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Pengembangan Usaha Kelompok Pengrajin Keris Desa Aeng Tong Tong dan Desa Palongan Kabupaten Sumenep Bambang Tjahjadi; Noorlailie Soewarno; Agus Widodo Mardijuwono
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 2 No. 3 (2023): Mopolayio : Jurnal Pengabdian Ekonomi Volume 2 Number 3 (July 2023) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v2i3.67

Abstract

Desa Aeng Tong Tong merupakan desa terdepan dalam pengembangan ekonomi kreatif berbasis budaya keris, diikuti oleh desa-desa lainnya, seperti Desa Palongan. Berdasarkan hal tersebut maka desa Aeng Tong Tong dan desa Palongan dijadikan sebagai sasaran program Program Kemitraan Masyarakat (PKM). Program ini merupakan kelanjutan dari hasil kajian yang sebelumnya telah dilakukan oleh Pusat Tata Kelola dan Daya Saing (PTD) Universitas Airlangga bekerja sama dengan Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan pada tahun 2017. Beberapa permasalahan dirasa cukup mengganggu kelancaran pengembangan wirausaha ekonomi kreatif berbasis budaya keris, antara lain masalah regulasi, SDM & organisasi, produksi, pemasaran dan permodalan. Dalam menangani permasalahan ini, dilakukan melalui serangkaian lokakarya dan pendampingan, serta membangun pola pikir/mindset masyarakat desa tentang usaha keris dan jasa lainnya dengan meningkatkan kerjasama dalam nilai gotong royong terutama bagaimana membangun tim super yang terdiri dari 2 (dua) desa.
Role of R&D Investment on Future Performance: Evidence From Malaysian Companies Idil Rakhmat Susanto; Noorlailie Soewarno; Bambang Tjahjadi
Jurnal Akuntansi dan Keuangan Vol. 26 No. 1 (2024): MAY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.1.29-34

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R&D Investment is an issue that is still interesting in business research today because it constantly explores company development in terms of technology and innovation. Our study intends to investigate the impact of R&D investment on Malaysian company performance in the future. This empirical study uses company financial statement data accessed via the OSIRIS database. The sample is a non-financial company in Malaysia from 2003 to 2019. This study evaluates The hypothesis using unbalanced panel data regression on 460 company years of observation. Our findings indicate that R&D investments have a degrading impact on the performance of Malaysian companies in the future. These findings indicate that companies in developing countries such as Malaysia have yet to give special attention to investing in R&D as the main business strategy.
PERAN MEDIASI STRATEGY EXECUTION PADA PENGARUH INTELLECTUAL CAPITAL TERHADAP ORGANIZATIONAL PERFORMANCE Putri Nabilah; Bambang Tjahjadi; Aisya Nurul Izzah
Jurnal Riset Akuntansi dan Keuangan Vol. 20 No. 1 (2024): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v20i1.5

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ABSTRACT This study investigates the effect of intellectual capital on organizational performance and the role of strategy execution in the influence of intellectual capital on organizational performance. This study uses a quantitative approach with Partial Least Square – Structural Equation Modeling (PLS-SEM) to test the research hypothesis. A total of 158 senior high schools in East Java participated as data research samples by filling out online and offline questionnaires. The study results show that intellectual capital has a direct positive effect on organizational performance. Furthermore, research proves that intellectual capital has a positive effect on strategy execution, and strategy execution has a positive effect on organizational performance. Thus, this study empirically proves that strategy execution partially mediates the influence of intellectual capital on organizational performance. Keywords: Intellectual capital, Strategy execution, Organizational Performance, Senior High School, Education for sustainability. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi pengaruh intellectual capital terhadap organizational performance dan menginvestigasi peran strategy execution pada pengaruh intellectual capital terhadap organizational performance. Penelitian ini menggunakan pendekatan kuantitatif dengan Partial Least Square – Structural Equation Modelling (PLS-SEM) untuk menguji hipotesis penelitian. Sebanyak 158 SMA di Jawa Timur berpartisipasi sebagai sampel data penelitian melalui pengisian kuesioner secara online atau offline. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif secara langsung terhadap organizational performance. Selanjutnya penelitian membuktikan bahwa intellectual capital berpengaruh positif terhadap strategy execution dan strategy execution berpengaruh positif terhadap organizational performance. Dengan demikian, penelitian ini membuktikan secara empiris bahwa strategy execution memediasi parsial pengaruh intellectual capital terhadap organizational performance. Kata kunci: Intellectual capital, Strategy execution, Organizational Performance, Sekolah Menengah Atas, Education for sustainability.
Does Social Management Process Matter? Elok Fitriya; Bambang Tjahjadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.29628

