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All Journal Riset Akuntansi dan Keuangan Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Unnes Journal of Public Health Indonesian Journal of Community Services eCo-Buss Jurnal Abdi Insani eCo-Fin Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengabdian Kepada Masyarakat Al-Amin
Hendri Setyawan
Universitas Islam Sultan Agung
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Faktor Penentu Struktur Modal (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004) Setyawan, Hendri; Sutapa, Sutapa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3596

Abstract

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EVALUASI PELAKSANAAN SURVEILANS KASUS LEPTOSPIROSIS DI DINAS KESEHATAN KABUPATEN BOYOLALI Saraswati, Lintang Dian; Nuraini, Sri; Adi, M Sakundarno; Setyawan, Hendri
Unnes Journal of Public Health Vol 6 No 2 (2017): Unnes Journal of Public Health
Publisher : Universitas Negeri Semarang in cooperation with Association of Indonesian Public Health Experts (Ikatan Ahli Kesehatan Masyarakat Indonesia (IAKMI))

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.21 KB) | DOI: 10.15294/ujph.v6i2.13757

Abstract

Kabupaten Boyolali merupakan salah satu kabupaten di Indonesia yang telah terjadi peningkatan kasus Leptospirosis selama 4 tahun terakhir. Salah satu upaya untuk mengatasinya adalah dengan melakukan surveilans epidemiologi. Tujuan penelitian ini yaitu untuk mengevaluasi pelaksanaan dan hasil surveilans kasus leptospirosis di Kabupaten Boyolali. Penelitian ini merupakan penelitian deskriptif dengan desain penelitian observasional. Sampel penelitian berjumlah 12 tenaga surveilans puskesmas dan 2 orang tenaga surveilans di Dinas Kesehatan Kabupaten Boyolali yang dipilih dengan metode purposive sampling dan dilakukan wawancara, telaah data sekunder, dan observasi. Hasil penelitian menunjukkan bahwa kasus leptospirosis di Kabupaten Boyolali tahun 2012-2015 paling banyak terjadi pada kelompok umur 26-45 tahun (38,3%), berjenis kelamin laki-laki (70%), dan pekerjaan sebagai petani (44,7%). Kasus paling banyak terjadi pada bulan Maret tahun 2014 dan 2015 dengan angka insiden kumulatif sebesar 0,6. Sebagian besar kasus leptospirosis terjadi di Kecamatan Nogosari (34%). Pelaksanaan surveilans epidemiologi leptospirosis di Kabupaten Boyolali belum berjalan dengan baik, pengumpulan data sudah dilakukan oleh semua responden, kompilasi data hanya dilakukan di 3 dari 12 puskesmas dan di dinas kesehatan, analisis data hanya dilakukan di dinas kesehatan berupa analisis sederhana kecenderungan leptospirosis, dan sudah dilakukan diseminasi informasi dalam bentuk pelaporan dan umpan balik. Boyolali is one of the regency in Indonesia that has been an increase of Leptospirosis cases for the last 4 years. One effort to overcome this problem is conduct epidemiological surveillance. The purpose of this study was to evaluate the implementation and results of leptospirosis case surveillance in Boyolali. This research was descriptive study with observational research design. Samples of this research were 12 puskesmas surveillance officers and 2 health office surveillance officers that were selected by purposive sampling method and did interview, secondary data review, and observation. The results showed that cases of leptospirosis in Boyolali in 2012-2015 were mostly in the age group of 26-45 years (38.3%), male sex (70%), and occupation as farmers (44.7%). Most cases occurred in March 2014 and 2015 with cumulative incidence rate of 0.6. Most cases of leptospirosis occured in Nogosari District (34%). Implementation of leptospirosis epidemiological surveillance in Boyolali has not been well implemented, data were collected by all respondents, data were only compiled in 3 of 12 puskesmas and in health office, data were only analyzed in health office, like simple analysis of leptospiroses trend, and there was dissemination of information in the form of reporting and feedback.
Pemberdayaan Masyarakat melalui Pendampingan Pendirian Bank Sampah di Kampung Juwono Kelurahan Mangunharjo Kecamatan Tembalang Kota Semarang Suhendi, Chrisna; Setyawan, Hendri; Warsito, Budi; Sumiyati, Sri
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.18-25

