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<![CDATA[KAJIAN BENTUK ESTETIS RELIEF UKIR MULYOHARJO JEPARA ]]>
<![CDATA[Rifandi, Fadzel Muhamad]]>;
<![CDATA[Haryanto, Eko]]>
<![CDATA[ Eduarts: Jurnal Pendidikan Seni Vol 9 No 3 (2020): Eduarts: Jurnal Pendidikan Seni ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/eduarts.v9i3.40500
<![CDATA[Kota Jepara mendapat gelar The World Carving Center atau pusat ukiran dunia. Adapun sentra industri seni ukir dan pahat kayu terletak di Desa Mulyoharjo, Kabupaten Jepara. Tujuan dalam penelitian ini adalah: (1) mendeskripsikanragam relief ukir di Desa Mulyoharjo, Jepara, (2) Mengnalisis bentuk estetis relief ukir di Desa Mulyoharjo, Jepara. Penelitian ini menggunakan penelitian deskriptif kualitatif dengan menggunakan teknik purposive sampling. Objek penelitian adalah relief ukir Mulyoharjo. Pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Hasilnya menunjukkan bahwa ragam relief ukir Mulyoharjo terdiri dari (1) relief flora-fauna (2) relief makhluk mitologi (3) relief ukir Nasrani. Bentuk estetis sebuah karya relief ukir terletak pada (1) penggunaan media yang meliputi bahan, alat dan teknik sehingga secara teknis menghasilkan karya seni yang indah (2) bentuk estetis visual relief ukir Mulyoharjo ditinjau dari unsur-unsur visual dan prinsip-prinsip estetis yang tersusun sudah terpenuhi dan sebagian besar karya relief ukir Mulyoharjo terlihat bagus (3) pemilihan objek yang digunakan pengrajin menambah nilai estetis dalam relief ukir Mulyoharjo.]]>
<![CDATA[KAJIAN BENTUK ESTETIS RELIEF UKIR MULYOHARJO JEPARA ]]>
<![CDATA[Rifandi, Fadzel Muhamad]]>;
<![CDATA[Haryanto, Eko]]>
<![CDATA[ Eduarts: Jurnal Pendidikan Seni Vol 9 No 3 (2020): Eduarts: Jurnal Pendidikan Seni ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/eduarts.v9i3.40500
<![CDATA[Kota Jepara mendapat gelar The World Carving Center atau pusat ukiran dunia. Adapun sentra industri seni ukir dan pahat kayu terletak di Desa Mulyoharjo, Kabupaten Jepara. Tujuan dalam penelitian ini adalah: (1) mendeskripsikanragam relief ukir di Desa Mulyoharjo, Jepara, (2) Mengnalisis bentuk estetis relief ukir di Desa Mulyoharjo, Jepara. Penelitian ini menggunakan penelitian deskriptif kualitatif dengan menggunakan teknik purposive sampling. Objek penelitian adalah relief ukir Mulyoharjo. Pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Hasilnya menunjukkan bahwa ragam relief ukir Mulyoharjo terdiri dari (1) relief flora-fauna (2) relief makhluk mitologi (3) relief ukir Nasrani. Bentuk estetis sebuah karya relief ukir terletak pada (1) penggunaan media yang meliputi bahan, alat dan teknik sehingga secara teknis menghasilkan karya seni yang indah (2) bentuk estetis visual relief ukir Mulyoharjo ditinjau dari unsur-unsur visual dan prinsip-prinsip estetis yang tersusun sudah terpenuhi dan sebagian besar karya relief ukir Mulyoharjo terlihat bagus (3) pemilihan objek yang digunakan pengrajin menambah nilai estetis dalam relief ukir Mulyoharjo.]]>
<![CDATA[Pengaruh Teknologi Informasi Dan Pengawasan Keuangan Terhadap Nilai Informasi Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Muhamad Rifandi]]>
<![CDATA[ RELASI : JURNAL EKONOMI Vol 14 No 2 (2018) ]]>
Publisher : <![CDATA[STIE Mandala Jember ]]>
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DOI: 10.31967/relasi.v14i2.263
<![CDATA[Usefulness of the information can be measured by it quality and it is be used in the decision making. This study aimed to analyse the factors affecting the information value of financial statements of local governments, there are the use of information technology and financial supervision area. This research used the survey method and used primary data which obtained from the population of the Head of Sub Division of Accounting in each SKPD in districts of DIY. The collection of data through questionnaires and processed using the application SmartPLS 2.0. The Results of this study indicate that the use of information technology and financial oversight of local governments significantly influence the value of the local government's financial statement information. Keywords: Value of information, information technology, financial control]]>
<![CDATA[Pengaruh Pengalaman Kerja Dan Tekanan Anggaran Waktu Terhadap Kualitas Hasil Audit Pada Pemerintah D.I Yogyakarta ]]>
<![CDATA[Muhamad Rifandi]]>
