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STMIK Amikom Yogyakarta
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MANAGEMENT OF VILLAGE FUNDS IN ACCORDANCE WITH PERMENDAGRI NUMBER 20 OF 2018 Saputro, Adi; Sholihin, Muhammad Rijalus; Purnomo, Hari
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.835 KB) | DOI: 10.30741/assets.v5i2.691

Abstract

The purpose of this study was to determine the suitability of the Village Fund (DD) financial management cycle in Kunir Lor Village, Kunir District, whether it was in accordance with the cycle. village financial management as regulated in the Minister of Home Affairs Regulation (Permendagri) number 20 of 2018 and to describe the Village Fund Management (DD) accountability system in Kunir Lor Village, Kunir District, Lumajang Regency. This type of research is descriptive research with a qualitative approach where the data obtained from the Office of the Village Hall of Kunir Lor, Kunir District, Lumajang Regency in the form of interviews, documentation, and questionnaires. The data used is primary data, where the data is processed from published data. The results of this study state that the management of village funds is divided into several stages including the planning stage, implementation stage, administration stage, reporting stage and accountability stage to Kunir Lor Village. process whose implementation is still considered ineffective.
Ethnomathematics Exploration on Purun Crafts of Pulau Geronggang for Middle School Mathematics Learning Saputro, Adi; Somakim, Somakim; Darmawijoyo, Darmawijoyo
Jurnal Riset Pendidikan Matematika Vol. 10 No. 1: May 2023
Publisher : Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jrpm.v10i1.54062

Abstract

Mathematical concepts sometimes arise naturally through the culture of a particular community. Mathematics with cultural nuances (ethnomathematics) will contribute greatly to learning mathematics. Ethnomathematics can be used to make it easier for students to learn through a cultural approach. This research aims to: 1) Find out what mathematical concepts are found in the Purun craft of Geronggang Island.  2) Find out what philosophical values are present in the Purun craft of Geronggang Island.  3) Find out how junior high school mathematics learning can be implemented within the context of ethnomathematics in the Purun craft of Geronggang Island. In research data collection, researchers are directly involved in the data collection process through interviews, observation, and documentation. Data was analyzed by carrying out data reduction, data presentation, and data exploration. Variants of shapes and types of Geronggang Island purun crafts contain several aspects of mathematics on geometric material.
The Implementation of Digital Technology to Enhance Energy Business Sustainability Through Operational Performance Improvement Saputro, Adi; Riyadi, Selamet; Lestari, Setyani Dwi; Muhdaliha, Eryco; David, David
Maneggio Vol. 1 No. 6 (2024): Maneggio-Dec
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/ztr7jd54

Abstract

This study investigates the role of digital technology in improving business sustainability in Indonesia's energy sector, focusing on its impact on operational performance. The study aims to investigate how the adoption of digital tools such as automation, smart grid, and data analytics can help improve energy efficiency, reduce operational costs, and promote sustainable business practices. The study takes a quantitative approach and uses SPSS for data analysis to assess the impact of digital technologies on energy companies' operational performance and sustainability. The results show that there is a significant positive correlation between the adoption of digital technologies and both operational performance and business sustainability. These findings suggest that the integration of digital tools can lead to more efficient energy management, reduced costs, and improved sustainability practices in the energy sector. The study provides valuable insights for energy companies and policymakers, offering practical recommendations to aid in the adoption of digital technologies and further promote sustainability efforts in Indonesia's energy industry.
Exploring the relationship between corporate governance and firm value: evidence from LQ45 companies (2010-2014) David, David; Lestari, Setyani Dwi; Saputro, Adi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244674

Abstract

Companies listed in the LQ45 Index in Indonesia are considered to have good and stable performance. However, the influence of the proportion of independent commissioners, the size of the audit committee, leverage, and profitability on firm value still requires empirical research to provide a clearer picture. This study aims to examine the impact of these variables on firm value for companies listed in the LQ45 Index during the period 2010-2014. A quantitative method with panel data regression was used, and the sample was selected using purposive sampling based on the criteria of companies consistently listed in the LQ45 Index for five consecutive years. The independent variables studied include the proportion of independent commissioners, the size of the audit committee, leverage, and profitability, while firm value is the dependent variable. The results show that, on a partial basis, these variables do not have a significant effect on firm value, with probability values above 0.05. However, simultaneously, the four variables have a significant impact on firm value, with probability values below 0.05, indicating that these factors work together in influencing firm value. These findings indicate the importance of focusing on corporate governance and financial structure as a whole, even though these variables do not have a direct partial impact. This study provides insights for investors to consider external factors and economic policies that may have a greater effect on firm value.
Pengaruh Jarak Tempat Tinggal Siswa Terhadap Keaktifannya Mengikuti Kegiatan Belajar Pratisti, Wiwien Dinar; Saputro, Adi
Vifada Journal of Education Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/2023wi1win

