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All Journal Jurnal Dinamika Akuntansi Jurnal Pendidikan Jurnal Terapan Abdimas Economic Education Analysis Journal ARISTO Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Forum Ilmiah Pendidikan Akuntansi (FIPA) Review of Accounting and Business Equity Jurnal Akuntansi Kontemporer
Isharijadi Isharijadi, Isharijadi
IKIP PGRI
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLIKASI BANTUAN OPERASIONAL SEKOLAH (BOS) BUKU TERHADAP KREATIVITAS GURU MENULIS BUKU MODUL Isharijadi, Isharijadi
Jurnal Pendidikan Vol 14, No 1 (2008)
Publisher : Jurnal Pendidikan

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Abstract

This  research  serves  an analysis  as to empirically   explain  the implementation    of School Operational Grant  (BOS)  for books from government and  its relevance   towards  the teachers creativeness in writing   books  and  modules.   School  Operational   Grant  for books  is intended    to  ease   students’ parents   in  providing    books   for  their children.Teachers, as the front-liners for the students learning development, are attempted to creatively provide the  sufficient learning  resources, one of which is done by  arranging    subject modules.    The   teachers    are  obliged   for  arrangement    of  learning modules,   because  through  the modules  they can render  creativeness and material   development   for students  based  on the development   of the  market  share  and lack of teachers works.Under  empirical  observation  done by the researcher,  it is found that the School Operational  Grant for books arises dilemma for teachers and public  in terms that  1) teachers  face difficulties  to distribute  their works/modules   in substitution  for books from BOS, 2) the demand  for teachers    modules   and books  becomes   students   parents  burden,  3) the distribution   of the grant books which needs very  strict supervision from  the authority.Key terms:  BOS for books,  teachers   creativeness
THE INFLUENCE OF DIVIDEND PAYOUT RATIO AND FREE CASH FLOW TO DEBT TO EQUITY RATIO Hapsari, Yurizki Wida; Isharijadi, Isharijadi; Widhianningrum, Purweni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the companys operating cash flow.
PENGARUH EPS, PER DAN PBV TERHADAP HARGA SAHAM (PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR JII) Permatasari, Ninda Putri; Isharijadi, Isharijadi; Wihartanti, Liana Vivin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study was to determine the effect of EPS, PER and PBV on stock prices. The research sample is 8 manufacturing sector companies registered in the Jakarta Islamic Index in 2016-2018. The type of data is quantitative descriptive using a purposive sampling method for sampling. The data analysis technique to test the hypothesis is multiple linear analysis. The results of the study show that EPS and PBV have a significant positive effect on stock prices, PER has a significant negative effect on stock prices. Because, when analyzing there are several company stock prices rising and profits falling a share. The three EPS, PER and PBV variables have an effect on the stock price simultaneously.
Analisis Penerapan Akuntansi Syariah Pada Skema Jual Beli KPR Syariah Sholikah, Mar’atus; Isharijadi, Isharijadi; Astuti, Elly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030228

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah pada skema jual beli kredit syariah dalam penjualan perumahan di PT MIB dan mengetahui tinjauan hukum islam terkait dengan perbedaan harga tunai dan harga kredit yang telah dicantumkan dalam brosur penjualan apakah ada unsur riba atau tidak. Jenis penelitian ini menggunakan studi kualitatif dengan pendekatan deskriptif. Adapun sumber data yang digunakan berupa sumber data primer dan sumber data sekunder. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Penelitian ini menggunakan triangulasi sumber. Teknik analisis data adalah pengumpulan data, reduksi data, penyajian data dan verifkasi data. Hasil penelitian PT MIB menggunakan metode inflasi dan ekonomi alternatif. Berdasarkan PSAK 102 Akuntansi murabahah dan ISAK 101 mengenai pengakuan pendapatan murabahah tangguh tanpa resiko signifikan terkait kepemilikan persediaan, penggunaan kedua metode tersebut diperkenankan. Berdasakan metode tersebut, waktu lah yang memiliki nilai ekonomi sehingga ketika terjadi penagguhan pembayaran, diperlukan sejumlah kompensasi karena pada dasarnya uang adalah alat tukar milik publik. Semakin cepat perputarannya akan semakin baik. Hal ini juga sesuai dengan ketentuan Al-Qur’an, Hadis dan Ijma yang menyatakan bahwa jual beli kredit diperbolehkan.
Analysis of Accounting Information Systems and Operational Budgets as An Internal Control Tool for Lending Pinnaringtyas, Septiana Wahyu; Isharijadi, Isharijadi; Whartanti, Liana Vivin
Economic Education Analysis Journal Vol 10 No 2 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46432

