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All Journal Diponegoro Journal of Management BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Journal of Economics and Business Letters Journal of Research in Social Science and Humanities Journal of Accounting and Finance Management (JAFM) Jurnal Masyarakat Madani Indonesia Jurnal Fairness Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Athena: Physical Education and Sports Journal Jurnal Akuntansi Jurnal Pengabdian Mandiri Jurnal Sistem Informasi (JASISFO)
Robinson robinson
Jurusan ManajemenFakultas Ekonomika dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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DEKONSTRUKSI MAKNA TRANSAKSI DALAM AKUNTANSI: SUATU PENDEKATAN IDEALISME SYARIAH ISLAM Robinson, Robinson
BISNIS Vol 2, No 2 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i2.5265

Abstract

Sesuai dengan fungsi filsafat yakni merumuskan kembali muatan moral dan nilai bagi landasan bangunan sains modern, maka akuntansi sebagai bagian dari sains dan teknologi juga harus merumuskan kembali muatan-muatan moral dan nilai dalam kerangka pengetahuan akuntansi tersebut.  Salah satu upaya yang dapat dilakukan untuk merumuskan muatan moral dan nilai dalam akuntansi, yakni dengan memasukkan unsur-unsur nilai moral dalam setiap makna dari definisi akuntansi.  Salah satu kata kunci dari definisi akuntansi adalah transaksi, dimana transaksi menjadi dasar apa yang akan dicatat, diikhtisar dan dilaporkan.  Sehingga sangat penting untuk memastikan makna dari suatu transaksi, serta muatan nilai dan moral didalamnya, apakah suatu kejadian memenuhi kriteria sebagai suatu transaksi atau tidak akan menentukan apakah dapat diproses secara akuntansi atau tidak. Makalah ini mencoba untuk merumuskan muatan moral dan nilai dalam lingkup makna transaksi yang merupakan dasar adanya praktik pencatatan serta proses selanjutnya dalam akuntansi.  Adapun sumber utama dari muatan moral dan nilai adalah dari ajaran agama (dalam makalah ini merujuk pada ajaran agama Islam).  Makna transaksi dalam pandangan Islam dapat di dekonstruksi menjadi suatu akad (tentang kejadian ekonomi) terhadap barang/jasa yang melibatkan dua pihak atau lebih, dimana baik akad, objek maupun pelakunya harus memenuhi rukun dan syarat transaksi sesuai dengan syariat Islam. Pelaku transaksi, dalam suatu transaksi harus jelas keberadannya serta memenuhi kriteria diantaranya adalah berakal. Selain itu menurut syariat Islam pelaku transaksi tidak boleh melanggar prinsip menzhalimi dan dizhalimi serta tidak diperbolehkan menciptakan ketidakpastian (gharar).  Sesuai rukun transaksi dalam syriat Islam, objek transaksi harus jelas keberiadaannya serta tidak boleh melanggar prinsip halal dan haramnya.  Selain itu, objek yang ditransaksikan juga tidak boleh mengandung ketidakpastian dari segi harga, kualitas, kuantitas dan waktu.  Akad transaksi akan batal apabila terdapat kesalahan/kekeliruan objek, paksaan (ikrah), penipuan (tadlis).  Selanjutnya, yang tidak kalah penting adalah bahwa dalam suatu akad transaksi tidak boleh ada unsur riba didalamnya.
PENGARUH PROFESIONALITAS, KETAATAN PADA KODE ETIK, DAN PENGALAMAN AUDITOR TERHADAP PENENTUAN TINGKAT MATERIALITAS Robinson, Robinson
BISNIS Vol 2, No 1 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i1.5246

Abstract

The purpose of this research is the first,  provide empirical evidence o f the influence of professionalism auditor against consideration the level of materiality, adherence to a code of ethics to the level of materiality considerations, the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor on consideration of materiality levels.The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819,  and  4)  Auditor  professionalism,  adherence  to  the  Code  of  Ethics  and  Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STOCK UNDERPERFORMANCE IPOPADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 1998-2012 Robinson, Robinson; Pangestuti, Irene Rini Demi
Diponegoro Journal of Management Volume 4, Nomor 2, Tahun 2015
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.999 KB)

