Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Raflesia Akuntansi Journal Of Business, Finance, and Economics (JBFE) International Journal of Management Science and Information Technology (IJMSIT) Journal of Community Service (JCOS) PEDAMAS (Pengabdian Kepada Masyarakat) Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Kanigara
Agung Prayogi
Universitas Peradaban
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
KEPEMILIKAN MANAJERIAL, KUALITAS AUDITOR DAN MANAJEMEN LABA Agung Prayogi
Jurnal Ilmiah Raflesia Akuntansi Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

In a village financial system that is shifted to the allocation of village funds to regional agencies to increase the APBN through regional original income. The case study carried out was at the Village Office location in Gejagan Village, Loceret District, Nganjuk Regency by monitoring the application system for processing and financial arrangements in allocating village funds to various activities in implementing existing activities in the village. Meanwhile, this village uses the application of a good governance system or in the Latin term meaning good government by linking an accountability of village funds into activities that have been designed since the planning system was created for a program to be carried out. Although in its implementation the village government is required to have an aspect of good governance, where one of the main characteristics or elements of good governance is accountability. Accountability itself is a form of responsibility for carrying out the organization's mission in achieving the goals that have been set through the medium of accountability which is carried out periodically. The allocation of village funds is basically financial assistance from the Regency Government, Provincial Government, and Central, City Government to the Village Government sourced from the APBN, Provincial APBD, Regency/Municipal APBD which is channeled through the village treasury in the context of implementing Village Governments that have events. specific in each village.
Effect of Good Corporate Governance and Sustainability Reporting to the Integrated Reporting Moderation Firm Size Dian Murdianingsih; Agung Prayogi; Tri Handayani
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.75

Abstract

The aim of this research is. Analyzing the impact of good governance and its occurrence on integrated reporting with company size as a moderate variable. The research was conducted on mining companies. the period 2019-2021. The research sample was obtained as many as 44 companies with purposive sampling method. The data analysis technique used multiple linear regression, Moderated Regression Analysis. The results of data analysis found that independent commissioner reporting and sustainability had no effect on integrated reporting, and Firm Size is able to moderate the relationship between Good Governance and Sustainability Reporting on integrated reporting. Based on the research results, investors can consider and pay attention to the presence of the audit committee as an internal company before investing.
Digital Marketing, Market Place PELATIHAN PENGGUNAAN MARKET PLACE BERBASIS DIGITAL MARKETING BAGI PEKAKU UMKM TELUR ASIN DI DESA TALOK SARI KECAMATAN BUMIAYU Agung Prayogi; Riska Sevia; Akmal Failasuf Latif
Kanigara Vol 3 No 2 (2023): Kanigara
Publisher : Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/kanigara.v3i2.7667

Abstract

This study aims to carry out training on the use of digital marketing-based market places for Micro, Small and Medium Enterprises (MSMEs) engaged in the production and sale of salted eggs in Talok Sari Village, Bumiayu District. The aim of this training is to increase the understanding and skills of MSME actors in utilizing the market place platform to expand market reach and increase the competitiveness of their businesses. This research will use a participatory approach method, in which researchers will work with the village government and the local MSME community to design a training program that suits the needs of salted egg MSME actors. The training will include an introduction to digital marketing concepts, an understanding of the market place, effective online marketing strategies, and the use of social media as a product promotion tool. The Expected outcome of this training is an increase in the knowledge and skills of MSME players in utilizing the market place platform to increase market access, attract new consumers, and increase sales of salted egg products. With this training, it is hoped that MSME actors can expand their business network through the effective use of digital technology. In conclusion, training on the use of digital marketing-based market places for salted egg MSMEs in Talok Sari Village is an important step to improve their ability to utilize digital technology for product marketing.
Leverage dan Prediksi Financial Distress: Efek Moderasi Profitabilitas Agung Prayogi; Dian Murdianingsih; Riztina Dwi Setyasih; Noor Rosyadi
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.5242

Abstract

Financial distress adalah sinyal negatif bagi perusahaan dan pihak-pihak yang berkepentingan karena mengancam keberlangsungan hidup perusahaan. Oleh sebab itu, dilakukan penelitian ini yang ditujukan untuk melihat efek leverage terhadap financial distress melalui profitabilitas sebagai pemoderasi. Subjek penelitian yakni perusahaan tekstil dan garmen yang ada di pasar modal Indonesia periode tahun 2017 sampai 2021. Sampel penelitian 16 perusahaan diperoleh melalui teknik purposive sampling. Olah data dengan regresi linier berganda dan uji interaksi. Hasilnya adalah financial distress dipengaruhi rasio DAR; financial distress tidak dipengaruhi oleh rasio DER; rasio ROE memoderasi pengaruh rasio DAR dengan financial distress; rasio ROE tidak memoderasi efek rasio DER dengan financial distress. Implikasi penelitian ini adalah manajemen perusahaan harus mencermati proporsi pendanaan utang dalam perusahaan dan investor dapat memperhatikan rasio leverage sebelum melakukan investasi untuk mengurangi kejadian financial distress pada perusahaan sehingga menimbulkan kerugian investasi.
Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi Agung Prayogi; Metiya Fatikhatur Riziqiyah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4573

