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All Journal JURNAL BISNIS STRATEGI Jurnal Manajemen Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pekommas JMM17: Jurnal Ilmu Ekonomi dan Manajemen JAM : Jurnal Aplikasi Manajemen JSEH (Jurnal Sosial Ekonomi dan Humaniora) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mirai Management Prosiding Seminar Nasional Teknoka Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kewirausahaan dan Bisnis Share : Journal of Service Learning Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi YUME : Journal of Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Manajerial MANAZHIM Value: Jurnal Manajemen dan Akuntansi Jurnal Sains Manajemen dan Bisnis Indonesia International Journal of Economics Development Research (IJEDR) Kontribusia : Research Dissemination for Community Development Jurnal Manajemen Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences INNOVATION RESEARCH JOURNAL Economics and Digital Business Review Didaktika: Jurnal Kependidikan DedikasiMU: Journal of Community Service Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Trends Economics and Accounting Research Jurnal Mahasiswa Manajemen Master: Jurnal Manajemen dan Bisnis Terapan Journal Research of Social Science, Economics, and Management Paradoks : Jurnal Ilmu Ekonomi Indonesian Vocational Research Journal Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Conscilience: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Jurnal Pengabdian Manajemen Nusantara Journal of Multidisciplinary Science JER IECON: International Economics and Business Conference Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Brilliant International Journal of Management and Tourism
Rahmat Agus Santoso
Universitas Muhammadiyah Gresik
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018 Rodhiya Maulidah; Rahmat Agus Santoso
Jurnal Mahasiswa Manajemen Vol 1 No 01 (2020): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.419 KB) | DOI: 10.30587/mahasiswamanajemen.v1i01.1237

Abstract

The existence of earnings information that is needed in the financial statements can be targeted by parties who are not responsible for carrying out earnings management practices. There are several factors that can present earnings management practices, namely audit quality, company size and leverage. This study discusses the evaluation of quality, company size and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange in 2016-2018. By using 117 samples of annual financial statements or financial statements of companies listed on the Indonesia Stock Exchange. Tests carried out using multiple linear regression. Regression results indicate the results of quality audits and firm size significantly influence earnings management. Meanwhile, leverage is not significant to earnings management. It is expected that the results of this study can add insight for users of financial statements to pay attention to audit quality and company size to avoid earnings management practices.
Pengaruh Modal Sendiri, Modal Pinjaman, Volume Usaha dan Jumlah Anggota Terhadap Sisa Hasil Usaha Koperasi di Kabupaten Gresik Rizky Dwi Ary Susanty; Rahmat Agus Santoso
Master: Jurnal Manajemen dan Bisnis Terapan Vol 2, No 1 (2022): Juni
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jmbt.v2i1.13619

Abstract

Tujuan dari penelitian ini ialah untuk mengetahui pengaruh modal sendiri, modal pinjaman, volume usaha dan jumlah anggota terhadap Sisa Hasil Usaha koperasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Populasi dalam penelitin ini adalah 315 koperasi yang melakukan dan melaporkan RAT secara konsisten tahun 2016-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 22 koperasi. Teknik analisis data yang digunakan ialah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Modal sendiri berpengaruh positif signifikan terhadap SHU. Modal pinjaman berpengaruh negatif signifikan terhadap SHU. Volume usaha berpengaruh positif signifikan terhadap SHU. Jumlah anggota tidak berpengaruh signifikan terhadap SHU.
What is the Importance of Spiritual Intelligence and Management Commitment in Business in the Era of a Pandemic? Husni Mubarok; Djoko Soelistya; Tri Cicik Wijayanti; Rahmat Agus Santoso; Mu'minatus Sholichah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6499

Abstract

The Covid-19 pandemic has become a major challenge for the national fisheries sector in Indonesia. Short and long-term impacts due to the pandemic have the potential to significantly reduce production results from production processes that are not in accordance with the targets requested by the organization, and this results in changes in governance in the organization.” In the last 3 years, during the pandemic, frozen food companies experienced a decline in the performance of their managers since there were changes in existing management governance and also experienced a decrease in motivation through the level of desire to leave the company which was still there and this is supported by recording data regarding the turnover rate for employees. the managers. This study aims to analyze the influence of spiritual intelligence on the performance of managers in frozen food companies, through the work motivation of managers, using quantitative methods with a population of 60 managers in frozen food companies with SmartPLS 3.0 analysis. The results of the study show that the influence of (1) Spiritual Intelligence has an influence on the manager's performance; (2) Management commitment has no effect on manager performance, (3) Spiritual Intelligence has an influence on work motivation; (4) Management commitment has an influence on work motivation; (5) Motivation does not affect the manager's performance; (6) Spiritual Intelligence can affect the performance of managers directly, although without going through the mediation of motivation; so from this it shows that the company should pay attention and continue to carry out moral improvement activities such as spiritual activities before work and increase the provision of moral moral guidance to its managers.
Makna Biaya Operasional Bagi Petani Tambak Di Lamongan Mutiara Indah Dewi Aisah; Rahmat Agus Santoso
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2965

