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All Journal Cendekia Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Journal of Accounting Science Kiryoku: Jurnal Studi Kejepangan Japanese Research on Linguistics, Literature, and Culture SOLUTION, Journal of Counseling and Personal Development J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Public Policy Review Nurse and Holistic Care Jurnal Pendidikan Teknik Elektro Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Jurnal Kesehatan Tropis Indonesia Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy International Journal of Accounting Innovation E-Jurnal Akuntansi
Heri Widodo
SMKN 1 Wonosari Caruban Madiun
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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POTRET PENDIDIKAN DI INDONESIA DAN KESIAPANNYA DALAM MENGHADAPI MASYARAKAT EKONOMI ASIA (MEA) Widodo, Heri
Cendekia: Jurnal Kependidikan Dan Kemasyarakatan CENDEKIA VOL 13 NO 2 TAHUN 2015
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/cendekia.v13i2.250

Abstract

Abstracts: Education determines the progress of a nation to be a prosperous country. With education, the pride and civilization of a nation is easily realized. This paper is a small portrait of educational system and educational quality in Indonesia; quality of education is directly correlated to the quality of the graduated in Indonesia. Human resources in Indonesia are deeply affected by quality of education in Indonesia. The fact found that only the qualified human resources can be absorbed in work places. In line with the global live, Indonesians are parts of Asia community and world community, therefore, Indonesians are required to move on following requirement of world community. To cope the existence of “MEA”changes on education paradigm and making wisdom decisions must be done appropriately that Indonesians can be actively involved in “MEA” and they are not merely the objects of other Asia Countries.  ةيناكما ةدّ يلجا ةيبترلابو .ايندم اعمتمج هنوك لىإ لوصولل بعشلا رّ وطتو ّ ونم ينيعت في اسايقم ةيبترلا تناك ماظن نع ةيرغص ةروص ضرع ةلاقلما هذه تلواح .ةمّ دقتم ةراضح اذ ايمرك ابعش بعشلا نوك تاينمأ ققتح ينجّ رلخا ةدوجو ،ينيجّ رلخا ةدوج ىوتسم ىلع ةرشابم رثؤت ةيبترلا ةدوج نلأ ،ايسينودنإ في اهتدوجو ةيبترلا .لمعلا نيدايم اهيلإ جاتتح تيلا يه ةدّ يلجا ةيناسنلإا دراولماو .ايسينودنإ ىدل ةيناسنلإا دراولما ةيعون في رّ ثؤت اذهب .لماعلا في تاعمتلمجا نم ضعبو ،ايسآ عمتمج نم ضعب ايسينودنإ نإف ةلموعلا رصع في ةايلحا بناج فيو يداصتقلإا عمتلمجا دوجوبف .رصاعلما يلماعلا عمتلمجا تايضتقم ةرياسم  ّ يسينودنلإا بعشلا وطيخ نأ دبلا نم دبلا ةمكلحاب رصعلا تايضتقلم فقولما ذاتخاو ةيبترلا في رظنلا تاهجو تايريغت  ّ نإف   يويسلآا قاوسلأا نم اقوس ايسينودنإ نوكت لا نلأو   في كاترشلاا ىلع يسينودنلإا بعشلا ردقيل اهب مايقلا .لودلا نم اهيرغل
ANALISIS PELAKSANAAN KEGIATAN PRAMUKA DI SD NEGERI 004 SAMARINDA UTARA TAHUN 2019 Afdal, Afdal; Widodo, Heri
Pendas Mahakam : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Vol. 4 No. 2 (2019)
Publisher : Teacher Training and Education Faculty, Widya Gama Mahakam Samarinda University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/pm.v4i2.399

