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All Journal Jurnal Akuntansi AKUNESA AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu Gorontalo Accounting Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Akuntansi : Jurnal Akuntansi Integratif International Journal of Educational Research and Social Sciences (IJERSC) Action Research Literate (ARL) Abimanyu: Journal of Community Engagement Jurnal Riset Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Cerdika: Jurnal Ilmiah Indonesia Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management International Journal of Social, Economic, and Business Jurnal Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management

Loggar Bhilawa

Universitas Negeri Surabaya

Author-ID : 3920703

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 33 Documents Claim Missing Document

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REPUTASI CEO TERHADAP KEBERLANGSUNGAN USAHA PERUSAHAAN Agustin, Ika Dyah Ayu; Bhilawa, Loggar
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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

This study aims to examine the effect CEO?s Reputation using component namely Age, Education, and Experience on the measured Firm?s Going Concern using four components, namely Profitability, Liquidity, Market Share, and Operational Cash Flow. This studies uses Multiple Linear Regression. The research sample is 339 companies from registered at Bursa Efek Indonesia (BEI). The result of the study show that CEO?s Reputation using 3 components, namely age, education, and experience has an effect on the Firm?s Going Concern. This due to Age, education, and exprerience influence strategic and policy decisions taken by A CEO. The decissions regarding the strategic and policy taken by A CEO has an impact on firm?s financial performance which in turn will affect the firm?s ability to maintain business continuity.

THE INFLUENCE OF PERFORMANCE, AGE, AND NATIONALITY ON THE MARKET VALUE OF FOOTBALL PLAYERS Loggar Bhilawa; Ryanaldi Fahriansyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i1.8422

ABSTRACTThis research aims to investigate the influence of performance, age, and nationality on the market value of football players. The population in this research is the professional football players that play in Indonesian League 1 competition in the 2019 season. Data obtained from the official website that publishes the football players' prices in the transfer market in the world is transfermarkt.co.uk. The purposive random sampling method obtained samples from as many as 234 professional football players from 18 clubs. This research used a quantitative approach. The results of this research show that the performance has a positive effect on the market value of football players because the market value of the players reflects the performance of the players themselves. At the same time, age also harms the market value of soccer players because age affects the performance of football players. Nationality has a positive effect on the market value of football players because nationality influences the quality and ability of football players. In this research, we show that players with good performance are more interested in many clubs at a young age, so these players have a high market value.ABSTRAKTujuan penelitian ini untuk menguji pengaruh performance, umur, dan nationality terhadap market value pemain sepakbola. Populasi adalah pemain sepakbola professional yang bermain di Liga 1 Indonesia musim 2019. Data diperoleh dari situs transfermarkt.co.uk. Berdasarkan metode purposive random sampling, sampel yang diperoleh sebanyak 234 pemain pada 18 klub. Penelitian ini menggunakan metode pendekatan kuantitatif. Hasil penelitian ini menunjukkan performance berpengaruh positif terhadap market value pemain sepakbola, sedangkan umur berpengaruh negatif terhadap market value pemain sepakbola, dan nationality berpengaruh positif terhadap market value pemain sepakbola. Penelitian ini menunjukkan bahwa pemain dengan performance yang baik dan umur yang masih muda lebih diminati oleh banyak klub sehingga pemain tersebut memiliki nilai pasar yang tinggi.

Peningkatan Kompetensi Guru SMK Pada Mata Pelajaran Akuntansi Pemerintahan Cantika Sari Siregar; Loggar Bhilawa; Mariana Mariana; Rohmawati Kusumaningtias; Dian Anita Nuswantara
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Pendidikan merupakan elemen kunci yang berperan untuk meningkatkan kualitas kehidupan bangsa. Dengan diterbitkannya Peraturan Direktur Jenderal Pendidikan Dasar dan Menengah Nomor 07/D.D5/KK/2018 tanggal 7 Juni 2018 tentang Struktur Kurikulum SMK dan MAK. Peraturan tersebut menyertakan mata pelajaran Akuntansi Pemerintahan dalam kurikulum standar SMK. Tujuan dari pengabdian ini adalah meningkatkan pengetahuan pendidik untuk memahami mata pelajaran Akuntansi Pemerintahan melalui pelatihan. Hasil setelah dilakukan pelatihan terdapat kenaikan yang signifikan yaitu 85%.