Abstract

Abstrak This research has a problem, namely fish pond farmers in Lamongan still use manual feed such as rice mambu, snails, and crabs. This can cause most fish to not develop properly, thus affecting the income of each farmer. The focus of research is using Supply Chain Management which is needed by fish pond farmers in Lamongan to help manage the process of developing aquaculture. Fish pond farmers in Lamongan carry out supply chain management practices specifically in terms of automation, nursery technology, and site selection. In this study the aim was to find out the meaning of operational costs for fish pond farmers in Lamongan using 30 informants through interviews to get the meaning of operational costs. This research uses qualitative methods. Miles and Huberman's (1984) interactive method, namely data collection, reduction, presentation, and verification are used as data analysis techniques. Based on the research results, operational costs are significant because they affect the amount of income and profits of pond farmers in Lamongan. Kata Kunci: Cultivation; Fish farmers; Operating costs.
The Meaning of Capital in the Perspective of Cultural Norms for Fish Cracker Entrepreneurs in Srowo Village Gresik Regency Ayu Sari Maulidyah; Rahmat Agus Santoso; Maulidyah Amalina Rizqi
INNOVATION RESEARCH JOURNAL Vol 3 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v3i2.4270

Abstract

The background in this research is the idea of ​​being able to return business capital from existing capital in Srowo Village. This study aims to examine the meaning of capital in the perspective of customs and the meaning of capital in the perspective of folkways or habits of cracker entrepreneurs in Srowo Village, Gresik Regency. This study uses a qualitative method. The subjects in this study were Fish Cracker Businesses in Srowo Village, Gresik Regency, while the sampling used the Non Probability Sampling technique using Purposive Sampling. The reason is because sampling has more characteristics or generalizations. The sample studied by the researcher was Mr. Kinun as the village apparatus in Srowo Village and also one of the cracker entrepreneurs who the researchers used as the gatekeeper, the first person as the researcher's data source who understands and has experience. The analysis technique uses data collection methods through interviews, data reduction, data presentation, and verification. The results of this study indicate that obedience is caused by devotion to ancestors by preserving inheritance which can be used as a business opportunity in carrying out obligations to earn a living. Innovation profit due to business success from investment and achievement in their business continuity.
PENDAMPINGAN PENDAFTARAN TANAH SISTEMATIS LENGKAP DI KECAMATAN BALONGPANGGANG KABUPATEN GRESIK Rahmat Agus Santoso; Abdul Kholid Achmad; Muhammad Aufa; Andi Rahmad Rahim; Sukaris Sukaris; Ernawati Ernawati
DedikasiMU : Journal of Community Service Vol 4 No 3 (2022): September
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v4i3.4259

Abstract

Pelaksanaan Pendaftaran Tanah Sistematis Lengkap (PTSL) merupakan kegiatan pemberian kepastian hukum dan perlindungan hukum hak atas tanah rakyat secara pasti, sederhana, cepat, lancar, aman, adil, merata dan terbuka serta akuntabel, sehingga dapat meningkatkan kesejahteraan dan kemakmuran masyarakat. Penyelenggaran Pendaftaran tanah dalam masyarakat merupakan tugas negara yang dilaksanakan oleh Pemerintah bagi kepentingan rakyat dalam rangka memberikan jaminan kepastian hukum dibidang pertanahan serta tertib administrasi pertanahan. BPN (Badan Pertanahan Nasiona) merupakan salah satu instansi pemerintah yang menangani pemohonan sertifikat Pendaftaran Tanah Sistematis Lengkap (PTSL).Dari kegiatan KKN Gelombang 5 Kelompok 3 dapat menyelesaikan 223 dari 284 ( 78,52% ) target yang diberikan oleh pihak BPN dengan rincian Desa Banjaragung mampu menyelesaikan 5 pendaftar dan 4 yang tidak terdaftar dari 9 target ( 55,56% ) pendaftar yang diberikan, lalu Desa Sekarputih mampu menyelesaikan 125 pendaftar dan 44 tidak terdaftar dari 169 target ( 74% ) pendaftar yang diberikan, Desa Wotansari mampu menyelesaikan 86 pendaftar dan 11 tidak terdaftar dari 97 target ( 88,6% ) pendaftar yang diberikan, dan Desa Dapet mampu menyelesaikan 7 pendaftar dan 2 tidak terdaftar dari 9 terget ( 77,78% ) yang diberikan, sehingga yang mengikuti kegiatan PTSL di Kecamatan Balongpanggang Desa Banjaragung, Wotansari, Sekarputih serta Dapet sebanyak 223 ( 78,52% ) surat tanah.
Makna Modal Kerja dalam Perspektif Budaya Bagi Pedagang Sapi di Pasar Balongpanggang Altiana Altiana; Rahmat Agus Santoso
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.2875

