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Pengaruh Hedonic Lifestyle, Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Keuangan pada Generasi Z dengan Gender sebagai Variabel Moderasi Nirmala, Annisa Najla; Agustina, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.48570

Abstract

The evolution of the times necessitate individuals to cultivate prudent financial behavior. It was found that many students in the city of Malang revealed a prevalence of hedonistic lifestyle. Many studens in the city of Malang easily felt FOMO (fears of missing out) about a trend. So, the purpose of this study was to investigate how a hedonic lifestyle, financial literacy, and financial attitudes affect the financial behavior of generation z students in Malang city. The research uses a quantitative approach, focusing on generation z students in Malang city as the population with 210 respondents. The results show that financial behavior is negatively impacted by a hedonic lifestyle, while financial literacy and financial attitudes have a positive influence. However, gender does not have any effect on the relationship between hedonic lifestyle, financial literacy, financial attitudes, and financial behavior. The findings of this study are the financial behavior of students in Malang city can be said to be quite good, but still have a hedon lifestyle, becauda of low self-reliance Keywords: Hedonic Lifestyle, Financial Literacy, Financial Attitudes, Financial Behaviour, Gender
DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION Soesetio, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul; Zen, Fadia
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.05

Abstract

Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.
PELATIHAN PENYUSUNAN MODEL PEMBELAJARAN RENANG BERBASIS NILAI-NILAI MORAL RELIGIUS BAGI MAHASISWA FIK UNY Sismadiyanto, Sismadiyanto; Susanto, Ermawan; Subagyo, Subagyo
INOTEKS: Jurnal Inovasi Ilmu Pengetahuan,Teknologi, dan Seni Vol 14, No 1 (2010)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.065 KB) | DOI: 10.21831/ino.v14i1.2286

Abstract

This training aims at giving preview in the arrangement of swimming teaching model based on religious moral values for students of FIK UNY. There  are  two  approaches  for  activities  method.  First  is  theoretical approach which consists of material presentation, discussion, and question answer. Second one is practical approach which consists of mastering the swimming basic technique, class management based on religious moral values, water games, etc. Each of approaches then was evaluated using  swimming teaching program based on religious moral values. The material presentation focuses on: theoretical and practical material about swimming basic skill, swimming rules, basic safety water, and swimming teaching model based on religious moral values. The indication of training successfulness could be seen from the high motivation of participants in following it and also from the new science and skill about swimming learning model based on religious moral values that was gotten. The program of people service was going well and followed by 31 of participants. Based on result discussion that was presented then there are some high light points: (1) There are lots of students voices that hoping a special class in swimming subject which separates male and female students, (2) They also want to use swimsuit that can close over the body, (3) there is a tension from female students who wear veil then she leave out it because of swimming rule about cloth manner in swimming class, (4) time for swimming class is just same with public visitors who also use same facilities of pool so then it could be like a public show for them, (5) It should be a female teacher for female students and a male teacher for males
Application of e-Leaflet-Assisted Jigsaw-Type Cooperative Learning Model to Improve Communication Skills of Class X Students on Ecosystem Materials Ramadhanti, Ramadhanti; Maknun, Djohar; Ekanara, Bambang; Subagyo, Subagyo
Jurnal Edusci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Annpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/edusci.v2i6.790

Abstract

Background. To maximize both, a learning model is needed that can combine them, such as the Jigsaw learning model. Aims. The objectives of this research are to: (1) identify the application of Jigsaw learning model assisted by e-Leaflet to communication skills; (2) analyze the differences in communication skills in students who use e-leaflet assisted learning model and those who use Leaflet assisted learning model; (3) analyze student responses during the implementation of Jigsaw learning model assisted by e-Leaflet. Methods. This study used a quasi-experimental method with a Nonrandomized Control Group Pretest-Posttest Design involving two classes at SMAN 1 Dukupuntang. The sample was selected through purposive sampling. Data collection was done through observation, e-Leaflet product assessment, communication skills test, questionnaire, and interview. Result. The results showed that: (1) the activity of students in the experimental class was excellent, and their communication skills were higher than those in the control class; (2) based on the analysis of test scores, there was a significant difference in students' communication skills; and (3) students' responses to the Jigsaw learning model assisted by e-Leaflet were high in terms of the effectiveness of e-Leaflet, involvement in the Jigsaw model and communication skills. Conclusion. This study confirms that the Jigsaw learning model, assisted by e-Leaflet, can improve students' activity and communication skills, although its application still presents obstacles. Implementation. The application of the Jigsaw model requires more attention to student characteristics and the provision of adequate facilities and technology to ensure the learning process runs optimally
Teknologi RANCANG BANGUN SISTEM PENGGERAK RODA PADA KENDARAAN WIKAN TACTICAL ELECTRIC VEHICLE : otoranpur prasetyo, Yogi; Santoso, Budi; Subagyo, Subagyo
Jurnal Otoranpur Vol. 5 No. 1 (2024): Jurnal Otoranpur
Publisher : Pustaka Poltekad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54317/oto.v1i1.483

