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Heri Susanto
Universitas Wijaya Kusuma Surabaya
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Journal : Jurnal Bisnis dan Kewirausahaan

 1 
Mekanisme Monitoring, Bonding Dan Ukuran Perusahaan Pada Kinerja Perusahaan Hidayat, Riskin; Rosita, Rosita; Susanto, Heri; Rachmawati, Ida Ayu Kade
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i1.2081

Abstract

This research aims to examine the influence of bonding and monitoring mechanisms, as well as firm size, on firm performance across various industries listed on the Indonesia Stock Exchange. The study population consists of 45 companies from diverse industries. The research sample was obtained using purposive sampling, resulting in a sample of 14 companies. The findings of the study indicate that institutional ownership and debt have a significant positive effect on firm financial performance. However, firm size does not have a significant negative impact on firm performance. In this context, bonding and monitoring mechanisms, as well as institutional ownership and debt levels, play a crucial role in enhancing the financial performance of companies in the Indonesian Stock Exchange. These findings provide insights for managers and stakeholders to consider appropriate ownership strategies and debt structures to improve firm performance. Furthermore, firm size is not considered a critical factor influencing firm performance in the context of this research.
Knowledge Management Dosen Terhadap Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Rosita, Rosita; Susanto, Heri; Kade R.K., Ida Ayu; Wulandari, Amy
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2252

Abstract

Permasalahan kompetensi akuntansi dalam proses pembelajaran pasca pandemi Covid-19 saat ini masih perlu perhatian. Penelitian-penelitian yang berkaitan dengan isu kompetensi pembelajaran akuntansi dimasa pandemi Covid-19 sudah banyak diteliti. Tetapi penelitian tersebut lebih banyak melihat dari sisi motivasi belajar, pengetahuan, ketrampilan, IPK, sikap mahasiswa, minat mahasiswa dan kemampuan mahasiswa dalam beradaptasi ditengah pandemi. Pada aspek dosen sebagai tenaga pengajar belum banyak dieksplorasi. Banyak penelitian belum melihat knowledge management dosen dalam beradaptasi dengan pembelajaran online, bagaimana kemampuan konseptual, situasional, instruksional dan penguasaaan teknologi pembelajaran online. Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu dosen perguruan tinggi jurusan akuntansi di DI YOGYAKARTA. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian pemahaman TIK dosen tidak signifikan berpengaruh terhadap kompetensi mahasiswa sedangkan variabel sikap dosen dan personil KM berpengaruh signifikan terhadap kompetensi mahasiswa.
Peran Full Cost Recovery dalam Penentuan Tarif Desa Wisata: Studi Kasus pada BUMDes Susanto, Heri; Rosita, Rosita; Hidayat, Riskin; Kade R.K., Ida Ayu
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i1.2468

