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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Pengabdian Dharma Laksana BALANCE: Economic, Business, Management and Accounting Journal EDUTEC : Journal of Education And Technology International Journal of Business, Law, and Education Kontigensi: Jurnal Ilmiah Manajemen Journal of Applied Business, Taxation and Economics Reseach Sustainable : Jurnal Akuntansi Journal of Finance and Business Digital (JFBD) Semanggi: Jurnal Pengabdian kepada Masyarakat Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi International Journal of Technology and Education Research IJHABS Social Sciences Journal (SSJ)
Agus Sumanto
Universitas Wijaya Kusuma Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Effectiveness Of Entrepreneurship Education and Demographic Environment on Entrepreneurial Interest Through Entrepreneurial Attitude as An Intervening Variable Zainudin, Ahmad; Nasikh, Nasikh; Sumanto, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.276

Abstract

It is time for the younger generation to change their perspective, do not just think about becoming an employee after graduating from college, let alone a public servant, becoming an entrepreneur needs to be considered as an option. The hope of being accepted into the world of work is certainly not a mistake, but it cannot be denied that job opportunities are very limited and not directly proportional. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypothesis given. This study uses Google Forms to collect data on private vocational students in Mojokerto Regency. Respondents in this study were 319 respondents who were used as research objects. The results showed that entrepreneurship education cannot explain entrepreneurial attitudes. Likewise, the demographic environment variable cannot explain entrepreneurial interest. Furthermore, the demographic environment will have more influence on entrepreneurial interest, if reinforced by entrepreneurial attitude as a mediator variable. While entrepreneurship education will not have a greater influence on entrepreneurial interest, although strengthened by entrepreneurial attitude as a mediator variable.
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR Sumanto, Agus; Rosdiana, Mega
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.15247

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh laba akuntansi, komponen arus kas terhadap harga saham. Penelitian ini menggunakan data laporan keuangan perusahaan yang terdaftar dalam LQ 45 dibursa efek Indonesia mulai tahun 2014-2019. Teknik pengambilan sampel menggunakan purposive sampling. Sampel penelitian ini diuji dengan menggunakan analisis regresi berganda dan uji hipotesis yaitu uji f dan uji t. Hasil uji hipotesis yakni uji f menjelaskan bahwa laba akuntansi, arus kas operasional, arus kas investasi dan arus kas pendanaan berpengaruh terhadap harga saham dengan nilai signifikasin sebesar 0,046<0,05. Uji f menjelaskan bahwa laba akuntansi secara parsial yang berpengaruh terhadap harga saham senilai 0,044<0,05. Variabel lainnya antara lain arus kas operasional, arus kas investasi dan arus kas pendanaan tidak berpengaruh terhadap harga saham.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAKU UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN MENURUT STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) (Pada UMKM di Kecamatan Dukuh Pakis Kota Surabaya) Anggraini, Rizka Ivantri; Sumanto, Agus
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20655

Abstract

The aim of the written research is to determine the influence of educational background, business size and age, availability of information, and business reach on UMKM understanding in preparing financial reports in accordance with SAK EMKM. The research sample was 65 UMKM in various industries registered with the Office of Cooperatives and UMKM in Dukuh Pakis District. Purposive sampling, namely the use of sampling methods. The sample in the study was 46 MSMEs, each of which had to fulfill two conditions: 1) it must mean that UMKM actors are active in the Dukuh Pakis District representing various industrial sectors; and 2) they must have been in business for at least two years. Respondents are given a questionnaire to fill out, and this is where the main data is collected. Quantitative analysis is a technique used in analyzing data. The results of the study show: (a) SAK EMKM shows that the education level of UMKM actors does not affect the understanding of making financial reports, with a t-value of -0.575 and a significant value of 0.568; (b) SAK EMKM with a t-count value of 3.455 and a significant value of 0.001 shows that education has a positive and significant influence on the understanding of UMKM actors in producing financial reports; (c) According to SAK EMKM, the size of the business has no influence on how well UMKM actors understand, with a t-value of 1.402, a significant value of 0.169; (d) the age of the business also has no effect on how well UMKM players understand with a t-value of -0.544, a significant value of 0.590; and (d) the dissemination of information and socialization also has no effect on how well MSME actors understand.
SOSIALISASI PENTINGNYA LAPORAN KEUANGAN YANG BAIK BAGI USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Sumanto, Agus; Arochman, Maqbula; Mega, Mega Rosdiana; Rachma Wati, Aulia; Putri Pitaloka, Stella Andalika
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i3.1272

Abstract

Usaha mikro, kecil dan menengah memiliki peluang yang sangat besar untuk mendapatkan dana sebagai suntikan modal untuk mengatasi permodalan yang ada. Terlihat dari berbagai fasilitas pembiayaan yang disediakan oleh pihak pemerintah ataupun Lembaga keuangan lainnya seperti bank. Untuk mendapatkan fasilitas pembiayaan tersebut maka pihak bank atau Lembaga keuangan tersebut mensyaratkan laporan keuangan melihat kelayakan usaha dalam memperoleh pembiayaan. Namun masih banyak pelaku UMKM yang masih menggunakan laporan keuangan tradisional dan tidak beraturan atau tidak sesuai dengan SAK yang berlaku. Tujuan dari pengabdian masyarakat ini adalah memberikan sosialisasi kepada pelaku UMKM agar dapat membuat laporan keuangan yang baik dan sesuai dengan Standar Akuntansi Keuangan (SAK) yang berlaku yaitu SAK EMKM. Kegiatan pengabdian masyarakat ini dilakukan dalam bentuk sosialisasi. Hasil sosialisasi dapat memberikan dampak yang positif bagi peserta dimana peserta dapat memahami dan menambah pengetahuan tentang pentingnya laporan keuangan bagi usaha UMKM.
Analisis Perspektif Mahasiswa Pada Penerapan Kertas Kerja ATLAS (Audit Tool And Linked Archive System) Sumanto, Agus; Rosdiana, Mega
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 1 (2023): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.14694

