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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dewi Fitriya Indriani; Hartono Hartono; Tatas Ridho Nugroho; M Bahril Ilmiddaviq
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1172

Abstract

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.
Pengaruh Gaya Hidup Konsumtif, Edukasi Keuangan, dan Motivasi Pengelolaan Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa Jamaluddin Kemal Fauzi; Hari Setyono; Imam Baidlowi; Hartono Hartono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1175

Abstract

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.
Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada (Studi Pt.Bibit Alam Sampoerna Kediri) Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1219

Abstract

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.
Analisis Faktor Faktor Yang Mempengaruhi Underpricing Saham pada Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI Periode 2019-2021 (Studi Kasus pada Emiten Sektor Barang Konsumsi Primer) Achmad Deni Tri Setya Putra; Hari Setiono; Nur Ainiyah; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1220

Abstract

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).
Pengaruh Budaya Organisasi Dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Isma Putri Yanti; Hartono Hartono; Toto Dwihandoko
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1229

Abstract

This research was related to the influence of organizational culture and compensation on employee performance PT. Armada Financial Magelang with job satisfaction as an intervening variable. The purpose of this study was to: determine the influence of organizational culture on job satisfaction partially. Knowing the influence of compensation on job satisfaction partially determine the influence of organizational culture and job satisfaction on organizational commitment simultaneously, knowing the influence of organizational culture on employee performance partially determine the effect of job satisfaction on employee performance partially determine the influence of organizational culture and job satisfaction the performance of employees simultaneously, and knowing where greater direct influence organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto with indirect and direct influence of organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto through organizational commitment. Respondents in this study were 58 employees of PT Mega Finance Mojokerto. Data collection methods used are questionnaires and in analyzing the data using path analysis. The results of this study indicated that there was partial significant effect of organizational culture on job satisfaction, there was partial significant effect of compensation on job satisfaction, there was significant effect of organizational culture and compensation on job satisfaction simultaneously, there was partial significant effect of organizational culture on employee performance, there was partial significant effect of job satisfaction on employee performance, there was partial significant effect of organizational culture and job satisfaction on employee performance simultaneously, there was partial significant effect of job satisfaction to employee performance. Then simultaneously significant effect of job satisfaction to employee performance. In addition, the indirect influence of organizational culture on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct influence of organizational culture on employee performance. Indirectly influence compensation on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct effect of compensation on employee performance.
Analisis Kemampuan Literasi Matematis Ditinjau Dari Self-Esteem Pada Materi Aritmatika Sosial Kelas VII SMP Koperasi Pontianak Meri Andani; Utin Desy Susiaty; Hartono Hartono
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 1 No. 5 (2023): Oktober : Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v1i5.218

Abstract

The aim of this research is to determine mathematical literacy abilities in terms of Self-Esteem in Social Arithmetic material for class VII Pontianak Cooperative Middle School. The subjects of this research were 27 grade VII students at Pontianak Cooperative Middle School. Of the 27 students, they will be categorized based on each student's abilities. This research began by providing a self-esteem questionnaire, a test of mathematical literacy skills, and interviews to categorize students' ability levels. After that, proceed with analyzing and categorizing based on self-esteem and level of mathematical literacy ability to determine the research subjects who will be interviewed by selecting 9 subjects consisting of 3 students who have high self-esteem, 3 students who have medium self-esteem and 3 students who have low self-esteem. From the research results, it was concluded that students who have high self-esteem meet the indicators: Ability to read and understand mathematical information, such as tables, graphs and diagrams, ability to create and use mathematical algorithms to solve problems and obtain accurate results, ability to create and use models mathematics to solve real life problems and the ability to develop mathematical concepts that are important in everyday life such as proportion, percentage and ratio. Students who have moderate self-esteem meet the indicators: Ability to read and understand mathematical information, such as tables, graphs and diagrams, ability to create and use mathematical algorithms to solve problems and obtain accurate results, ability to create and use mathematical models to solve real life problems . Students who have low self-esteem meet the indicators of the ability to read and understand mathematical information, such as tables, graphs and diagrams.
Analisa Laporan Keuangan untuk Menilai Kinerja Keuangan CV. D’printing Aida Anjelina; Hartono Hartono; Toto Heru Dwihandoko
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1600

Abstract

This study aims to evaluate the financial performance of CV. D'Printing by analyzing liquidity, solvency, profitability, and activity ratios. The research is quantitative with a descriptive approach. The data analyzed comprises the financial statements of CV. D'Printing for the 2019-2023 period. The analysis techniques used are quantitative analysis and time series analysis, comparing financial ratios from one period to another. The results indicate that the company's liquidity and solvency ratios are in good and healthy condition. However, the activity ratios show suboptimal performance, with a decline in percentages each year. Overall, CV. D'Printing has a solid financial performance, although some areas need improvement..
Pengaruh Cafe Atmosphere, Experiential Marketing Dan Kualitas Produk Terhadap Kepuasan Konsumen Pada Cafe House Of Essentials Mojokerto Evi Novita Sari; Hartono Hartono; M. Syamsul Hidayat
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 5 (2023): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i5.154

