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All Journal Jurnal Ekonomi Modernisasi Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Pengabdian Kepada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat SENSASI
Condro Widodo, S.E., M.S.A
Department Of Accounting, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60924, Indonesia
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Pemanfaatan Lahan Sempit Untuk Budidaya Aquaponik di Desa Sumberbendo Aisyah Shinta Nila Sari; Istifara Miftachulia Firdaus; Andrean Ary Wicaksono; Drh. Wiludjeng Widayati, MP; Oryza Tannar, S.Ak, Macc, Akt; Condro Widodo, S.E., M.S.A
KARYA UNGGUL - Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): Edisi Juni
Publisher : KARYA UNGGUL - Jurnal Pengabdian Kepada Masyarakat

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

Abstract

Seiring dengan perkembangan pembangunan, lahan untuk budidaya ikan ataupun berkebun menjadi semakin terbatas, pertumbuhan populasi manusia yang pesat juga meningkatkan permintaan akan kebutuhan protein nabati dan hewani. Desa Sumberbendo merupakan salah satu desa di Kecamatan Sumberasih, Kabupaten Probolinggo terletak didaerah yang akan dijadikan jalan tol sehingga lahan pertanian sedikit berkurang. Budidaya aquaponik dapat membantu masyarakat untuk mengatasi ketahanan pangan dengan merupakan gabungan dari budidaya ikan dan juga tanaman yang memanfaatkan lahan sempit. Tujuan pelaksanaan program budidaya aquaponik ini adalah untuk memberikan pandangan kepada masyarakat desa mengenai pemanfaatan aquaponik dengan memanfaatkan lahan pekarangan karena sistem ini bisa dilakukan dalam skala rumah tangga. Metode yang digunakan dalam pelaksanaan program pengabdian ini yaitu memberikan solusi dan aplikasi teknologi aquaponik sistem NFT. Budidaya aquaponik ini menggunakan tanaman kangkung (Ipomoea reptains Poir.), selada (Lactuca sativa L.), pakcoy (Brassica rapa L.) dan jenis ikan yang digunakan adalah ikan lele (Claris gariepinus). Hasil pelaksanaan kegiatan dapat disimpulkan bahwa prosedur pembuatan budidaya aquaponik dan perawatannya sangat mudah, mulai dari alat dan bahan yang tidak sulit dicari sehingga pembuatan budidaya aquaponik tidak mengalami hambatan. Dan dalam perawatannya juga dapat dikontrol dengan baik. Dengan ini masyarakat dapat mempraktikkan langsung dan memenuhi kebutuhan protein hewani dan nabati, serta dapat meningkatkan ekonomi masyarakat. Diharapkan masyarakat juga dapat mengkonsumsi sayuran organik bebas akan bahan kimia, sehingga nilai konsumsi rata-rata sayur memenuhi standar Angka Kecukupan Gizi FAO.
Kepemilikan ultimate perusahaan di Indonesia: Praktik Tunneling Fadli Fendi Malawat; Condro Widodo
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.579 KB) | DOI: 10.21067/jem.v18i1.6391

Abstract

The purpose of this study is to analyze the effect of separation control rights and cash flow rights on tunneling activities. control rights indicator is interpreted through a socioemotional perspective. Furthermore, the main focus of the research is to investigate the divergence between control rights and cash flow right by ultimate structure ownership on tunneling activities through the size of related party transactions (RPTs) from the agency theory. The regression analysis technique was used to test the hypothesis developed in the study, the population is manufacturing companies on the Indonesia Stock Exchange (IDX), with a sampling technique using a purposive sampling method. The results of the study prove a significant influence between control rights on tunneling activities, showing that the motivation for control rights is not socioemotional. Meanwhile, cash flow rights have a significant influence on tunneling activities. Furthermore, the results of the study provide empirical evidence that higher divergence can lead to greater tunneling activities. The theoretical contribution of this research is to visualize agency theory and socioemotional perspective. It is hoped that further research can examine company ownership in Indonesia from a socioemotional perspective.
Pengaruh Kesadaran Wajib Pajak, Kepemilikan Nomor Pokok Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Raphita Celyna A.A. Tambunan; Sri Trisnaningsih; Condro Widodo
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i5.4269

Abstract

This study aimed to determine the effect of taxpayer awareness, ownership of a taxpayer identification number, and tax sanctions on individual taxpayer compliance (Case Study at KPP Pratama Surabaya Rungkut). The type of method used is quantitative. The population in this study is all individual taxpayers registered at KPP Pratama Surabaya Rungkut. The number of samples used in this study are 100 respondents who are calculated based on the slovin formula with the sampling technique that is incidental sampling. Data collection techniques in this study are carried out using the questionnaire method on the Google form. The data analysis technique used in this study is Structural Equation Modeling (SEM) using SmartPLS 3.2.9 for data management. The results of this study indicate that: (1) Taxpayer awareness has no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (2) Ownership of a taxpayer identification number affects individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (3) Tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut Keywords: Taxpayer Awareness; Ownership of Taxpayer Identification Number; Tax Sanctions; Taxpayer Compliance
Pengaruh Pertumbuhan Perusahaan, Slack Resources, dan Gender Diversity terhadap Pengungkapan Sustainability Report Lailatul Rohmawati; Condro Widodo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.360

