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All Journal Jurnal Ilmu Manajemen Proceeding Seminar LPPM UMP Tahun 2014 Management Analysis Journal EKONOMIS : Journal of Economics and Business Jurnal Samudra Ekonomi dan Bisnis Ulumuddin : Jurnal Ilmu-ilmu Keislaman The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Pengabdian kepada Masyarakat Journal Competency of Business Jurnal Ilmu Manajemen Hikmayo: Jurnal Pengabdian Masyarakat Jurnal Yudistira SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat IIJSE Journal of Economics, Business, Accounting and Management E-Amal: Jurnal Pengabdian Kepada Masyarakat AKRUAL : Jurnal Akuntansi dan Keuangan` Gemi: Jurnal Penelitian dan Pengabdian
Retno Kurnianingsih
Universitas Cokroaminoto Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh PENGARUH REPUTASI UNDERWRITER, REPUTASI AUDITOR, LEVERAGE, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, LIFE STAGE PERUSAHAAN TERHADAP UNDERPRICING SAHAM PADA IPO DI BEI: - -, Dian Retnaningdiah; Kurnianingsih, Retno; Pahlevi, Reza Widhar
Kajian Ekonomi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v19i1.182

Abstract

In Indonesia Stock Exchange, there is often an initial price of the shares offered is lower than the price on the first day of secondary market that called underpricing. This empirical study aimed to examine the effect of Underwriter Reputation, Auditors Reputation, Leverage, Profitability, Liquidity, firm size, and life stage of the firm on stock underpricing of initial public offering on the Indonesia Stock Exchange. Which methode used in these research is non probablity with purposive sampling.The population in this study is a company listed on the Indonesia Stock Exchange, with the periods of sampling is the year 2020 to 2023, obtained as many samples 57 emiten (companies) out of a population of 57 emiten. These research was conducted with using multiple linear regression analtysis with a significant level 5%.   The results show the variables Underwriter Reputation and Auditor Reputation have no significant effect on underpricing. Leverage variable positive and significant effect on the Underpricing. While variable profitability, Liquidity, firm Size, and life stage of the firm significantly and negatively related to the underpricing IPO shares on the Indonesia Stock Exchange.     Keywords:       Reputasi Underwriter, Reputasi Auditor, Leverage, Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Life Stage Perusahaan Underpricing Saham, IPO,  Bursa Efek Indonesia
THE INFLUENCE OF VENTURE CAPITAL, ONLINE TRANSACTIONS, SUBJECTIVE NORMS, ENTREPRENEURSHIP EDUCATION PROGRAMS, ON ENTREPRENEURSHIP INTENTION Budiningrum, Endah Wening; Subandi, Subandi; Kurnianingsih, Retno
JURNAL ILMU MANAJEMEN Vol. 21 No. 1 (2024): JUNE 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v21i1.73317

Abstract

 The digitalization era can actually make it easier for aspiring entrepreneurs to start a business. Contrary to this, access to financing is not in accordance between government recommendations and reality in the field, where the government exempts collateral for businesses that are just starting out, while the financing channel requires a minimum business age of one year and certain collateral as reinforcement. So that most students still have a mindset as job seekers rather than creating jobs themselves, even though entrepreneurship education programs have been carried out at every level of education.Therefore, this study aims to determine the direct or indirect effect between business capital, digital transactions, subjective norms on student entrepreneurial intentions. The results of this study are expected to contribute to how entrepreneurship education programs should be made so that students' entrepreneurial intentions can be created. This study tested 158 samples from students of the Yogyakarta Academy of Administrative Management with hypothesis testing in this study using SEM (Structural Equation Modeling). The SEM analysis tool used is SEM PLS (Partial Least Squares) WarpPLS 7.0.The results obtained from this study are business capital and online transactions do not have a direct influence on entrepreneurial intentions. While subjective norms and entrepreneurship education programs have a direct influence on entrepreneurial intentions. Indirect influence occurs between venture capital, onlilne transactions, subjective norms to entrepreneurial intentions, as well as when through entrepreneurship education programs. Students' intentions for entrepreneurship arise when they have capital and also know how to transact online and there is support from the immediate environment and are trained in entrepreneurship education programs. For this reason, in entrepreneurship learning, training must be provided that combines capital, transactions and training programs as well as motivation from the closest people to create new entrepreneurs.
PENGOLAHAN LIMBAH MIJEL MENJADI SABUN SEBAGAI PELUANG USAHA BERBASIS HOME INDUSTRY Kurnianingsih, Retno; Budiningrum, Endah Wening; Arisman, Arisman; Pamungkas, Leo Dagdyo
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 3 No. 1 (2024): HIKMAYO : JURNAL PENGABDIAN MASYARAKAT
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v3i1.174