Abstract

Pengelolaan sampah menjadi masalah kritis di Kampung Juwono, Kelurahan Mangunharjo, Kota Semarang, yang ditandai dengan peningkatan volume sampah dan kurangnya pengelolaan yang efektif. Penelitian ini bertujuan untuk meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan sampah melalui pembentukan bank sampah sebagai solusi berkelanjutan. Metode yang digunakan mencakup tahapan pra-kegiatan untuk identifikasi masalah dan kesepakatan solusi dengan pemangku kepentingan, sosialisasi untuk menanamkan konsep 3R (Reduce, Reuse, Recycle) dan pentingnya bank sampah melalui penyampaian materi, diskusi, serta sesi tanya jawab, dan tahap tindak lanjut untuk mengevaluasi pemahaman peserta, pembentukan pengurus bank sampah, serta monitoring pelaksanaan pertama penimbangan sampah. Sasaran kegiatan ini adalah ibu-ibu PKK/Dasawisma dan tokoh masyarakat di RT 2 RW 3 Kampung Juwono. Melalui pelatihan dan pembekalan, diharapkan masyarakat memiliki motivasi tinggi untuk memilah dan mengelola sampah dari sumbernya. Hasil kegiatan menunjukkan peningkatan kesadaran dan partisipasi aktif masyarakat dalam pengelolaan sampah yang berkelanjutan. Implementasi bank sampah diharapkan tidak hanya mengurangi volume sampah yang dibuang ke Tempat Pembuangan Akhir (TPA), tetapi juga mendukung kelestarian lingkungan serta memberikan manfaat ekonomi bagi warga melalui konsep 3R. Pendekatan komprehensif dan kolaboratif antara pemerintah, industri, dan masyarakat diperlukan untuk memastikan keberhasilan dan keberlanjutan program ini.Waste management has become a critical issue in Kampung Juwono, Mangunharjo Village, Semarang City, characterized by increasing waste volume and inadequate management. This study aims to raise community awareness about the importance of waste management through the establishment of a waste bank as a sustainable solution. The methods employed include pre-activity stages for problem identification and agreement on solutions with stakeholders, socialization to instill the 3R (Reduce, Reuse, Recycle) concept and the importance of a waste bank through material delivery, discussions, and Q&A sessions, and follow-up stages to evaluate participants' understanding, form the waste bank management, and monitor the initial waste weighing activity. The target of this activity is the PKK/Dasawisma members and community leaders in RT 2 RW 3 Kampung Juwono. Through training and provision of materials, the community is expected to have high motivation to sort and manage waste from its source. The activity results show an increase in awareness and active participation of the community in sustainable waste management. The implementation of the waste bank is expected not only to reduce the volume of waste disposed to the Final Disposal Site (TPA) but also to support environmental sustainability and provide economic benefits to residents through the 3R concept. A comprehensive and collaborative approach between the government, industry, and community is required to ensure the success and sustainability of this program.
Analisis Pengaruh Struktur Kepemilikan terhadap Audit Report Lag pada Perusahaan LQ 45 di BEI Tahun 2021-2022 Khafidhoh, Sokhifatul; Setyawan, Hendri; Wahyundaru, Sri Dewi
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2459

Abstract

The publication of financial statements by publicly listed companies is an important obligation to maintain transparency and accountability. Despite the provisions governing the deadline for submitting audited financial statements, numerous companies are still behind schedule in turning in their audit reports. The aim of this study is to explore how the ownership composition affects the timing of audit report submissions in LQ 45 companies listed on the Indonesian Stock Exchange.. This research employs a quantitative methodology using numerical data as the main source. The sample consists of 23 LQ 45 companies listed throughout the years 2020–2022. The findings demonstrate that managerial ownership, family ownership, government ownership, and institutional ownership have no significant effect on audit report lag. This finding indicates that ownership factors are not the main determinant of audit reporting delay in LQ 45 companies. This research could serve as a resource for authorities and companies as a guide to enhance the standard of financial reporting. Thus, transparency and accountability can be well maintained.
Faktor Penentu Audit Report Lag: Bukti Dari Perusahaan Pertambangan di Bursa Efek Indonesia Zulfa, Indana; Setyawan, Hendri
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2895

Abstract

Studi ini bertujuan untuk mengevaluasi berbagai faktor yang dapat memengaruhi Audit Report Lag (ARL) pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. ARL sendiri merujuk pada selang waktu antara berakhirnya tahun fiskal dan tanggal diterbitkannya laporan audit independen. Dalam studi ini, digunakan lima variabel independen, yaitu ukuran komite audit (Audit Committee Size), keahlian komite audit (Audit Committee Expertise), frekuensi rapat komite audit (Audit Committee Meeting Frequency), reputasi auditor (Audit Reputation), serta auditor spesialis industri (Industry Specialist Auditor). Pemilihan sampel dengan teknik purposive sampling, yang menghasilkan 119 data observasi. Analisis data melalui regresi linier berganda dengan perangkat lunak SPSS versi 25. Hasil dari penelitian ini mengindikasikan bahwa ukuran komite audit, keahlian anggota komite audit, serta keberadaan auditor spesialis industri tidak memberikan pengaruh signifikan pada Audit Report Lag. Namun, Audit Committee Meeting Frequency berkontribusi positif pada ARL, sedangkan Audit Reputation berkontribusi negatif dan signifikan pada ARL. Temuan ini menegaskan pentingnya efektivitas pengawasan audit dan reputasi auditor dalam mempercepat proses pelaporan keuangan. Penelitian ini berlandaskan pada teori keagenan, yang menjelaskan bagaimana peran komite audit dan auditor dalam meminimalkan ketidakseimbangan informasi antara pihak manajemen dan para pemangku kepentingan. Temuan ini memberikan kontribusi praktis bagi perusahaan, auditor, maupun investor dalam memahami elemen-elemen yang memengaruhi ketepatan waktu dalam penyampaian laporan keuangan.
Pendampingan Penyusunan Laporan Keuangan untuk UMKM Binaan Yayasan Dharma Bhakti Muslim Indonesia (YDBMI) Setyawan, Hendri; Chrisna Suhendi
Jurnal Pengabdian Kepada Masyarakat Al-Amin Vol. 1 No. 2 (2023): July 2023
Publisher : STAI Al-Amin Gersik Kediri Lombok Barat-NTB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54723/jpa.v1i2.76

