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<![CDATA[Komparasi Efisiensi Bank Umum Konvensional Pemerintah dan Bank Umum Konvensional Swasta dengan Pendekatan Data Envelopment Analysis ]]>
<![CDATA[Susila, Muktar Redy]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Arini, Dian]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v15i1.7695
<![CDATA[The research aim is to compare the level of efficiency between government-owned conventional commercial banks and privately owned conventional commercial banks. The samples are government-owned and privately owned conventional commercial banks registered in the period 2018 to 2022. The input variables used are deposits, labor costs and fixed assets; while output variables include total credit and operating income. Efficiency scores were analyzed using the data envelopment analysis method, and for the difference test the Mann-Whitney method was used. The results show that there is no significant difference in efficiency scores between government-owned conventional commercial banks and privately owned conventional commercial banks.]]>
<![CDATA[PELATIHAN KEMASAN, DESIGN DAN LABEL PRODUK BAGI PELAKU UMKM DI KECAMATAN BUBUTAN KOTA SURABAYA ]]>
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Susila, Muktar Redi]]>
<![CDATA[ Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[CV. Alina ]]>
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DOI: 10.59407/jpki2.v2i2.624
<![CDATA[Kegiatan PKM dilaksanakan di Kecamatan Bubutan Kota Surabaya dengan target pelaku usaha UMKM yang merupakan penopang perekonomian negara Indonesia. Pelaku usaha tersebut meliputi pelaku usaha UMKM yang sebagian besar dari usaha makanan, minuman ada juga usaha acesoris dan lain-lain. Kegiatan PKM dilaksanakan dengan tujuan memberikan pemahaman kepada pelaku UMKM mengenai pentingnya kemasan, design dan label produk untuk menunjang kegiatan usaha dapat terus berkembang di masa mendatang dengan memperhatikan dan menerapkan faktor pendukung kegiatan usaha. Dengan demikian kegiatan PKM diselenggarakan berupa pelatihan kemasan, design dan label produk. Pelatihan tersebut disesuaikan dengan permasalahan dan kebutuhan yang dihadapi oleh pelaku usaha UMKM di Kecamatan Bubutan. Metode pelaksaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah, tahap pelatihan, tahap pendampingan dan tahap Monitoring dan Evaluasi. Luaran yang diharapkan setelah mengadakan pelatihan ini diharapkan para pelaku UMKM dapat memperhatikan bentuk kemasan, design dan label produk karena bentuk kemasan, design dan label yang menarik sebagai daya tarik dan sebagai tanda pengenal produk dipasar sehingga dengan adanya design dan label dapat dikenal di pasar.]]>
<![CDATA[Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia ]]>
<![CDATA[Nugroho, Wawan Cahyo]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2487
<![CDATA[This research aims to examine the influence of Intellectual Capital and directors' characteristics on financial distress. This research used 90 samples from 15 retail companies listed on the Indonesia Stock Exchange in 2017-2022. Technical data analysts use multiple linear regression. The research results show that intellectual capital has a significant positive effect on financial distress because the value of intellectual capital is a hidden value that gives companies a competitive advantage. This research shows that companies with high intellectual capital values ??will significantly improve their financial conditions and will not experience financial problems. Gender diversity of the board of directors has a significant negative effect on financial distress. This is because in Indonesia, there are still few female board directors and female directors need more time to take policies in predicting company bankruptcy. The age of directors does not have a significant effect on financial distress. This is because young directors, who are considered more open to new things and have a more dynamic way of thinking, will not necessarily benefit the Company if they are not balanced with mature calculations, emotional control and a consistent mindset. Directors' education has a significant positive effect on financial distress, this is because educational background will influence the knowledge possessed by having existing business and economic knowledge so that they have better abilities to manage the business and provide direction in predicting the company's financial distress.]]>
<![CDATA[PEMBERDAYAAN POKLAHSAR PERIKANAN DESA KLAMPIS BARAT DENGAN PEMASARAN VIRAL DAN PENGEMASAN PRODUK ]]>
<![CDATA[Yani, Prawita]]>;
<![CDATA[Susila , Muktar Redy]]>;
<![CDATA[Nugroho , Wawan Cahyo]]>;
<![CDATA[Pradhani , Fastha Aulia]]>;
<![CDATA[Zuhroh, Nur Fatimatuz]]>
<![CDATA[ Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025): Mei ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/kreanova.v5i2.7214