Abstract

This study aims to examine the factors that affect stock underperformance of IPOshares  listed  on  the  Indonesia  Stock  Exchange.  This  study  uses  eight  independent variables, namely hot market (TIME), firm age (Age), underwriter reputation (UR), underpericing (UP), IPO volume (VOL), industry dummy (INDUM), capitalization of IPO (SIZE), with the dependent variable is the underperformance.The sampling technique used was purposive sampling criteria (1) The Company listed its shares on the Indonesia Stock Exchange, (2) Shares IPO companies experienced underperformance in the first period of one year, (3) the company has sufficient data to do research. The data sample obtained was 107 companies. The analytical method used is a multivariate regression. The assumption of classical test and hypothesis test using t- statistic, testing the coefficient of determination (R2), and the F-statistic to test the effect of model variables together with a significance level of 5%. This study also includes the classic assumption normality test, autocorrelation test, heteroscedasticity test, and multicollinearity test.Based on the data normality test results, the study shows that the data are normally distributed. Based on the test results with the classical assumption of multicollinearity test, autocorrelation and heteroscedasticity test did not find any data that deviate from the classical assumption. It shows that the data used in this study are qualified to use a multivariate regression model. From the analysis in this study showsage of the company during  the IPO (Age) variable significant  negative effect  on  stock underperformance. Underprice variable positive and significant effect on stock underperformance.Variable IPO volume (VOL), has a negative and significant impact on the stock underperformance. Variable hot market (TIME), industry dummy (INDUM), and capitalization IPO (SIZE) has a negative correlation coefficient and no significant effect on stock underperformance. Variable underwriter reputation (UR) has a positive correlation coefficient and no significant effect on stock underperformance.
Analysis of the Environmental, Social, and Governance (ESG), Retention Ratio, and Leverage Impacts on Stock Returns with Company Value as a Moderation Variable Pratama, Dimas Umbara; Robinson, Robinson
Journal of Economics Education and Entrepreneurship Vol 5, No 1 (2024): JEE, APRIL 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i1.11870

Abstract

Efforts to enhance company performance through adherence to corporate governance principles are demonstrated in the company's comprehensive ESG (Environmental, Social, and Governance) disclosures. In evaluating these disclosures, it is imperative to weigh the impact of leverage and retention ratio. The survey conducted by Globescan and the Global Reporting Initiative (GRI) has revealed a significant lack of awareness regarding the importance of these factors among typical companies in Indonesia. Hence, this study examined the ESG, retention ratio, and leverage impacts on stock returns with company value as a moderation variable. The samples of this study comprised 14 financial companies listed on the Indonesia Stock Exchange within the timeframe of 2018-2022. Data for the analysis were extracted from the IDX website and the official websites of the respective companies. Employing Eviews 9 software, multiple linear regression analysis was conducted to unravel insights into the relationships under scrutiny. The discerned outcomes unveiled that neither ESG nor leverage significantly impacted stock returns. In contrast, the retention ratio emerged as a potent factor with a noteworthy influence. The company value could moderate the ESG and the retention ratio impacts on stock returns, yet it proved ineffective in moderating the leverage impact on stock returns.
Hubungan Tingkat Kebugaran Jasmani Dan Pengetahuan Peraturan Pertandingan Terhadap Performa Keputusan Wasit Bola Basket DKI Jakarta Di Kompetensi KU – 16 Jakarta Barat Tahun 2022 Robinson, Robinson; Hidayat, Arif
Athena: Physical Education and Sports Journal Vol. 2 No. 1 (2024): Exploring Physical Fitness and Sports Performance
Publisher : S&Co Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56773/athena.v2i1.20

Abstract

Metode yang digunakan dalam penelitian ini adalah deskriptif dengan jenis expost facto, karena penelitian tidak memberikan perlakuan hanya mengambil data di lapangan. Teknik yang dipergunakan adalah tes kebugaran jasmani, pengetahuan peraturan pertandingan dan performa keputusan wasit. Teknik pengumpulan data yang digunakan observasi yang berupa angket mengenai lisensi wasit Waba. Subjek dalam penelitian ini adalah perkumpulan wasit se DKI Jakarta sejumlah 20 orang. Hasil penelitian menunjukan bahwa tingkat kebugaran wasit bola basket PERBASI DKI Jakarta berada dalam kategori baik dengan presentase 89 %. Sedangkan profil performa wasit bola basket PERBASI DKI Jakarta dikategorikan baik dengan presentase sebesar 79 %. Tingkat kebugaran jasmani berpengaruh terhadap performa hal ini ditandai dengan nilai koefisien korelasi (r) sebesar 0,79 dapat diartikan bahwa, terdapat hubungan yang signifikan atau kuat kebugaran jasmani dengan performa wasit bola basket PERBASI DKI Jakarta. Hasil penelitian ini dapat menjadi rujukan serta titik awal untuk mengkaji lebih lanjut mengenai aspek-aspek lain yang turut berkontribusi terhadap kinerja wasit bola basket, seperti kecerdasan spasial dan kecerdasan spiritual
The Role of Political Factors, Leadership and Human Resource Quality on Budgeting Conflict Management in Local Government Robinson, Robinson; Herawansyah, Herawansyah; Sundari, Ayun
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.252-261

