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All Journal Syntax Idea Jurnal Ekuivalensi The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi ABDI MASSA: Jurnal Pengabdian Nasional Journal of Social Research Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics, Assets, and Evaluation Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat Indonesia MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Optimal: Jurnal Ekonomi dan Manajemen
Slamet Riyadi
Universitas 17 Agustus 1945 Surabaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Penilaian Kinerja Perusahaan Jasa Kontruksi PT. Ganesha Praptama Karya Berdasarkan Pendekatan Metode Balance Scorecard: Penilaian Kinerja Perusahaan Jasa Kontruksi PT. Ganesha Praptama Karya Berdasarkan Pendekatan Metode Balance Scorecard Mohammad Dian Aryono; Slamet Riyadi; Sunu Priyawan
JURNAL EKUIVALENSI Vol. 8 No. 1 (2022): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v8i1.634

Abstract

Ganesha Praptama Karya. Perusahaan kontraktor masih sangat tradisional melihat aspek keuangan saja dalam penilaian kinerjanya. Tujuan penelitian yang ingin dicapai adalah merancangan kinerja perusahaan jasa kontruksi PT. Ganesha Praptama Karya yang dinilai berdasarkan metode BSC tentang perspektif pelanggan, perspektif keuangan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Jenis penelitian pendekatan penelitian kuantitatif. Metode pengambilan sampel yang digunakan pada penelitian ini adalah metode random sampling. Sampel pada masing-masing kuisoner adalah 32 sampel untuk kuisioner pelanggan dan 58 orang untuk karyawan internal. Berdasarkan kinerja perusahaan perspektif keuangan menunjukkan mampu menutupi utang jangka pendeknya sebelum jatuh tempo dengan aktiva lancarnya serta mampu menutupi biaya-biaya yang di keluarkan dengan pendapatan yang diperoleh. Kinerja perusahaan perspektif pelanggan menunjukkan mampu bekerja dengan baik dalam hal memberi pelayanan yang baik pada pelanggan sehingga berdampak positif bagi perusahaan. Kinerja perusahaan perspektif bisnis internal dapat dikatakan cukup baik hal ini menunjukkan bahwa perusahaan mampu menyediakan peralatan serta sarana dan prasarana yang cukup bagi karyawan. Kinerja perusahaan perspektif pembelajaran dan pertumbuhan dapat dikatakan cukup baik hal ini menunjukkan bahwa perusahaan memiliki kemampuan untuk meningkatkan kinerja karyawan melalui pelatihan serta kesempatan pendidikan lanjutan serta lingkungan kerja yang kondusif.
Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderating dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Slamet Riyadi
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.42

Abstract

The relationship between budget participation and managerial performance has been attracting researchers’ attention. However, the result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a).This study empirically examined the effect of budget participation on managerial performance using a contingency approach. Two contingent variables were investigated, namely managerial motivation and delegation of authority. Mailed questionnaires were distributed to 340 managers from East Java manufacturing companies. The responses from 48 managers (14%) were analyzed by using regression analysis.The result indicated that the interaction between managerial motivation and budget participation did not direct affect managerial performance. But delegation of authority was found to have a significant effect on the relationship between budget participation and managerial performance will be high at higher levels of decentralization. In contrast, at low levels of decentralization (more centralization), the effect of budget participation on managerial performance will be low.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN DALAM MENINGKATKAN INOVASI PRODUK PADA PT VARIA USAHA BETON KABUPATEN SIDOARJO Meilani Nur Maulida; Slamet Riyadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.345

Abstract

PT Varia Usaha Beton is one of the manufacturing companies located in Sidoarjo Regency that produces various kinds of concrete products and provides services. In the company's operational activities, it is certainly faced with challenges related to environmental pollution and negative impacts due to its economic activities. It is becoming increasingly important for companies to maintain the sustainability of their operations and produce environmentally friendly products. The purpose of this study was to determine the application of environmental management accounting in improving product innovation at PT Varia Usaha Beton Sidoarjo Regency. This research uses qualitative research with a case study approach. The data sources used are primary data and secondary data. The data collection techniques used are observation and interviews. The results showed that the company has implemented environmental management accounting in its operational activities, but there is no specific recording. However, the provision of information to the company's stakeholders has been running well so as to provide control over activities within the company, such as information regarding the need for raw materials, the quality or quality of raw materials needed in the production process so that it affects in improving product innovation at PT Varia Usaha Beton
The Influence of Accounting and Promotion Information Systems on Sales Volume with Product Quality as an Intervening Variable at PT. Brother Karya Zaenal Arifin; Agus Agus; Arif Hartadi; M. Aziz; Slamet Riyadi; Maria Yovita R Pandin
Syntax Idea 3145-3152
Publisher : Ridwan Institute