<![CDATA[Kegiatan Pengabdian dilaksanakan pada Kelompok Pengolah dan Pemasaran (Poklahsar) Desa Klampis Barat, Klampis, Bangkalan, Jawa Timur. Permasalahan yang dihadapi pengelolaan secara tradisional baik pemasaran maupun pengolahan produknya. Produk mentah hasil tangkapan ikan langsung masih dipasarkan di pelabuhan dan pasar setempat, sedangkan pengemasan masih menggunakan plastik dan mengikatnya dengan tali rafia untuk dijual di pasar yang menyebabkan produk menjadi tidak awet. Tujuan pengabdian memberikan pendampingan pembuatan konten pemasaran viral yang terintegrasi dengan data statistik untuk meningkatkan perluasan area pemasaran dan pembuatan kemasan serta label produk yang menarik. Dimulai dari identifikasi masalah dengan diskusi bersama Ketua Poklahsar secara daring. Lalu pemaparan materi pemasaran viral dan pengemasan produk secara offline. Setelahnya dilakukan pendampingan dalam pembuatan desain label melalui online aplikasi yaitu Canva. Monitoring dan Evaluasi dilakukan sepanjang proses pemaparan materi hingga pendampingan. Hasilnya dengan mendorong para anggota Poklahsar untuk membuat konten pemasaran viral di media sosial dan memberikan arahan mendesain template label produk dengan menggunakan akun Canva untuk kemudian dicetak sesuai kebutuhan produksi. Dampak dari kegiatan ini akan menambah pendapatan dari warga yang mendukung pada terciptanya Desa Mandiri]]>
<![CDATA[Pengaruh Risk Management Perspektif Waqf Core Principle Terhadap Fraud Prevention Pada Cash Waqf Yang Terdaftar Di Badan Wakaf Indonesia ]]>
<![CDATA[Faris, Mohammad]]>;
<![CDATA[Aulia, Ismi Fitri]]>;
<![CDATA[Putri, Devi Lestari Pramita]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>
<![CDATA[ JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.32503/akuntansi.v6i1.7041
<![CDATA[Wakaf tunai menimbulkan tantangan baru terhadap konsep wakaf mungkin yang paling jelas adalah bagaimana menjamin harta wakaf tetap ada, misalnya berkurang nilainya karena nilai waktu dari uang, risiko oprasional seperti kurang baik pengelolaan adminisrasi, tidak berkembangnya aset wakaf yang disebabkan oleh menumpuknya dana (idle fund) dan hilangnya aset wakaf karena mismanagement. Jenis penelitian ini adalah peneliian kuantitatif. Jumlah responden sebanyak 60 nadzir wakaf yang terdaftar di BWI. Analisa kuantitatif menggunakan spss Versi 26. Hasil penelitian menunjukkan manajemen risiko berpengaruh positif terhadap pencegahan fraud.]]>
<![CDATA[Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia ]]>
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Suprapto, Fitria Magdalena]]>
<![CDATA[ GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue ]]>
Publisher : <![CDATA[Yayasan Cita Cendekiawan Al Khwarizmi ]]>
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DOI: 10.47709/governors.v3i1.4036
<![CDATA[Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.]]>
<![CDATA[Rancangan Bangun Sistem Informasi Geografi Menggunakan Google Fusion Tables API Untuk Pengaduan Kerusakan Jalan ]]>
<![CDATA[Widodo, Wahyu]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>
<![CDATA[ Journal of Digital Ecosystem for Natural Sustainability Vol 1 No 2 (2021): Desember 2021 ]]>
Publisher : <![CDATA[Fakultas Komputer - Universitas Universal ]]>
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DOI: 10.63643/jodens.v1i2.37
<![CDATA[Roads are one of the lifeblood infrastructure of the community in carrying out activities and driving the wheels of the economy through regional development and forming a spatial structure in order to realize national development goals, so that the level of urgency is high. Damage to road infrastructure is one of the contributors to traffic accidents, especially during the rainy season. The relevant government agencies already have information and complaints service units, but there is no system that makes it easier for the public to report road damage that is more specific with maps and location coordinates. Research on the design of a road damage Geographic Information System (GIS) called MySIGSAG to make it easier for the public to report road damage. The results of this study are a web-based and mobile Android GIS program with the name MySIGSAG. Consists of a public panel that contains the home page, splashscreen, and main menus such as reports, map checks, chart checks, and info. In addition, the admin panel contains the main page for managing content. The Relevant government agencies can present comprehensive road damage reports and provide convenience for the public in submitting reports and monitoring the development of road conditions.]]>
<![CDATA[Halal Certification Assistance and Marketing Management for Female Entrepreneurs Fatayat East Java: Pendampingan Sertifikasi Halal dan Pengelolaan Pemasaran bagi Pengusaha Wanita Fatayat Jawa Timur ]]>
<![CDATA[Yani, Prawita]]>;
<![CDATA[Muktar Redy]]>;
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Pradhani, Fastha Aulia]]>
<![CDATA[ Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023) ]]>
Publisher : <![CDATA[Yayasan Ahmar Cendekia Indonesia ]]>
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DOI: 10.35877/454RI.mattawang1691
