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All Journal INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni J@TI (TEKNIK INDUSTRI) Journal of Marine Research IQTISHODUNA Paramita: Historical Studies Journal Indonesian Journal of Conservation Abdimas Forum Ilmu Sosial Trikonomika: Jurnal Ekonomi Akuntansi Krida Wacana JAM : Jurnal Aplikasi Manajemen Habitat JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Teknik Industri Educational Management JESS (Journal of Educational Social Studies) Journal of Indonesian History Journal of Geoscience, Engineering, Environment, and Technology Jurnal Taman Vokasi Squalen Bulletin of Marine and Fisheries Postharvest and Biotechnology JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Ilmu Kedokteran dan Kesehatan Journal of Primary Education J-Dinamika: Jurnal Pengabdian Kepada Masyarakat International Journal of Cultural and Art Studies (IJCAS) JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Edunomika (JIE) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Graha Pengabdian Psyche: Jurnal Psikologi Jurnal Pengabdian UNDIKMA Mechonversio: Mechanical Engineering Journal International Journal of Community Service Jurnal Otoranpur Jurnal Pedagogi Olahraga dan Kesehatan Innovative: Journal Of Social Science Research Journal of Sustainable Community Service Lex Lectio Law Journal West Science Social and Humanities Studies INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE The Eastasouth Journal of Information System and Computer Science International Journal of Renewable Energy Development Jurnal Pengabdian Masyarakat Nusantara Health Dynamics Journal of Education Sciences (Edusci) Nusantara Economics and Entrepreneurships Journals KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Journal of International Accounting, Taxation and Information Systems Journal of Community Empowerment Indonesian Journal of Aerospace
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Prodi Kebidanan Magetan Poltekkes Kemenkes Surabaya
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PENGARUH KUALITAS PELAYANAN DAN LOKASI TERHADAP KEPUASAN PELANGGAN DAN DAMPAKNYA TERHADAP LOYALITAS PELANGGAN BAROKAH LAUNDRY Lestari, Ratna Puji; Subagyo, Subagyo; Purnomo, Hery
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/1dzvze69

Abstract

Studi yang memiliki tujuan mengetahui pengaruh kualitas pelayanan dan lokasi terhadap kepuasan pelanggan dan dampaknya pada loyalitas pelanggan Barokah Laundry. Studi ini memakai pendekatan kuantitatif kasualitas. Populasi penelitian merupakan pelanggan pengguna jasa Barokah Laundry yang jumlahnya tidak diketahui. Sampel ditentukan sejumlah 40 yang diambil menggunakan purposive sampling. Pengumpulan data memakai metode kuesioner. Penganalisisan data memakai Analisis Regresi Linier Berganda. Hasil studi menunjukkan bahwasanya kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan Barokah Laundry, lokasi tidak berpengaruh signifikan terhadap loyalitas pelanggan Barokah Laundry, kualitas pelayanan berpengaruh signifikan terhadap loyalitas pelanggan, lokasi tidak berpengaruh signifikan terhadap loyalitas pelanggan Barokah Laundry, kepuasan pelanggan berpengaruh signifikan terhadap loyalitas pelanggan Barokah Laundry, kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan dan dampaknya terhadap loyalitas pelanggan Barokah Laundry, lokasi tidak berpengaruh signifikan terhadap kepuasan dan dampaknya terhadap loyalitas pelanggan Barokah Laundry, kualitas pelayanan dan lokasi terhadap kepuasan pelanggan dan dampaknya terhadap loyalitas pelanggan Barokah Laundry berpengaruh signifikan.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI 2020-2021 Santika, Zefanya Diva; Subagyo, Subagyo; Widodo, Moch. Wahyu
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/y7gtgq49

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh risiko bisnis, struktur aktiva, profitabilitas dan pajak terhadap struktur modal perusahaan infrastruktur yang terdaftar di BEI periode 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 22 perusahaan infrastruktur yang dipilih menggunakan teknik purpossive sampling. Analisis data menggunakan regresi linear berganda menggunakan SPSS for windows versi 23. Kesimpulan dari penelitian adalah risiko bisnis dan pajak berpengaruh terhadap struktur modal, sedangkan struktur aktiva dan profitabilitas tidak berpengaruh signifikan terhadap struktur modal perusahaan infrastruktur yang terdaftar di BEI  2020-2022.  
ANALISIS VALUASI HARGA SAHAM DENGAN PENDEKATAN PRICE EARNING RATIO DAN PRICE TO BOOK VALUE SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI Azizah, Tiyas Nur; Subagyo, Subagyo; Widodo, Moch. Wahyu
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 3 (2024): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/57pjdn67