Abstract

The purpose of this research is to determine and analyse the effect of CEO characteristics on accrual earnings management and real earnings management with Good Corporate Governance as a moderating variable. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2012-2021. The purposive sampling technique was used for data collection. The research data analysis technique is multiple linear regression test, interaction test and sub-group test. The findings of this research indicate that CEO narcissism, CEO gender and CEO compensation affect accrual earnings management and real earnings management. CEO tenure has no effect on accrual earnings management and real earnings management. CEO power can only affect accrual earnings management. Managerial ownership does not act as a moderator for the relationship between CEO narcissism and accrual earnings management and real earnings management. Managerial ownership is able to moderate the relationship between CEO compensation and CEO power with accrual earnings management and real earnings management. Managerial ownership does not moderate the relationship between CEO gender and CEO tenure with accrual earnings management but is able to moderate the effect of CEO gender and CEO tenure on real earnings management. Audit quality is able to moderate CEO narcissism, CEO gender, CEO compensation, CEO tenure and CEO power on earnings management. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to the existence of Good Corporate Governance.
Pro-Human Rights Leadership on Human Rights-Based Digitalization: Moderating Role of Organizational Culture in University Sri Wartulas; Surahmadi Surahmadi; Agung Prayogi
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.7256

Abstract

This research aims to examine the effect of pro-human rights leadership on human rights-based digitalization with organizational culture as a moderating variable in universities. This study uses a quantitative approach with an explanatory design. Data were collected from lecturers and students at Universitas Peradaban using purposive sampling. A total of 455 respondents participated in this research. Data analysis employed Structural Equation Modeling (SEM) to examine the direct and moderating relationships among variables. The findings indicate that pro-human rights leadership positively and significantly affects human rights-based digitalization. Leaders who prioritize fairness, inclusiveness, transparency, and human rights protection are more capable of encouraging ethical and human-centered digital transformation in universities. Furthermore, organizational culture significantly strengthens the relationship between pro-human rights leadership and human rights-based digitalization. Universities with organizational cultures that support human rights values and digital ethics tend to enhance the effectiveness of leadership in implementing inclusive and responsible digital systems. The novelty of this research lies in integrating human rights perspectives into digital transformation studies in higher education and introducing organizational culture as a moderating factor in the relationship between pro-human rights leadership and human rights-based digitalization.
STRATEGI PEMASARAN DIGITAL USAHA MIKRO TELUR ASIN BU MURNIATI SEBAGAI PRODUK UNGGULAN DESA Khaerin Amalia; Redla Ihla Zahrena; Hidayatul Mukaromah; Sinta Kinanti Larasati; Agung Prayogi
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 4 No. 04 (2026): JULI 2026
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) Telur Asin Bu Murniati di Desa Bantarkawung, Kecamatan Bantarkawung, Kabupaten Brebes menghadapi tantangan berupa keterbatasan pengetahuan pelaku UMKM tentang pengemasan dan pemasaran produk. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan pelaku UMKM tentang pengemasan dan pemasaran produk melalui pelatihan membuat desain label informasi dan promosi digital. Metode pelaksanaan yang digunakan meliputi survai dan wawancara, pelatihan membuat desain label informasi, serta promosi melalui media sosial. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM dalam mengemas dan mempromosikan produknya. Selain itu, produk juga memiliki peningkatan dalam desain kemasan yang menarik karna disertai dengan label informasi, serta perluasan jangkauan pemasaran berkat promosi melalui media sosial. Kegiatan ini efektif meningkatkan kualitas dan daya saing produk, memperluas jangkauan pasar, serta meningkatkan penjualan dan kesejahteraan ekonomi pelaku UMKM secara berkelanjutan.  
PENYULUHAN DIGITAL MARKETING PADA UMKM KETAN PENCOK WIJIYATI DESA DUKUHTURI KECAMATAN BUMIAYU KABUPATEN BREBES Sabrina Dwi Indriani; Verga Elsa Mahdalia; M. Dzikri Hurobbani; Agung Prayogi
Journal of Community Service (JCOS) Vol. 2 No. 3 (2024)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v2i3.1129

Abstract

Penyuluhan digital marketing pada UMKM ketan pencok Wijiyati Desa Dukuhturi Kecamatan Bumiayu Kabupaten Brebes bertujuan untuk memberikan wawasan mengenai digital marketing bagi UMKM sehingga dapat meningkatkan pangsa pasar dan penjualan produk. Melalui kegiatan penyuluhan yang berisikan penyampaian materi komponen strategi digital marketing UMKM, jenis-jenis digital marketing, platform sosial media, marketplace, strategi UMKM dalam menghadapi persaingan dan strategi yang daoat diterapkan UMKM ketan pencok Wijiyati dalam menghadapi persaingan di era perkembangan teknologi digital. Hasil penyuluhan ini mendapatkan tanggapan positif dari pelaku UMKM ketan pencok Wijiyati. Penyuluhan digital marketing berperan penting dalam memberikan wawasan promosi dan pemasaran secara online untuk memperluas pangsa pasar dan meningkatkan penjualan produk.
Co-Authors Akmal Failasuf Latif Dian Murdianingsih Hidayatul Mukaromah Khaerin Amalia M. Dzikri Hurobbani Metiya Fatikhatur Riziqiyah Noor Rosyadi Redla Ihla Zahrena Riska Sevia Riztina Dwi Setyasih Sabrina Dwi Indriani Sinta Kinanti Larasati Surahmadi Surahmadi Tri Handayani Verga Elsa Mahdalia Wartulas, Sri