<![CDATA[Community Service activities are carried out together with Fatayat East Java with the target of MSME womenpreneurs who are the backbone of their family's economy. These activities are carried out with the aim of providing training and knowledge to MSME entrepreneurs regarding halal certification materials and maximizing marketing management in order to increase business profitability in the future. The activity implementation method consists of four stages, consist of problem identification stage, the online and offline training stage, the offline mentoring stage after the training and online via the WhatsApp group and the online monitoring and evaluation stage by using WhatsApp group and offline activities after held the training. The expected output after the training is womenpreneurs can register for halal certification independently through SEHATI and maximize their marketing channels so that they can independently increase business profitability and in the end can contribute to improving the economy of the East Java region as a whole. Abstrak Kegiatan Pengabdian Kepada Masyarakat dilaksanakan bersama dengan Fatayat Jawa Timur dengan target pengusaha wanita UMKM yang merupakan penopang perekonomian keluarganya. Kegiatan PKM dilaksanakan dengan tujuan memberikan pelatihan dan pengetahuan kepada pengusaha UMKM mengenai materi sertifikasi halal dan maksimalisasi pengelolaan pemasaran agar meningkatkan profitabilitas usaha di masa yang akan datang. Metode pelaksanaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah secara offline, tahap pelatihan secara online dan offline, tahap pendampingan offline setelah pelatihan dan online melalui whatsapp group dan tahap monitoring dan evaluasi secara online melalui whatsapp group dan offline setelah pelatihan. Luaran yang diharapkan setelah mengadakan pelatihan ini adalah harapan agar pengusaha UMKM dapat melakukan pendaftaran sertifikasi halal secara mandiri melalui SEHATI dan memaksimalkan jalur pemasaran yang dipunyai sehingga bisa membantu untuk meningkatkan profitabilitas usaha dan pada akhirnya bisa berkontribusi pada peningkatan perekonomian daerah Jawa Timur secara keseluruhan.]]>
<![CDATA[Tax Planning, Conservatism Accounting and Business Risks to Company Value ]]>
<![CDATA[Wawan Cahyo Nugroho]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 7 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i07.p07
<![CDATA[This study aims to examine the effect of tax planning, accounting conservatism, and business risk on company value. This study used 124 samples from 31 property companies listed on the Indonesia Stock Exchange in 2020-2023. The data analysis technique used multiple linear regression. The results of the study showed that tax planning had no significant effect on firm value. This is because aggressive tax planning can cause investors to lose confidence, thus reducing investment interest. Accounting conservatism has a significant positive effect on firm value because the principle of conservatism can reduce agency conflicts, allowing investors to make decisions based on the resulting financial statements, thus providing high value to the company. Business risk has a significant positive effect on firm value. This is because companies that are able to manage risk well demonstrate their resilience to market changes and flexibility, as well as the ability to overcome problems, thereby increasing confidence in the company's future.]]>
<![CDATA[A Comparative Analysis of Investment Feasibility in the Financial Sector Stocks Across ASEAN Countries Using the CAPM ]]>
<![CDATA[Muktar Redy Susila]]>;
<![CDATA[Wawan Cahyo Nugroho]]>;
<![CDATA[Dian Arini]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 9 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i09.p17
<![CDATA[Financial sector stocks constitute a dominant presence in the capital markets of ASEAN countries. These stocks are characterized by high volatility and considerable investment risk. This study aims to evaluate the performance of financial sector stocks in selected ASEAN countries, namely Vietnam, Thailand, Singapore, Indonesia, the Philippines, and Malaysia. The sample includes financial sector stocks that have been consistently listed on each country’s stock exchange from January 2020 to June 2024. The selection criteria include companies within the financial sector that rank among the top five in market capitalization within their respective national financial sector indices. The Capital Asset Pricing Model (CAPM) is employed as the primary method for assessing investment feasibility. The CAPM analysis reveals that not all financial sector stocks in ASEAN countries are efficient. In particular, financial sector stocks in the Philippines and Singapore are found to be entirely inefficient, whereas those in Thailand are categorized as efficient. The investment feasibility outcomes for the remaining ASEAN countries demonstrate varying results. Statistical testing yields a significance value (p-value) of less than 0.05, indicating significant differences in the investment feasibility of financial sector stocks across ASEAN nations.These findings underscore the heterogeneous performance of financial sector stocks within the ASEAN region, highlighting the need for country-specific investment analysis and risk assessment.]]>