Abstract

This study aimed to determine the Analysis of Accounting Information Systems and Operational Budget as a Tool for Internal Control of Credit Distribution at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted on: 1 director, 1 IT officer, and 1 operational member of PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research method used was a qualitative method with descriptive study research type. Collecting data used observation, interviews, documentation, and triangulation. The results showed that the internal control of credit distribution was related to the accounting information system run by PT. Buana Citra Sejahtera People's Credit Bank (BPR). Internal control of credit distribution was related to the operational budget carried out by PT. Buana Citra Sejahtera People's Credit Bank (BPR).
Analysis of Accounting Information Systems and Operational Budgets as An Internal Control Tool for Lending Pinnaringtyas, Septiana Wahyu; Isharijadi, Isharijadi; Whartanti, Liana Vivin
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46432

Abstract

This study aimed to determine the Analysis of Accounting Information Systems and Operational Budget as a Tool for Internal Control of Credit Distribution at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted on: 1 director, 1 IT officer, and 1 operational member of PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research method used was a qualitative method with descriptive study research type. Collecting data used observation, interviews, documentation, and triangulation. The results showed that the internal control of credit distribution was related to the accounting information system run by PT. Buana Citra Sejahtera People's Credit Bank (BPR). Internal control of credit distribution was related to the operational budget carried out by PT. Buana Citra Sejahtera People's Credit Bank (BPR).
Marketing Strategy of Batik Tulis Kenongo to Compete During the Covid-19 Pandemic Astuti, Harum; Isharijadi, Isharijadi; Styaningrum, Farida
Economic Education Analysis Journal Vol 11 No 1 (2022): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v11i1.54029

Abstract

This study aims to analyze the marketing strategy of Batik Tulis Kenongo SMEs to compete during the Covid-19 pandemic. This type of study is a descriptive qualitative. The data sources used are primary data sources through direct interviews with five informants, namely the owner of the Batik Tulis Kenongo SMEs, two employees, and two customers. The data analysis technique used is data reduction, data display and concluding drawing. The results show that the marketing strategies that Batik Tulis Kenongo can use to compete during the Covid-19 pandemic are to focus on competitive prices, take advantage of recommendations from old consumers to increase the targeted market share, online marketing to increase customer buying interest, develop knowledge and human resource skills to increase productivity, focus on maintaining competitive selling prices and expanding the market through online marketing. Further research is expected to be able to measure the effectiveness of the use of social media to support digital marketing so that it can be used as consideration for SME actors in determining marketing strategies.
PROSEDUR AKUNTANSI PENGAJUAN DAN PEMBAYARAN KLAIM JAMINAN HARI TUA PADA BPJS KETENAGAKERJAAN Isnuava, Ridho Okta; Isharijadi, Isharijadi; Astuti, Elly
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 10, No 1 (2022): FIPA 18
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

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Abstract

Penelitian ini bertujuan untuk melakukan analisis Prosedur akuntansi untuk pengajuan dan pembayaran klaim jaminan hari tua badan penyelenggara jaminan sosial ketenagakerjaan di kota Madiun. Jenis penelitian menggunakan kualitatif deskriptif. Sumber data yang digunakan yaitu sumber data primer dan data sekunder. Teknik Pengumpulan data studi pustaka, observasi, wawancara, dan dokumentasi.“Hasil penelitian menunjukkan bahwa (1) Mekanisme sistem pengajuan klaim dan pembayaran klaim pada umumnya belum sesuai dengan peraturan yang ada. (2) Keefektifan sistem pengajuan klaim kurang efisien manfaatnya”(3) Komponen Sistem Pengendalian Internal di BPJS Ketenagakerjaan sudah berjalan baik dan saling berhubungan yang meliputi lingkungan pengendalian internal, penilaian resiko, aktivitas pengendalian internal, informasi dan komunikasi
UPAYA MENCIPTAKAN WIRAUSAHA BARU MANDIRI BERBASIS IPTEKS DAN KEARIFAN LOKAL Hidayati, Nasrul Rofiah; Nuraina, Elva; Isharijadi, Isharijadi
Jurnal Terapan Abdimas Vol 1 (2016)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.985 KB) | DOI: 10.25273/jta.v1i1.331