Abstract

This study aims to analyze the tariff determination in Village Owned Enterprises (BUMDes) based on Full Cost Recovery (FCR) methods and its impact on the rural community. The research was conducted in Tourism Village, Daerah Istimewa Yogyakarta, representing the implementation of BUMDes tariff policies. This study will explore the factors influencing tariff setting and examine the economic and social implications at the local community level in the context of a tourism-oriented village enterprise. By utilizing a Full Cost Recovery approach, the research encompasses both direct and indirect costs associated with the services provided by the Village Owned Enterprises. The various factors that impact tariff setting, including operational costs, community expectations, and market demand. Additionally, it will evaluate the broader economic and social effects of these tariffs on the local population, assessing whether they enhance or hinder community well-being. By focusing on a tourism-centric village, this research seeks to provide a nuanced understanding of how Full Cost Recovery principles can be effectively applied in rural settings. The findings are expected to contribute valuable insights into the tariff-setting processes within similar communities and inform policymakers on strategies to balance economic sustainability with social equity.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Muis Adin, Marta Aditya Wicaksono administrator, administrator Afridon, M. Agustiawan Ahmad Guntur Alfianto Akmal, Helmi Al Mujtaba, Parid Wajdi Alfa Ridwan, Rofil Alvian Alvin Mubarok Amiruddin, Kamelia Andi Asmara, Andi Andi Iswoyo, Andi Andika, Febri Dwi Anggita, Sheilla Rully Anna Fitriani Ardi, Rudi Prasetyo Arief Daryanto Arti Sufianti Azis, Nia Fakhriyah Bambang Hariyadi Bambang Sapto Utomo Bertasari, Meilani Bete, Dominggas Budi W, Purwanto Budiwan, Adi Cahyono, Erry Chodidjah Chodidjah Choirul Anam AM Diponegoro Darmanto, Heri Darmawan, Erik Daryanto, Didik de deus Araujo, Novenia Agustina Dedi Kurniawan Dewa, Aditya Dewi Fitrianti Dewicca Fatma Nadilla, Dewicca Fatma Dianto, Andri Krisna Dianto, Aris Agus Djauhar Arifin Djono Djono Dwi Soelaksono, Ari Edi, Mohammad Edijanti Goenarwo efendi, Irfan Emalia, Elena Sandra Endang Fauziati Ersis Warmansyah Abbas Faisol Humaidi Faizal Maad Fathurrahman Fathurrahman Faulina, Imaniar Fauzi, Kms. M. Amin Fitria Salsabilla Irzayana Fitriana, Nisa Hafiidhoh Fitriyani, Nunik Ina Gede Kamajaya, Gede Gumelar, Aprijal Gupron, Fiqri Romadhonal Hadi Oetomo Hadi Suyono Hafizh, Fauzhiyah Hamidah Hendrarini Hardiansyah, Muhammad Rifandi Harsono Harsono Helmi Akmal Heni Hendrawati Hidayat, Hana Safira Husaini, Ahlan Idhoh Fitriana, Nisa Hafi Indro Herry Mulyanto Iqbal, Mohhamad Isbandriyati Mutmainah Ismed, Mohamad Iwan Setiawan Jaka Darmawan Jamal Jamal Jubandi, Hendrikus Jumriani, Jumriani Kade R.K., Ida Ayu Kemala, Ratih Khairudin Syah Khairullah, Muhammad Khoiruddin Bashori Kunti Sunaryo Kurniasari, Dwiyana Anela Kusasih, Ida Ayu Kade Rachmawati Kusharyanti Kusharyanti Leni Pebriantika Lien Maulina Madlazim Madlazim Maheresmi, Handani Mahfudi, Ahmad Zaid Malia, Rani Putri Maradidya, Alfistia Marita Marita, Marita Marnilin, Feni Maryadi Maryadi Marzuarman Miftahul Jannah Misbach Fuady, Misbach moh lutfi, moh Mohamad Zaenal Arifin Anis Mohammad Yusuf, Mohammad Muhammad Akbar Setyawan Muhammad Arifin Muhammad Firnanda Mulia, Agus Prana Mulyanto, Indro Hery Murib, Pendison Mutiani Mutiani Nafisah, Thohirotun Nazri, M. Nazrina Zuryani Nina Ariesta Nugraha, Agung Tri Nuraini Aisiyah Nurkhasanah, Nopi Nurul Fauziyah, Nurul Oktiana, Puja Erwinda Permata, Shynta Prabowo, Susilo Dwi Pranamulia, Agus Prawitasari, Melisa Pujiono Pujiono Purnama, Saleh Putra, Mulyana Gustira Putri, Maulidia R.G., Fiqri Rachmawati, Ida Ayu Kade Rahayu, Deasy Tri Rahmat Irawan Rahmawati, Masnunanh Ramadhan, M. Zaki Nawaf Retno, Deddy Purnomo Retno, Deddy Purnomo Riskin Hidayat Risqi Firdaus Setiawan Rochgiyanti Roesfian, Erfin Rosita Rosita Rosita Rukmawan, Agus Rumna Rumna, Rumna Rusdi Effendi Rusdiana, Ninanesia Rusidi, Rusidi Rusman, Hedar Sabdu, Safrianus Samara, Yeni Saputra, Adimas Budi Saputri, Evieana Riesty Sariyatun Sariyatun Sinaulan, Ramlani Lina Sirait, Afni Siswandari Siswandari, Siswandari Situmorang, Nina Zulida Sofyan, Ade Solihin, Lalu Sri Astuti SRI FATMAWATI Sri Juni Woro Astuti Sri Luna Murdianingrum, Sri Luna Sri Wahyuni Sriwati Sriwati Subiyakto, Bambang Subkhi, Ahmad Sudarto Sudarto Sudiyatno Sudiyatno Sukayat, Harmoko Suparto Suparto Supriyanto Supriyanto Suwarnata, Anak Agung Eka Suyatmini Suyatmini Suyatno Suyatno Syaharuddin Syahrial, Ramon Syindau Abdillah, M. Andrian Teddy Chandra Tiara Mega Kusuma Udin, Imamul Bahak Usman Usman Wahidhani, Eha Hasni Wawan Kurniawan Wicaksono, Crescentiano Agung Widjaja, Ichwan Rachmanu Wulandari, Amy Wulandari, Herlina Tri Yanto, Dwi Yanto, Dwi Yedida Yosananto, Yedida Yulia, Iis Anisa Yuliana, Dhea Arsinta Yuliantri, Rhoma Dwi Aria Yunianti, Nina Yuniarto, Andriono Eko Yunus Arifien Yurinisa, Alifa Zuhrohtun Zuhrohtun Zulkifli Zulkifli, Kiky