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

Abstract

Accounting information systems can aid businesses in enhancing sales volume and profitability, notwithstanding the challenge of increasing sales. This research investigates how promotions and management accounting information systems influence product quality, and explores whether product quality serves as a significant mediator. A survey was conducted among customers of PT. Saudara Karya Surabaya, involving 102 respondents selected through purposive sampling of customers who had completed at least one transaction. Structural equation modelling was employed to analyze the collected data. The findings indicate that both management accounting information systems and promotional strategies positively impact product quality. Furthermore, the study reveals that the relationship between promotions, management accounting information systems, and sales volume is mediated by product quality. This study contributes to the theoretical framework of marketing strategy by integrating concepts of product
Stabilitas dan Risiko Bank: Dampak Capital Adequacy Ratio dan Non Performing Loan terhadap Profitabilitas melalui Loan to Deposit Ratio Salmi Yuniar Bahri; Slamet Riyadi
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): April: Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v6i1.6544

Abstract

The objective of this study is to describe and analyze the effect of Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL) on the profitability of conventional banks listed on the Indonesia Stock Exchange, with Loan to Deposit Ratio (LDR) serving as an intervening variable, within the context of bank stability and risk. This study employs a quantitative research design with an explanatory approach. The population of this research includes all conventional banks listed on the Indonesia Stock Exchange during the period 2017 to 2025, totaling 37 banks. The sampling technique used is purposive sampling, resulting in a sample of 15 banks, including Bank Negara Indonesia (Persero) Tbk, Bank Rakyat Indonesia (Persero) Tbk, Bank Tabungan Negara (Persero) Tbk, Bank Mandiri (Persero) Tbk, Bank CIMB Niaga Tbk, Bank BTPN Tbk, Bank Pan Indonesia Tbk, Bank Maybank Indonesia Tbk, Bank Danamon Indonesia Tbk, Bank China Construction Bank Indonesia, Bank Woori Saudara Indonesia 1, Bank Maspion Indonesia Tbk, Bank Capital Indonesia Tbk, Bank KB Bukopin Tbk, and Bank Syariah Mandiri. The data analysis method employed is Partial Least Squares (PLS) with the assistance of SmartPLS 3.0 software. The results indicate that CAR has a negative but insignificant effect on LDR, while NPL has a negative and significant effect on LDR. Furthermore, both CAR and NPL have positive but insignificant effects on profitability, and the path analysis demonstrates that LDR cannot serve as an intervening variable in the relationship between CAR or NPL and the profitability of the sampled conventional banks.
MSMEs in Surabaya: A Digitalization Literacy For Business Ida Aju Brahma Ratih; Mulyanto Nugroho; Slamet Riyadi; Mohammad Sihab Ridwan
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2628

Abstract

The ability of MSMEs to implement digital concepts in their business is becoming increasingly crucial, since changes in buying and selling transaction techniques, lifestyle changes, and developments over time all contribute to the digitalization of MSMEs. Although the majority of MSMEs in Gayungan District, Surabaya City, still employ traditional business practices, the sub-district has a lot of potential for MSMEs and has a number of frequent clients. In this exercise, information is shared through conversation, Q&A sessions, and hands-on practice with digital business software. Digital marketing through the use of marketplaces and online services through applications or websites is the method of business digitalization that is employed. Participants in this activity will be able to employ digital applications, like online marketplaces and services, in their business operations and comprehend their advantages.
Lanskap Strategi dan Risiko Perusahaan Keuangan Internasional: Studi Bibliometrik Anita Agustiani; Okta Antika Prasetiya; Slamet Riyadi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2086

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan literatur ilmiah mengenai strategi dan risiko perusahaan keuangan internasional melalui pendekatan bibliometrik. Menggunakan metode deskriptif-kuantitatif, data bibliografis diekstraksi dari basis data Crossref melalui perangkat Publish or Perish, kemudian divisualisasikan menggunakan VOSviewer untuk mengidentifikasi tren tematik, keterkaitan kata kunci, serta pola kolaborasi ilmiah global. Hasil analisis menunjukkan bahwa topik dominan dalam literatur adalah peran institusi keuangan, transaksi lintas batas, dan manajemen risiko sistemik. Visualisasi overlay mengungkap pergeseran tema dari isu-isu klasik seperti krisis keuangan dan tata kelola korporat, menuju pada inovasi teknologi seperti blockchain, artificial intelligence, dan penilaian risiko digital. Visualisasi density menegaskan bahwa "institution" menjadi pusat diskusi dengan intensitas tinggi, diikuti oleh tema-tema yang berkembang di sekitar risiko makroekonomi dan strategi adaptif. Analisis klaster mengidentifikasi tiga fokus utama: (1) inovasi keuangan digital dan strategi lintas batas; (2) risiko sistemik dan ketidakpastian global; serta (3) ketahanan dan profitabilitas lembaga keuangan. Studi ini juga menyoroti celah riset dalam konteks negara berkembang dan pentingnya integrasi pendekatan bibliometrik dengan model ekonometrik seperti ARDL untuk memperkuat analisis jangka pendek dan jangka panjang. Temuan ini memberikan kontribusi dalam merumuskan arah penelitian masa depan dan mendukung pengambilan keputusan strategis dalam menghadapi tantangan keuangan internasional.
Pengaruh Manajemen Hutang, Piutang, Persediaan, terhadap Profitabilitas dengan Arus Kas sebagai Variabel Intervening Pada Perusahaan Sektor Kesehatan yang terdaftar BEI Karina Sekar Rachmadanti; Slamet Riyadi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i1.1230