Abstract

Tujuan penelitian ini menganalisis kewajaran harga saham pada kondisi overvalued, undervalued dan fairvalued dengan perbandingan harga pasar dan nilai intrinsik saham perbankan di BEI periode 2019-2022. Teknik analisis dengann pendekatan Price Earning Rasio (PER) dan Prce to Book Value (PBV). PER dan PBV diuji menggunakan teknik Root Mean Square Error (RMSE) untuk mengetahui pendekatan yang tepat memvaluasi harga saham. Teknik pemilihan sampel menggunakan purposiive sampliing, terdapat 11 sampel perusahaan sub-sektor perbankan. Sumber data dari www.idx.co.id berupa laporan keuangan tahunan. Hasil penelitian dengan pendekatan PER periode 2019-2022 menunjukkan bahwa 11 sampel perusahaan berada pada kondisi undervalued. Sedangkan pendekatan PBV tahun 2019-2021 terdapat 8 perusahaan kondisi undervalued dan 3 perusahaan pada kondisi overvalued. Pada tahun 2022 pendekatan PBV terdapat 7 perusahaan pada posisi undervalued dan 4 perusahaan pada posisi overvalued. Hasil uji RMSE menunjukkan pendekatan PER merupakan pendekatan yang tepat dalam memvaluasi harga saham karena memiliki nilai RMSE lebih kecil dibandingkan dengan pendekatan PBV.
Analysis of the Moral Obligations of AI Developers Thru the Principle of Explainability in the Perspective of Kantian Deontological Ethics: A Qualitative Study Fauziyah, Rizma; Winarno, Agung; Subagyo, Subagyo
The Eastasouth Journal of Information System and Computer Science Vol. 3 No. 02 (2025): The Eastasouth Journal of Information System and Computer Science (ESISCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esiscs.v3i02.816

Abstract

The proliferation of "Black Box" Artificial Intelligence systems creates a significant ethical void regarding accountability and user autonomy, fundamentally challenging the right of individuals to understand decisions affecting their lives. This study aims to analyze the moral obligations of AI developers to implement Explainability (XAI) using the rigorous normative framework of Kantian Deontological Ethics. Employing a qualitative research design with conceptual analysis, the study utilizes secondary data from Kant's foundational texts and contemporary literature on algorithmic transparency, applying the Categorical Imperative as the primary lens. The findings conclude that the deployment of non-explainable AI constitutes a direct violation of Kant’s Formula of Humanity, as it reduces users merely to means for achieving computational goals rather than treating them as autonomous, rational agents. Furthermore, the practice fails the Universal Law test, which prohibits the universalization of opacity in decision-making processes. Consequently, the study asserts that Explainability is a non-negotiable moral duty for developers, establishing that predictive accuracy cannot ethically justify the erosion of human autonomy, thereby demanding a paradigm shift from utilitarian efficiency to deontological adherence in AI development.
Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.121

Abstract

This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
OPTIMIZATION OF ORIGINAL VILLAGE INCOME THROUGH BUSINESS MANAGEMENT ASSISTANCE ACTIVITIES FOR VILLAGE-OWNED ENTERPRISES (BUMDES) IN SUMBEREJO VILLAGE Subagyo, Subagyo; Agus, Afwan Hariri; Murdiono, Achmad
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.529

