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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
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Breaking the Badge: How Burnout and Compensation Shape Police Performance Through Job Satisfaction: Mengurai Masalah: Bagaimana Kelelahan dan Kompensasi Mempengaruhi Kinerja Polisi Melalui Kepuasan Kerja Suharsono, Riyanto Setiawan; Yafie, Yogie Indra; Santoso, Budi; Setyowati, Trias
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 2 (2025): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i2.2207

Abstract

This study investigates the effects of burnout and compensation on the job performance of personnel in the Surabaya Regional Police, with job satisfaction serving as a mediating variable. Using an explanatory research design and Structural Equation Modeling (SEM), data were analyzed from 84 respondents selected from a population of 518 officers using the Slovin formula. The findings reveal that lower levels of burnout and higher compensation significantly improve job performance, both directly and indirectly through increased job satisfaction. Specifically, reduced burnout enhances job satisfaction, which in turn boosts performance, while higher compensation not only increases satisfaction but also strengthens organizational citizenship behavior, further contributing to better performance. These results highlight the importance of addressing employee well-being and fair compensation in law enforcement organizations to enhance satisfaction and operational effectiveness. This research provides practical insights for human resource management in public security sectors aiming to improve workforce productivity and morale.
The Influence of CSR, Profitability and Leverage on Company Value with Company Size as a Moderator Zico Is Mirza Wijaya; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Finance : International Journal of Management Finance Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i1.110

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) disclosure, profitability, and leverage on firm value, with company size as a moderating variable. The analysis employed multiple linear regression and moderated regression analysis (MRA) on manufacturing companies listed on the Indonesia  Stock Exchange. The findings indicate that CSR profitability, and leverage positively impact firm value, while company size significantly moderates these relationships. These results suggest that large firm with CSR disclosures and sound financial performance tend to have higher firm value. The implications provide insights for management and stakeholders regarding the importance of CSR strategies and financial management in enhancing firm value, especially for larger companies. Empirically, this reseacrh contributes to the literature by highlighting the role of company size as moderating variable in the relationship between financial and non financial variables and firm value. 
Pemanfaatan E-Commerce dan Sistem Informasi Akuntansi Pada Usaha UMKM Pasca Pandemi Covid 19 Di Desa Dukuh Dempok, Kec. Wuluhan, Jember Suharsono, Riyanto Setiawan; Azhad, Naely; Santoso, Budi
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 6 No 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v6i1.298

Abstract

The development of science and technology through the use of E-Commerce and Accounting Information Systems in the business world, especially in Micro, Small and Medium Enterprises (MSMEs) has increased in recent years. E-Commerce which is a buying and selling activity through electronic media allows it to be carried out by business actors and the public even though they have limited capital. The financing network, business network as well as MSME business competition which are quite extensive and growing also require adequate Accounting Information System facilities to collect transaction data, make decisions and supervise the organization. The ability to absorb labor from MSMEs is also quite large. This makes MSMEs have an important role in the economy of a region. The emergence of the Covid-19 Pandemic in early 2020, whose impact is still being felt in 2021, has raised various problems due to reduced income for most people in general. All MSME sectors are affected by the Covid-19 Pandemic. For this reason, innovations are needed in increasing people's income through the use of E-Commerce and Accounting Information Systems to increase the business potential of MSMEs. This Service Program seeks to provide answers and solutions to problems faced by some small communities and MSME business actors who are affected by the Covid-19 Pandemic and are not familiar with technological developments. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the community and MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember. This community service method uses seminars/workshops, practices and discussions with MSME actors in Dukuh Dempok Village, Kec. Wuluhan, Jember
THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT ACCOUNTING SYSTEMS AND HUMAN RESOURCES COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS IN BAKORWIL V, EAST JAVA PROVINCE Khotimah, Hosnol; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.192

Abstract

Objective: This study aims to analyze the influence of the implementation of Standard Accountancy Government (SAP), the government accountancy system, and human resource competence on the quality of government financial reports in the Bakorwil V region of East Java Province. In an era of governance that demands transparency and accountability, the quality of financial reports becomes very important. Method: The research method used is quantitative with a survey approach, involving BPKAD employees from several regencies as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. Results: The research results show that SAP implementation and the government accountancy system have a positive and significant influence on the quality of financial reports. Additionally, human resource competence also contributes to improving the quality of financial reports. Novelty: These findings emphasize the importance of improving accounting standards, refining the accounting system, and developing employee competencies to achieve high-quality financial reports. This research is expected to contribute to the development of governmental accounting knowledge and serve as a reference for better regional financial management policies.
DETERMINATION OF FIRM VALUE IN BASIC INDUSTRY AND CHEMICAL SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Saputra, Redy; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.204

Abstract

Objective: This study aims to identify, examine, and analyze the factors influencing firm value in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research is motivated by the phenomenon of fluctuating firm values in basic industry and chemical sector companies listed on the IDX from 2017 to 2023. Ideally, these companies should attract significant interest due to the everyday relevance of their products. Method: This is a quantitative study employing an explanatory research approach. The independent variables are profitability (Variable 1) and inflation (Variable 2), while the dependent variable is firm value. The research focuses on companies in the basic industry and chemical sectors listed on the IDX in 2023. The data used are secondary data sourced from corporate annual reports. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis testing. Results: The results indicate that profitability does not have a significant effect on firm value, inflation does not influence firm value, and profitability and inflation do not simultaneously affect firm value. The conclusion of this study is that all three hypotheses (H1, H2, and H3) are rejected. Novelty: Thus, the findings contribute to and reinforce empirical evidence showing that profitability and inflation do not influence firm value.
Analysis of Financial Statements Based on Financial Accounting Standards Financial Accounting Standards of Entities without Public Accountability at KPRI Ringgit Kec. Kendit Kab. Situbondo Hasanah, Nur Da'iyah; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.545

