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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Bisnis dan Humaniora Accounting Research Unit (ARU JOURNAL) JURNAL ABDIKARYASAKTI
Endah Suwarni
Politeknik Negeri Malang
Humanities Economics, Econometrics & Finance Social Sciences

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ESKALASI KOMITMEN INDIVIDU BERDASARKAN LOCUS OF CONTROL DALAM KASUS INVESTASI Endah Suwarni; Bambang Subroto; Gugus Irianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i4.113

Abstract

This study aims to find out whether escalation of commitment at individual who has internal locus of control will be bigger than individual who has external locus of control if getting the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment. The research was conducted by using experiment approach with investment case that was adapted from experiment designed Ghost (1997). Sixty subjects were participation in experiment is the student at six semester of Accounting Study Program–Politeknik Negeri Malang. Experiment applies 2 x 2 factorial designs. Escalation of commitment variabel is investment decision, whereas internal-external locus of control was measured by using Rotter’s instrument (1966). The hypothesis testing was done by using one-way ANOVA (F-Test) and the treatment effect was tested by using post hoc test with scheffe method. Experiment result expresses that escalation of commitment on individual who has internal locus of control was bigger than individual who has external locus of control, when they got the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment.
PELATIHAN PENGOLAHAN SAMPAH UNTUK MEMPRODUKSI KOMPOS DAN MAGGOT BSF DI PERUMAHAN BUMI TUNGGULWULUNG INDAH KOTA MALANG Sumiadji Sumiadji; Basuki Rachmat; Endah Suwarni; Fita Setiati; Futuh Handoyo; Edi Winarto; Padma Adriana Sari
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.722 KB) | DOI: 10.25105/ja.v2i1.12506

Abstract

The community service activities are carried out in the Bumi Tunggulwulung Indah (BTWI) housing where all the residents in this housing namely RT 015-RW 001, Tunggulwulung, Lowokwaru, Malang City. There are problems faced by BTWI residents, the main points can be identified as follows: (1) there is a fairly large volume of waste in the BTWI environment, both leaf waste and kitchen waste (2) dry waste disposal (dry twigs and leaves) requires regular costs. The transportation of kitchen waste is sometimes constrained so that it accumulates and causes pollution, and (3) the accumulation and full volume of waste in the Temporary Shelter (TPS) in the Tunggulwulung sub-district. The results of the residents' deliberation agreed to form a partner team to work with the implementing team for community service activities. The purpose of this waste management training is expected to (1) improve the understanding and behavior of residents in processing waste, (2) reduce the amount of waste that must be transported, and (3) increase the economic value of waste into compost and BSF maggot. The methods applied in community service activities are counseling, training and monitoring. The results of the activity showed that the implementation of the extension succeeded in providing understanding and knowledge about waste management to activity partners. The results of the training were able to overcome the waste problem, reduce the cost of transporting waste and change the economic value of waste into compost and maggot as an alternative feed for catfish supplements.
Modal Intelektual dan Tata Kelola Perusahaan: Pengaruhnya terhadap Kinerja dan Pengungkapan Tanggung Jawab Sosial Perusahaan Erlin Melani; Anna Isrowiyah; Endah Suwarni
Accounting Research Unit (ARU Journal) Vol 3 No 2 (2022): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol3iss2pp11-24

Abstract

Penelitian ini bermaksud untuk menguji hubungan antara modal intelektual dan tata kelola perusahaan terhadap kinerja keuangan dan pengungkapan tanggung jawab sosial. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode amatan tahun 2017-2020. Untuk sampel dipilih secara purposive sampling dan diperoleh sebanyak 9 sampel untuk 1 tahun amatan. Penelitian ini menggunakan data sekunder yaitu annual report dan sustainability report. Data diperoleh dari situs BEI yaitu www.idx.co.id dan juga website perusahaan. Adapun metode pengumpulan data yang digunakan adalah teknik dokumentasi. Analisis data dilakukan dengan metode SEM-PLS. Hasil uji statistik menunjukkan bahwa modal intelektual tidak berpengaruh signifikan terhadap kinerja keuangan dan pengungkapan tanggung jawab sosial. Tata kelola perusahaan juga terbukti tidak berpengaruh signifikan terhadap kinerja keuangan dan pengungkapan tanggung jawab sosial.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Intensitas Aset Tetap terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia) Alfin Irsyad; Endah Suwarni; Basuki Rachmat
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.15

Abstract

The purpose of this study is to investigate the influence of Profitability, Leverage, Company Size and Intensity of Fixed Assets on the Tax Avoidance of subsector food and beverage companies. The research used Purposive Sampling as the data collection technique. From the 30 companies, there were only 14 companies which met the criteria. The data analysis method used a multipe linear regressions. The used 26th version of IBM SPSS Statistics as a data analysis tool. The result of the research showed that there was a postive and significant influence of Company Size on the Tax Avoidance. Meanwhile, Profitability, Leverage, and Intensity of Fixed Assets partially have not significant effect on the Tax Avoidance. The result of simultaneous test showed that there was a not significant influence of Profitability, Leverage, and Intensity of Fixed Assets on the Tax Avoidance.
Co-Authors Alfin Irsyad Anna Isrowiyah Bambang Subroto Basuki Rachmat Edi Winarto Erlin Melani Fita Setiati Futuh Handoyo Gugus Irianto Padma Adriana Sari Sumiadji -