Optimalisasi Gerakan Masyarakat Hidup Sehat (GERMAS) Melalui Sosialisasi Perilaku Hidup Bersih Dan Sehat (PHBS) Bagi Masyarakat Loggar Bhilawa; Dian Anita Nuswantara; Dewi Prastiwi; Aisyaturrahmi Aisyaturrahmi
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

The Government of the Republic of Indonesia has issued Presidential Decree of the Republic of Indonesia number 11 of 2020 concerning the Determination of the 2019 Corona Virus Disease Public Health Emergency (COVID-19). In this Presidential Decree, the President designated Corona Virus Disease 2019 (COVID-19) as a type of disease that causes a Public Health Emergency. As well as establishing a Public Health Emergency for Corona Virus Disease 2019 (COVID-l9) in Indonesia, which must be made in accordance with the provisions of laws and regulations. In addition to issuing Presidential Decree number 11 of 2020, the government also issued Government Regulation 21/2020 concerning Large-Scale Social Restrictions in the context of Accelerating the Management of Corona Virus Disease (COVID-19). PP 21 of 2020 concerning Large-Scale Social Restrictions in the context of the Acceleration of Handling of Corona Virus Disease (COVID-19) regulates the Implementation of Large-Scale Social Restrictions stipulated by the Minister of Health and can be carried out by the Regional Government based on the approval of the Minister of Health. One of the efforts to maintain health is by applying personal hygiene so as not to become a carrier of the virus for other people. Based on WHO recommendations as well as the Surabaya City PSBB, residents are asked to implement PHBS according to WHO recommendations. This PKM is more functioned to provide information back to the public regarding PHBS efforts in accordance with WHO recommendations for maintaining personal health. It is hoped that with the implementation of this activity, the residents of the orphanage will be more aware of personal hygiene and also apply health protocols in their daily lives so that they can break the chain of transmission of Covid 19.

Kelayakan Buku Ajar Analisis dan Perancangan Sistem Informasi Merlyana Dwinda Yanthi; Loggar Bhilawa; Cantika Sari Siregar
Mimbar Ilmu Vol. 27 No. 2 (2022): Agustus
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mi.v27i2.43997

Masih rendahnya nilai mahasiswa yang telah menempuh mata kuliah Analisis dan Perancangan Sistem Informasi (APSI) menjadi salah satu alasan dalam melakukan penelitian perancangan dan pengembangan Buku Ajar. Penelitian ini bertujuan untuk merancang dan mengembangkan Buku Ajar sehingga dapat memudahkan Mahasiswa dan Dosen dalam memahami serta menjelaskan materi lebih baik. Jenis penelitian ini menggunakan model pengembangan ADDIE yang terdiri dari tahap Analysis, Design, Development, Implementation dan Evaluation. Teknik pengumpulan data menggunakan angket kuesioner dengan skala likert untuk validasi buku ajar yang diberikan kepada ahli materi, ahli bahasa, ahli desain (layout) dan angket uji coba buku ajar kepada mahasiswa aktif Program Studi S1 Akuntansi. Hasil uji validitas bahan ajar dari ke-3 ahli tersebut dengan nilai masing-masing 93%, 82% dan 80% sehingga dapat dikatakan buku ajar yang dibuat hasilnya sangat layak. Kemudian dilakukan uji coba ke mahasiswa melalui angket respon mahasiswa dan dilakukan evaluasi formatif. Produk yang dikembangkan dapat digunakan oleh Dosen sebagai buku ajar yang dapat membantu mahasiswa dalam memahami materi.

ANALISIS PERBANDINGAN TINGKAT FINANCIAL DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 MENGGUNAKAN MODEL ALTMAN Z-SCORE Putra, Muhammad Fanny Fatkhur; Bhilawa, Loggar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menganalisis perbandingan tingkat financial distresssebelum dan selama masa pandemi Covid -19 dengan menggunakan model Altman Z Scorepada perusahaan yang terdaftar di BEI periode tahun 2019-2020. Jenis penelitian initermasuk kedalam jenis penelitian komparatif dengan menggunakan pendekatan kuantitatif.Penelitian ini menggunakan data sekunder yang diambil dari website data IDX. Sampelyang digunakan dalam penelitian ini berjumlah 265 perusahaan dengan jumlah populasisebanyak 781 perusahaan. Sebelum melakukan uji beda, dilakukan uji deskriptif, uji asumsiklasik (uji multikolerasi, heterokedatisitas, uji autokorelasi, uji normalitas). Hasil penelitianmenyatakan bahwa tidak adanya perbedaan tingkat financial distress yang signifikan padapada sampel penelitian sebelum dan selama masa pandemi Covid-19.