Abstract

Micro, Small and Medium Enterprises (MSMEs) are recognized as the backbone of the national economy in many countries, including Indonesia. Even so, there are problems related to financial management, especially accounting records. Orderly accounting records will lead to financial reports that are relevant and reliable for decision making by various parties. Technological advances accompanied by the widespread use of gadgets such as cell phones have opened opportunities for the use of accounting technology in the form of android applications that are operated by cell phones. Of the various applications on the market, the “Si Apik” application was chosen. This application was developed by Bank Indonesia. This community service aims to provide assistance in the use of Android-based accounting applications for the preparation of MSME financial reports. The target group of MSMEs are those under the guidance of the Indonesian Muslim Dharma Bhakti Foundation (YDBMI). The series of mentoring activities consists of pre-activities, motivational materials on financial management, accounting basics and the practice of inputting “Si Apik” application data.
Digital Literacy and Digital Financial Literacy Enhancement Program for Karang Taruna members : Program Peningkatan Literasi Digital dan Literasi keuangan Digital bagi Anggota Karang Taruna Setyawan, Hendri; Suhendi, Chrisna
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i3.23807

Abstract

The "Enhancing Digital Literacy and Digital Financial Literacy" program is highly relevant due to the increasing use of the internet and digital financial transactions. It is essential for community members to understand online ethics and financial security. This program targets members of the Karang Taruna RT 2 RW 3, Mangunharjo Village, Tembalang District, Semarang City. Activities include seminars and interactive discussions. The program aims to improve digital literacy and digital financial literacy among Karang Taruna RT 2 RW 3 members, Mangunharjo. Through seminars and interactive discussions, participants' understanding of internet ethics, digital security, and digital financial management improved by 87%. This program highlights the importance of continuous education in building resilient communities capable of facing the ever-evolving digital challenges
PENDAMPINGAN PEMBUKUAN BANK SAMPAH SEBAGAI PENDUKUNG EKONOMI SIRKULAR DI RW 3 KELURAHAN MANGUNHARJO KECAMATAN TEMBALANG KOTA SEMARANG Yulianto, Ahmad Rudi; Setyawan, Hendri; Suhendi, Chrisna
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3302

Abstract

Community-based waste management through the waste bank in RW 3 Mangunharjo Subdistrict faced significant constraints, particularly in its manual, decentralized, and error-prone bookkeeping system, which resulted in low transparency and reduced public trust. Nevertheless, waste banks are practical implementations of the circular economy that transform waste into valuable economic resources. This community service activity aimed to enhance the waste bank's administrative governance to be more orderly, accountable, and sustainable, thereby strengthening its role as a micro-level circular economy enabler. The methodology employed was a participatory approach consisting of four interconnected stages: initial identification and coordination, technical training and assistance (manual and Excel bookkeeping), implementation and monitoring, and evaluation and follow-up, including the drafting of Standard Operating Procedures (SOP). The program's results demonstrate substantial governance improvement through the implementation of an integrated bookkeeping system, combining standardized manual recording (Master Transaction Book and Customer Savings Book) with digitalization based on Microsoft Excel. This improvement increased transparency, accelerated the reporting process, minimized data loss risk, and directly fostered public trust and participation. The increased participation and volume of managed waste led to a rise in the economic value from waste sales, a true reflection of the circular economy cycle. In conclusion, the provision of an efficient and transparent bookkeeping system is the primary prerequisite that was successfully met for the waste bank to effectively function as a key actor in driving circular economy sustainability.
Pengaruh Opini Audit Tahun Sebelumnya, Opinion Shopping, Reputasi Kap dan Audit Tenure terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2023): Penelitian Verdiantanty, Erika; Setyawan, Hendri
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5102

Abstract

This study aims to provide empirical evidence regarding the influence of the prior year's audit opinion, opinion shopping, firm reputation, and audit tenure on the going-concern audit opinion. The population of 220 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period was 220. This study used a purposive sampling technique. From the existing population, 134 manufacturing companies were selected that met the established criteria over a four-year period. The sample size was 134 companies x 4 years = 536 company data. This study used independent audit report data. The analysis used logistic regression analysis. The results of this study indicate that the prior year's audit opinion and firm reputation have a significant positive effect on the going-concern audit opinion, while opinion shopping and audit tenure do not significantly influence the going-concern audit opinion.
Co-Authors Budi Warsito Chrisna Suhendi Khafidhoh, Sokhifatul Lintang Dian Saraswati Mateus Sakundarno Adi, Mateus Sakundarno Sri Dewi Wahyundaru Sri Nuraini, Sri Sri Sumiyati Sutapa Sutapa Verdiantanty, Erika Yulianto, Ahmad Rudi zulfa, indana