Abstract

Peneliti ini bertujuan untuk mengetahui bagaimana pelaksanaan kegiatan pramuka di SD Negeri 004 Samarinda Utara Tahun 2019. Metode yang digunakan dalam penelitian ini adalah metode kualitatif, dan teknik yang digunakan adalah snowball sampling dan subjek penelitian ini meliputi kepala sekolah, dua pembina pramuka dan anggota pramuka, sedangkan objek penelitian adalah pelaksanan kegiatan pramuka di SDN 004 Samarinda Utara. Teknik yang digunakan dalam triangulasi ini adalah triangulasi sumber yatu menggunakan banyak sumber untuk satu data dengan membandingkan antara hasil wawancara dengan data yang ada pada dokumen observasi. Dilakukan konsultasi dengan kepala sekolah dan dua pembina pramuka yang akan melaksanakan kegiatan pramuka di lokasi penelitian. Keabsahan data penelitian ini didapatkan dari proses membandingkan hasil wawancara dengan observasi dan dokumentasi.  Berdasarkan hasil analisis data penelitian, maka dimperoleh penemuan berikut: (1) sekolah sudah mempersiapkan program tersruktur sebelum melakukan kegiatan pramuka, mempersiapkan sarana prasarana, dan sekolah menyediakan dana dari Bantuan Operasional Sekolah (BOS). (2) dalam pelaksanaan kegiatan pramuka, pembina pramuka menyiapkan rencana kegiatan pramuka sesuai dengan buku Syarat-syarat Kecakapan Umum ( SKU) Pramuka.
The Role of Innovation Strategy Mediation in Rivalry Relationships with the Organizational Performance : Peran Mediasi Strategi Inovasi dalam Hubungan Rivalitas terhadap Kinerja Organisasi Perguruan Tinggi Widodo, Heri; Tjahjadi, Bambang; Basuki, Basuki
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1638

Abstract

This research is expected to prove that the innovation strategy mediates the effect of the level of rivalry on organizational performance at the Muhammadiyah 'Aisyiyah College (PTMA). The population in this study were all active Muhammadiyah 'Aisyiyah Universities (PTMA) in Indonesia, as many as 164 PTMAs consisting of universities, high schools, polytechnics, institutes, and academies. Samples were taken as many as 70 PTMA with the technique of determining the sample used was random sampling. The data analysis techniques used were Common Method Biases (CMB) and Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study prove that the Innovation Strategy is able to mediate the effect of rivalry on organizational performance. PTMA's ability to adapt as well as the ability to choose strategies will be a determining factor in maintaining and improving operational sustainability, competitiveness and improving PTMA organizational performance. The innovation strategy used in this research is an IT-based academic program strategy, the development of open learning through SiberMu, or a merger policy between PTMA. The results of this study provide empirical evidence on the Industrial Organizational (I/O) theory, which is related to the level of competition. Rivalry mediated by innovation strategies can improve organizational performance. The results of this study indicate that the increase in organizational performance will be influenced by the external conditions of the organization, namely rivalry. The results of this research are practically expected to contribute to policy and strategy development for PTMA leaders in facing the Industrial Revolution 4.0 era.
DAMPAK DARI PENERAPAN MODEL PROJECT BASED LEARNING UNTUK PENINGKATAN PRESTASI BELAJAR PESERTA DIDIK PADA CAPAIAN PEMBELAJARAN DASAR ELEKTRONIK OTOMOTIF DI SMKN 1 SAWOO Widodo, Heri; Wahyudi, Eko; Wardani, Deni
Jurnal Pendidikan Teknik Elektro Vol. 13 No. 01 (2024): Jurnal Pendidikan Teknik Elektro (April 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpte.v13n01.p71-77