<![CDATA[ EBBANK Vol 9, No 2 (2018): EBBANK Vol.9 No.2 Desember 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengalaman auditor dalam melakukan penugasan audit dan sikap auditor atas anggaran waktu yang disediakan pada auditor yang ada di BPK RI perwakilan DIY dan Insprektorat Pemprov DIY. Penelitian ini menggunakan data primer, dimana responden diminta untuk mengisi kuesioner yang dibagikan oleh peneliti. Penelitian ini menjunjukkan hasil bahwa pengalaman auditor berpengaruh positif terhadap kualitas hasil audit dan tekanan anggaran waktu berpengaruh negatif atas kualitas hasil audit.]]>
<![CDATA[Accounting information system performance in hospital: A case study ]]>
<![CDATA[Rofiqah Niyati Rahayu]]>;
<![CDATA[Muhamad Rifandi]]>
<![CDATA[ Journal of Contemporary Accounting Volume 5 Issue 1, 2023 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol5.iss1.art3
<![CDATA[This study aims to examine the impact of user engagement in system development, training and education, top management support, and user capabilities on the performance of accounting information systems. The population of this study consisted of 13 employees from the finance department of the PKU Muhammadiyah Gamping Yogyakarta Hospital who used an accounting information system. This was a mixed methods study, which combined quantitative and qualitative data in one study. Data collection methods included questionnaires and interviews. The SPSS version 22 program was used for data analysis, which included descriptive analysis and multiple regression analysis. The results of the study are that user engagement in system development, user education and training programs, and top management support all have an impact on the performance of accounting information systems. Meanwhile, user capabilities have no effect on accounting information system performance. It can also be expanded by including independent variables and research objects.]]>
<![CDATA[EFEKTIVITAS PENGELOLAAN BADAN USAHA MILIK DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA SIDOMOYO KECAMATAN GODEAN, D.I YOGYAKARTA ]]>
<![CDATA[Mia Hardiani]]>;
<![CDATA[Muhamad Rifandi]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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<![CDATA[The existence of Sidomoyo Makmur village business unit gives economy contribution playing roles in improving economy condition of the village members of society. BUMDes is one of village units which works in economy, social, and culture which plays roles as society aspiration centre and is used in planning development. BUMDes has many names such as in Sidomoyo which is called BUMKal or BUMDes; village land in the form of field and village land located around the field which is made as circuit. Therefore, BUMKal or BUMDes with all their potentials are expected to be empowered in order to improve society prosperity and Original Local Government Revenue in Sidomoyo village. The study aims at analyzing the effectiveness of BUMDes management in improving Original Local Government Revenue of Sidomoyo village of Sidomoyo Godean Sleman DIY. The study used qualitative method and the data collecting technique was through interview and observation. The result of the study showed that the main objective of BUMDes namely improving Original Local Government Revenue is still not effective yet because the profit of Original Local Government Revenue contributed to PADes is not maximum yet. However, the management planning of BUMDes is good. Keywords: Effectiveness, BUMDes management, PADes.]]>
<![CDATA[Pengaruh Teknologi Informasi Dan Pengawasan Keuangan Terhadap Nilai Informasi Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Muhamad Rifandi]]>
<![CDATA[ RELASI : JURNAL EKONOMI Vol 14 No 2 (2018) ]]>
Publisher : <![CDATA[STIE Mandala Jember ]]>
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DOI: 10.31967/relasi.v14i2.263
<![CDATA[Usefulness of the information can be measured by it quality and it is be used in the decision making. This study aimed to analyse the factors affecting the information value of financial statements of local governments, there are the use of information technology and financial supervision area. This research used the survey method and used primary data which obtained from the population of the Head of Sub Division of Accounting in each SKPD in districts of DIY. The collection of data through questionnaires and processed using the application SmartPLS 2.0. The Results of this study indicate that the use of information technology and financial oversight of local governments significantly influence the value of the local government's financial statement information. Keywords: Value of information, information technology, financial control]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Agustino, Didit]]>;