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jarak tempat tinggal siswa terhadap keaktifan mereka dalam mengikuti kegiatan belajar. Penelitian dilakukan menggunakan pendekatan kuantitatif dengan metode survei, melibatkan sampel sejumlah siswa dari berbagai latar belakang jarak tempat tinggal berbeda. Data dikumpulkan melalui observasi, wawancara singkat, dan kuesioner untuk mengukur tingkat keaktifan siswa dalam mengikuti pembelajaran di kelas maupun kegiatan ekstrakurikuler. Hasil penelitian menunjukkan adanya hubungan yang signifikan antara jarak tempat tinggal siswa dengan tingkat keaktifannya dalam mengikuti kegiatan belajar. Siswa yang tinggal lebih dekat dengan sekolah cenderung lebih aktif dibandingkan siswa yang tinggal lebih jauh. Temuan ini memberikan implikasi bahwa lokasi tempat tinggal merupakan faktor penting yang perlu dipertimbangkan dalam meningkatkan partisipasi siswa dalam kegiatan pembelajaran.
Leadership Strategies to Achieve Organization with Superior Performance David , David; Riyadi , Selamet; Lestari, Setyani Dwi; Saputro, Adi; Muhdaliha, Eryco
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xeedbh85

Abstract

Effective leadership strategies play a crucial role in achieving superior organizational performance. Leadership approaches such as transformational, visionary, and participative leadership contribute to enhancing productivity, efficiency, and overall organizational success. This study explores the relationship between leadership strategies and organizational performance, emphasizing how effective leadership can foster a positive work environment, drive employee motivation, and support strategic decision-making. Strong leadership is essential in navigating dynamic business challenges, ensuring adaptability, and promoting sustainable growth. The findings suggest that organizations should prioritize leadership development programs and adopt strategic leadership models to optimize performance. Additionally, fostering a culture of innovation, collaboration, and continuous improvement can further enhance organizational effectiveness. This study highlights the importance of leadership as a key factor in organizational success and provides insights into how leadership strategies can be effectively implemented to achieve long-term competitive advantage. Future research may explore additional factors influencing organizational performance, such as corporate culture and technological advancements.
The Role of Dynamic Pricing to Improve Revenue and Competitive Advantage FAIQOH, DINA NADIYAH; JEMMY, JEMMY; SAPUTRO, ADI; MUHDALIHA, ERYCO; KUSNAWAN, AGUS
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fas50936

Abstract

Dynamic pricing is a pricing strategy that allows companies to adjust product prices based on demand, time, and customer behavior. With advances in technology and analytics, the application of this strategy is increasingly widespread, helping companies understand demand patterns in real-time and maximize revenue. Despite providing a competitive advantage, companies must pay attention to transparency and fairness in pricing in order to maintain customer trust. The implementation of dynamic pricing is expected to continue to evolve with the involvement of artificial intelligence and predictive analytics, allowing companies to set prices more accurately according to market conditions. In addition, dynamic pricing also plays a role in supporting sales of products that have a limited shelf life, so as to minimize waste and improve operational efficiency. This strategy also includes dynamic bundle pricing, which can increase customer loyalty through more relevant offers. The provision of discounts in this strategy contributes to an increase in positive interactions and product recommendations, although the impact is often temporary within the retail sector. Overall, dynamic pricing helps companies maintain competitiveness and improve customer satisfaction with more adaptive and data-driven pricing strategies.
ANALISIS PERAN KONSULTAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI KKP CABANG MADIUN Ramadhani, Hanif Rizki; Saputro, Adi; Fidiyawati, Hesti; Yusdita, Elana Era
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 12, No 2 (2024): FIPA 23
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

