based on the evaluation, this educational activity about digital ethics is very useful and able to increase awareness among teenagers, especially at SMP PGRI 1 Ciputat, about the importance of applying digital ethics in their daily activities when accessing digital media.
The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia Noorina Hartati; Anton Robiansyah
Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i1.173

Abstract

The purpose of this study is to provide empirical evidence about theinfluence of competence and independence on audit quality. The objects of thisresearch were the auditors who work at the inspectorate of the National NarcoticsAgency of the Republic of Indonesia. The data used in this study were primarydata in form of questionnaires which distributed to auditors at the Inspectorate ofBengkulu Province. The number of questionnaires which distributed was 48questionnaires. Some data were analyzed using multiple linear regression analysiswith the SPSS 18 program.The results of hypothesis test showed that the competence andindependence had a positive and significant influence on the quality of theinspectorate of the National Narcotics Agency of the Republic of Indonesia. Theresults of the study supported the theory of expectations and the previous researchwhich showed that competence had a positive effect on audit quality because thehigher the increase in competence, the higher the audit quality, and theindependence brought a positive effect on audit quality because the higher theindependence of auditors in BNN inspectorate of the Republic of Indonesia, itmade the auditors had better performance so that it would improve the auditquality.
Co-Authors ACHMAD FAUZI Agustiani Putri Alpin Herman Saputra Andi Lopa Ginting Andi Lopa Ginting Andre Suandi Simbolon Andre Suandi Simbolon Antonius Dwi Maryadi Ardimansyah Ardimansyah Ardimansyah Arman Haqqi Anna Zili Arman Haqqi Anna Zili Bucek Jalu Prasetyo Arjuna Darwin Hartono Dwi Novita Eddy Suranta Edwar Zubir Edward Zubir Edward Zubir Eka Wirajuang Daurrohmah Elga Yulindisti Endy Grade Tampubolon Ersi Sisdianto Febri Maulana Hendrian Hendrian Herry Novrianda Hirawati Lubis Imron Septiadi Iwi Karmita Sari Khaerul Anam Lilik Sulistyowati Lilik Sulistyowati Melisa Arisanty Melisa Arisanty Moh. Syarif Mohd Shahril Ahmad Razimi Muhammad Fauzi Hafa Nindya Farah Dwi Puspitasari Nirdukita Ratnawati Noorina Hartati Noorina Hartati Novi Andareswari Novita, Dwi Nur Mahin Pesi Suryani Pratana Puspa Midiastuty Rafles Ginting Ranidiah, Furqonti Rini Indriani Rissa Anandita Rita Diana Mei Sari Rizky Firmansyah Rubhan Masykur Selly Anastassia Amellia Kharis Sismawati Situmorang Sri Maulidia Permatasari Sri Maulidia Permatasari Steviani Batti Steviani Batti Sukatmi, Sri Suparsiyem Suparsiyem Tito Irwanto Wiradharma, Gunawan Yasir Riady Yasir Riady Yusmaniarti