<![CDATA[Rifandi, Muhamad]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 1 (2023): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v8i1.2544
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh profitabilitas, ukuran perusahaan, leverage, good corporate governance yang terdiri dari dewan komisaris, komite audit dan pengungkapan media terhadap pengungakapan corporate social responsibility. Populasi dalam penelitian ini adalah perusahaan sektor industri kesehatan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021 yang berjumlah 27 perusahaan. Penarikan sampel dilakukan melalui purposive sampling dan diperoleh sebanyak 14 perusahaan yang memenuhi kriteria sampel penelitian. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder yang diperoleh dari www.idx.co.id dan web resmi perusahaan. Data sekunder yang digunakan berupa laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) perusahaan. Pengumpulan data menggunakan teknik dokumentasi. Analisis data menggunakan analisis deskriptif dan analisis regresi berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan, leverage, good corporate governance yang terdiri dari dewan komisaris, komite audit, dan pengungkapan media tidak berpengaruh terhadap pengungkapan corporate social responsibility]]>
<![CDATA[Analisis Pengaruh Struktur Modal Dan Profitabilitas Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Pertanian Yang Terdaftar Di Bei Periode 2018-2022 ]]>
<![CDATA[Rifandi, Muhamad]]>;
<![CDATA[Aviany, Rahmawati Nur]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v13i2.2160
<![CDATA[The company value in this study is proxied by Price Book Value, which is the market ratio used to measure stock prices with the book value of shares. This study aims to test and determine the effect of capital structure proxied by Debt to Equity Ratio and Profitability proxied by Return on Equity on the value of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 25 companies and the research data amounted to 125 data for the period 2018-2022. This study used time series data with multiple linear regression models. Hypothesis testing shows the regression coefficient value of the capital structure variable is -0.009 with a significance of 0.433> 0.05. Meanwhile, the regression coefficient value of profitability variable was 0.166 with a significance of 0.009 <0.05. The results of this study indicates that capital structure (DER) has a negative and insignificant effect on firm value, meaning that if the capital structure increases by one unit, the firm value will remain constant. While profitability (ROA) has a positive and significant effect on firm value (PBV), meaning that Profitability (ROA) has a significant effect on Firm Value in Manufacturing companies listed on the IDX that if profitability increases by one unit, the company value will increase.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Harga Saham Dengan Per Sebagai Pemoderasi Perusahaan Sektor Kesehatan ]]>
<![CDATA[Danang Kuncara Jakti]]>;
<![CDATA[Rifandi, Muhamad]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024 ]]>
Publisher : <![CDATA[LPPM POLITEKNIK LP3I BANDUNG ]]>
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DOI: 10.38204/jrak.v10i2.1854
<![CDATA[The study aims at finding out the effect of Current Ratio (CR), Return on Equity (ROE), and Earning per Share (EPS) on stock prices with Price Earning Ratio (PER) as the moderating variable in health sector companies listed on the Indonesia Stock Exchange in 2015-2021. The sampling in this study was purposive sampling resulting in 8 companies on the Indonesia Stock Exchange. The research is a qualitative study. The research method used multiple linear regression and residual test. The analysis tool was the SPSS version 25 program. The results of the study showed that the Current Ratio (CR) and Return on Equity (ROE) variables do not affect the stock prices of health sector companies listed on the Indonesia Stock Exchange, while the Earning per Share (EPS) variable has a positive and significant effect on stock prices of health sector companies listed on Indonesia Stock Exchange. In addition, the Price Earning Ration (PER) variable is unable to moderate the relationship between the Current Ratio (CR), Return on Equity (ROE), and Earning per Share (EPS) on stock prices of health sector companies listed on the Indonesia Stock Exchange.]]>