Abstract

The problem of used cooking oil waste both from households and from home-based businesses and the lack of facilities for disposal (shelter) of used cooking oil are classic reasons for the community so it is interesting to carry out community service activities. On the other hand, the phenomenon of waste that has not been utilised optimally while if the waste is managed properly it can provide benefits and home business opportunities. Therefore, it is necessary to carry out activities including: 1) socialisation and education of waste from the household industry into useful and economically valuable products 2) using appropriate technology and local wisdom. 3) calculation of product costs requires a simple accounting system 4) product packaging and marketing Methods This service activity aims to socialise the benefits of used cooking oil or used cooking oil into washing soap. The method of service activities carried out is by counselling, training and practice and mentoring. This activity was carried out for PKK women in Tegalwaru Hamlet who are members of the UMKM Communication Forum Sayegan Sleman. The expected goals include being able to reuse used cooking oil or used cooking oil into laundry soap products with economic value in addition to fostering public awareness of environmental hygiene and health.
KUNJUNGAN INDUSTRI MATA KULIAH KEWIRAUSAHAAN UNTUK MEMPERTAJAM SOFT SKILLS BERWIRAUSAHA BAGI MAHASISWA Kurnianingsih, Retno; Giyartiningrum, Eko; Retnaningdiah, Dian; Paiman, Paiman
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3501

Abstract

Mata kuliah Kewirausahaan memiliki peran krusial dalam membekali mahasiswa dengan pengetahuan, keterampilan, dan sikap yang dibutuhkan untuk menjadi wirausahawan yang sukses. Namun, pembelajaran yang berfokus pada teori seringkali kurang memadai dalam mengembangkan soft skills yang esensial, seperti komunikasi, kepemimpinan, kerjasama, dan problem-solving. Untuk mengatasi kelemahan ini, kunjungan industri telah diimplementasikan sebagai strategi pendidikan untuk memperdalam pemahaman praktis mahasiswa mengenai kewirausahaan. Kunjungan industri ini bertujuan untuk memperkaya soft skills mahasiswa melalui observasi langsung dan interaksi dengan praktisi di lapangan. Hasil dari kunjungan industri menunjukkan peningkatan pemahaman mahasiswa terhadap aplikasi nyata soft skills dalam bisnis, serta peningkatan motivasi dan kesiapan mereka dalam menghadapi tantangan kewirausahaan. Selain itu, kunjungan ini juga membuka peluang kemitraan bisnis, yang diharapkan dapat mendorong mahasiswa untuk lebih aktif dalam mengembangkan usaha mereka di masa depan. Kunjungan industri ini terbukti efektif sebagai instrumen pembelajaran yang tidak hanya menambah pengetahuan teknis, tetapi juga membangun karakter dan sikap profesional mahasiswa, menjadikannya lebih siap dalam menghadapi persaingan di dunia kerja yang semakin ketat
Budaya Jawa “Reog Ponorogo” sebagai Bahan Ajar Bahasa Indonesia bagi Penutur Asing dalam Mendukung Internasionalisasi Bahasa Indonesia Audrey Zhafira Salma; Gita Hapsari; Laksmita Dwi Alea Casta; Retno Kurnianingsih; Kundharu Saddhono
Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa Vol. 3 No. 1 (2025): Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