Abstract

This Research Has The Purpose Of Analyzing The Effect Of Debt Management, Receivables Management, And Inventory Management On Company Profitability With Cash Flow As An Intervening Variable. The Techniques Applied Include Quantitative Descriptive Research Design, With Statistics Taken Through The Annual Reports Of Health Sub-Sector Companies Listed On The Stock Exchange! Indonesia During The Period Of 2019 To 2022. The Research Population Consists Of 12 Companies, With Samples Obtained By The Purposive Sampling Method, So That 5 Companies Are Obtained For The Object Of The Research. The Research Results State That Inventory Management Has A Significant Influence On Profitability, While Debt Management And Receivables Management Do Not Show A Significant Influence On Profitability Or Cash Flow. In Addition, Cash Flow Does Not Work As A Significant Intervening Variable In The Relationship Between Debt, Receivable, And Inventory Management On Profitability. This Finding Indicates That Efficient Inventory Management Can Improve Cash Flow And, In Turn, Contribute To The Company's Profitability. However, Less-Off Debt And Receivable Management Can Hinder The Company's Profit Potential. This Research Provides Important Implications For Company Management In The Health Sub-Sector To Focus More On Inventory And Cash Flow Management To Improve Financial Performance. In Addition, The Results Of This Research Also Show The Need For A More Holistic Strategy In Financial Management, Which Does Not Only Focus On One Aspect, But Also Integrates Debt, Receivable, And Inventory Management Effectively. Thus, Companies Can Achieve Better And Sustainable Profitability In The Future.
The Influence of Human Resource Quality, Professionalism, and Work Discipline on Work Performance and Organizational Commitment at CV Oktaviana Tas Grosir Mojokerto Winda Dwi Octavia; Slamet Riyadi; Sumiati Sumiati
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2427

Abstract

Based on results overlay visualization from research mapping analysis using applications VOS-Viewer, it appears that the research trends are related work performance (work performance) in the last five years is still relatively minimal. In fact, this topic has great potential for further development considering its relevance in the ever-changing world of work. This research aims to analyze the influence of Human Resource Quality, Professionalism and Work Discipline on Work Performance and Organizational Commitment. This research method is quantitative with an explanatory research approach, which aims to verify the hypothesis that has been determined by the researcher. The population in this study were employees of CV Oktaviana Tas Grosir Mojokerto, total 70 employees using a saturated sample. Hypothesis testing in this research was carried out using an approach Structural Equation Model (SEM) based Partial Least Square (PLS). Based on the 7 direct influence hypotheses processed in this research, there are 2 hypotheses which state that the effect is not significant while the other 5 hypotheses state that the effect is significant. The results of this research show that Human Resources Quality and Professionalism partially have an insignificant effect on Organizational Commitment. Meanwhile, Work Discipline has a significant positive effect on Organizational Commitment. Then Professionalism, Work Discipline and Organizational Commitment partially have a significant positive effect on Work Performance. Meanwhile, Human Resources Quality has a significant negative effect on Work Performance.
The Effect of Transformational Leadership, Workload, Work Engagement on Emotional Exhaustion and Organizational Citizenship Behavior at PT. Wangta Agung Surabaya Wiwit Lusiana; Slamet Riyadi; Sumiati Sumiati
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2430

Abstract

The problem of organizational citizenship behavior has not been fully implemented among employees. Employees are not willing to carry out more than their main duties and have not provided more than expected capabilities to the organization to improve the effectiveness of the company. The purpose of this study is to determine the influence of transformational leadership, workload and work engagement on emotional exhaustion and organizational citizenship behavior of employees at PT. Wangta Agung Surabaya. This study was carried out by a quantitative method supported by primary data sources obtained through the distribution of questionnaires. The research population is employees of PT. Wangta Agung Surabaya. The selection of respondents was carried out by the saturated non-probability sampling method with a total of 102 respondents. The method of analyzing the data is by descriptive analysis and SEM-PLS analysis. The findings of the study show that transformational leadership and workload have a significant effect on emotional exhaustion and organizational citizenship behavior of employees at PT. Wangta Agung Surabaya, while work engagement has a non-significant effect on emotional exhaustion but work engagement has a significant influence on OCB at PT. Wangta Agung Surabaya.
Co-Authors - Hwihanus Adam Maulana Agus Agus Anita Agustiani Arga Christian Sitohang Arif Hartadi Devina Shava Amalia Esti Wulandari Fandi Pratama Putra Gillbert Billy Rivaldo Matahurila Hanie Teki Tjendani Ida Aju Brahma Ratih Jena Sarita Karina Sekar Rachmadanti Lilik Faiqotul Himmah M. Aziz Maria Yovita R Pandin Mei Nurlinda Meilani Nur Maulida Mohammad Sihab Ridwan Muhamad Dian Aryono Nugroho, Mulyanto Okta Antika Prasetiya Salmi Yuniar Bahri Steven Nathanael Handoko Suhari Suhari Sumiati Sumiati Sunu Priyawan Ujianto Ujianto Winda Dwi Octavia Wiwit Lusiana Zaenal Arifin