Abstract

Purpose: The aim of this research is to find out whether social environment is a mediating variable in the influence of the main director's structure on management performance.  Methodology/approach: The method used in this research is a qualitative research method sourced from secondary data collected by researchers through OSIRIS data from 709 companies whose shares are publicly traded on the Indonesia Stock Exchange. Findings: The findings show that the influence of the composition of the board of directors on company performance varies greatly among social environments. Practical Implications: This research adds to research references on the influence of governance on performance which is moderated by the company's social environment. Originality/value: the novelty in this research is adding a new variable, namely the social environment as a mediating variable.  
Peran Green Product Innovation Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Bisnis Industri Kreatif: The Role of Green Product Innovation in Mediating the Effect of Corporate Social Responsibility on the Business Performance of Creative Industries Hadiah Fitriyah; Bambang Tjahjadi; Noorlailie Soewarno
Journal of Accounting Science Vol. 4 No. 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.397

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This study aims to empirically examine the role of green product innovation in mediating the influence of corporate social responsibility on the business performance of the creative industries of batik. The research approach used is quantitative research. The population is the creative industries of spread the r Sidoarjo and Bangkalan regions. The number of Small and Medium Industries of batik crafts in Sidoarjo and Bangkalan is 98 batik creative industries. The sample in this study were 79 creative industries of batik using the Slovin formula, then the determination and distribution of the sample was based on simple random sampling. The analytical method used in the data processing in this study uses SEM-PLS with the help of SmartPLS software. The results showed that: (1) corporate social responsibility (CSR) influences green product innovation (GPI) with a t value of 5.384 and a Pvalue of 0.000; (2) green product innovation (GPI) influences business performance with a t value of 5.492 and Pvalue of 0.000; (3) green product innovation(GPI) is able to mediate the influence of corporate social responsibility (CSR) business performance (BP) of creative industries with a t value of 3.771 and a Pvalue of 0.000.
The Role of Innovation Strategy Mediation in Rivalry Relationships with the Organizational Performance : Peran Mediasi Strategi Inovasi dalam Hubungan Rivalitas terhadap Kinerja Organisasi Perguruan Tinggi Widodo, Heri; Tjahjadi, Bambang; Basuki, Basuki
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1638

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This research is expected to prove that the innovation strategy mediates the effect of the level of rivalry on organizational performance at the Muhammadiyah 'Aisyiyah College (PTMA). The population in this study were all active Muhammadiyah 'Aisyiyah Universities (PTMA) in Indonesia, as many as 164 PTMAs consisting of universities, high schools, polytechnics, institutes, and academies. Samples were taken as many as 70 PTMA with the technique of determining the sample used was random sampling. The data analysis techniques used were Common Method Biases (CMB) and Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study prove that the Innovation Strategy is able to mediate the effect of rivalry on organizational performance. PTMA's ability to adapt as well as the ability to choose strategies will be a determining factor in maintaining and improving operational sustainability, competitiveness and improving PTMA organizational performance. The innovation strategy used in this research is an IT-based academic program strategy, the development of open learning through SiberMu, or a merger policy between PTMA. The results of this study provide empirical evidence on the Industrial Organizational (I/O) theory, which is related to the level of competition. Rivalry mediated by innovation strategies can improve organizational performance. The results of this study indicate that the increase in organizational performance will be influenced by the external conditions of the organization, namely rivalry. The results of this research are practically expected to contribute to policy and strategy development for PTMA leaders in facing the Industrial Revolution 4.0 era.
Net Volume of Market Maker Shares, Information Asymmetry, Company Fundamentals on Profitability; Fixed Effect Model Approach: Net Volume Saham Market Maker, Asimetri Informasi, Fundamental Perusahaan Terhadap Profitabilitas; Pendekatan Model Fixed Effect Amir, Amir; Bambang Tjahjadi; Iman Harymawan
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1641

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Penelitian ini dimotivasi belum adanya peraturan tentang Market Maker yang menimbulkan asimetri informasi, dan permainan harga oleh market maker, khususnya market maker dalam grup perusahaan. Kasus kejahatan dibursa saham Indonesia melibatkan lebih dari satu perusahaan sekuritas sebagai market maker. Hasil riset sebelumnya terjadi gap terkait volume market maker, asimetri informai terhadap profitabilitas perusahaan. Studi ini menguji pengaruh Net Volume Saham market maker, Asimetri Informasi, Nilai Perusahaan dan Leverage terhadap Profitabilitas. Sampel penelitian menggunakan purposive sampling periode tahun 2015-2018. Analisis menggunakan model estimasi data panel Fixed Effect. Hasil penelitian mengkonfirmasi bahwa Net Volume Market Maker, asimetri informasi, dan nilai perusahaan berpengaruh positif signifikan terhadap profitabilitas perusahaan. Sedangkan Leverage gagal mengkonfirmasi pengaruh negatif terhadap profitabilitas. Variabel kontrol, PER yang berpengaruh negatif, sedangkan ROA dan Size berpengaruh positif terhadap profitabilitas perusahaan.
The Impact of Human Capital Readiness on Business Performance : The Mediating Role of Innovation Capability: Pengaruh Ketersediaan Human Capital pada Kinerja Bisnis: Peran Mediator Kemampuan Inovasi Linda Sutanto; Bambang Tjahjadi; Fiona Niska Dinda Nadia
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1725