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

Abstract

Indonesian as a national language seeks to be internationalized through the teaching of BIPA, which requires subject matter that includes linguistic and cultural elements. Teaching often focuses on vocabulary and grammar, neglecting the important cultural context. Javanese culture, particularly the performing art of Reog Ponorogo, can be used as an effective medium of communication and teaching. Through this approach, BIPA teaching can be integrated with immersive cultural experiences, enhancing the understanding of Indonesian language and culture among foreign speakers. In this study, we aim to develop BIPA teaching materials by using local culture such as Reog Ponorogo. In qualitative research, the results emphasize meaning rather than generalization, data collection methods are triangulated, and data analysis is done inductively. The data used were sourced from various books, scientific journals, and the results of a survey of the needs of BIPA teaching materials for foreign speakers at Yale University. The integration of culture in teaching materials, such as the traditional art of Reog Ponorogo, not only enriches the learning experience, but also helps learners understand the social context and values underlying language use. Reog Ponorogo, with its deep symbolism and philosophy, provides an opportunity for learners to not only acquire language proficiency, but also develop Indonesian cultural values and character.
PELATIHAN MENDELEY DAN KECERDASAN BUATAN (AI) UNTUK PENULISAN KARYA ILMIAH BERKUALITAS Retno Kurnianingsih; Eko Giyartiningrum; Heri Prasetyo; Endarwati, Endarwati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i9.9681

Abstract

Artikel ini membahas pelatihan yang dilakukan di Universitas Cokroaminoto Yogyakarta mengenai pemanfaatan Mendeley dan kecerdasan buatan (AI) untuk penulisan karya ilmiah berkualitas. Pelatihan ini bertujuan untuk memberikan mahasiswa keterampilan dalam mengelola referensi dan memanfaatkan teknologi yang tersedia untuk meningkatkan kualitas penulisan ilmiah. Mendeley sebagai alat manajemen referensi membantu mahasiswa dalam mengorganisir literatur secara sistematis, sementara AI menawarkan berbagai fitur untuk mempercepat proses penulisan, seperti pemeriksaan tata bahasa, deteksi plagiarisme, dan pembangkit ide. Di samping manfaat ini, artikel juga menyoroti pentingnya etika dalam penggunaan AI untuk menjaga orisinalitas karya dan kemampuan berpikir kritis penulis. Melalui pelatihan ini, diharapkan mahasiswa dapat menghasilkan karya ilmiah yang lebih baik dan berkualitas tinggi di era digital
Penerapan sistem reward berbasis kinerja karyawan di Maestro Parfum Yogyakarta Utama, Surya Wahyu; Prasojo, Eko; Kurnianingsih, Retno; Pahlevi, Reza Widhar
Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/tcxv6q77

Abstract

Penelitian ini membahas tentang penerapan sistem reward berbasis kinerja karyawan di Maestro Parfum Yogyakarta. Penelitian ini dilatar belakangi oleh berkembangnya parfum isi ulang dan  pengelolaan sumber daya manusia.Penelitian ini merupakan penelitian kualitatif, lokasi yang dijadikan tempat penelitian adalah Maestro Parfum Yogyakarta, adapun yang menjadi subjek penelitian ini adalah seluruh karyawan berjumlah 92 orang, teknik pengumpulan data yang digunakan adalah dengan wawancara. Berdasarkan hasil penelitian dapat disimpulkan bahwa reward yang diberikan Maestro Parfum Yogyakarta memberikan motivasi bagi karyawan dalam bekerja. Reward yang diberikan Maestro Parfum Yogyakarta berupa uang tunai, kenaikan jabatan dan berupa barang.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK Satriawan, Rahmat; Kurnianingsih, Retno
Journal Competency of Business Vol. 7 No. 1 (2023): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v7i01.1927