Abstract

BUMDes is a business entity owned by the village, where the whole or part of the capital is owned by the village through inclusion in a way originating directly from the village's resources. The development of BUMDes aims to strengthen the village's economic institutions and serve as a tool for utilizing the local economy, leveraging various potential types that exist within the village. Sumberejo Village is one of the villages in the Gedangan District, Malang Regency. The methods employed include survey methods, mentoring, and training, observing the village's potential as a creative business unit within society. The training model for BUMDes is designed by combining in-class and outdoor methods, tailored to the participants' needs, providing direct interaction opportunities for participants and BUMDes activists. The target audience for this Community Partnership Program includes BUMDes administrators/organizers and the Sumberejo Village government apparatus in the Sumberejo Subdistrict, Malang Regency. The objectives of this program are to enhance the administrators' abilities in: 1) understanding the method to map the village's asset and develop strategies for achieving village independence, 2) comprehending the method to initiate, determine the type of business, and develop BUMDes as a village-owned business institution, and 3) designing a development strategy for BUMDes to enhance the Village's Original Income. This activity is expected to contribute to the public economic empowerment by adopting BUMDes and providing solutions that can address partner problems effectively.
Transformation of Cooperative Financial Governance Through Implementation of Cooperative Accounting Information System (SIKOP) Based on SAK EP in Blitar Regency Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.967

Abstract

Cooperatives are one of the important pillars in the economic development of the community, especially in Blitar Regency. However, many cooperatives still face serious challenges in accountable and transparent financial governance. The low understanding of Private Entity Financial Accounting Standards (SAK EP) and the limited use of information technology are the main obstacles in preparing reliable financial reports. This community service activity aims to transform cooperative financial governance through the development and implementation of the Cooperative Accounting Information System (SIKOP) based on SAK EP. The approach used is Participatory Action Research (PAR), involving 30 production cooperatives in Blitar Regency as partners. The activities were carried out through the stages of identifying needs, developing systems, intensive training, and assisting in implementation and evaluation. The results of the activities showed a significant increase in the understanding and skills of cooperative administrators in preparing financial reports according to standards, as well as increasing the efficiency and accuracy of recording financial transactions. With the implementation of SIKOP, partner cooperatives also showed increased transparency and accountability which had an impact on member trust and potential access to funding. This program shows that digitizing SAK EP-based financial reports through SIKOP can be an effective solution in building professional, accountable, and sustainable cooperative governance.
Revitalizing Local Economic Potential through Ornamental Plant–Based Ecoprint Training in Malang, Indonesia Fuad, Muhammad; Subagyo, Subagyo; Prohimi, Afwan Hariri Agus; Sakdiah, Fitri Hosnul Halimatus
Journal of Community Empowerment Vol. 5 No. 2 (2025): Journal of Community Empowerment
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jce.v5i2.35384

Abstract

The Kampoeng Bunga Grangsil Service Cooperative in Jambangan Village, Malang Regency, has significant potential to develop a creative economy based on ornamental plants, yet economic activities have declined due to limited product innovation. This community service program aimed to revitalize local economic potential through ecoprint training and mentoring as a strategy for cooperative business diversification. The program was implemented through preliminary observation, participatory training, hands-on practice, and evaluation of sustainability outcomes. The results indicated a 62% increase in participants’ understanding of ecoprint techniques. Approximately 85% of participants were able to produce independent ecoprint products, while 80% expressed interest in developing ecoprint-based businesses. The activity improved community technical skills and strengthened the role of the cooperative as a center for village creative-economic development. Furthermore, the program supports the achievement of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production) through environmentally friendly technology and community-based economic empowerment.
Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors Murdiono, Achmad; Zen, Fadia; Subagyo, Subagyo
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.121