Managing Land Assets For Sustainable Goals To Generate Income Of University Wardhana, Mahendra; Kautsar, Achmad; Fithroni, Hijrin; Liana, Corry; Bhilawa, Loggar
International Journal of Educational Research & Social Sciences Vol. 4 No. 6 (2023): December 2023 (Indonesia - Morocco - Angola)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i6.745

This research aims to find out that increasing university income from land development is a complicated process that requires knowledge and skills in various aspects such as law, urban planning, and the civil structure of buildings that will stand on the land. This research will adopt a descriptive qualitative research approach to understand a particular phenomenon. This approach allows researchers to collect descriptive data to answer research questions regarding optimizing university land management. The research subjects in this study were 30 people consisting of leaders of Surabaya State University and stakeholders who were partners and involved in land development in the University area. Research findings show that sustainable land development is a goal that the University wishes to achieve in the short and long term and needs to be supported by strong financial resources. These results have significant implications for other universities that are managing land assets to contribute income to sustainable land development.

Analisis pengaruh fraud diamond terhadap potensi kecurangan program bantuan langsung tunai dana desa kabupaten jombang Sholawati, Alvin; Bhilawa, Loggar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. This research uses quantitative methods, sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

Analisis pengaruh fraud diamond terhadap potensi kecurangan program bantuan langsung tunai dana desa Kabupaten Jombang Sholawati, Alvin; Bhilawa, Loggar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study was conducted with the aim of knowing the effect of Fraud Diamond elements which include pressure, opportunity, rationalization, and capability on the potential for fraud in the village fund program in Jombang Regency, East Java. Sources of data in this study were obtained from primary data sources by distributing questionnaires to village heads and village officials in Jombang Regency who came from Jombang District, Mojoagung District, Peterongan District, and Diwek District. The total population of this study was 1,510 with a total of 315 samples and was selected using cluster random sampling technique. The data analysis technique is using multiple linear regression with the help of the IBM SPSS 23 application program. The hypothesis in this study is that the Fraud Diamond Theory element consisting of pressure, opportunity, rationalization, and capability has an influence on the potential for fraud in village funds in Jombang Regency. The test results show that all hypotheses are accepted, namely the Fraud Diamond Theory element affects the potential for fraud in the village fund program in Jombang Regency.

Pengaruh kinerja keuangan sebelum dan selama adanya pandemi Covid-19 terhadap harga saham pada laporan keuangan klub sepak bola Wahyuni, Sri; Bhilawa, Loggar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze financial performance's effect on football clubs' share prices before and during the Covid-19. Financial performance in this study is measured by the profitability, liquidity and solvency ratio. This research will use quantitative research methods with secondary data sources in the form of archives of financial statements of football clubs listed on various stock exchanges and Public shares in 2019/2020 and 2020/2021. The analysis technique used in this study is a multiple linear regression analysis techniques. The results of this study show the results that the profitability ratio measured by Return On Investment, liquidity ratio is measured by Current Ratio and Cash Ratio, and solvency ratio measured by Debt to Assets Ratio and Debt to Equity Ratio have no effect and are not significant to the share price of football clubs both before and during Covid-19.

Co-Authors 'Atikah, Azian Nikhlatul Agustin, Ika Dyah Ayu Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Aji, Susilo Cantika Sari Siregar CORRY LIANA Debora Freti Gracia Dewi Prastiwi Dian Anita Nuswantara Fany Dwi Nurcahyani Faradilla, Ivory Candra FITHRONI, HIJRIN Inayatul Lutfiyyah Lintang Venusita Made Dudy Satyawan Mahendra Wardhana, Mahendra Malikul Khalis Barajad Mariana Merlyana Dwinda Yanthi Muhammad Fanny Fatkhur Putra Nurjannah, Ika Ayu Pratama, Rifki Nanda Putra, Muhammad Fanny Fatkhur Putri, Sindi Yulika Rahma Hafshah, Salvany Maulida Rahmadina, Aulia Musvita Rohanisa, Dina ROHMAWATI KUSUMANINGTIAS Rumsowek, Theresia Mina Ryanaldi Fahriansyah Salvany Maulida Rahma Hafshah Septiani, Leni Duwi Sholawati, Alvin Sri Wahyuni Triani , Ni Nyoman Alit Wiwik Handayani Yudit Hosio, Meyske

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