Abstract

penggunaan bahan bakar minyak dapat menimbulkan emisi dimana emisi tersebut dapat mengakibatkan polusi udara dan pemanasan global untuk mengurangi pemakaian bahan bakar minyak diperlukan kendaraan hemat energi, kendaraan mobil listrik sendiri memerlukan system transmisi yang berfungsi untuk meneruskan daya dari sumber penggerak ke roda dengan mengatur putaran sesuai tingkat kecepatan yang diinginkan. Beberapa komponen yang saling berkaitan diantaranya motor penggerak, gardan dan roda komponen tersebut termasuk dalam komponen utama agar mobil listrik dapat melaju, oleh sebab itu peneliti akan merancang suatu alat sistem penggerak roda pada kendaraan Wikan Tactical Electric Vehicle. Penelitian ini menggunakan metode eksperimen untuk memperoleh data-data kuantitatif untuk membuktikan data kualitatif dari hipotesis. Berdasarkan hasil perhitungan dan hasil pengujian yang telah dilakukan didapat hasil bahwa Gaya tangensial yang terjadi pada roda gigi 1 terhadap roda gigi ke 2 sebesar 40,8 N, dan gaya tangensial pada roda gigi 3 terhadap roda gigi 4 sebesar 191.25 N serta Rasio yang terdapat pada masing masing roda gigi pada sistem transmisi memiliki nilai 3.85, roda gigi ke dua memiliki nilai 0.4 dan roda gigi ke 3 memiliki nilai 3.2. Namun jika dirata-ratakan mempunyai perbandingan rasio dengan nilai 1:11.52. Kata kunci: Motor Penggerak,Roda Gigi, Torsi
In-Silico Approach of Mole Crab (Emerita sp.) Peptides Produced by Alcalase Hydrolysis Romadhon, Romadhon; Sabdono, Agus; Subagyo, Subagyo; Triyanto, Agus; Riyadi, Putut Har; Amalia, Ulfah
Squalen, Buletin Pascapanen dan Bioteknologi Kelautan dan Perikanan Vol 20, No 1 (2025): May 2025
Publisher : :Agency for Marine and Fisheries Research and Human Resources, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/squalen.1018

Abstract

One type of mole crab in Indonesia is Emerita sp., which has a fatty acid content of 3.57% and crude protein content of 32.42% (100 mg). The use of mole crabs is currently limited to food sources; therefore, it is necessary to conduct research to optimize the use of mole crabs, which are a source of protein hydrolysate. The samples were used under fresh conditions and stored at −20°C before processing. This study aimed to produce protein hydrolysates from moles of crabs. This hydrolysate is produced by enzymatic hydrolysis of marine back-down raw materials using alcalase. In silico analyses have identified the potential of marine-receding protein hydrolysates. The results of in silico analysis using BIOPEP and Peptide Ranker revealed that these peptides exhibited multiple bioactivities, including ACE inhibition, DPP-IV inhibition, and antioxidative and anti-inflammatory effects. The dipeptide PW (Pro-Trp) achieved the highest Peptide Ranker score of 0.993, with a predicted dual function as an antioxidant and DPP-IV inhibitor. Molecular docking confirmed strong binding affinities to target receptors, with the AF peptide displaying the best interaction against ACE (−129.70 kcal/mol) and GH peptide against DPP-IV (−113.68 kcal/mol). These results suggest that mole crab hydrolysate contains promising peptides with potential applications as nutraceuticals, particularly in the management of hypertension and type 2 diabetes mellitus. The highest potency based on the in-silico peptide hydrolysate has a strong antihypertensive effect. Further in vivo research is needed to explain the potential of sea retreat peptides as bioactive antihypertensive agents in peptide form.  
Tingkat pengetahuan dan implementasi komponen latihan penurunan berat badan pada remaja overweight Nurhadi, Farid Imam; Subagyo, Subagyo; Margono, Margono; Prihatanta, Hadwi
Jurnal Pedagogi Olahraga dan Kesehatan Vol 6, No 1 (2025)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpok.v6i1.24192

