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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Jurnal Mahasiswa Manajemen dan Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Estungkara: Jurnal Pengabdian Pendidikan Sejarah Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Sosial Jurnal Akademik Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat JIEMAN: Journal of Islamic Educational Management VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI MPKM
Condro Widodo, S.E., M.S.A
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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

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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI KEUANGAN Erna Sulistyowati; Safira Aljarotul Arifah; Faluthia Fitri Puspaningrum; Condro Widodo
Jurnal Mebis Vol. 7 No. 1 (2022): Juli 2022
Publisher : Jurnal Mebis

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Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI KEUANGAN
Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies Condro Widodo
Journal of Economics, Business, and Government Challenges Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i02.236

Abstract

Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies
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.
Pendampingan UMKM Frozen Melalui Sistem Penjualan Konsinyasi Guna Meningkatkan Potensi Penjualan dan Pembayaran Sunani, Avi; Wahyu Indah Kirana, Nanda; Widodo, Condro; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
Estungkara: Jurnal Pengabdian Pendidikan Sejarah Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Pendidikan Sejarah FKIP Universitas JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/est.v2i2.29129

Abstract

The problem of partner SMEs frozen, in the home industry Rungkut, Surabaya, East Java, is that there are no structured consignment sales reports that are in accordance with accounting standards. In order to help solve the problem, the planned activity that will be carried out is to provide assistance to the partners of the SMEs frozen, in the home industry Rungkut, by increasing consignment sales report preparation capabilities. The implementation of this community service program uses the method of mentoring, discussion, and feedback to partners. The final result to be achieved in this community service activity is the existence of the ability of SMEs to prepare and apply a system-based consignment sales report using Microsoft word. Based on the activities we have carried out both offline and online, it could be concluded that the partners have periodically applied consignment sales report both manually and systemically. Other output from this activity is publications in the National Journal.
SOSIALISASI PENANGGULANGAN GIGITAN NYAMUK DENGAN MEMANFAATKAN DAUN SERAI DAN KULIT JERUK NIPIS MENJADI OBAT SPRAY ANTI NYAMUK DI KELURAHAN MULYOREJO, SURABAYA Oktavianingrum, Mursyidah; Fakhirah, Nawra; Ramadhan, Yedistya Aulia; Widodo, Condro
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu kegiatan yang bertujuan untuk mahasiswa mengabdi pada masyarakat setempat. KKN-T Bela Negara merupakan salah satu skema jenis KKN yang dilakukan oleh Universitas Pembangunan Nasional “Veteran” Jawa Timur tujuan dari dilakukannya KKN-T Bela Negara ini untuk memenuhi Sustainable Development Goals (SDGs) pada beberapa wilayah yang dituju terutama pada wilayah Kecamatan/Kelurahan Mulyorejo, Surabaya. Kelompok 7 KKN-T Bela Negara Gelombang 1 melakukan kegiatan sosialisasi pada anggota Kader Surabaya Hebat (KHS) dengan mengangkat tema “DAMAR (Dari Dapur ke Kamar)” yakni sebuah kegiatan sosialisasi yang mendemonstrasikan pembuatan spray anti nyamuk dengan memanfaatkan batang serai dan kulit jeruk yang mudah ditemui di lingkungan masyarakat. Penggunaan bahan-bahan tersebut karena mengandung senyawa yang dapat berguna untuk mengusir nyamuk serta penggunaan alkohol yang dapat menjadi anti bakteri
Sosialisasi Isi Piringku : Upaya Pencegahan Stunting Pada Balita dengan Pemanfaatan Daun Kelor Robawa, Rizki Setyo Putro; Aisah Putri Maharani; Fira Fatma Salsabila; Puspita Dwi Firnanda; Intan Permatasari Fitri Agustine; Putri Amabel Carissa Pradana; Condro Widodo
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 5 (2024): September : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i5.2366