Abstract

IKIP PGRI has always had a commitment to establish an independent mindset in students, for the students equipped with the adaptive ability of science, has leadership and entrepreneurial spirit. Therefore entrepreneurships spirit among the students for the sake of the next generation job creators need to be cultivated. The realization of this commitment IKIP PGRI Madison follow science and technology program for entrepreneurship (IBK) with the aim of developing human potential as young entrepreneurs, independent, based on local knowledge of the higher education and the establishment of outcome-based self-eleven new science and technology entrepreneurs who are ready to do business in community per year, the product of new entrepreneurial students have the advantage of science and technology, better known products produced by student entrepreneurs (PKMK) by the public, increasing the business management of students who have started businesses (oyster mushroom cultivation, the creation of a variety of zipper into a bag and wallet, Pecel Origiri and Yoghurt various flavors) and the publication of the results in the journal IBK entrepreneurship programs. The methods used to recruit participants Ibk tenants based on the success of the team in the delivery of new entrepreneurs Ibk independently in the first year. The number of tenants who started the business in the first year as many as 11 people were divided into 4 groups of businesses. Realization of IKIP PGRI Madison IBK program has accomplished 100%. The work program has been implemented: Socialization, debriefing, internship, start up bussiness, implementation and monitoring of business activities on an ongoing basis by IBK Team PGRI Madison Teachers' Training College and a business center complete shop means the student as a student business center, workshop, final report. Pembinanaan process, directing, monitoring and evaluation of business activities will be carried out by a team of tenants and UPPK IBK (Training and Enterprise Development Unit) on a regular basis with the aim to give birth to new entrepreneurs in the IKIP PGRI student Madison as creator of employment generation.
Determinan Perilaku Kecurangan Akademik dengan Menggunakan Fraud Diamond dan Perspektif Diri Mahasiswa Pendidikan Akuntansi Tantama, Ardiyanto Darma; Isharijadi, Isharijadi; Yusdita, Elana Era
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.978

Abstract

Penelitian ini bertujuan mengetahui apakah teori fraud diamond menjadi faktor yang mendorong terjadinya kecurangan di dalam akademik dan mengetahui penyebab lain yang memotivasi terjadinya perilaku curang dari sudut pandang mahasiswa. Metode yang digunakan kualitatif deskriptif. Teknik pengumpulan data menggunakan wawancara semi terbuka. Hasil penelitian ini menunjukkan faktor penyebab mahasiswa melakukan kecurangan karena adanya tekanan, kesempatan, rasionalisasi, dan kesempatan. Serta faktor lain dari mahasiswa melakukan kecurangan berasal dari dalam diri atau sudut pandang mahasiswa yaitu faktor kebiasaan, kepribadian, kepuasan, keinginan, kebutuhan, ketergantungan pada teman, dan faktor kurangnya percaya diri.
Co-Authors Aisyah, Zhanuar Fitri Nor Astuti, Harum Eka Agustina, Eka Elly Astuti, Elly Elva Nuraina Fajarningtyas, Desinta Sagita Farida Styaningrum Isnuava, Ridho Okta Liana Vivin Wihartanti, Liana Vivin Nasrul Rofiah Hidayati Permatasari, Ninda Putri Pinnaringtyas, Septiana Wahyu Purweni Widhianningrum Rofiqoh, Marlinda Sari, Vera Margareta Tunjung Sholikah, Mar’atus Tantama, Ardiyanto Darma Whartanti, Liana Vivin Yurizki Wida Hapsari, Yurizki Wida Yusdita, Elana Era