Abstract

Proses pembelajaran yang berkualitas dapat memiliki dampak signifikan terhadap pencapaian akademis siswa, terutama dalam konteks mata pelajaran yang dianggap kompleks, seperti penerapan rangkaian digital. penelitian ini bertujuan untuk menyelidiki pengaruh penerapan model Project Based Learning (PjBL) terhadap hasil kinerja siswa dalam mata pelajaran Dasar Program Keahlian di tingkat SMK. Metode pengumpulan data dilakukan melalui analisis literatur, dengan menyajikan berbagai teori terkait dan mendukungnya dengan data sekunder dari ena m referensi jurnal yang membahas penerapan model PjBL pada Dasar elektronik otomotif. Penelitian ini menghasilkan bahwa PjBL efektif dalam meningkatkan prestasi belajar peserta didik, terutama dalam konteks penerapan rangkaian elektronik otomotif. Oleh karena itu, model pembelajaran PjBL dianggap sebagai pendekatan yang sesuai untuk diterapkan di lingkungan SMK. Namun, ada kelemahan yang perlu diperhatikan, terutama ketika siswa kehilangan motivasi atau merasa ragu dapat mengatasi tantangan pembelajaran. Guru dapat berperan aktif dengan meningkatkan pengawasan dan memberikan perhatian khusus agar seluruh siswa tetap termotivasi dalam menghadapi kesulitan belajar. Dalam implementasi PjBL, penting untuk memastikan perlakuan yang adil terhadap seluruh siswa, sehingga setiap peserta didik mempunyai peluang yang sama baiknya untuk meningkatkan prestasi belajarnya. Oleh karena itu, penekanan pada pengembangan kreativitas dan semangat belajar perlu ditingkatkan, dan diharapkan guru dapat memotivasi siswa agar aktif dan berpikir lebih kreatif selama proses pembelajaran.
Pengaruh profitabilitas, struktur modal dan ukuran perusahaan terhadap nilai perusahaan (studi pada perusahaan farmasi yang terdaftar di bursa efek Indonesia tahun 2015-2020) Safitri, Riza Yuana; Widodo, Heri
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 5 (2023)
Publisher : Universitas Negeri Malang

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

Abstract

Abstract: This purpose of this study was to determine whether profitability, capital structure and company size have an effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2015-2020. The population used in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling technique used is the saturated sample technique. The research population data amounted to 8 companies, and the samples used were all members of the population, which amounted to 8 companies. The data analysis method used is multiple linear regression analysis withpthephelppofpthepSPSS (StatisticalrPackagerforrtherSocialrSciences) program version 26. Therresultsrofrthis study indicate that the profitability variable proxied by Return On Assets (ROA), capital structure proxied by Debt to Equity Ratio (DER) and firm size as proxied by total asset have a positive and significant effect on firm value Price to Book Value (PBV) in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2020 period with a relationship level of 73% and the remaining 27% influenced by other variables not examined in this study. Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui apakah profitabilitas, struktur modal dan ukuran perusahaan berpenaruh terhadap nilai perusahaan pada perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian ini adalah tahun 2015-2020. Populasi yang digunakan dalam penelitian ini semua perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Teknik pengambilan sampel yang digunakan adalah teknik sampel jenuh. Data populasi penelitian berjumlah 8 perusahaan, dan sampel yang digunakan yaitu semua anggota populasi yang berjumlah 8 perusahaan. Alat analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS (Statistical Package for the Social Sciences) versi 26. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas yang diproksi dengan Return On Asset (ROA), struktur modal yang diproksi dengan Debt to Equity Ratio (DER) dan ukuran perusahaan yang diproksi dengan Total Aset berpengaruh positif dan signifikan terhadap nilai perusahaan Price to Book Value (PBV) pada perusahaan Farmasi yang terdaftar di Bursa Efek Indoensia periode 2015-2020 dengan tingkat hubungan sebesar 73% dan sisanya sebesar 27% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Accounts Payable, Intellectual Capital, and Corporate Value: Case Study of Food and Beverage Sector on IDX 2016-2020 Wilujeng, Sri; Widodo, Heri
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1369