Abstract

The problem of stunting among toddlers in Indonesia is still a big challenge that needs to be addressed immediately. The condition of stunting, which occurs due to a lack of nutritional intake in the womb and a lack of public knowledge about good child rearing patterns, has the potential to disrupt children's physical and cognitive development in the long term. This community service program is carried out with the aim of preventing stunting in toddlers through the socialization of "Fill My Plate" which uses Moringa leaves as a source of nutrition. The socialization was carried out in RW 06, Dukuh Sutorejo Village, Mulyorejo District, Surabaya City, and was attended by pregnant and breastfeeding mothers. The methods used include observation, socialization with presentation of material and cooking demonstrations, as well as implementation evaluation. The results show high enthusiasm from participants and increased understanding of the importance of balanced nutrition in preventing stunting. It is hoped that this program can be expanded to other areas so that more people can benefit from the information provided.
Literature Review: Regarding Stock Returns in Initial Public Offerings Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany; Bahruna, Muhammad Aditya; Sabililillah, Farrel; Putri P., Alifia
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.
Co-Authors Abdillah, Muhammad Farhan Siddik Adinda Permata Salsabila Adjietama, Mochammad Novrizal Aisah Putri Maharani Aisyah Shinta Nila Sari Alifia Putri P. Aliya Murthi Arifah Almira Yasmin Marshanda Andrean Ary Wicaksono Anggi Krisnawati Annisa Kurniawan Anugerah, Rheiza Marell Arief Budiman Arief Budiman Audy Herlina Puspitasari Avi Sunani Azahra, Raudhatul Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Dandi C. Torong Diah Hari Suryaningrum Diarany Sucahyati Drh. Wiludjeng Widayati, MP Efrian Kristianto, Daniel Endah Susilowati Eries Priandana Putra Erna Sulistyowati Faizah Maulanda Salsabilla Fakhirah, Nawra Faluthia Fitri Puspaningrum Farrel Sabililillah Faysi, Rizky Salman Al Fira Fatma Salsabila Fitri, Anindo Saka Hardiansyah, In Naka Malik Hermayanti, Citra Pramita Idkhiyah, Nurul Ifanisari, Ameilia Budi Ignathia Martha Hendrati In Naka Malik Hardiansyah Indrawati Yuhertiana Intan Permatasari Fitri Agustine Istifara Miftachulia Firdaus Izaak, Wilma Cordelia Jeconiah Nathanael Kamaluddin, Muhammad Karimah, Naura Firdausi Kefi, Heidy Grasela Kharima, Evianti Kineta, Aulya Lailatul Rohmawati Lila Amelia Safitri Lukitasari, Ika Chandra Luthfiyanti, Destriyana Malawat, Fadli Fendi Mario Ferdinandus Tele Mochamad Abdurrochman Faiz Moh. Dhirhan Fajar Shodiq Mohammad Syaiful Rahman Muhammad Aditya Bahruna Muhammad Novian Gilang Ramadhan Nadhir, Athiyya Umareta Naila Hasnindiaz Tiffani Naura Bilqis Tasyakurina Nikmatul Khoirot Toyyiba Nurdin, Omair Davy Zakaria Oktavianingrum, Mursyidah Oryza Tannar, S.Ak, Macc, Akt Paramarta, Syahbana Permatasari, Lintang Putri Prastika, Risa Bonani Pratama, Bagas Arya Putra Prayudha, Dimas Puspita Dwi Firnanda Putri Amabel Carissa Pradana Putri P., Alifia Putri, Andani Rizki R. Muh Syah Arief Atmaja Wijaya Rahma Vivi Rahmawati, Maretta Ayu Ramadhan, Yedistya Aulia Raphita Celyna A.A. Tambunan Rezza Alfarizqi Rhevuano Naoval S Riska Alfiana Robawa, Rizki Setyo Putro Rohmawati, Indah Puspita Sabililillah, Farrel Safira Aljarotul Arifah Safira, Miya Alya Sari Andayani Shodiq, Moh. Dhirhan Fajar Sri Trisnaningsih Sri Trisnaningsih Sucahyati, Diarany Sukiswo, Helmy Wahyu Sulistyaningsih, Arunandati Utomo, Harun Ar Rasyid Vendy, Vicky Vicky Vendy Wahyu Indah Kirana, Nanda Wanda Ayu Oktavia Wati, Seftin Fitri Ana Wijaya, R. Muh Syah Arief Atmaja Wijaya, Raden Muhammad Syah Arief Atmaja Windiarta, Davin Yuanita Belva Chatlina Yustinne, Fulan Zahira Faticatiana Waluyo