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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Community Empowerment Accounting and Finance Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review JIFA (Journal of Islamic Finance and Accounting)

Barkah Susanto

Universitas Muhammadiyah Magelang, Indonesia

Author-ID : 395917

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

Published : 39 Documents Claim Missing Document

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MOTIVASI INTRINSIK DAN PEMBINGKAIAN INFORMASI ANGGARAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI: PERBANDINGAN KEPUTUSAN INDIVIDU DAN KELOMPOK Susanto, Barkah; Mashar, Riana
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011): Volume 9, Nomor 1, April 2011
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.543 KB)

Beberapa penelitian sebelumnya menemukan bahwa keputusan kelompok cenderung mengambil keputusan yang lebih beresiko maupun kurang berresiko dalam pengambilan keputusan apabila dibandingkan dengan keputusan-keputusan yang sebelumnya dibuat oleh anggota kelompok sebelumnya atau individu. Penelitian ini mengusulkan dan menguji kondisi yang mungkin mempengaruhi apakah keputusan kelompok menjadi lebih berani mengambil resiko atau menghindari resiko: (1) penyusunan alternatif-alternatif keputusan, dan (2) diberikan atau tidaknya reward yang diberikan atas keberhasilan suatu proyek tertentu. Penelitian ini menggunakan studi eksperimen, dengan menggunakan desain eksperimen within subject 2 x 2. Partisipan dalam penelitian ini adalah 80 orang Mahasiswa S1program ekstensi yang rata-rata sudah bekerja dan sudah berpengalaman dalam mengambil keputusan. Alat analisis yang digunakan untuk menguji hipotesis menggunakan paired sample t-test. Hasil penelitian menunjukkan bahwa pengambilan keputusan yang diambil berbeda ketika informasi dibingkai secara positif maupun negatif, dan ketika reward diberikan atas keberhasilan suatu proyek yang dilakukan. 

TANGGUNGJAWAB, DAN FRAMING INFORMASI ANGGARAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI DENGAN GROUP-SHIFTS SEBAGAI VARIABEL MODERASI Susanto, Barkah
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012): Volume 10, Nomor 1, April 2012
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.088 KB)

Penelitian sebelumnya telah menemukan bahwa keputusan kelompok yang baik lebih atau kurang berisiko dibandingkan dengan keputusan yang dibuat oleh anggota kelompok masing-masing. Penelitian ini mengusulkan dan menguji dua kondisi yang dapat mempengaruhi apakah keputusan kelompok menjadi lebih atau kurang berisiko: (1) perumusan alternatif keputusan, dan (2) tingkat tanggung jawab untuk keputusan sebelum berhubungan. Penelitian ini menggunakan 2 x 2 dalam desain eksperimental subjek. Peserta adalah 80 mahasiswa. Untuk menguji hipotesis, paired sample t-test digunakan sebagai alat analisis uji beda. Hasil percobaan menunjukkan bahwa keputusan yang dibuat oleh subjek berbeda dalam informasi yang dibingkai secara positif maupun negatif, dan ketika reward diberikan untuk proyek yang sukses.

ANALISIS SEASONED EQUITY OFFERINGS (SEO) TERHADAP PENURUNAN KINERJA PASCA PENAWARAN (Studi Kasus Pada Perusahaan Yang Terdaftar di BEJ Periode 2000-2002) Susanto, Barkah Susanto; Handrisaktiyati, Vian Handrisaktiyati
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005): Volume 3, Nomor 2, Oktober 2005
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.656 KB)

Performance declining after seasoned equity offerings can be explained by agency theory and windows of opportunity concepts. Those concept show the management opportunistic behavior because of asymmetric information happened between manager and investor before offering. However, that condition can not be defended and make the performance declining in the long term both in financial and stock performances. This reased will prove the declining of performance because of management opportunistic behavior. This research uses the datas of firms which do the seasoned equity offerings on Jakarta Stock Exchange, in 2000-2002 periods. Using the normalitas datas, descriptive statistic and paired sampel t-test as the proxy of management opportunistic hebavior is measured to prove that prejudise.

