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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 Akuntansi: Jurnal Riset Ilmu Akuntansi 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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The Role of Management Accounting Information in Short-Term and Long-Term Managerial Decision-Making at Xavier Marks Tjandra East Steven Nathanael Handoko; Slamet Riyadi
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.969

Abstract

This study analyzes the role of management accounting information in supporting short-term and long-term managerial decisions at Xavier Marks Tjandra East. Using a descriptive qualitative approach, data were obtained through observation, documentation, and interviews with the Principal, Legality division, and Finance division. The findings show that management accounting, especially cost and differential accounting, is essential for various decisions. Short-term uses include determining commissions, evaluating property legality, and selecting property types. Long-term uses involve fixed asset investment, branch and human resource expansion, and planning independent property development. The study concludes that integrating management accounting information strengthens business strategies and supports company sustainability. The researcher recommends enhancing this function with integrated systems, improved SOPs, and continuous management training.
BUDIDAYA JAMUR TIRAM SISTEM TRADISIONAL DI DESA WISATA BOON PRING ANDEMAN KECAMATAN TUREN Arga Christian Sitohang; Slamet Riyadi; Ujianto Ujianto
ABDIMAS Vol 6 No 04 (2026): PENGABDIAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/abdimass.v6i04.2873

Abstract

Jamur merupakan salah satu komoditas pangan berserat yang banyak diminati oleh masyarakat Indonesia. Jamur tiram putih (Pleurotus ostreatus) memiliki bentuk menyerupai cangkang tiram dengan warna putih dan tudung berbentuk setengah lingkaran. Di habitat alaminya, jamur ini umumnya tumbuh pada batang kayu yang telah mengalami pelapukan sehingga sering dikenal sebagai jamur kayu. Secara biologis, jamur termasuk kelompok tumbuhan berspora yang memiliki inti sel, tetapi tidak mengandung klorofil. Kegiatan Pengabdian ini dilaksanakan di sentra budidaya jamur tiram milik Bapak Doni yang berlokasi di Dusun Jembatan, Desa Wisata Boon Pring Andeman (Kec. Turen)i, Kecamatan Bantaran, Kabupaten Probolinggo, Jawa Timur, pada bulan Maret 2026. Metode yang digunakan adalah Pengabdian deskriptif kualitatif dengan teknik pengumpulan data melalui observasi dan Pendampingan. Hasil Pengabdian diharapkan dapat memberikan motivasi kepada para petani jamur di Desa Wisata Boon Pring Andeman, Kecamatan Turen, meskipun masih terdapat kendala berupa rendahnya penerimaan masyarakat terhadap inovasi sebelum inovasi tersebut terbukti berhasil. Selain itu, jumlah petani jamur di wilayah tersebut masih relatif terbatas. Pengabdian ini juga diharapkan dapat meningkatkan pengetahuan masyarakat mengenai budidaya jamur serta mendukung pengembangan produk UMKM jamur sebagai produk unggulan Desa Wisata Boon Pring Andeman, Kecamatan Turen.
Audit Manajemen Sumber Daya Manusia Sebagai Sarana Dalam Menentukan Efektivitas Kinerja Karyawan Pada PT XYZ Mei Nurlinda; Slamet Riyadi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7022

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi efektivitas penerapan fungsi sumber daya manusia serta mengidentifikasi faktor-faktor yang mencerminkan kelemahan atau kekuatan dalam mencapai tujuan perusahaan. Selain itu, penelitian ini bertujuan untuk memberikan rekomendasi kepada manajemen guna mengatasi kekurangan yang ada, sehingga perusahaan dapat lebih mudah mencapai tujuannya. Hasil survei menunjukkan adanya sejumlah kelemahan dan masalah dalam fungsi perencanaan dan rekrutmen. Oleh karena itu, peneliti menyusun rekomendasi yang dapat dijadikan panduan untuk perbaikan, agar penerapan fungsi manajemen sumber daya manusia di perusahaan dapat berlangsung secara lebih optimal dan efektif di masa mendatang.
THE ROLE OF INTERNAL AUDIT, INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT AND INTEGRITY, IN IMPROVING OPTIMIZATION OF FRAUD PREVENTION AT HOSPITALS IN SIDOARJO Jena Sarita; Hwihanus Hwihanus; Slamet Riyadi
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.333

