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The Effect of Idealism, Relativism, Love of Money, and Academic Experience on Ethical Perception of Accounting Students (Case Study on Accounting Students of Muhammadiyah University of Surakarta) Diva Nanda Ayuk Agustina; Triyono
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.368

Abstract

This study investigates the influence of Idealism, Relativism, Love of Money, and Academic Experience on the Ethical Perception of accounting students at Universitas Muhammadiyah Surakarta. Drawing on Forsyth’s Ethics Position Theory, Idealism reflects a belief in universal moral principles, while Relativism denotes ethical flexibility based on context; Love of Money represents a value orientation that may conflict with ethical behavior. Using a quantitative approach, data were collected via online questionnaires from 945 undergraduate accounting students through convenience sampling. Variables were measured using established instruments such as the Ethics Position Questionnaire (EPQ) and the Love of Money scale. Multiple linear regression was applied after verifying assumptions of normality, multicollinearity, and homoscedasticity. Results indicate that Idealism and Academic Experience significantly enhance ethical perception, suggesting that students with strong moral ideals and greater academic exposure are more ethically aware. Conversely, Relativism and Love of Money showed no significant effect, potentially due to cultural or educational factors that prioritize integrity over personal values. These findings highlight the importance of moral conviction and structured academic learning in fostering ethical development, while pointing to the limited influence of relativistic thinking and financial motivation in this context.
The Effect of Liquidity, Leverage, Cash Flow, Earning Growth, Firm Size, and Risk on Financial Health Ike Prety Shinta; Triyono
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.369

Abstract

A company's financial health is vital for sustaining its operations, especially in the face of economic uncertainty and sector-specific challenges. This study seeks to address a critical research gap by examining the determinants of financial health specifically in manufacturing companies within the basic and industrial sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period a time marked by post-pandemic recovery and disruptions in global supply chains. The study employs the Altman Z-score model, traditionally used for bankruptcy prediction, as a comprehensive indicator of financial health due to its ability to synthesize multiple financial dimensions. To investigate the influence of liquidity, leverage, cash flow, earning growth, firm size, and financial risk on financial health, multiple linear regression analysis is conducted. These independent variables are operationalized as follows: liquidity is measured by the current ratio, leverage by the debt-to-equity ratio, cash flow by net operating cash flow, earning growth by year-over-year changes in net income, firm size by the natural logarithm of total assets, and financial risk by the variability of earnings. Data were obtained through purposive sampling based on the availability of complete financial reports during the observation period, resulting in a sample of manufacturing firms that met the inclusion criteria. The results indicate that liquidity, cash flow, and financial risk significantly affect financial health, whereas leverage, earnings growth, and firm size do not demonstrate a meaningful impact.
Employment Opportunities and Human Resources Development in Digital Era: A Case Study in Industrial Sector Asiati, Devi; Gutomo Bayu Aji; Ningrum, Vanda; Ngadi; Triyono; Kurniawan, Fuat Edi; Aruan, Norman Luther; Purba, Yanti Astrelina
Journal of Indonesian Social Sciences and Humanities Vol. 8 No. 2 (2018): Democracy, Identity, Religion in Contemporary Southeast Asia
Publisher : RMPI-BRIN

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Abstract

Transformation of digitalization in large industries has an impact on the automation of production equipment, including the replacement of production machines from conventional machines (manual) to digital machines. Meanwhile, automation of production equipment requires workers with higher skills, in fact the existing workforce does not have expertise in carrying out all-digital equipment. The impact is a reduction in labor (layoffs). Machine replacement is done in stages so that the reduction of workforce (PHK) in bulk is not visible. However, the inconsistency between the preparation in the world of education and the needs in the world of work continues to occur today. Until now, vocational development based on local resources has not been operating optimally and needs serious attention from the local government. The government on various occasions mentioned four leading sectors that will be strengthened in the development of vocational institutions, namely maritime, tourism, agriculture (food security), and the creative industry. In addition, the government is also developing a policy scheme for Skill Development Funds (SDF), which is a skills improvement program for workers affected by automation (PHK), including through Vocational Training Center (BLK).
Efektivitas Pelaksanaan Konseling Psikologi Individual Pendekatan Adlerian dalam Mengatasi Feeling of Inferiority Peserta Didik di SMK N 5 Padang Ata, Sonata Sukama Wijaya; Triyono; Dianto, Mori
Syifaul Qulub: Jurnal Bimbingan dan Konseling Islam Vol 5 No 1 (2024): Januari-Juni 2024
Publisher : Prodi Bimbingan dan Konseling Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/syifaulqulub.v5i1.6906