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat pengetahuan dan implementasi komponen latihan penurunan berat badan pada remaja overweight. Penelitian ini mengukur tingkat kepahaman remaja overweight terhadap komponen latihan FITT dan implementasinya saat latihan. Metode penelitian menggunakan deskriptif kuantitatif, melibatkan 301 remaja overweight. Data dikumpulkan melalui pengisian angket secara langsung, kemudian dianalisis menggunakan statistik deskriptif. Hasil penelitian menunjukkan bahwa dari 301 remaja overweight, tingkat pengetahuan pada komponen frekuensi 42,9% remaja paham tentang jumlah frekuensi latihan, sedangkan 57,1% tidak paham. Sebanyak 41,9% paham tentang intensitas, sedangkan 58,1% tidak paham. Sebanyak 49,8% mengetahui durasi latihan penurunan berat badan, sedangkan 50,2% tidak paham. Sebanyak 48,8% mengerti jenis latihan untuk menurunkan berat badan, sedangkan 51,2% tidak paham. Hasil penelitian tentang implementasi komponen latihan menunjukkan bahwa hanya (15,3%) yang melakukan latihan dengan frekuensi minimal 3 kali dalam satu minggu, sedangkan 84,7% tidak mampu memenuhi frekuensi latihan. Terdapat 10,9% yang mengukur denyut nadi selama latihan, sedangkan 89,1% tidak melakukan. Sebanyak 48,2% melakukan latihan dengan durasi minimal 30 menit, sedangkan 51,8% tidak memenuhi. Terdapat 55,8% melakukan latihan dengan jenis latihan aerobik, sedangkan 44,2% melakukan latihan dengan jenis latihan anareobik. Hasil penelitian ini menunjukkan bahwa pada remaja overweight memiliki tingkat pengetahuan tentang komponen latihan untuk menurunkan berat badan dan juga implementasi atau penerapan wawasan tentang komponen latihan untuk menurunkan berat badan juga belum terpenuhi. Berdasarkan hasil penelitian ini dapat diketahui bersama bahwa perlu adanya sosialiasi yang massive dan terukur untuk mengaktifkan para remaja overweight. Pemahaman dan kontrol terhadap implementasi latihan untuk penurunan berat badan di lapangan sangat penting dilakukan, hal ini dimaksudkan supaya komponen FITT program latihan untuk remaja overweight  dapat terpenuhi dan memberikan hasil latihan yang maksimal.Knowledge level and implementation of weight loss exercise components in overweight adolescentsAbstract: This study aims to determine the level of knowledge and implementation of weight loss exercise components in overweight adolescents. This study measured the level of understanding of overweight adolescents of FITT exercise components and their implementation during exercise. The research method used descriptive quantitative, involving 301 overweight adolescents. Data was collected through direct questionnaire filling, then analysed using descriptive statistics. The results showed that out of 301 overweight adolescents, the level of knowledge on the frequency component 42.9% of adolescents understood the number of exercise frequencies, while 57.1% did not understand. A total of 41.9% understood about intensity, while 58.1% did not understand. 49.8% knew the duration of weight loss exercise, while 50.2% did not. A total of 48.8% understood the types of exercises for weight loss, while 51.2% did not understand. The results of the study on the implementation of the exercise component showed that only (15.3%) performed exercises with a frequency of at least 3 times a week, while 84.7% were unable to fulfil the frequency of exercise. There were 10.9% who measured pulse rate during exercise, while 89.1% did not. A total of 48.2% performed exercises with a minimum duration of 30 minutes, while 51.8% did not fulfil. There were 55.8% who performed aerobic exercise, while 44.2% performed anareobic exercise. The results of this study indicate that overweight adolescents have a level of knowledge about the components of exercise to lose weight and also the implementation or application of insight into the components of exercise to lose weight has also not been fulfilled. Based on the results of this study, it can be seen that there is a need for massive and measurable socialisation to activate overweight adolescents. Understanding and controlling the implementation of exercise for weight loss in the field is very important, this is intended so that the FITT component of the exercise programme for overweight adolescents can be fulfilled and provide maximum exercise results.
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.
Pengaruh Sikap, Kesadaran Wajib Pajak, Insentif Pembayaran PBB, dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Natalia, Natalia; Subagyo, Subagyo
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19676

Abstract

The purpose of this study is to examine the effect of attitude, taxpayer awareness, PBB payment incentives, and tax knowledge on taxpayer compliance in paying land and building tax. In this study, the author uses a snowball sampling technique is where researchers start with several initial respondents who meet the research criteria and then ask respondents to recommend other respondents who also meet the criteria. Data were obtained by distributing questionnaires to taxpayers in DKI Jakarta and will be processed using SPSS version 25. The results will determine that the effect of taxpayer awareness, PBB payment incentives, and tax knowledge significantly affects taxpayer compliance in paying land and building tax, but attitudes do not significantly affects taxpayer compliance in paying land and building tax.
Pemberdayaan Masyarakat melalui Pelatihan Pembuatan Pupuk Organik sebagai Solusi Pengelolaan Sampah Domestik di Desa Binaan Polinema Prayitno, Prayitno; Lusiani, Cucuk Evi; Dewajani, Heny; Rulianah, Sri; Subagyo, Subagyo
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 2 (2025): Agustus
Publisher : Politeknik Negeri Jember