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

Abstract

ABSTRAKPenelitian ini dilakukan untukmengetahui sejauh mana peran konsultan pajak dalam mempengaruhi kepatuhan wajib pajaknya. Metode yang digunakan adalah kualitatif. Teknik pengumpulan data adalah wawancara serta dokumentasi sebagai bukti melakukan wawancara. Hasil penelitian menunjukkan bahwa konsultan pajak memiliki peran yang signifikan dalam meningkatkan kesadaran dan kepatuhan wajib pajak terhadap peraturan perpajakan melalui bimbingan dan edukasi yang diberikan. Hal ini sejalan dengan temuan bahwa konsultan pajak bukan hanya sebagai pendamping dalam pengelolaan kewajiban pajak, tetapi juga sebagai instrumen untuk meningkatkan kepatuhan wajib pajak dalam sistem pemungutan pajak yang bersifat self-assessment.
Transformasi Digital dan Inovasi Model Bisnis: Strategi Meningkatkan Kinerja Operasional Berkelanjutan Berbasis Kapabilitas Dinamis Saputro, Adi; Riyadi, Selamet; David, David; Muhdaliha, Eryco
Indo-MathEdu Intellectuals Journal Vol. 6 No. 4 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i4.3442

Abstract

Digital transformation has become a core strategy to drive innovation and enhance operational performance in the era of technological disruption. This article aims to analyze the role of business digitalization in simultaneously promoting operational efficiency and business model innovation. Using a systematic literature review of more than 30 academic articles and cross-industry case studies, this study integrates the perspectives of dynamic capabilities, the balanced scorecard, and organizational ambidexterity as analytical frameworks. The findings indicate that the success of digitalization is largely determined by an organization's ability to integrate digital strategy into core business processes, develop sensing, seizing, and transforming capabilities, and balance exploration with exploitation. The study also reveals that implementing technologies such as Big Data Analytics, Artificial Intelligence, and the Internet of Things significantly improves production time efficiency, reduces costs, and enables the creation of new value propositions that better align with customer needs. However, the effectiveness of digital transformation also depends on transformational leadership, organizational culture readiness, and inclusive strategy orchestration. This article recommends an integrative approach to digital transformation, emphasizing sustainable operational excellence through data-driven innovation and adaptive business models.
Kepastian Versus Keadilan: Benturan Nilai dalam Penerapan Asas Kebendaan Pada Hukum Waris dalam Putusan Mahkamah Agung Nomor 2079 K/PDT/2024 Saputro, Adi; Suriana, Ricky Kurniawan; Sibarani, Frisko B.; Oktavian, Adi; Noviana, Juwita
Indo-MathEdu Intellectuals Journal Vol. 6 No. 4 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i4.3464

Abstract

This article examines the conflict of values between legal certainty and substantive justice in the application of property law principles in the context of inheritance, with an analysis of the Supreme Court Decision Number 2079 K/Pdt/2024. This research uses a case study method with a juridical-normative approach. The main object of the research is the inheritance dispute case that has received a final and binding decision (inkracht van gewijsde), namely the Supreme Court Decision Number 2079 K/Pdt/2024 concerning a land inheritance dispute in Takalar Regency, South Sulawesi. Data collection was conducted through document studies of court decisions, relevant legislation, and scientific literature in the field of property law and inheritance. The collected data was then analyzed using qualitative analysis methods with a legal hermeneutics approach. The research findings indicate a gap between the formal proof system in positive law and traditional land ownership practices, which results in the rejection of inheritance claims without formal evidence, even when supported by a history of ancestral possession. A humanistic approach to resolving inheritance disputes requires a reorientation of legal goals through the harmonization of the proof system that considers the local context and strengthens alternative dispute resolution mechanisms. The article concludes the importance of land law reform that accommodates legal pluralism while still providing legal certainty.
Co-Authors 5Deni Tri Laksono Achmad Fiqhi Ibadillah Ahmad Fiqhi Ibadillah Amira Rohadatul Aisy Ardhika Fikri Destiawan Budi Setiawan Darmawijoyo, Darmawijoyo David , David David David Dian Neipa Purnamasari Eryco Muhdaliha Faiqoh, Dina Nadiyah Fidiyawati, Hesti Fransiska, Era HARI PURNOMO Heru Nugroho Hutahean, Fendi Maruba Parlindungan Hutasoit, Erwin Iswati, Heni Jemmy, Jemmy Junaedi Junaedi Kurniawan Suriana, Ricky Kusnawan, Agus Lestari, Setyani Dwi Monika Faswia Fahmi Muttaqin Hardiwansyah Noviana, Juwita Oktavian, Adi Qadri Qadri, Qadri Rahmah, Vavi Rahmiko, Eko Ramadhani, Hanif Rizki Riyadi , Selamet Samian Sami’an, S. Sami’an, Sami’an Sarwono Hardjomuljadi Selamet Riyadi Sibarani, Frisko B. Soekotjo, Sundari Somakim, Somakim Sugandi, Hapit Sugiharto, Dadet Suriana, Ricky Kurniawan Tay, Sherly Wiwien Dinar Pratisti Yanuar, Riko Yusdita, Elana Era