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pertumbuhan perusahaan, slack resources, dan gender diversity terhadap pengungkapan sustainability report pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2022. Metode yang digunakan untuk penelitian ini yaitu kuantitatif dengan mengumpulkan sampel menggunakan metode purposive sampling. Hasil yang didapatkan yaitu pertumbuhan perusahaan dan gender diversity tidak berpengaruh terhadap pengungkapan sustainability report, sedangkan slack resources berpengaruh negatif terhadap pengungkapan sustainability report.
Determinants Of Accounting Fraud Tendency: The Role Of Religiosity As A Moderating Variable Naila Hasnindiaz Tiffani; Condro Widodo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10527

Abstract

This study was conducted to determine the effect of internal control, integrity, organizational culture on the tendency of accounting fraud with religiosity as a moderating variable. The theory used in this research work is agency theory and Hexagon fraud theory. The population in this study were company employees, using simple random sampling techniques. The sample was taken as many as 102 employees using the Slovin formula. Data collection using the questionnaire method. The results of the study are internal control and organizational culture have a positive and insignificant effect on the tendency of accounting fraud, integrity has a negative and significant effect on the tendency of accounting fraud. Furthermore, religiosity is not able to moderate internal control and integrity on the tendency of accounting fraud, and religiosity weakens organizational culture on the tendency of accounting fraud.
Literature Review: Regarding Stock Returns in Initial Public Offerings Condro Widodo; R. Muh Syah Arief Atmaja Wijaya; Arief Budiman; Vicky Vendy; Diarany Sucahyati; Muhammad Aditya Bahruna; Farrel Sabililillah; Alifia Putri P.
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
A Literature Review of University Endowment Funds in the US and Malaysia Vicky Vendy; Diarany Sucahyati; Condro Widodo; In Naka Malik Hardiansyah; Moh. Dhirhan Fajar Shodiq
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4159

Abstract

This study aims to review the prior studies regarding the University Endowment Funds in the US and Malaysia. This study uses 6 selected articles published during 2016-2022. This study found universities that manage endowment funds in the US have larger assets, and more aggressive investment strategies. Top-performing universities in terms of endowment funds are Harvard, Yale, Stanford, and Princeton University. However, universities in Malaysia tend to manage smaller assets and invest in less risky assets. Top-performing universities in terms of endowment funds are Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia.
PELATIHAN PERHITUNGAN HPP UNTUK MENENTUKAN HARGA JUAL DAN LABA USAHA UMKM KEL.SEMOLOWARU Annisa Kurniawan; Condro Widodo
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.4

Abstract

Every business must have a selling price for each product. The selling price is obtained from production costs plus the profit desired by the business actor. However, before determining the selling price, a business actor, including Micro, Small and Medium Enterprises (MSMEs), needs to know the Cost of Goods Manufacture (COGM) of their product. The purpose of knowing the COGM in MSMEs is that MSME actors will be able to find out the costs required in the production process. However, MSMEs in Semolowaru Village still lack understanding in determining the COGM for each product. This happens due to a lack of understanding of MSME actors in determining the COGM, so that the determination of profits and selling prices of their products is also not optimal. Departing from the problems that occurred in the Semolowaru Village, a training to calculate the COGM to determine the selling price and operating profit of MSMEs in Semolowaru Village was held as a solution for MSME actors who are still having difficulties. This training method is carried out door-to-door at each MSME actor's house and is carried out through three sessions, namely: 1) material presentation session, 2) training session on calculating the cost of production, and 3) discussion session. The result of this training is that MSME actors are assisted in calculating the COGM and in determining operating profits so that they are in accordance with what is desired and are not wrong in determining the selling price of their products.
Co-Authors Aisyah Shinta Nila Sari Alifia Putri P. Andrean Ary Wicaksono Annisa Kurniawan Arief Budiman Diarany Sucahyati Drh. Wiludjeng Widayati, MP Farrel Sabililillah In Naka Malik Hardiansyah Istifara Miftachulia Firdaus Lailatul Rohmawati Malawat, Fadli Fendi Moh. Dhirhan Fajar Shodiq Muhammad Aditya Bahruna Naila Hasnindiaz Tiffani Oryza Tannar, S.Ak, Macc, Akt R. Muh Syah Arief Atmaja Wijaya Raphita Celyna A.A. Tambunan Sri Trisnaningsih Vicky Vendy