Abstract

This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
Co-Authors Achmad Murdiono Achmad Slamet Adirinekso, Gidion Afwan Hariri Agung Winarno Agus Sabdono Agus Triyanto Agus Wahyudin Ahmad Fudholi Ahmad, Nasarudin Ali Djunaedi Aliami, Sri Amanah, Roudhotul Amin Yusuf Anas, M. Andi Basuki, Andi Andi Rahadiyan Wijaya, Andi Rahadiyan Andi Suhardiyanto Andi.R. Wijaya Anggini, Anggini Anggrelanggi, Arsy Ari Gunawan Arifin, Muhammad Subhan Arifudin Idrus Arini, Diah Ayu Arthur Daniel Limantara, Arthur Daniel Asmarani, Kartika Assa, Adrie Frans Azizah, Tiyas Nur Bambang Ekanara Bambang Siswanto Bambang Subiyanto, Bambang Bayu Kristanto, Septian Burhanudin, Moch Arif Burhanudin, Moch Arif Buyung Adi Dharma Catyaningsih, Riyatmi Damasa, Nie Melani Damayanti, Elok Deni Iskandar Dewajani, Heny Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Diana Frederica Djohar Maknun Donatus Hendra Amijaya Dwi Budi Santoso Dwi Wulandari Efendi, Adhan Eka Desy Purnama Ema Nurzainul Hakimah, Ema Nurzainul Erma Kumala Sari Ermawan Susanto Eva Banowati Fadia Zen Faisol Faisol Farid Imam Nurhadi Fauji, Diah Ayu Septi Fauziyah, Rizma Filianti, Filianti Fitraini Fitraini GESTY ERNESTIVITA Gunawan, Novita Hadi Soejoko, Dodi Kusuma Hadwi Prihatanta Hakimah, Ema Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Hayati, Fina Nur Herni Kurniawati Hery Purnomo Hery Purnomo Iskandar, Victor Lamberto Iwan Harsono Jayusman Jayusman Juhadi Juhadi Komarudin, Udin Kusman, Kusman Kusuma, Lia Mar’atus Kusumaningtyas, Nisa Lestari, Ratna Puji Lulu Nurul Istanti Lusiani, Cucuk Evi Madziatul Churiyah Malik, Ibnu Margono Margono Martien Herna Susanti Martitah Martitah Mat Said, Dalila Miswanto Miswanto Mochamad Muchson Mohamad Anis, Mohamad Monika, Suci Muhammad Fuad Muntari, Witi Muntari Muntari, Witi Muntari Nadapdap, Gindo Natalia Natalia Ningsih, Yuliya Trisna Nirmala, Annisa Najla Noferiman Zai, Petrus Noorden, Zulkarnain Ahmad Nopriyantoro, Diyan Novie Susanto Nugroho , Jatmiko Wahyu Nurul Ainna, Nurul Oktavia Oktavia Pamungkas, Bimantara Diaz Poniran Yudho Leksono Prakoso, Habib Ramdhan Prastiyo, Deni Eko Prayitno Prayitno Priyanto, Agustinus Sugeng Priyono Priyono Putri Nur Fitria, Putri Nur Putri, Cindya Alma Prameswari Putri, Cinthya Ruhanto Putut Har Riyadi raharjo, itot bian Rahayu, Stefani Agustin Rahayu, Tri Puspito Rajani, Ahmad Ramadhanti, Ramadhanti Ratih Setyaningrum Ravik Karsidi Retno Indriartiningtias Rino Sardanto Riswandi, D.Iwan Riwayatiningsih, Rika Romadhon Romadhon Rosalinda, Nike Ana Rr. Forijati -, Rr. Forijati S.Pd. M Kes I Ketut Sudiana . Safitri, Anissa Fauzijah Rizky Safitri, Anissa Fauzijah Rizky Sakdiah, Fitri Hosnul Halimatus Sakdiyyah, Dewi Ayu Samidjo Samidjo, Samidjo Santika, Zefanya Diva Santoso, Elkana Lewi Saputra, Tri Adi Saputri, Heni Beti Sari, Lita Deviana SB, Sigit Wisnu Septian Bayu Kristanto Sigit Purnomo Sismadiyanto Sismadiyanto Sri Rulianah, Sri Sri Wiwoho Mudjanarko, Sri Wiwoho Sudarmanto, Hery Lilik Sudiami, Dinok Sugiono Sugiono Suhendra, Eupharasia Susy Sulistiyani, Rika Mbir Suparmin Suparmin Suryaningtyas, Ade Susanta, Putu Adi Susetyo , Eko Susilo, Artika Candra Mei Suwito Eko Pramono Syafruddin, Afis Baghiz Syihabudin, Ahmad Teguh Supriyanto Tengku Riza Zarzani N Terisma, Elsa Unung Tinton Dwi Atmaja TIWI NURJANNATI UTAMI Totok Sumaryanto, Totok Tri Winarsih Tri Yuliani, Tri Tsabit Azinar Ahmad Ulfah Amalia Wahyu Widodo Wasino Wasino Wati, Dini Eka Widodo, Moch Wahyu Widyatmoko, Ardi Wijaya, Dani Rizky Wulandari, Putu Irma yogi prasetyo Yuli Agustina, Yuli Yuli Soesetio Yulia Devi Ristanti, Yulia Devi Zakia, Norma Zuliani