Abstract

Business people in Indonesia, especially in Mojokerto, have a high demand for the cafe industry. The number of cafes that have sprung up resulted in business owners trying to win the competition. Each cafe experiences different updates and improvements in cafe atmosphere, experiential marketing, and product quality. In addition, this level of competition encourages cafes to compete with each other to get the best, which can have an impact on consumer satisfaction. This study aims to determine and analyze the effect of cafe atmosphere, experiential marketing, and product quality on customer satisfaction at Cafe House Of Essentias. This research is a research with quantitative methods. The population in this study are consumers who make purchases at Cafe House Of Essentias. The sample of this research was 125 respondents using accidental sampling technique. The data collection technique uses a questionnaire by distributing Google Forms to consumers. The data analysis technique uses the SPSS 25 program. The results of this study indicate that the cafe atmosphere variable has a positive and significant influence on customer satisfaction, experiential marketing has a positive and significant effect on customer satisfaction, product quality has a positive and significant effect on customer satisfaction. And the consumer satisfaction variable is able to mediate the influence of the cafe atmosphere, experiential marketing, and product quality on customer satisfaction at Cafe House Of Essentials.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Sosial Sebagai Variabel Intervening Yunita Widya Rahayu; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2000

Abstract

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.
Analisis Miskonsepsi Matematika dengan Multiple Choice Diagnostic pada Materi Himpunan dengan Teknik Evaluasi Two Tier Berdasarkan Motivasi Belajar Siswa Kelas VII SMP Negeri 1 Sungai Kakap Aisah Aisah; Utin Desy Susiaty; Hartono Hartono
Student Scientific Creativity Journal Vol. 1 No. 2 (2023): Maret : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1410.55 KB) | DOI: 10.55606/sscj-amik.v1i2.1066