Abstract

This research aims to determine the influence of internal control, internal audit, organizational commitment and integrity on fraud prevention at Hospital X in Sidoarjo. In this regard, to maximize rational, measurable and in-depth research results, this research uses quantitative methods. The data source in this research is a primary data source obtained from respondents from distributing questionnaires indirectly or utilizing existing communication media. Meanwhile, the sampling technique in the research used a probability sampling technique (single random sampling), namely a certain number of employees at Hospital X in Sidoarjo. Data obtained using a questionnaire processed using SPSS 23 for 43 employees of Hospital X Sidoarjo. So the results obtained are that internal audit has no significant effect on fraud prevention, internal control has a significant effect on fraud prevention, organizational commitment has a significant effect on fraud prevention, and Integrity has a significant effect on fraud prevention at Hospital X Sidoarjo.
ANALYSIS OF THE INFLUENCE OF INFLATION, EXPORT VALUE, IMPORT AND INVESTMENT ON INDONESIA'S ECONOMIC GROWTH AND PERCAPITA INCOME IN 2023: PANEL DATA REGRESSION APPROACH Suhari Suhari; Hwihanus Hwihanus; Slamet Riyadi
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.334

Abstract

This study analyzes the impact of inflation, trade, and investment on Indonesia's economic growth and purchasing power (1990-2022). Using panel data regression, we find: that inflation and exports have a positive impact on both GDP and purchasing power. Inflation boosts aggregate demand while exports increase income. Imports have a positive impact on purchasing power due to the increased availability of goods, but a negative on GDP due to potential trade imbalances. Domestic and foreign investment hurt both GDP and purchasing power. While investment boosts production, it can also intensify competition, leading to price reductions and dampened purchasing power. The findings of this study have implications for policymakers in Indonesia. Policymakers should focus on policies that can promote inflation, exports, and foreign direct investment. These policies can help to increase purchasing power and improve the standard of living of Indonesians
Analysis of the Piecework Pay System in Improving Work Performance Productivity in the Construction of SMK School Buildings in Caruban District, Madiun Regency Slamet Riyadi; Hanie Teki Tjendani; Esti Wulandari
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 12 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i12.320

Abstract

The application of the piece-rate wage system in construction projects has the potential to influence project timeliness and worker motivation. This study examines the effect of the piece-rate wage system on the completion efficiency of the SMK school building project in Caruban District, Madiun Regency. A quantitative approach was used, with multiple linear regression analysis conducted on data collected from 40 construction workers via questionnaires. The study analyzed the impact of wage systems, work communication, and work environment on labor productivity and motivation. The results showed that these three factors significantly influence the timely completion of construction work, with the piece-rate wage system playing a crucial role in enhancing worker performance. The findings highlight that implementing a structured piece-rate payment model, improving communication between workers and supervisors, and ensuring a conducive work environment can optimize labor efficiency. This study suggests that contractors and project managers should adopt clear wage agreements, provide incentives for quality work, and establish monitoring mechanisms to balance productivity with work quality.
Dampak Green Accounting dan Corporate Social Responsibility (CSR) dengan Kinerja Keuangan Melalui Nilai Perusahaan pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia: Studi Periode 2020-2024 Devina Shava Amalia; Slamet Riyadi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9120

Abstract

This study is useful for examining how the implementation of Green Accounting and Corporate Social Responsibility (CSR) affects Financial Performance through Company Value in mining businesses listed on the IDX between 2020 and 2024. The Indonesia Stock Exchange (IDX) website was used to collect data for this study between September and November 2025. The data sources are secondary, and the data applied is quantitative. The study findings show that green accounting significantly affects company value and financial performance, although the effect can be negative in the short term due to increased operating costs. Meanwhile, Financial performance and company value are not significantly impacted by corporate social responsibility (CSR), as its positive impact is more long-term and does not directly affect ROA and ROE. In addition, company value does not act as a mediator linking Green Accounting or CSR to financial performance, confirming that other factors such as cost efficiency and market conditions have a greater influence on a company's financial results.
PENGARUH GROWTH OPPORTUNITIES, DEBT COVENANT DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2021 Jian Haerani; Slamet Riyadi
Akuntansi Vol. 2 No. 1 (2023): Maret: Jurnal Riset ilmu Akutansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.208

Abstract

Penelitian ini bertujuan untuk menguji pengaruh growth opportunity, debt covenant, dan political cost terhadap konservatisme akuntansi pada perusahaan manufaktur otomotif yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Sumber data dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan. Sehingga sampel pada penelitian ini dipilih dengan menggunakan purposive sampling dan dengan kriteria tersebut diperoleh sampel sebanyak 9 perusahaan yang menerbitkan laporan keuangan dan tahunan secara konsisten dengan jumlah data yang dikumpulkan selama 5 tahun sebanyak 45 data untuk setiap variabel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan model regresi berganda. Dengan bantuan program SPSS versi 22, hasil penelitian dengan menggunakan uji T menunjukkan bahwa growth opportunity berpengaruh negatif signifikan terhadap konservatisme akuntansi, debt covenant berpengaruh negatif signifikan terhadap konservatisme akuntansi, dan political cost berpengaruh positif signifikan. efek pada konservatisme akuntansi.
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 Jian Haerani 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