Abstract

Abstract This research investigates the feeling of inferiority, which is the lack of self-confidence in students that affects social skills. This study aims to: 1) describe the feelings of inferiority of students before and after implementing individual psychological counseling with the Adlerian approach and 2) test the effectiveness of individual psychological counseling services with the Adlerian approach in overcoming feelings of inferiority. This experimental quantitative research was designed with a one-group pretest-posttest with a population of 8 students, a sample of 4 students, and research data were analyzed using sampling techniques, percentage techniques, and a t-test using a questionnaire as a research instrument. Through the results of hypothesis testing, which is tcount is preponderant than ttable (6.666 > 1.894), Ha is accepted while Ho is rejected. Moreover, the results of the study show that: 1) there are differences in feelings of inferiority before and after the implementation of individual psychological counseling with the Adlerian approach in Class X Electronics 2 SMKN 5 Padang and 2) the Adlerian approach proved effective in overcoming feelings of inferiority, indicating that there are differences after the Adlerian approach is implemented Abstrak Penelitian ini dilatarbelakangi oleh feeling of inferiority, yaitu kurangnya rasa percaya diri pada peserta didik sehingga mempengaruhi kemampuan bersosialisasi. Penelitian ini bertujuan untuk: 1) mendeskripsikan feeling of inferiority peserta didik sebelum dan sesudah dilaksanakannya konseling psikologi individual dengan pendekatan Adlerian serta 2) menguji efektivitas layanan konseling psikologi individual pendekatan Adlerian dapat mengatasi feeling of inferiority. Penelitian kuantitatif eksperimen ini di desain dengan one-group pretest-postest dengan populasi sebanyak 8 peserta didik, sampel 4 peserta didik, dan data penelitian dianalisis menggunakan teknik sampling, teknik persentase, dan uji-t menggunakan angket sebagai instrument penelitian. Melalui hasil uji hipotesis, yaitu thitung lebih besar dari ttabel (6.666 > 1.894), sehingga Ha diterima sedangkan Ho ditolak. Sehingga, hasil penelitian menunjukkan bahwa: 1) terdapat perbedaan feeling of inferiority sebelum dan sesudah pelaksanaan konseling psikologi individual pendekatan Adlerian di Kelas X Elektronika 2 SMKN 5 Padang serta 2) pendekatan Adlerian terbukti efektif dalam mengatasi perasaan rendah diri, hal ini menunjukkan adanya perbedaan setelah pendekatan Adlerian diterapkan.
Implementation Framework for Merdeka Belajar Kampus Merdeka (MBKM) in Higher Education Academic Activities Supriati, Ruli; Royani Dewi, Elisa; Triyono; Supriyanti, Dedeh; Azizah, Nur
IAIC Transactions on Sustainable Digital Innovation (ITSDI) Vol 3 No 2 (2022): April
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/itsdi.v3i2.555

Abstract

Merdeka Belajar Kampus Merdeka (MBKM) is the policy of the Minister of Education, Culture and Independent Culture aims to encourage students to study various sciences that will help them enter the world of work. The implementation of the MBKM program in extracurricular Education courses must have added value for teachers, students, and education staff. Based on the field survey, this survey leads to a discussion on the level of academic participation in the implementation of MBKM. The purpose of this study is to explain the preparation for implementing the MBKM program and the obstacles. Methods This survey was conducted through a descriptive survey using a survey methodology. The subjects in this study were lecturers, students, and education staff in the PLS research program. Research results from the academic community understand MBKM in the research program environment, the MBKM curriculum document is edited, the research program has courses related to the MBKM program, and entrepreneurial activities support MBKM. The obstacles are limited funds, the academic information system is not optimal, lack of talent, lack of information about the MBKM program.
ANALYSIS OF THE ROLE OF RESERVATION SYSTEMS IN IMPROVING CUSTOMER EXPERIENCE IN THE SALON AND SPA INDUSTRY: LITERATURE REVIEW Permatasari, Hanifah; Purwanto, Eko; Triyono
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3395

Abstract

This research paper aims to analyze the role of reservation systems in enhancing the customer experience in the salon and spa industry through a comprehensive literature review. The study adopts a qualitative research approach utilizing a systematic review of relevant academic articles, books, and research reports. The research focuses on identifying the benefits and challenges associated with reservation systems, as well as best practices and trends in the industry. The findings contribute to the understanding of the impact of reservation systems on customer experience and provide recommendations for improving reservation system effectiveness in the salon and spa industry.
Analisis Determinan Underpricing Saham pada Perusahaan yang Tercatat Melakukan IPO di IDX 2021-2023 Mina Olivia Rahayu; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.5802

