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All Journal Jurnal Ilmiah Akuntansi dan Humanika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Ilomata International Journal of Management Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities IIJSE FINANCE : International Journal Of Management Finance Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Pengabdian Masyarakat Manage International Journal of Education Management and Religion JURNAL MANAJEMEN DAN BISNIS INDONESIA Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
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PENGARUH PELATIHAN, KUALITAS SUMBER DAYA MANUSIA DAN PENGETAHUAN AKUNTANSI TERHADAP EFEKTIVITAS PENERAPAN APLIKASI SISTEM PENGELOLAAN ASET DESA (SIPADES) SE-KECAMATAN TEMPUREJO KABUPATEN JEMBER Laksana, Bagas Tegar; Yuliartati, Norita Citra; Suharsono, Riyanto Setiawan
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i2.3107

Abstract

Sistem Pengelolaan Aset Desa (SIPADES) merupakan aplikasi yang resmi dari Pemerintah Indonesia yang dikembangkan oleh Ditjen Binapemdes untuk digunakan oleh seluruh Pemerintah Desa dalam pengelolaan aset desa sesuai peraturan perundangan-undangan yang berlaku. Berdasarkan mini oberservasi yang dilakukan pada desa-desa di Kecamatan Tempurejo, penerapan SIPADES yang dilakukan secara digital masih terdapat kendala, sehingga hal ini menyebabkan hasil penerapan sistem belum maksimal. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, kualitas SDM, dan pengetahuan akuntansi terhadap efektivitas penerapan SIPADES se-Kecamatan Tempurejo Kabupaten Jember. Populasi dalam penelitian ini adalah perangkat desa atau operator SIPADES yang berjumlah 30 orang. Teknik sampel yang dipakai adalah sampel jenuh, dimana keseluruhan populasi dijadikan sampel, sehingga sampel yang dipakai sebanyak 30 orang. Jenis penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data primer yang diperoleh dari jawaban kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan aplikasi SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa variabel pelatihan dan variabel kualitas sumber daya mansuia berpengaruh terhadap efektivitas penerapan aplikasi SIPADES, sedangkan variabel pengetahuan akuntansi tidak berpengaruh terhadap efektivitas penerapan aplikasi SIPADES se-Kecamatan Tempurejo Kabupaten Jember
Factors Determining the Level of Fraud Based on Fraud Diamond Theory in Village Governments in Puger District, Jember Regency Elsa Wares Nurhasanah; Arik Susbiyani; Riyanto Setiawan Suharsono
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.76

Abstract

This study aims to test and analyze the influence of information asymmetry, government internal control system, organizational ethical culture, and accounting rule compliance on fraud in the village government of Puger District. This study uses a quantitative approach with a survey method. The population in this study were all village officials in Puger District totaling 120 people. The sample used in this study was 48 respondents using a purposive sampling technique. The data used are primary data obtained from questionnaires distributed to respondents. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that information asymmetry and accounting rule compliance do not affect the occurrence of fraud in the village government of Puger District. While the government internal control system and organizational ethical culture affect the occurrence of fraud in the village government of Puger District.
The Effect of Financial Ratios on Stock Prices with Profitability as a Moderating Variable in Food Companies Listed on the Indonesia Stock Exchange Sintawati , Sintawati; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.84

Abstract

This study aims to examine and analyze the effect of financial ratios namely liquidity, solvency, and market value on stock prices, with profitability as a moderating variable. A quantitative approach was employed, using purposive sampling on 29 food sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, resulting in 145 observational data points. Secondary data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that liquidity and market value have a significant positive effect on stock prices, while solvency has a significant negative effect. Profitability, measured by Earnings Per Share (EPS), was found to significantly strengthen the influence of the three financial ratios on stock prices. The implications of this study highlight the importance of profitability as a financial signal that enhances a company's stock attractiveness in the eyes of investors. The limitation of this research lies in the sample scope, which is restricted to the food sector. This study offers both practical and academic contributions in understanding the moderating role of profitability in the relationship between financial ratios and stock prices.
Implementasi Sistem Managemen Keuangan Sekolah untuk Mewujudkan Transparansi Laporan Keuangan : Solusi Menuju Efisiensi dan Akuntabilitas Publik di Ma Muhammadiyah 1 Andongsari Ambulu Suharsono, Riyanto Setiawan; Asroful Abidin; Moh. Halim; Mohammad Thamrin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i2.3188