Abstract

This quantitative study investigates the influence of account payable policy and intellectual capital on the value of companies within the food and beverages sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was employed to select a sample of eight manufacturing companies for the period 2016-2020. Data were collected using documentation techniques and analyzed using SPSS. Results indicate that while the account payable policy significantly affects firm value, intellectual capital does not exhibit a significant impact. These findings shed light on the strategic importance of managing account payables for enhancing firm value in the food and beverages industry. Highlights : The study investigates the influence of account payable policy and intellectual capital on firm value in the food and beverages sector. Purposive sampling was used to select a sample of eight manufacturing companies listed on the Indonesia Stock Exchange. Findings reveal that while account payable policy significantly affects firm value, intellectual capital does not demonstrate a significant impact. Keywords: Account Payable Policy, Intellectual Capital, Firm Value, Food and Beverages, Indonesia Stock Exchange
Financial Performance, Dividend Policy, and Firm Value in Indonesian Consumer Goods Sector: 2019-2021 Study Nurfitriana, Yunnisa; Widodo, Heri
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1371

Abstract

This study investigates the nexus between return on assets (ROA), return on equity (ROE), dividend payout ratio (DPR), and firm value, represented by stock prices, within the consumer goods industry sector on the Indonesia Stock Exchange from 2019 to 2021. Utilizing a sample of 26 companies, employing Partial Least Square (PLS) analysis, the research reveals that neither ROA nor ROE significantly influences stock prices, and ROE exhibits no impact on DPR. Moreover, DPR fails to influence stock prices, and it cannot serve as an intervening variable between ROA or ROE and stock prices. These findings suggest a decoupling between financial performance metrics and market valuation within the consumer goods sector, urging a reconsideration of conventional wisdom regarding the determinants of stock prices in this industry Highlights : Limited Influence of ROA and ROE: The study reveals that return on assets (ROA) and return on equity (ROE) do not significantly impact stock prices in the consumer goods sector. Mediation Role of DPR: Dividend payout ratio (DPR) fails to mediate the relationship between ROA or ROE and stock prices, indicating its limited influence on market valuation within the sector. Implications for Market Valuation: The findings challenge traditional assumptions about the determinants of stock prices in the consumer goods industry, prompting a reevaluation of financial performance metrics' relevance in market valuation. Keywords: Consumer Goods Sector, Stock Prices, ROA, ROE, DPR
Capital Structure and Corporate Governance: Shaping Company Value through Dividends Khorita, Siti Arifatul; Widodo, Heri
Indonesian Journal of Public Policy Review Vol 25 No 3 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i3.1402

Abstract

Background: The dynamic interplay between corporate financial strategies, particularly capital structure and dividend policies, significantly influences firm value in the manufacturing sector.Knowledge Gap: While previous research has explored the direct relationships between capital structure and firm value, less attention has been paid to the moderating effects of dividend policy, profitability, and Good Corporate Governance (GCG) in this context. Aims: This study aims to assess the moderating roles of dividend policy, profitability, and GCG on the relationship between capital structure and firm value. Results: The findings indicate that dividend policy, profitability, and GCG significantly moderate the relationship between capital structure and firm value, suggesting that firms must balance dividend distribution with their capital structure decisions. Novelty: This research contributes to the existing literature by integrating dividend policy and GCG into the analysis of capital structure's effect on firm value, addressing previously overlooked aspects. Implications: The study underscores the importance of prudent dividend policies and robust corporate governance in enhancing firm value, offering valuable insights for managers and investors aiming to optimize financial performance in the competitive food and beverage manufacturing sector. Highlights : Moderating Effects: Dividend policy, profitability, and GCG significantly moderate the relationship between capital structure and firm value. Financial Balance: Firms must balance dividend distribution with capital structure decisions to enhance overall value. Managerial Insights: The findings provide crucial insights for managers and investors to optimize financial performance in the food and beverage sector. Keywords: capital structure, dividend policy, firm value, profitability, Good Corporate Governance
Financial Technology and Literacy Shaping Students' Financial Management with Digital Literacy: Fintech dan Literasi Keuangan Membentuk Perilaku Pengelolaan Keuangan Mahasiswa dengan Literasi Digital Fadiyah, Nur Laily; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1160