Abstract

This study aims to determine the effect of current ratio, debt to equity ratio, return on assets, earnings per share, underwriter,and share offering percentage on stock underpricing during initial public offering (IPO) on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach, using secondary data. The population of this study includes all companies that conducted initial public offerings on the Indonesia Stock Exchange in 2021-2023. Research samples using purposive sampling. Data analysis using Logistic regression analysis. The results showed that the current ratio, earnings per share, underwriter, share offering percentage significantly affect the stock underpricing, while the variable debt to equity ratio, return on does not affect the stock underpricing
Analisa Kemampuan Membaca pada Anak Sekolah Dasar: Literature Review Triyono; Dini Rahmawati; Arri Handayani
Journal of Education Research Vol. 4 No. 4 (2023)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v4i4.649

Abstract

Fenomena di masyarakat terdapat banyak siswa di pendidikan dasar banyak yang belum bisa membaca dengan lancar. Penelitian ini bertujuan untuk melihat seberapa jauh kemampuan membaca pada anak sekolah dasar dengan menggunakan metode literature review. Studi literature ini dilakukan dengan menganalisa beberapa artikel penelitian dari tahun dua ribu sembilan belas sampai dua ribu dua puluh tiga. Data didapatkan dari Google Schoolar dengan kata kunci anak sekolah dasar dan kemampuan membaca. Hasil dari literature ini didapatkan lima artikel yang sesuai dengan kriteria inklusi dan eksklusi. Hasil dari studi literature ini didapatkan kemampuan membaca pada anak sekolah dasar masih rendah. Penelitian ini diharapkan menjadi masukan untuk pendidik dalam merencanakan pembelajaran yang dapat meningkatkan kemampuan literasi pada siswa di pendidikan dasar.
PENGARUH ADSORPSI BESI (Fe) TERHADAP MORFOLOGI ADSORBEN Mycelia Paradise; Yudha Agung Pratama; Faisol Mukarom; Triyono
Retii 2024: Prosiding Seminar Nasional ReTII ke-19 (Edisi Penelitian)
Publisher : Institut Teknologi Nasional Yogyakarta

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Abstract

This research aims to analyze the effect of the adsorption process on the morphology of adsorbents consisting of a mixture of claystone, zeolite, and activated coconut shell charcoal in adsorbing Fe ions from acid mine drainage. The adsorption process was carried out in a batch system using a hotplate stirrer on a laboratory scale. The experimental method was applied to evaluate the characterization of the adsorbent surface morphology before and after the adsorption process using a Scanning Electron Microscope (SEM). The research results showed significant changes in the adsorbent surface morphology after the adsorption process, indicated by differences in the structure and topography of the adsorbent.
Sequential Catalytic Conversion of Methyl Oleate Into Short Chain Alkane and Alkene Compounds Handoko, Donatus Setyawan Purwo; Triyono
Formosa Journal of Sustainable Research Vol. 3 No. 2 (2024): February, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i2.8068