Abstract

The purpose of this study was to determine and analyze how to prepare financial statements at KPRI Ringgit Kec. Kendit Kab. Situbondo and to determine the application of SAK ETAP to the financial statements of KPRI Ringgit Kec. Kendit Kab. Situbondo. This research method is to use qualitative methods in the form of interview results, retrieval of financial statement data in 2022 and documentation. The analysis technique used is conducting a survey by interviewing, collecting data, namely transaction evidence and financial statements for the 2022 period obtained through interviews, presenting KPRI Ringgit's financial statements, analyzing financial statements in accordance with SAK ETAP, namely balance sheets, statements of results of operations, statements of changes in equity, cash flow statements, and notes to financial statements, and drawing conclusions from the results of the research conducted. The results showed that the preparation of the financial statements of KPRI Ringgit Kendit District is not in accordance with SAK ETAP, which only consists of a statement of financial position, calculation of results of operations and a statement of changes in equity. Meanwhile, according to SAK ETAP the financial statements consist of a statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to financial statements.
The Effect of Capital Adequacy Ratio, Return on Asset, Loan to Deposit Ratio and Non Performing Loan on Stock Prices of Banking Companies Listed on the Indonesia Stock Exchange in the 2022 Period Lestari, Rafika Febriana Dwi; Susbiyani, Arik; Suharsono, Riyanto Setiawan
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1033

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Return On Assets, Loan To Deposit Ratio and Non Performing Loan on Stock Prices in Companies listed on the IDX for the 2022 Period. The research method used is a descriptive method with a quantitative approach. The population in this study is the financial statements of Conventional Banking. The data method used in this study is multiple linear regression analysis, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests. Significance tests include t-tests, as well as correlation coefficients and determination coefficients at a significance level of 5%. Data are processed and analyzed using the SPSS version 27 application program. The results of this study indicate that partially the Capital Adequacy Ratio has a significant negative effect on stock prices, with a Tcount value of -2.875 <0.05. Partially, Return On Assets has a significant positive effect on Stock Price, with a calculated T value (7.515) >< Ttable 2.034 with a significance value of 0.000 < 0.05. Partially, Loan to Deposit Ratio has a significant negative effect on stock price, with a calculated T value (- 3.684) < Ttable 2.034 with a significance value of 0.001 < 0.05. Partially, Non Performing Loan has a significant negative effect on Stock Price, with a calculated T value (-2.991) < Ttable 2.034 with a significance value of 0.005 < 0.05.
The Effect of Financial Ratios and Revenue Growth on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange Arik, Mohamad; Suharsono, Riyanto Setiawan; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1111

Abstract

Investment is the investment of assets or funds with the aim of obtaining profits in the future. This investment can be made in the capital market. The capital market is a place where securities are traded. This study aims to find out whether liquidity, profitability, leverage, market and revenue growth affect stock returns in manufacturing companies listed on the IDX. The theory used is signal theory, using a type of descriptive approach using the population in this study are manufacturing sub-sector companies listed on the Indonesia Stock Exchange. The total population in this study is 209 companies. This study produced: Liquidity ratio has no effect on stock retrun, Profitability ratio has no effect on stock returns, Leverage ratio has no effect on stock returns, Market ratio has no effect on stock retuns, Income has no effect on stock returns.
Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency Putra, Muhammad Anwarul; Yuliarti , Norita Citra; Suharsono, Riyanto Setiawan
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1112

Abstract

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using the variable costing method is influential in determining the cost of production which only includes variable costs. The application of the variable costing method can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.
ASSET-BASED COMMUNITY DEVELOPMENT BASIC TRAINING TO INCREASE COMMUNITY ECONOMY IN DUKUH DEMPOK VILLAGE, WULUHAN DISTRICT, JEMBER REGENCY Suharsono, Riyanto Setiawan; Muliasari, Risa Martha; Lestari, Ayu Widia; Libriana, Pratiwi Dwi
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.1817

Abstract

The understanding of MSME business actors in Dukuh Dempok Village, Wuluhan District, Jember Regency regarding Asset-Based Community Development is still very minimal. The biggest strength in supporting the welfare of the community is the potential within oneself, the community has been born, lives, and develops so that it has assets. Assets can also come from the surrounding natural conditions and potential. These potentials can certainly be used as assets in a community empowerment strategy. The economic condition of the people in Dukuh Dempok Village, Wuluhan District, Jember Regency is expected to improve with this Asset-Based Community Development strategy. The natural wealth owned by Dukuh Dempok Village, if supported by the strength of Human Resources, can turn a village into a Tourism Village that is busy being visited by tourists. This dedication is expected to bring the results of the existing assets in the development of Dukuh Dempok Village as a Tourism Village which includes human assets, natural assets, economic assets, social assets, physical assets, cultural assets, and spiritual assets. The methods of this service activity are seminars, practices, discussions, and follow-up in the application of Asset-Based Community Development. Community service activities were carried out at the Dukuh Dempok Village Hall, Wuluhan District, Jember Regency. 24 participants attended, consisting of MSMEs, BUMDes, and the community. The participants enthusiastically took part in the seminar. The seminar activities ran smoothly during the implementation. It is hoped that the participants will be able to further develop their business potential and existing potential in the village so that they can get out of various problems, including problems of improving living standards and socio-economic problems.
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