Abstract

Abstract: This study aims to provide empirical evidence of the influence of political factors, leadership and the quality of human resources on budgetary conflict management. The population in this study were all members of the Regional House of Representatives (DPRD) and the Regional Government Budget Team (TAPD). This research was tested using multiple linear regression analysis. The results of the study indicate that Political Factors affect budgeting conflict management in the local government and the Quality of Human Resources has an effect on Budgeting Conflict Management. However, leadership has no effect on Budgeting Conflict Management in the local government. The limitation of this research is that in the data collection process, the information provided by respondents through questionnaires sometimes does not show the true opinion, where the results of the study are highly dependent on the results of the questionnaires distributed which allow the tendency for bias to still exist.
SOSIALISASI PEMANFAATAN MEDIA SOSIAL UNTUK STRATEGI DIGITAL MARKETING PENGURUS KOPERASI KARYAWAN RUMAH SAKIT PUSRI Sari, Diah Novita; Supani, Ahyar; Mardiana, Mardiana; Meiriska, Ienda; Novrianty, Rizky; Robinson, Robinson
Bagimu Negeri Vol 9, No 1 (2025)
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/bagimunegeri.v9i1.2863

Abstract

Perkembangan teknologi digital telah mendorong transformasi dalam berbagai sektor, termasuk koperasi. Koperasi sebagai entitas ekonomi kerakyatan dituntut untuk adaptif dalam menghadapi era digital, khususnya dalam hal pemasaran. Namun, masih banyak koperasi yang belum memanfaatkan media sosial secara optimal sebagai strategi digital marketing, termasuk Koperasi Karyawan Rumah Sakit Pusri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengurus Koperasi Karyawan Rumah Sakit Pusri dalam memanfaatkan media sosial Instagram sebagai sarana promosi koperasi. Metode yang digunakan adalah pendekatan edukatif-partisipatif, melalui tahapan pemaparan materi, pelatihan teknis, sesi tanya jawab, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman konsep digital marketing sebesar 80% dan peningkatan kemampuan teknis dalam membuat serta mengelola akun Instagram bisnis koperasi. Selain itu, peserta mampu menghasilkan konten promosi yang siap digunakan. Kegiatan ini menunjukkan bahwa dengan pendekatan yang tepat, koperasi dapat beradaptasi dengan cepat terhadap strategi pemasaran digital. Diharapkan ke depan koperasi dapat mengembangkan tim media sosial internal dan melanjutkan pelatihan secara berkelanjutan.
SOLVENCY OF LOCAL GOVERNMENT BUDGETS IN THE SOUTHERN SUMATRA REGION FOR THE 2020-2023 FISCAL YEARS Wulandari, Juminten; Robinson, Robinson
Journal of Research in Social Science and Humanities Vol 5, No 2 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i2.345

Abstract

This study aims to analyze the solvency of local government budgets in the southern Sumatra region. The method used is quantitative with a descriptive approach. Secondary data were obtained from the budget implementation reports of local governments in the Sumbagsel region for the 2020-2023 fiscal years. The population in this study consisted of 65 local governments in the Sumbagsel region. Sampling was conducted using a saturated sampling technique, where all members of the population were included as samples in the study. The results of the study indicate that in the Sumbagsel region from 2020 to 2023, the average budget solvency index (0.44) exceeded the financial health indicator, meaning that local governments in Sumbagsel were able to meet their budget obligations and cover expenditures from existing revenues. Budget solvency was classified as adequate and reflected sound financial management. At the district level, the average budget solvency index for Cluster 1 (0.43), Cluster 2 (0.46), and Cluster 3 (0.53) all indicate healthy financial conditions, signifying greater capacity for local governments to fund operational expenditures. Cluster 3 has the highest solvency and budget flexibility. At the city government level, there are two clusters with average budget solvency indices of 0.31 for Cluster 1 and 0.36 for Cluster 2. Both clusters have exceeded the minimum financial health threshold of 0.142, but Cluster 2 has better and more stable financial conditions than Cluster 1. A comparative analysis based on clusters in districts/cities shows good budget solvency. However, Cluster 1 in cities has the lowest budget solvency level.
Analisis Kondisi Keuangan Pemerintah Daerah Wilayah Sumbagsel Menggunakan Model Sistem Pemantauan Tren Keuangan (SPTK) Aulia Rachmadina, Izza; Robinson, Robinson
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1861