Abstract

Transparansi dan akuntabilitas dalam pengelolaan keuangan sekolah merupakan aspek penting dalam meningkatkan kepercayaan publik dan efisiensi penggunaan dana pendidikan. Namun, banyak lembaga pendidikan, khususnya di daerah rural seperti MA Muhammadiyah 1 Andongsari Ambulu, masih mengalami kesulitan dalam pengelolaan laporan keuangan yang sistematis dan mudah dipertanggungjawabkan. Kegiatan pengabdian masyarakat ini bertujuan untuk mengimplementasikan sistem manajemen keuangan sekolah berbasis digital guna meningkatkan efisiensi, transparansi, dan akuntabilitas. Metode pelaksanaan meliputi pelatihan, pendampingan, dan evaluasi penerapan sistem keuangan sederhana berbasis spreadsheet. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan tim keuangan sekolah dalam menyusun laporan keuangan yang rapi dan terstandarisasi. Diharapkan sistem ini dapat menjadi model percontohan untuk sekolah-sekolah lain yang menghadapi tantangan serupa
PENERAPAN TEKNOLOGI PENGELOLAAN LIMBAH ORGANIK UNTUK PRODUKSI BAHAN PENGHEMAT BAHAN BAKAR MINYAK DI SMK MUHAMMADIYAH 3 AMBULU Abidin, Asroful; Suharsono, Riyanto Setiawan; Yanuar, Setiyo Ferdi; Al-Rosyid, Latifa Mirzatika; Hidayatulloh, Amar Jihad
Jurnal Abdi Insani Vol 12 No 6 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i6.2524

Abstract

SMK Muhammadiyah 3 Ambulu, yang terletak di Kabupaten Jember, merupakan lembaga pendidikan yang memiliki jurusan Teknik Sepeda Motor (TSM) dan kini mulai memperkenalkan inovasi dalam pengelolaan limbah organik, khususnya limbah daun serai. Daun serai mengandung komponen kimia utama seperti citral, yang memiliki potensi sebagai bahan penghemat bahan bakar. Namun, lingkungan di sekitar sekolah ini menghadapi tantangan dalam pengolahan limbah organik dan pengembangan kewirausahaan siswa. Program ini bertujuan untuk memberikan pelatihan kepada siswa dalam mengolah daun serai menjadi minyak atsiri menggunakan teknologi destilasi sederhana dan membekali dengan keterampilan kewirausahaan yang meliputi manajemen usaha, pemasaran digital, dan branding produk.  Metode kegiatan ini ialah pelatihan destilasi, pembuatan modul praktik, pelatihan manajemen dan pemasaran digital, serta evaluasi, yang dilaksanakan bersama SMK Muhammadiyah 3 Ambulu untuk meningkatkan keterampilan produksi, kewirausahaan, dan keberlanjutan program secara menyeluruh. Hasil kegiatan ini ialah terwujudnya alat destilator uap portabel yang mampu mengekstraksi minyak atsiri dari daun serai dengan rendemen optimal (0,35–0,40%). Alat ini digunakan dalam pelatihan siswa SMK Muhammadiyah 3 Ambulu yang mencakup praktik destilasi, manajemen usaha, dan pemasaran digital. Siswa mampu mengoperasikan alat, menyusun rencana bisnis, dan mulai mempromosikan produk secara daring, menciptakan peluang wirausaha berbasis limbah organik. Melalui pelatihan ini, diharapkan siswa dapat mengembangkan keterampilan teknis dan kewirausahaan yang mumpuni, membuka peluang usaha, dan meningkatkan kesejahteraan masyarakat melalui pemanfaatan limbah organik. Keberlanjutan program akan difokuskan pada penggunaan fasilitas laboratorium mini destilasi dan kemitraan dengan UKM lokal untuk memperluas peluang usaha.
Financial Literacy and Financial Planning Factors on Financial Behavior in MSME Actors Providing Agricultural Production Facilities Khairunnisa, Firstia Nurlaili; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
Pubmedia Social Sciences and Humanities Vol. 1 No. 3 (2024): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/pssh.v1i3.156