Abstract

Abstract This study aims to determine the meaning of working capital in a cultural perspective for cattle traders in Balongpanggang District, because cattle traders in the market only sell on Thursdays. and conduct sale and purchase agreements between traders and buyers. This type of research is qualitative research with data collection techniques through observation and interviews. The object of this research is the animal market in the Balongpanggang District. The results of this study indicate that the meaning of working capital in a cultural perspective is the application of cultural norms which means not obtaining working capital from something that is prohibited. The working capital of the cattle traders comes from their own capital and borrowed capital from family or friends by entering into ewuh pakewuh agreements that do not violate cultural norms and values. a custom that has been going on since ancient times which is carried out every Thursday to make sales because it is considered a good day and makes the sale and purchases agreement an added value between the seller and the buyer regarding the suitability of the animal and the object of the contract. Keywords: working capital, culture, sale and purchase contract
Makna Pengendalian Keuangan Tanpa SAK ETAP Pada Usaha Jasa Photocopy Area Gresik Kota Baru Rizka Octavia Hariyati; Rahmat Agus Santoso
Jurnal Mahasiswa Manajemen Vol 3 No 01 (2022): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v3i01.1854

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the economy of a region, especially in Indonesia. Photocopy service businesses that carry out financial records using simple bookkeeping without using SAK ETAP and financial control systems, but their business continues to increase as seen from the remaining balance. This study aims to analyze the meaning of financial control without using SAK ETAP in photocopying service businesses in Gresik Kota Baru. The research approach is descriptive qualitative. Data collection techniques using the method of documentation and interviews with the selection of informants using purposive sampling technique. The data analysis technique uses an interactive model. The results of this study indicate that the meaning of financial control according to the photocopy service business owner is to spend income or income received and meet consumer needs, and regulate expenditure so that it is not more than the income received. In carrying out financial control, there are how to control activities, constraints, and impacts if you do not carry out financial control. This research can provide information as input for business owners in policy making in order to improve performance in presenting financial statements in accordance with financial accounting standards and using management control systems, especially financial control. This study only examines the meaning of financial control from aspects of financial accounting standards and from financial reports so that the results obtained are less broad.
Makna Kepemimpinan Bupati Gresik dalam Perspektif Kepemimpinan Islami Shobron Jamil; Rahmat Agus Santoso
MANAZHIM Vol 5 No 1 (2023): FEBRUARI
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v5i1.2949

Abstract

The purpose of this study is to find out the meaning of Siddiq, Amanah and Tabligh based on the perspective of the Regent of Gresik Regency, Mr. Fandi Akhmad Yani and to find out the relationship between Siddiq and Amanah towards Tabligh and Fathonah. This study uses a qualitative method with a phenomenological study approach. This research data collection technique through observation, interviews, and documentation. The results of this study are in the form of siddiq's meaning or essence based on the perspective of the Regent of Gresik Mr. Akhmad Yani, namely a leader who implements siddiq-characteristic Islamic leadership must have a trusted character in every program that is run and be transparent with all policies taken for prosperity the society he leads. The meaning or essence of Amanah is based on the perspective of the Regent of Gresik, Mr. Akhmad Yani, that is, a leader who applies Islamic leadership characterized by Amanah must have high integrity in carrying out the programs he has promised. In addition to high integrity, a leader must also be able to realize the programs promised to the community. The meaning or essence of Tabligh is based on the perspective of the Regent of Gresik, Mr. Akhmad Yani, namely a leader who implements Islamic leadership characterized by Tabligh must have a high level of concern and have an attitude of protecting the community he leads.
Pengaruh Budaya Kaizen Terhadap Kinerja Pegawai Kecamatan Bungah Kabupaten Gresik Dengan Kompensasi Sebagai Variabel Moderasi Nanang Sutedja; Moch Rizal Adi Gunawan; Rahmat Agus Santoso
Jurnal Mahasiswa Manajemen Vol 3 No 02 (2022): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v3i02.2905