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi keuangan pemerintah daerah wilayah Sumatera bagian selatan (Sumbagsel) menggunakan model Sistem Pemantauan Tren Keuangan (SPTK). SPTK menggunakan dua faktor utama yaitu faktor keuangan yang terdiri dari 3 dimensi dengan 15 indikator perhitungan dan faktor lingkungan yang terdiri dari 1 dimensi dengan 3 indikator perhitungan. SPTK dipilih karena indikator pengukuran yang komprehensif dan berfungsi sebagai sistem peringatan dini bagi pemerintah daerah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan teknik pengumpulan data dokumentasi yang berasal dari data sekunder berupa Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD) dan data demografi wilayah Sumbagsel tahun 2019-2023. Populasi dalam penelitian ini adalah 60 pemerintah daerah kabupaten dan kota wilayah Sumbagsel. Pengambilan sampel dalam penelitian ini menggunakan teknik non-probability sampling dengan cara sampling jenuh. Hasil penelitian menunjukkan lebih dari 50% pemerintah daerah wilayah Sumbagsel memiliki pengelolaan utang daerah yang buruk ditandai dengan cenderung menurunnya indikator-indikator perhitungan pada dimensi struktur utang. Pemerintah kota cenderung memiliki tingkat pengangguran yang tinggi dengan nilai rata-rata sebesar 5,33-7,04%, sedangkan pemerintah kabupaten cenderung memiliki tingkat kemandirian keuangan yang rendah karena masih bergantung pada sumber dana pemerintah pusat dan provinsi ditandai dengan tingginya nilai indikator rasio antarpemerintah sebesar rata-rata 0,84-0,91 serta perolehan Pendapatan Asli Daerah (PAD) yang masih sangat rendah ditandai dengan rendahnya nilai indikator rasio kemandirian dan rasio PAD per belanja sebesar rata-rata 0,07-0,10.
Simple Financial Recording Training Using Excel For Vocational School Students Putra, Danang Adi; Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robinson, Robinson
Jurnal Pengabdian Mandiri Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i1.897

Abstract

This training aims to improve the financial recording skills of Vocational High School (SMK) students through the use of Microsoft Excel as a practical tool. The problem that is often faced by vocational school students, especially majoring in accounting or business, is the lack of understanding and skills in conducting financial recording systematically and efficiently. In this activity, participants were trained starting from the introduction of the basic functions of Excel, the creation of simple financial report formats, to the use of basic formulas such as SUM, IF, and VLOOKUP to support basic accounting processes. This training was carried out in the form of an interactive workshop for two days with lecture methods, hands-on practice, and discussion. The results of the evaluation showed an increase in students' understanding and skills in compiling daily and monthly financial reports using Excel. This activity also encourages students to be better prepared to face the needs of the world of work, especially in the fields of administration and finance. With a hands-on approach, this training has a positive impact on the mastery of basic technology and accounting for vocational school students.
Co-Authors Ahmad Zarkasih Arif Hidayat Astiakurnia Putri, Ratih Aulia Rachmadina, Izza Aziza, Nurna DERI DARFIN, DERI Fachruzzaman, Fachruzzaman Fitranita, Vika Herawansyah, Herawansyah Indriani, Rini Irene Rini Demi Pangestuti Irman Puansah Kamaluddin Kamaluddin Mardiana Mardiana Meiriska, Ienda Merchilia, Setiandini Meriana Meriana Midiastuty, Pratana Puspa Ninditama, Ilsa Palingga Novrianty, Rizky Pratama, Dimas Umbara Putra, Danang Adi Ramadanti, Um Fajri Ridwan Effendi Sari, Diah Novita Sumarlan, Ahmad Sundari, Ayun Supani, Ahyar Suranta, Eddy Taroman, Hendra Triputrajaya, Andi Ihsan Widji, Theresia Willy Abdillah Wulandari, Juminten Yudha Satria, Romi Zulkarnaini Zulkarnaini