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This study investigates the role of innovation capabilities in mediating the link between human capital readiness and business performance. This study's essential contribution is empirically examining the resource-based theory using a structural equation model. This study is a quantitative investigation at the explanatory level that employs structural equation modelling. In Indonesia, 258 owners or managers from MSME’s. The following are the findings: Human capital readiness impacts business performance. Second, innovation capability impact on business performance. Third, innovation capability mediate the relationship between human capital readiness and business performance. This study concludes the strategic roles of innovation capability in Indonesian MSMEs.
The Indonesia's Financial Landscape: P2P Loan Growth, Bank Performance and The Covid-19 Connection Kohardinata, Cliff; Suhardianto, Novrys; Tjahjadi, Bambang; Widianingsih, Luky Patricia
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p105-120

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Introduction/ Main Objectives: This study investigated the impact of peer-to-peer (P2P) loan growth on banking credit growth in Indonesia, specifically focusing on regions with low and high-risk non-performing loan (NPL) banking, both before and during the exogenous shock of the COVID-19 pandemic. Background Problems: The digitalization of the banking industry faces a new challenge caused by start-up companies taking advantage of financial technology (FinTech) to create a new business model and financial innovation that can create financial solutions for the community. Research Methods: The research employed a panel regression model using monthly data from 33 provinces in Indonesia. The data spans from July 2019 to March 2020, representing the period before the COVID-19 pandemic, and from July 2020 to March 2021, covering the pandemic period. Finding / Results: The regression analysis of data from the pre-COVID-19 periods revealed that the P2P loan growth negatively affects the banking credit growth in the provinces with low-risk banking NPLs; while on the contrary, during the COVID-19 pandemic, the P2P loan growth positively affects the banking credit growth in the provinces with high-risk banking NPL. Conclusion: The complementary impact of the P2P platform on banking occurred during the COVID-19 pandemic, but banks must remain vigilant because the P2P platform had become a substitute for banking prior to the COVID-19 pandemic. Therefore, when the COVID-19 pandemic passes and the stimulus from the financial services authority is no longer valid, there are still potentials for the P2P platform to substitute banks in Indonesia.
PERAN KENDALI UKURAN KINERJA DAN KEADILAN KEPUASAN KERJA PADA MANAJER MILENIAL Setiyowati, Rianti Budi; Tjahjadi, Bambang
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.02

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Abstrak – Peran Kendali Ukuran Kinerja dan Keadilan pada Manajer MilenialTujuan Utama - Penelitian ini menguji peran mediasi keadilan dalam pengaruh kendali ukuran kinerja terhadap kepuasan kerja, pada manajer milenial di industri ketenagalistrikan.Metode – Penelitian ini menggunakan metode PLS. Sampel penelitian ini adalah 194 manajer milenial.Temuan Utama - Penelitian ini mengungkapkan bahwa keadilan prosedural dan keadilan interpersonal berperan sebagai mediator dalam pengaruh antara kendali ukuran kinerja nonkeuangan dan kepuasan kerja. Keadilan interpersonal memberikan kontribusi yang lebih signifikan. Hal ini menunjukkan pentingnya keadilan interpersonal memengaruhi kendali ukuran kinerja manajer milenial.Implikasi Teori dan Kebijakan – Penelitian ini memperkuat pengaruh teori agensi dan teori sosiokognitif dalam konteks akuntansi manajemen. Selain itu, penelitian ini menyarankan manajemen puncak untuk mengembangkan sistem evaluasi kinerja yang adil dan meningkatkan budaya kerja manajer milenial.Kebaruan Penelitian – Penelitian ini merupakan upaya menjawab faktor-faktor yang menentukan tingkat kendali ukuran kinerja terhadap kepuasan kerja dari manajer milenial. Abstract - The Role of Performance Measure Control and Fairness in Millennial ManagersMain Purpose - This study examines the mediating role of justice in the effect of performance measure control on job satisfaction in millennial managers in the power industry.Method - This study uses the PLS method. The sample of this study was 194 millennial managers.Main Findings - This study reveals that procedural justice and interpersonal justice act as mediators in the influence between non-financial performance measure control and job satisfaction.. These results suggest the importance of interpersonal justice in influencing millennial managers' performance measure control.Theory and Practical Implications - This study strengthens the influence of agency and socio-cognitive theories in management accounting. In addition, this study advises top management to develop a fair performance evaluation system and improve the work culture of millennial managers.Novelty - This research attempts to answer the factors that determine the level of control of performance measures on the job satisfaction of millennial managers.