Abstract

Background - Government performance measurement systems, both central and regional, began to be regulated since the issuance of Presidential Instruction (Inpres) Number 7 of 1999. The Presidential Instruction signifies the implementation of the Government Agency Accountability System (SAKIP) to increase government accountability and performance in Indonesia. One of the cultures implemented by the organization is the kaizen culture. Objective - This study aims to examine the effect of Kaizen Culture on Employee Performance in Bungah District, Gresik Regency with Compensation as a Moderating Variable. Design/Methodology/Approach - This research is a quantitative research with data collection techniques using research instruments, data analysis is statistical to test hypotheses. Findings - The results of this study indicate that Kaizen culture has a significant positive effect on employee performance. Compensation is not a moderating variable that moderates the relationship between Kaizen Culture and Employee Performance. Research implications - This research contributes to ASN employees to improve work skills and strengthen shared commitment in public service in order to achieve the target of community satisfaction. Research limitations - This research was only conducted on ASN employees in the Bungah District Office, Gresik Regency.
Co-Authors Abdul Kadir Alamudi Abdul Kholiq Achmad Davis Endy Pratama Achmad, Abdul Kholid Aidicha Berliana Shovie Anggraeny Akhsin Akhsin Alfarisi Hudan Hakiki Altiana Altiana Alvian Yusril Santoso Anandah, Nina Anggraini Andi Rahmad Rahim Anis Sholachiyah Anita Handayani Arie Indarwanto Asep Saepulloh Ayu Sari Maulidyah bahta, Dwiki Maulana Attabik Candraningrat, Candraningrat Darul, Achmad Diah Ayu Puspitasari Diah syarif Djoko Soelistya Dodi Jaya Wardana Dwi Kristanto Elen Yolana Elok Vilantika Ernawati Ernawati Esakariani, Nur Sakinah Esty Safriana, Rizka Eva Desembrianita Firda Auliyah Fitriana Fitriana Hadi Ismanto Haidar Fattah Al Bana Halimatun Nabilah Heru Baskoro Hidayatulloh, Farid Husni Mubarok Ilham Gresnaidi Jaya Agus Prastyo Jumadi Jumadi Khikam, Ulil Abshor Al Khoerunnisa, Tiara Khoirotul Ummah Kurniawan, Bhagaskoro Ardhianto Lailatul Fitriyah Lailatul Laylin Hamdiyah Linda Mia Ayu Lestari Liu, Yaoping Masjidah, Tutut Takhiyatul Maulidyah Amalina Rizqi Moch Rizal Adi Gunawan Mochammad Nuruddin Moh. Agung Surianto Mu'minatus Sholichah Muhammad Aufa Muhammad Ilham Rizaldi Muhammad Rosyihuddin Mujayanah Mujayanah Mutiara Indah Dewi Aisah Nanang Rustandi Nanang Sutedja Nirwanto Maruf Niswatul Azifah Nur Anifah Nur Rosita Pranata, Endru Jati Prianti Primagiga, Brilian Primagiga Pristiawati, Vika Dhelia Puspita Sari, Della Putri Winda Aprilia Rizka Octavia Hariyati Rizky Dwi Ary Susanty Rodhiya Maulidah Rofi’i, Muhammad Luthfi Rohmafika, Delaega Hilmalillah Romilda Safa Maura Petrindasari Roziana Ainul Hidayati Selamet Selamet Selamet Selamet Shobron Jamil Sholichah, Mu’minatus Siti A'isyah Slamet Asari Solihatun Nisak Sudharmawan Sudharmawan Sukaris Suparman Suparman Supratikno Supratikno Tiana, Ella Aprilia Tiva Nur Fathonah Triasmono Triasmono Vika Dhelia Pristiawati Vilantika, Elok Widiharti Widiharti Wijayanti, Tri Cicik Wulandari Wulandari Wulandari Wulandari Yan Ubaidilah Muttaqin Zainal Arifin