Abstract

Pilihan karir (profesi) merupakan faktor yang perlu dipertimbangkan oleh mahasiswa. Faktanya menunjukkan bahwa profesi akuntan publik tidak menjadi pilihan utama mahasiswa akuntansi untuk berkarier, selain tingkat kelulusan ujian Certified Public Accountant (CPA) yang relatif rendah, dan  tidak semua lulusan akan terjun ke profesi akuntan publik. Penelitian ini mereplikasi penelitian Aryani Maulida (2022) mengenai faktor-faktor yang mempengaruhi karir menjadi akuntan publik, hasil penelitian menyatakan bahwa lingkungan kerja, imbalan finansial, nilai-nilai sosial, pertimbangan pasar tenaga kerja, dan pelatihan profesional berpengaruh signifikan terhadap minat pilihan karir mahasiswa akuntansi untuk menjadi akuntan publik. Penelitian ini bertujuan untuk menguji kembali pengaruh 1ingkungan kerja, penghargaan finansial, nilai-nilai sosial, pertimbangan pasar, pelatihan professional dan personalitas terhadap persepsi mahasiswa akuntansi pada profesi akuntan publik. Jenis penelitian ini merupakan penelitian kuantitatif, Populasi adalah mahasiswa Akuntansi Universitas Teknologi Yogyakarta. Pemilihan sampel dengan metode  purposive sampling. Data yang digunakan adalah data primer, teknik pengumpulan data dengan menyebarkan kuesioner secara online  (dengan google form) yang dibagikan melalui WhatsApp pada mahasiswa akuntansi semester akhir yang sudah mengambil mata kuliah pengauditan. Peneliti mengambil sampel laki-laki 36 responden dan perempuan 39 responden. Data  analisis menggunakan bantuan SPSS 29.  Hasil penelitian ini menunjukkan bahwa lingkungan kerja dan pertimbangan pasar berpengaruh pada persepsi mahasiswa akuntansi terhadap profesi akuntan publik sedangkan pengahargaan finansial, nilai-nilai sosial, pelatihan profesional dan personalitas tidak berpengaruh pada persepsi mahasiswa akuntansi pada profesi akuntan publik. Keterbatasan penelitian ini hanya menggunakan satu sampel dari perguruan tinggi swasta, teknik pengumpulan yaitu dengan non probability melalui kuisioner dengan data cross section sehingga hanya mencerminkan kondisi pada periode pengambilan data, oleh karena itu belum dapat mewakili keseluruhan populasi secara proporsional. Dengan demikian kesimpulan hasil penelitian tidak dapat digeneralisasi.
Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi Kurnianingsih, Retno
Journal Competency of Business Vol. 5 No. 2 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.296 KB) | DOI: 10.47200/jcob.v5i02.1097

Abstract

Research on income tax is still an interesting topic considering that the regulation is very dynamic with several policy changes, as on October 7, 2021, the government issued Law Number 7 of 2021 (referred to as the HPP Law) concerning the Harmonization of Tax Regulations. There are 6 (six) scopes (clusters) of regulatory changes, namely: 1) General Provisions and Tax Procedures (KUP), Income Tax (PPh), Value Added Tax (PPN), Voluntary Disclosure Program (PPS) Carbon Tax and Excise. The largest source of revenue is from income taxes, therefore the government continues to strive to increase the target of state revenues by various means, both tax intensification and extensification, such as sunset policy, tax amnesty, tax imposition for MSMEs with PP No. 46/2013, renewed by providing tax incentives with PP No. 23/2018. However, it is felt that this implementation still does not provide justice for taxpayers, so the 2021 HPP Law is stipulated which will take effect from the 2022 tax year. This research is a qualitative descriptive study. The data analysis technique is by describing and analyzing based on existing theory and in accordance with the reality that occurs in the field by using calculation illustrations, namely comparing the old regulations with the PPh Law, PP No. 23/2018 and the HPP Law. Techniques for collecting data using library research, data obtained from secondary data by extracting information from various sources, seminar materials (webinar), mass media, electronic media, various books, documents and relevant writings to develop research concepts and supported by literature review. This study focuses on the income tax cluster for individual taxpayers. The purpose of this study is to analyze Income Tax before and after Law Number 7 of 2021 is enacted. Is the tax burden paid by taxpayers more profitable before or after the enactment of the HPP Law. Based on the results of the illustrative analysis of the calculation that for individual taxpayers (as employees) with income up to Rp. 60 million, the tax burden paid is lower under the HPP Law than the PPh Law because it is only exposed to the first layer of tariffs. Income >Rp60 million – Rp5 billion, the tax burden is lower under the HPP Law than the PPh Law. But income above IDR 5 billion, the tax paid is higher under the HPP Law than the PPh Law. Limitation on gross turnover of <Rp 500 million a year with a tax rate of 0%, then MSMEs that are subject to tax are those with gross turnover > Rp 500 million a year. So that the MSME tax burden is lower. The government's policy regarding taxes with various regulations that have issued "goals" is aimed at encouraging taxpayers to carry out bookkeeping and business development because of these regulations the validity period is valid and the end of its application when it has been completed returns to the general rate (Law No.36 of 2008) concerning income tax in conjunction with Law No. 7 of 2021. The existence of a progressive rate breaket gives a sense of tax justice, namely taxes are charged to taxpayers according to their ability to pay. The higher the income, the higher the tax imposed. The implication of further research is to analyze the regulation of changes in tax laws which are the main points in the HPP Law.
ANALISIS PROFIL JUDUL PENELITIAN DENGAN RIP LPPM UCY 2022-2027 STUDI PADA FE UCY Kurnianingsih, Retno
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1321