Abstract

For the smooth production of agricultural products, seeds, fertilizers and pesticides are needed. Given this need, SMEs that provide agricultural production facilities are the most important and most needed SMEs as providers of seeds, fertilizers and pesticides. The type of data in this study is quantitative data. The population in this study are SMEs who provide agricultural production facilities with a total of 30 SMEs. Data processing uses IBM SPSS. Financial Literacy for MSME Actors Providing Agricultural Production Facilities has a significant impact on Financial Behavior (Financial Behavior) Financial Planning (Financial Planning) for MSME actors providing Agricultural Production Facilities does not has a significant impact on Financial Behavior (Financial Behavior) MSME actors providing agricultural production facilities have good financial literacy because they have an understanding of finance. Not all of the MSME actors providing agricultural production facilities implement good financial planning, many of them have not thought about short-term and long-term investments, such as obtaining maximum profits and trying to open branches in other areas.
Psikoedukasi Pencegahan Dan Penanganan Perilaku Bullying Berbasis Ekologi Pada Guru Sekolah Dasar Muhibbin, Maulana Arif; Suharsono, Riyanto Setiawan
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1012

Abstract

The following bullying behaviors are prevalent in primary schools: relationship bullying, physical bullying, and verbal bullying. Bullying has a detrimental effect on the mental health of witnesses, offenders, and victims. Issues occur when educators lack a thorough understanding of how to deal with and stop bullying in the classroom. Therefore, a comprehensive strategy is required to end the cycle of bullying in schools. Training in managing and preventing bullying incidents based on Bronfenbrenner's ecological theory for teachers is the suggested remedy for the issue. The idea of ecology is highly applicable to combating bullying by getting involved in many facets of the school environment. Teachers at SD Muhammadiyah 1 Jember are the service's target audience. The planned activities carried out are teacher training and mentoring. Activities are carried out using workshop methods, pre-test and post-test, focus group discussions using learning technology media. Through this activity, it is hoped that teachers can understand and implement case prevention and handling in schools. The results of the service post test showed an increase in teachers' understanding of the implementation of Bronfenbrenner's ecology to build a bullying-free school ecosystem. Furthermore, ongoing assistance is needed to form an anti-bullying task force in Bronfrenbrenner ecological-based schools.ABSTRAKTrend perilaku bullying yang sering terjadi di Sekolah Dasar adalah bullying verbal, bullying fisik dan bullying relasi. Perilaku bullying berdampak buruk bagi kesejahteraan psikologis korban, pelaku dan saksi. Permasalahan muncul ketika guru belum sepenuhnya mengetahui mekanisme penanganan dan pencegahan perilaku bullying di sekolah. Dengan demikian perlu adanya pendekatan holistik untuk memutus mata rantai perilaku bullying di sekolah. Solusi permasalahan yang ditawarkan adalah pelatihan penanganan dan pencegahan kasus bullying berbasis teori ekologi Bronfenbrenner pada guru. Konsep ekologi cukup relevan untuk mengatasi bullying melalui partisipasi seluruh tingkatan ekosistem sekolah. Target sasaran dalam pengabdian ini adalah guru SD Muhammadiyah 1 Jember. Rencana kegiatan yang dilakukan adalah pelatihan dan pendampingan Guru. Kegiatan dilaksanakan dengan metode workshop, pre test dan post test, focus group discussion dengan memanfaatkan media teknologi pembelajaran. Melalui kegiatan ini diharapkan guru dapat memahami dan mengimplementasikan pencegahan dan penanganan kasus di sekolah. Hasil post test pengabdian menunjukkan peningkatan pemahaman guru tentang implementasi ekologi Bronfenbrenner untuk membangun ekosistem sekolah bebas bullying. Selanjutnya, perlu dilakukan pendampingan yang berkelanjutan untuk membentuk satgas anti perundungan di sekolah berbasis ekologi Bronfrenbrenner.
Effect of Work Culture and Work Motivation On Employee Performance Through Job Satisfaction at OJK Malang SAPUTRA, Asep Dana; SUHARSONO, Riyanto Setiawan
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.065 KB) | DOI: 10.38142/jtep.v1i2.115