Abstract

Penelitian ini bertujuan untuk mengetahui miskonsepsi matematika siswa dalam menyelesaikan Multiple Choice Diagnostik dengan teknik evaluasi Two Tier pada materi himpunan pada tingkat tinggi, sedang dan rendah kelas VII SMP Negeri 1 Sungai Kakap. Metode yang dipakai dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Penelitian ini akan mendeskripsikan miskonsepsi matematika dalam Multiple Choice Diagnostic dengan teknik evaluasi Two Tier pada tingkat tinggi, sedang, dan rendah. Adapun deskripsi datanya adalah Data Instrumen Angket Motivasi Belajar siswa, data tes pilihan ganda dua tingkat dan hasil wawancara. Kemudian dianalisis dan di pilih secara purpose samling, masing-masing 3 siswa dari tinggi, sedang, dan rendah yang dipilih dan dijadikan subjek wawancara. Instrumen tersebut dilakukan oleh 3 orang validator yaitu 2 dosen dari IKIP-PGRI Pontianak dan 1 orang guru mata pelajaran. Setelah dinyatakan valid oleh 3 validator kemudian dilakukan uji coba instrumen. Persentase siswa yang mengalami miskonsepsi sebasar 47%, paham konsep sebesar 43%, yang teridentifikasi benar berdasarkan keberuntungan 7% dan mengalami tidak paham konsep 3%.
Co-Authors Abd. Rasyid Syamsuri Abdillah Abdillah Abdillah Abdillah Abdullah Nur Aziz abdullah nur aziz Achmad Deni Tri Setya Putra Achmad Noor Fatirul Achmad Setiyo Prabowo Adeng Slamet Adi Nugroho Agus Iwan Santoso Aida Anjelina Ainun Jariah Aisah Aisah Alaya Fadllu Hadi Mukhamad Ambika Putri Perdani Aminuyati Andri Priyoherianto Andri Winata Anis Widaryanti Mahardika Anis Widaryanti Mahardika Anisa Nur Hidayah Anny Nurbasari Ari Natalia Probandari ARIF HIDAYAT Arindi Listasari Ashar Ashar atiek suprapti Aulia Windyandari Aulia Windyandari Ayu Fadhilah Baharuddin Baharuddin Bambang Tjahjono Bangun Muljosukojo Bani Nurul Adha Berlian Arswendo Adietya Bulan Kakanita Hermasari Cau Kim Jiu Cikra Ikhda Nur Hamidah Safitri Dara Nadeya Dinanty DENTA KRISTIANA Dewi Fitriya Indriani Dian Armanto Didik Ariwibowo Didik Purwadi Drs. INDARTONO M.Par M.Si Dwi Lestari Dwi Lestari Dwihandoko, Toto Heru EF Sigit Rochadi Effendi Nawawi Endah Dwi Maharsi Erna Sukestini Erni Jumiastuti Eti Poncorini Pamungkasari Evi Novita Sari Fachrudy Asj’ari Fachry Abda El Rahman Fanny Saptiani Fardzaneala Suwarto Farid, Dimas Ardika Miftah Farzand Abdullatif Fathimah Nur Hasanah Fatya Azizah Feber Antarius Ginting Febi Wahyu Lastika Sari Febi Wahyu Lastika Sari Fenny Saptiani Fiqqih Faizah Fitri Daryanti FM. Judajana Frans Judea Samosir Fransiskus Hendra Gunawan Frida Ramadian Fuad Abd Rachman Hadiyah Hadiyah Hari Setiono Hari Setyono Haris Saefurrahman Haryani, Maefa Eka Hasmiana Hasmiana Hendra Rohman Hendri Hermawan Adinugraha Heri Sudarmadji Histiarini, Aprisa Rian Husna Arifah I Made Bagus Dwiarta Idam Ragil Widianto Atmojo Ig. Aris Dwiatmoko Ignatius Gunawan Widodo Imam Baidlowi Imam Barnadib Imam Mustofa Imam Teguh Prasetyo Indah Melati Indartono Indartono Indri Erwhani Isma Putri Yanti Jamaluddin Kemal Fauzi Jati Handayani Jati Utomo Dwi H Jesi Irwanto K Anom W Kasmiah Kasmiah Kastam Syamsi Krisna Dwi Purnomo Jati Kurnia Adiati Putri Kurniawan Findiatmaja Kus Prihantoso Krisnawan Kustori Kustori Kuswadi Kuswadi Lasmita sari Latifah Aulia Harini Lely Tri Pangesti Lia Amalia Damayanti Lisa Rahmalia Hildiana Lukman Lukman Lusiana Novita WS Lutfan Lazuardi Luthfiana Lailiya M Bahril Ilmiddaviq M. Ariza Eka Yusendra M. Rizky Arif M. Syamsul Hidayat Maemunah Maemunah Maghfirotul Lathifah Mahandika Candra Kirana Malarsih Malarsih Marhadi Saputro Maria Theresia Heni Widyarti Marlita Pramuharti Masryna Siagian Matsuri Matsuri Meiyanti Widyaningrum Meliana Hardianti Melly Ariska Meri Andani Moch Abd Azis Mochammad Maksum Machfoedz Moh Nur Sholeh Mohammad Fachrurrozy Mohd Ridwan Muh irfan Muhamad Firdaus Muhammad Jazuli Muhammad Khalifah Mustami Muhammad Sehah Mukhammad Yusuf Hakim Nastiti Anggraini Ni&#039;mah Nersiwad Nersiwad Ninik Lukiana Nurdiana Fitri Isnaini Nurmaningsih, Nurmaningsih Nyaris Pambudiyatno Paisal Halim Pangi Pangi pargaulian siagian siagian Pipit Skriptianata Putra Pranida Pradika, Jaka Pratama, Kharisma Pravesti, Cindy Asli Priska Windayani purwadi purwadi Qadriathi Dg Bau Rahmat Hidayat Rahmat Maulana Yasin Retno Ekantini Retno Winarni Rhini Fatmasari Rifdian IS Rifdian Sudjoko Rika Subarniati Riki Maulana Rini Armin ROEKMOWATI ROEKMOWATI Roy Ardiansyah Rufii Rufii Sadiman Sadiman Safriana, Eni Sahrul Iksan Salma Sukmawati Nur Aisah Sambas Sundana Sampaleng, Donna Sehah Allasimy Sehah Sehah Seno Darmanto Seno Darmanto Septian Yudha Kusuma Setiaji Setiaji Sigit Prihanto Utomo Simon Petrus Silalahi Siti Bilqis Sulaiman Siti Handayani Siti Zubaidah Slamet Hariyadi Sobron Y Lubis Sofyan Djamil Sri Anggarini Parwatiningsih Sri Marmoah St. Y. Slamet Stefanus Rumangkit Sucilia Saputri Sugi Sugito Sugito Sugito Suhanto Suhanto Sularmi Sularmi Sunarso Sugeng Sunarto Sunarto Susilawati Cicilia Laurentia Syamsiah Badruddin Tatang Talka Gani Tatas Ridho Nugroho Teguh Agustian Thoif Zara Amrullah Tina Hernawati Suryatman Toto Dwihandoko Totok Sumaryanto Totok Warsito Triana Pramadanti Trio Nur Wibowo Utin Desy Susiaty Wandra Irvandi Warso Warso Wempy Brilliansya Widia Febrianti Panjaitan Widodo J. Pudjirahardjo Winda Winarti Yadi Ardiawan Yunita Widya Rahayu Yusuf Umardani Yuyun Suprapto Zarnzani Zarnzani Zulaika Putri Rokhimah