Abstract

Research on the conversion of methyl oleate (Methyl 9-octadecenoate) into shorter chain alkane compounds through the stages of methyl 9-octadecenoate into 1-octadecanol, 1-octadecanol into 1-octadecene and 1-octadecene into alkane compounds and short chain alkenes with a length of C12 > have been done. The conversion process uses ZSiA and Ni/ZSiA catalysts which are placed in a fixed bed system reactor column and operated at temperatures of 400, 450 and 500 oC. ZSiA catalyst was made by washing natural zeolite with distilled water, soaking with 2 M HCl solution, adding 5% Na2SiO3 w/w, soaking with 2 M NH4Cl solution, calcining at a temperature of 500 oC while flowing nitrogen gas for two hours at a flow rate of 20 milliliters per minute; oxidation during a two-hour oxygen flow rate of 20 milliliters per minute; and impregnation of Ni metal onto the catalyst sample's surface using Ni(NO3)2 6H2O metal 2% w/w. Subsequently, reduction was done for two hours while hydrogen gas was flowing at a rate of 20 mL per minute. The resultant catalyst was subjected to various analyses, including AAS analysis for metal cation content, gravimetric analysis for acidity, NOVA 1000 surface area analyzer for specific surface area, and X-ray diffractometer (XRD, Shimadzu-6000) analysis for crystallinity
Co-Authors Abdulloh Arif Mukhlas Achmad Lutfi Fuadi Adi Tri Tyaasmadi Ady Mara, Ady Agiel, Raiddin Muhamad Agus Suyanto Agustina, Sheila Aini, Sania Qurrotu Akbar, Andi Muh. Fadlullah Akbar, Hammar Ilham Alvaseno, Dafit Aminuyati Amyati, Amyati anasilviana Andini Wisnu Trie Oktaviani Al-Fanani Andy Dwi Bayu Bawono Arif Setyo Nugroho Arri Handayani Asiati, Devi Ata, Sonata Sukama Wijaya Aulia, A Ayu Sanjaya, Yulia Putri Bambang Kusharjanta Bambang Margono Bambang Setiaji Bambang Setiaji Barudin Bintoro, Sefrian R. Budiyansah, Amsal Cahyani, Rizkha Gita Catur Setyawan K Catur Setyawan Kusumohadi Chamim, Moch. Citra Imelda Usmaan Desembrianti, Virna Muhdelifa Dewanti, Adinda Pramesdya Rasita Dharma Priatmaja, Ade Dika, Aisyah Dika Mastura Dikadijayati Dini Rahmawati Dini Rakhmawati Diva Nanda Ayuk Agustina Dody Ariawan Dody Prayitno Donatus Setyawan Purwo Handoko Dwi Bambang Putut Setiyadi Dwi Hanan, Fauzy Dynanda Eliza Nadia Loka Eko Purwanto Eko Surojo Endang Widati Faisol Mukarom Fatchan Achyani Fatmawati, Dyah Ayu Faturahman, Adam Fifi Aswita Mandala Sari Fitria, Anissa Fransisca Maria Farida ghofur Gutomo Bayu Aji Hanna, Vinda Olivia Harjo Seputro, Harjo Harminto, Yopi Haryo Satriya Oktaviano Heppy Purbasari Hersulastuti, Hersulastuti Hidayat, Erjuyn Yayan Himawan Hadi Sutrisno I D. K. Anom I. D. K. Anom Iin Purnamasari Ike Prety Shinta Ikhlilla Ayu Alfida Ilham Habibi, Ilham Ilman Arpi Imam Basori Imam Santoso Indriana Kartini Indriyana Rachmawati Irene Wahyuni Putri Isabel Intan Pandini Izzah Nur Aida Zur Raffar Jafar Amiruddin Ja’far Amiruddin Karna Wijaya Kartono Kuncoro Diharjo Kurniawan, Fuat Edi Lamin Khaira Majid, Faishal M. Mardhalia Saitakela Maria, Lily Marlina, Eva Maulidiawati Meytij Jeanne Rampe Mina Olivia Rahayu Mohammad Syaiku Mori Dianto, Mori Mufarrohah Muhammad Rizqi Darmawan Muhammad Wihdatun Nafi’in MULYADI Mustofa, Siti Solekah Muyasaroh, Nurul Mycelia Paradise Nabila Putri Dwi Septiani Ngadi Ningrum, Vanda Noer Sasongko Norman Luther Aruan, Norman Luther Nugroho Heri Cahyono Nur Azizah Nur Rahmawati Nurul Muhayat Oberlin Sidjabat Ovi Faturrohman Permatasari, Hanifah Prabowo, Dimas Aditya Pramudi, Ganjar Pratomo Setyadi Purba, Yanti Astrelina Purbonegoro, Jason Purwandari, Wd. Vitha Purwo Handoko, Donatus Setyawan Purwo Haryono Raditya Dheva Eka Setya Nugraha Radjali Amin Raharjo, Wijang W. Rahmadani Putri, Elvi Noveria Rahmatullah, Aqsal Ilham Ramdhani, Destania Ayu Rangga Handika Rasiman Rici Kardo, Rici rindielvani Rizki Indah Lestari Rodiansono Roudlotul Hikmah Royani Dewi, Elisa Ruli Supriati, Ruli Sabaruddin Sandy Prasetyo silalahi, resdina Siti Nurun Ni’mah Sjahrul Annas Soeharsono SRI RAHAYU Sri Suwartini, Sri St. Haerani, St. Sugianto Sugianto Sugiarti Sugiyamin sugiyamin Sukmaji Indro Cahyono, Sukmaji Indro Supriyanti, Dedeh Suryo Purwono Sutono Tasari, Tasari Teguh Triyono Triyono Triyono Tukiyo Uswatul Chasanah, Uswatul Wahyu Purwo Raharjo Wangsa Waradzi Mustakim Warniningsih Wega Trisunaryanti Wega Trisunaryanti Widya Multisari Wijang Wisnu Raharjo Wijaya, Surta Yeni Fatimah Yudha Agung Pratama Zulfikar