Abstract

The purpose of this study was to determine the effect of work culture and work motivation on employee performance through job satisfaction at OJK Malang. The population in this study were all employees at OJK Malang as many as 55 respondents using the census method. The data analysis technique used is descriptive analysis technique using path analysis equation model. The results of this study Work Culture and Work Motivation have a significant effect on Job Satisfaction at the Malang OJK Office, this means that the higher the Work Culture and Work Motivation, the Job Satisfaction will increase. Job Satisfaction has a significant effect on Employee Performance at the Malang OJK Office. Work Culture and Work Motivation have a significant effect on Employee Performance through Job Satisfaction at the Malang OJK Office, this means that the higher Job Satisfaction caused by high Work Culture and Work Motivation, it can improve Employee Performance
Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance Halim, Moh.; Aspirandi, Rendy Mirwan; Suharsono, Riyanto Setiawan; Nastiti, Ari Sita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14299

Abstract

This study aims to examine the role of financial performance in mediating the effect of the proportion of independent commissioners and Big Four auditors on tax avoidance in SRI-KEHATI index companies. Secondary data collected from 25 companies, for the period of 2020 to 2024, were analyzed using SEM PLS to test seven research hypotheses. Results show that the proportion of independent commissioners and the Big Four public accounting firms have a significant positive effect on financial performance and a negative effect on tax avoidance, both directly and indirectly through financial performance. The findings support agency theory, signaling theory, and stakeholder theory, and provide policy implications for regulators and companies in strengthening tax governance and compliance. The novelty of this research lies not only in the use of financial performance as a mediating variable, but more importantly in highlighting the paradox that sustainability-labelled firms (SRI-KEHATI), which are expected to uphold transparency, responsibility, and good governance, may still engage in tax avoidance practices. This study thus provides new insights into the gap between sustainability image and fiscal behaviour, and the role of governance mechanisms in bridging that gap.
A STUDY OF ACCOUNTING STUDENTS' PERCEPTION TOWARDS THE PROFESSIONALISM OF ACCOUNTING LECTURERS IN UNIVERSITIES IN JEMBER REGENCY Syarofah, Hani Fatus; Yulinartati; Suharsono, Riyanto Setiawan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3807

Abstract

This study aims to analyze students' perceptions of the professionalism of accounting lecturers at higher education institutions in Jember Regency, focusing on three main variables: knowledge, skill, and attitude. Data were collected through an online questionnaire distributed to 79 students from four universities. The data were analyzed using multiple linear regression with the help of SPSS version 30. The results show that the variables of knowledge and attitude have a significant influence on lecturer professionalism, while the skill variable does not have a significant impact. The Adjusted R² value of 19.9% indicates that the model explains only a small portion of the variability in student perceptions, with the remaining variation influenced by other factors not included in this study. This research contributes to understanding the key factors that affect students' perceptions of lecturer professionalism, particularly in accounting education. The study's limitations include a narrow geographical scope and the absence of direct observation. Future research is recommended to broaden the population and consider additional variables to achieve more comprehensive results. Practically, the findings highlight the importance of improving lecturers' knowledge and professional ethics to enhance the overall learning experience for students.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Afroh, Ibna Kamilia Fiel Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Ariyanto, Nunus Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Budi Santoso Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Deni Hadiatullah Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Firmansyah, Richo Gardina Aulin Nuha Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ikfina Himmati Aliya Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Lina Fuadah M. Kun Abdur Rohman Maria Ulfah Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muhammad Firman Febriansyah Muliasari, Risa Martha Naely Azhad Nathasya, Fara Ditha Nina Martiana Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Nursaid Nursaid Nursaid Nursaid Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Rusdiyanto Rusdiyanto, Rusdiyanto Sa’diyah, Choirun Ni’matus Said, Abi Hasan Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sugiarto, Awan Sujatmoko, Timbul Susbiyani, Arik Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Tri Cahyo Wahyudi Trias Setyowati, Trias Varadina Dela Puspita Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yongky Eka Prasetiyo Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zakiyyah, Amalina Maryam Zico Is Mirza Wijaya