Abstract

Financial management behavior is crucial for students, particularly as they engage with evolving financial technologies. However, there is a limited understanding of how financial technology and financial literacy interact to shape financial behavior, especially when considering digital literacy as a moderating factor. This study addresses this knowledge gap by examining the roles of financial technology and financial literacy on students' financial management behavior, with digital literacy as a potential moderator. Using a quantitative research method, primary data were gathered through a questionnaire survey from a sample of 114 accounting students at Muhammadiyah University of Sidoarjo, class of 2020. The findings indicate a positive relationship between financial technology and financial literacy on financial management behavior. Furthermore, digital literacy was found to moderate the effect of financial technology, strengthening its influence on students' financial management behavior. However, digital literacy did not moderate the influence of financial literacy on financial management behavior. The novelty of this research lies in its exploration of digital literacy's role as a moderating variable. Implications suggest the importance of incorporating digital literacy into financial education programs to enhance students' financial management practices. Highlights: Positive Relationship: Financial technology and literacy improve students' financial management behavior. Moderating Role: Digital literacy strengthens the effect of financial technology on financial behavior. No Moderation: Digital literacy does not moderate the impact of financial literacy on behavior. Keywords: Financial Technology, Financial Literacy, Digital Literacy, Financial Management, Student Behavior
The Impact of Tax Planning on Earnings Management in Manufacturing Firms: Dampak Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur Qusna, Asmaul; Widodo, Heri
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1162

Abstract

General Background: Tax planning is a legal strategy employed by taxpayers to minimize their tax liabilities through effective utilization of existing tax laws, ultimately enhancing taxation efficiency. Specific Background: Tax planning's direct impact on earnings management in manufacturing firms, especially in emerging markets like Indonesia, is still underexplored despite its importance. Knowledge Gap: Previous studies have primarily examined the correlation between tax planning and financial performance, neglecting the moderating influence of firm value. Aims: The study examines the influence of tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2017-2020, considering firm value as a moderating factor. Results: Utilizing a quantitative, associative research methodology and secondary data from IDX, the analysis revealed that tax planning significantly affects earnings management (significance level: 0.008), confirming the first hypothesis. Furthermore, the findings indicate that firm value positively moderates the relationship between tax planning and earnings management (significance level: 0.000), thus supporting the second hypothesis. Novelty: This study bridges the gap between tax planning, earnings management, and the moderating effects of firm value in a developing economy. Implications: The study highlights the importance of strategic tax planning for manufacturing firms to improve earnings management, emphasizing the need for firm value consideration in tax-related decision-making. Highlights: Tax planning significantly impacts earnings management in manufacturing firms. Firm value moderates the relationship between tax planning and earnings management. Utilizes quantitative research with secondary data from IDX website. Keywords: tax planning, earnings management, firm value, manufacturing companies, Indonesia Stock Exchange
Co-Authors Afdal Afdal, Afdal Aisha Hanif Aisidah, Suffi Natul Bambang Tjahjadi Basuki , Bayu Hari Prasojo Deni Wardani Diana Puspitasari Dina Dwi Oktaviarini EKO WAHYUDI Fadiyah, Nur Laily Firdaus, Andini Nabila Firman, Karinda Hermawan Hermawan Ibrahim, Qirbi Irwan Anwar Islamiyah, Maya Adillah Khorita, Siti Arifatul Maharani, Nazilah Indu Mekarsari, Dafita Wahyu Mochamad Rizal Yulianto Nasrudin Nisa, Zuhrina Rahayu Nurasik, Nurasik Nurfitriana, Yunnisa Prayoga, I Putu Artawan Prihar Ninuk, Devin Puspanegara, Amelia Putri, Lidya Azaria Qusna, Asmaul Ratnasari, Dwi Ika Rizqi Amelia Putri, Rizqi Amelia Rohman Hakim, Rohman Safitri, Riza Yuana Sari, Dwi Navila Sri Wilujeng Sriwulandari, Solvia Syawaldi - ula, Naylul Ummah, Nadia Wirda Urifah, Siti Utami, Stefanni Cahyani Indah Widyaningsih, Eka Nur Yanti, Leny Irma Yuana, Riza Yudi Suryadi