ANALISIS PENGARUH KEBIJAKAN PENGUMUMAN DEVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK JAKARTA PERIODE 2002-2004 Susanto, Barkah
Jurnal Analisis Bisnis Ekonomi Vol 4 No 2 (2006): Volume 4, Nomor 2, Oktober 2006
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.923 KB)

Every company in its capital allocation is always given on two interconnected and important problem, that is decisionof long-range expenditure and invesment. Despitefully still there are one problem again that is containing dividend decision about how many dividend which must be alloted o stockholder. Policy of dividend Announcement present one of important decision in its bearing with the effort to maximize the company value influenced by invesment decision, capital structure (decision of accomplishment of fund requirement) and policy of itself dividend. Persuant to the kondidi hence this research take the title : "Influence of Policy of Dividend Announcement to Share Price at Company of Food and Beverage In Jakarta Stock Exchange" This period research at period 2002-2004. Intention of this research is to know whether/what there influence of policy of dividend announcement to share price at company of food and beverage Jakarta Stock Exchange. Company which selected as sample in this research is company of food and beverage enlisted in Jakarta Stock Exchange (BEJ). Data taken away from by corner of stock pf University of Muhammadiyah Magelang. Election sample done by purposive is random sampling belongs 12 company which at one blow made by sample in this research. Method used in this analysis is examination by Paired Samples T Test. Result of enumeration analyse above knowable that biggest mean from abnormal return that happened three day after announcement deviden, that is equal tp 0,008228. While mean lowered abnormal level return is 2 (two) day after announcement deviden, that is equal to -0,003658. Result analyse by using Paired Sample T-Test obtained by value of equal to 3.938, hence the value fulfill the criterion in hypothesis acceptance.

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE ON ENVIRONMENTAL DISCLOSURE AND ECONOMIC PERFORMANCE (EMPIRICAL STUDY IN BURSA EFEK INDONESIA) Susanto, Barkah
Jurnal Analisis Bisnis Ekonomi Vol 6 No 2 (2008): Volume 6, Nomor 2, Oktober 2008
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.985 KB)

This research is carried out becaused there is some previous resuls of the research are contrastive. It concerns on the relationship between environmental performance, environmental disclosure and economicperformance. The objectives of this research are toprove empirically the influence of environmental performance on environmental diclosure and the influence of environmental performance on economic performance to he condition of Indoneisa. The samples of this research are 17 entriprises which are registered in Bursa Efek Indonesia that follow PROPER in the year 205 2007. The type of data analysis are collecting data and the technique of analyzing data used fixed and or common effect. The result of this research is showed that the environmental performance has positive significance influence on environmental disclosure, and the other hand, the environmenal performance has not positive significance influence on economic performance.

Penggunaan Digital Marketing untuk Memperluas Pasar dan Meningkatkan Daya Saing UMKM Susanto, Barkah; Hadianto, Akrim; Chariri, Fardan Nur; Rochman, Miftachul; Syaukani, Muhammad Mirza; Daniswara, Aditya Ari
Community Empowerment Vol 6 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Salah satu permasalahan yang membuat daya saing UMKM masih rendah adalah terbatasnya kemampuan para pelaku usaha dalam melakukan pemasaran. Kegiatan pengabdian pada masyarakat ini dilaksanakan untuk mengenalkan produk UMKM keripik singkong ke pasar yang lebih luas, meningkatkan daya saing UMKM melalui pemanfaatan digital marketing. Dalam pengabdian ini, metode yang digunakan untuk memecahkan permasalahan adalah memberikan penyuluhan, pelatihan, dan pendampingan kepada pelaku UMKM yang menjadi mitra. Kegiatan tersebut dilaksanakan secara bertahap selama 2 bulan. Dari kegiatan yang telah dilaksanakan, mitra cukup memahami tentang konsep digital marketing dan mampu menggunakan internet untuk melakukan pemasaran. Meningkatnya kemampuan mitra dalam melakukan pemasaran diharapkan dapat membantu mitra untuk memperoleh pasar yang lebih luas dan meningkatkan daya saing mitra sebagai pelaku UMKM

Pemberdayaan Masyarakat Berbasis Potensi Lokal yaitu Singkong Menjadi Usaha Kreatif di Desa Duren Susanto, Barkah; Pradana, Fahrial Santri Anom; Fitriana, Ramadzani; Wulandari, Nofi; Dina, Fauza Arsya; Galih, Septi Sulistya
Community Empowerment Vol 6 No 3 (2021)
Publisher : Universitas Muhammadiyah Magelang