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

Abstract

Sampah organik domestik merupakan permasalahan lingkungan yang dihadapi oleh Desa Binaan Politeknik Negeri Malang (Polinema), Desa Tulusbesar, Kecamatan Tumpang, Kabupaten Malang. Peningkatan volume sampah rumah tangga terjadi akibat keterbatasan alat angkut dan tenaga kebersihan, kondisi topografi yang menantang, serta manajemen pengelolaan yang kurang efektif. Selain itu, rendahnya pemahaman dan keterampilan masyarakat dalam mengolah sampah turut memperburuk permasalahan ini. Sebagai solusi, Tim Pengabdian kepada Masyarakat (PkM) dari Jurusan Teknik Kimia, Politeknik Negeri Malang, melaksanakan program pelatihan pembuatan pupuk organik dari limbah organik domestik. Kegiatan ini melibatkan perwakilan kelompok Gapoktan, Dasa Wisma dari setiap dusun, serta aparat desa. Pelatihan diberikan melalui metode ceramah, diskusi, praktik langsung, dan pendampingan intensif. Hasil evaluasi menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan peserta dalam mengolah sampah domestik menjadi pupuk organik yang dapat dimanfaatkan untuk pertanian. Produk pupuk yang dihasilkan telah diterapkan pada tanaman dan menunjukkan hasil yang positif. Keberlanjutan program ini diharapkan dapat mendukung pengelolaan limbah organik secara mandiri di tingkat masyarakat, sekaligus meningkatkan produktivitas pertanian di Desa Tulusbesar.
Co-Authors Abdurachman Abdurachman Achmad Murdiono Achmad Slamet Adirinekso, Gidion Afwan Hariri 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 Anggrelanggi, Arsy Ari Gunawan Arifin, Muhammad Subhan Arifudin Idrus Asmarani, Kartika Assa, Adrie Frans Bambang Ekanara Bambang Siswanto Bayu Kristanto, Septian Burhanudin, Moch Arif Burhanudin, Moch Arif Buyung Adi Dharma Catyaningsih, Riyatmi 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 Erma Kumala Sari Ermawan Susanto Eva Banowati Fadia Zen Faisol Faisol Farid Imam Nurhadi Filianti, Filianti Fitraini Fitraini GESTY ERNESTIVITA Hadi Soejoko, Dodi Kusuma Hadwi Prihatanta Hakimah, Ema Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Herni Kurniawati Hery Purnomo Hery Purnomo Irwadi, Irfiansyah Iskandar, Victor Lamberto Iwan Harsono Jayusman Jayusman Juhadi Juhadi Komarudin, Udin Kusman, Kusman Kusumaningtyas, Nisa Lulu Nurul Istanti Lusiani, Cucuk Evi Madziatul Churiyah Margono Margono Martien Herna Susanti Martin, Tomas Marcelino A. Martitah Martitah Mat Said, Dalila Miswanto Miswanto Mochamad Muchson Mohamad Anis, Mohamad Muntari, Witi Muntari Muntari, Witi Muntari Nadapdap, Gindo Natalia Natalia Nirmala, Annisa Najla Noferiman Zai, Petrus Noorden, Zulkarnain Ahmad Novie Susanto Nugroho , Jatmiko Wahyu Nurul Ainna, Nurul Oktavia Oktavia Poniran Yudho Leksono Prakoso, Habib Ramdhan Prayitno Prayitno Priyanto, Agustinus Sugeng Priyono Priyono Putri Nur Fitria, Putri Nur Putri, Cinthya Ruhanto Putut Har Riyadi Rajani, Ahmad Ramadhanti, Ramadhanti Ratih Setyaningrum Ravik Karsidi Retno Indriartiningtias Riswandi, D.Iwan Riwayatiningsih, Rika Romadhon Romadhon Rr. Forijati -, Rr. Forijati S.Pd. M Kes I Ketut Sudiana . Safitri, Anissa Fauzijah Rizky Safitri, Anissa Fauzijah Rizky Sakdiyyah, Dewi Ayu Samidjo Samidjo, Samidjo Saputra, Tri Adi Septian Bayu Kristanto Sigit Purnomo Sismadiyanto Sismadiyanto Sri Rulianah, Sri Sudiami, Dinok Sugiono Sugiono Suparmin Suparmin Susanta, Putu Adi Susetyo , Eko Suwito Eko Pramono Syafruddin, Afis Baghiz Teguh Supriyanto Tengku Riza Zarzani N Tinton Dwi Atmaja TIWI NURJANNATI UTAMI Totok Sumaryanto, Totok Tri Yuliani, Tri Tsabit Azinar Ahmad Ulfah Amalia Wasino Wasino Widyatmoko, Ardi Wijaya, Dani Rizky Wulandari, Putu Irma yogi prasetyo Yuli Agustina, Yuli Yuli Soesetio Yulia Devi Ristanti, Yulia Devi Zakia, Norma