Abstract

Research activities are one of the tridharma of higher education. For lecturers, this activity is a prerequisite in fulfilling the lecturer's performance load report which is reported every semester, while for students it is a prerequisite for the final project report in fulfilling graduation as a bachelor's degree. The problem is that although the productivity of lecturers' research through student guidance in completing their final assignments has increased, research products that have the potential to be published in national and international journals are still limited. This study aims to determine the profile of research titles for students of the Faculty of Economics, University of Cokroaminoto, Yogyakarta with the research themes in the Research Master Plan (RIP) LPPM UCY 2022-2027. According to the RIP LPPM 2020-2027, the leading themes of research and community service at UCY are set in 5 (five) areas of community life. The field of study is adjusted to the expertise of the study program at UCY. The leading research themes in each field are as follows: 1) Religion Religion: Strengthening Community Religiosity towards the welfare of the nation 2) Economics: Human Resource Management, Financial Management, Marketing and Poverty Alleviation, 3) Law: Strengthening local governance and protection of human rights , 4) Education: Development of IT-based education with Indonesian character 5) Engineering: Disaster Management Management. The results showed that there were 24 titles of student research results with the theme of economics, namely 20 from management study programs and 4 from accounting study programs. Of the 24 themes related to Human Resources there are 2 titles, Financial Management consists of 8 titles, Marketing consists of 14 titles and Poverty Alleviation is not yet available.
Co-Authors -, Dian Retnaningdiah Abdul Ghofur Abdul Majid Toyyibi Agus Suprianto Ahmad Syafii Rahman Arisman Arisman Audrey Zhafira Salma Budiningrum, Endah Wening Cipto Sembodo Citra Ayudiati Daluti Delimanugari Dian Retnaningdiah, Dian Eko Prasojo Endah Wening Budiningrum Endarwati Endarwati Faishol Razak Gita Hapsari Heri Prasetyo Kundharu Saddhono Laksmita Dwi Alea Casta M.N.K Al Amin MA Syarifuddin Mifta Fitriyana Monika Verliana Sunarti Musaropah, Umi NUR INDRIANTORO Paiman Paiman Palevi, Reza Widhar Pamungkas, Leo Dagdyo Reza Widhar Pahlevi, Reza Widhar Rosa, Olivia Rr. Eko Giyartiningrum Rubini Samsudin, Muhammad Agus Satriawan, Rahmat Soekarno Soekarno Subandi Subandi Suharto Suharto Sukamto, Ika Sumiyarsi Utama, Surya Wahyu Wahadah, Tri Nur Wendri Rusli Wendri Rusli, Wendri Yusuf Rajiman, Sarifudin