Dusun Duren, Desa Jati, Kecamatan Sawangan, Kabupaten Magelang memiliki hasil pertanian yang cukup banyak, terutama singkong. Namun hasil panen yang tinggi ini, tidak diimbangi dengan proses pengolahan produksi yang bernilai ekonomis tinggi. Kecenderungan masyarakat Dusun Duren setelah panen singkong langsung menjual singkong, sehingga nilai jualnya rendah dan tidak sebanding dengan waktu tanam singkong yang relatif lama. Pengabdian ini bertujuan untuk meningkatkan kesejahteraan para petani, meningkatkan perekonomian masyarakat Dusun Duren, dan menciptakan lapangan pekerjaan baru terutama bagi kaum perempuan dan remaja yang belum mendapatkan pekerjaan tetap. Pelatihan ini dilakukan dengan cara mengolah singkong menjadi kripik yang mempunyai banyak varian rasa agar nilai jual singkong akan bertambah, sehingga nantinya masyarakat Dusun Duren mampu menciptakan Kelompok Usaha Bersama (KUB).

ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN Nur Laila Yuliani; Barkah Susanto; Farida Farida
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2919

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.

Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi Nur Laila Yuliani; Barkah Susanto
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance. This study uses a structural equation modeling approach to investigate the influence of information asymmetry and leader member exchange on budget participation to managerial performance by using goal commitment and ambiguity role as mediation variables, in Working Units, Magelang Municipality Government, Central Java. Based on a questionnaire survey of 101 local government officials involved in budget preparation, we find that information asymmetry has a positive effect on budget participation. The commitment on goals mediates the relationship between budget participation and managerial performance. Otherwise budget participation has no effect on managerial performance through role ambiguity. This study also find that leader member exchange has no effect on budget participation.

Prevention and handling of Covid-19: acceleration of vaccination movement in Magelang Regency Barkah Susanto; Angger Mahanani; Herlina Hera Pradian; Atina Harin Hayuni; Melinda Puspa Dewi; Hafizh Reza Muhammad
Community Empowerment Vol 7 No 5 (2022)
Publisher : Universitas Muhammadiyah Magelang

This program aims to help speed up the vaccination process in the Magelang Regency area in the terms of preventing and controlling the spread of the Covid-19 virus, which has been spreading in the area for the previous two years. The activities are carried out using a system that begins with directives and direct practice at the vaccination site, as well as help in delivering community services such as data input, vaccine delivery, and documenting the final results of vaccine recipients. The districts of Muntilan, Candimulyo, Mungkid, Salaman, Borobudur, Dukun, and Mertoyudan were among those that helped with the vaccine campaign. This activity is expected to aid efforts to recover and improve public health as well as the community's economic productivity

Co-Authors Afafa, Rizal Wahyu Afla Azzahra Putri Angger Mahanani Ani Setiyowati Asfahanni Auliya Asifa Nas Arif Ataj Amiratul Aida Atina Harin Hayuni Azzahra, Zesi Azzahra, Zesi Betari Maharani Betari Maharani Chariri, Fardan Nur Daniswara, Aditya Ari Darmadi, Ravindra Ardiana Devi Hidayati Dewi , Veni Soraya Dina, Fauza Arsya Eka Novia Susianti Elifa Fenny Rahayu Ericka Darmawan Fandy Wicaksono Farida, Farida Fathima, Salsa Hanifatul Fitriana, Ramadzani Galih, Septi Sulistya Galuh Maharani Hadianto, Akrim Hafizh Reza Muhammad Handrisaktiyati, Vian Handrisaktiyati Handrisaktiyati, Vian Handrisaktiyati Herlina Hera Pradian Iffatul Farida Ilham Majida Yasa Khalimah Dwi Kurniawati Khasanah, Intan Khamilatul Khofifa Lailatul Salamah Laili Qomariyah Lany Christanty Laras Dian Arifah Lasiona Ravi Nirwana Lidya Sahira Atiqoh Melinda Puspa Dewi Muhammad Ridhwan Ab Aziz Naufal Afif Nia Kurniati Bachtiar Nina Ndaru Arlintang Nur Hidayah Nur Laila Yuliani Pradana, Fahrial Santri Anom Pranita Siska Utami Purwantini, Anissa Hakim Riana Mashar Ridha Nur Zullaekha Risa Yuliana Mahfiroh Rizqil Ghozi Mubarok Rochman, Miftachul Rochmatilah, Siti Salsa Hanifatul Fathima Suci Pangukir Sukma Auranisha Shifania Syaukani, Muhammad Mirza Syuhada Abdi Ra’uuf Titi Wahyuningsih Utami, Pranita Siska Veni Soraya Dewi Wulandari, Nofi Yunita Yunita

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