Abstract

ABSTRACTIn the era of digitalization, auditors must keep up with the times. The "Financial Profession Development Center (P2PK)" has released the Microsoft Excel-based "ATLAS (Audit Tools and File Link System)" application. The purpose of the research was to find student perspectives on implementing the ATLAS application in the digital era. Later, this web-based application is expected to help "Certified Public Accountants (CPA)" and "Public Accountant Offices (KAP)" meet the audit requirements criteria. The application of these professional standards is documented in audit working papers supervised by the Ministry of Finance as documents reviewed by "P2PK (Center for Monitoring and Development of Finance)". As the "ATLAS (Audit Tools and Link Filing System)" application continues to grow, users of all levels, from accounting students taking audit internship courses to junior auditors, and senior auditors, from auditing frameworks to CPA partners, should use it. The discussion of this study is intended to assess the perceptions of UWKS accounting students regarding the "audit and implementation of the linked record system (ATLAS)" tool. This study uses a descriptive-quantitative approach, using a Likert scale to measure student perceptions. Based on the results of statistical tests, we found that there were differences of opinion among students about whether or not it was necessary to apply the ATLAS application in the learning audit practice course at Wijaya Kusuma University, Surabaya. In this sense, manual worksheets are no longer used because the ATLAS application must be applied at the time of the exam.ABSTRAK Di masa digitalisasi, auditor harus mengikuti arusperkembangan zaman. “Pusat Pembinaan Profesi Keuangan (P2PK)” telah merilis aplikasi “ATLAS (Audit Tools and File Link System)” berbasis Microsoft Excel. Tujuan penelitian yang dilakukan adalah untuk mengetahui perspektif mahasiswa terhadap implementasi aplikasi ATLAS di era digital. Nantinya, aplikasi berbasis web ini diharapkan dapat membantu “Certified Public Accountants (CPA)” dan “Kantor Akuntan Publik (KAP)”memenuhi kriteria persyaratan audit. Penerapan standar profesi tersebut didokumentasikan dalam kertas kerja audit yang diawasi oleh Kementerian Keuangan sebagai dokumen yang ditelaah oleh “P2PK (Pusat Pemantauan dan Pengembangan Keuangan)”. Karena aplikasi “ATLAS (Audit Tools and Link Filing System)” terus berkembang, pengguna di semua tingkatan, mulai dari mahasiswa akuntansi yang mengambil kursus magang audit, auditor junior, auditor senior, dari kerangka kerja audit hingga mitra CPA harus menggunakannya. Pembahasan studi ini ditujukan untuk dapatmenilai persepsi mahasiswa akuntansi UWKS mengenai alat “audit dan implementasi linked record system (ATLAS)”. Penelitian ini menggunakan pendekatan deskriptif-kuantitatif, dengan menggunakan skala Likert untuk mengukur persepsi mahasiswa. Berdasarkan hasil uji statistik, kami menemukan bahwa ada perbedaan pendapat di antara para mahasiswa tentang perlu atau tidaknya penerapan aplikasi ATLAS dalam mata kuliah praktik audit pembelajaran di Universitas Wijaya Kusuma, Surabaya. Dalam pengertian ini, kertas kerja manual tidak lagi digunakan, karena aplikasi ATLAS harus diterapkan pada saat ujian
The Influence of Understanding The Code of Ethics of The Accountant Profession and Student Intelligence on the Ethical Behavior of Accounting Students Rosdiana, Mega; Sumanto, Agus; Wuryaningrum, Rica
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.660

Abstract

This study examines the influence of understanding the code of ethics in the accounting profession and student intelligence on the ethical behavior of accounting students. Ethical behavior in the professional and academic context has become a critical issue due to increasing cases of financial irregularities. Students, especially those studying accounting, play a crucial role in maintaining ethical standards in financial reporting and broader economic activities. The research seeks to understand how students' knowledge of ethical guidelines in accounting, combined with their cognitive abilities, influences their ethical conduct. The results suggest that both a strong understanding of professional ethics and high intelligence contribute positively to fostering ethical behavior among accounting students. This finding is essential in designing educational programs that integrate both ethical teachings and intellectual development to prepare future accountants for the challenges of their profession.
The Role of Business Ethics in Shaping Responsible Entrepreneurship: A Systematic Literature Review Mu'arofah, Alfiyah; Santoso, Dwi; Sari, Herla Lukmana; Sukarsih; Insani, Yogie Dana; Nasikh; Sumanto, Agus
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.321

Abstract

This article aims to examine the role of business ethics in shaping responsible entrepreneurship through a systematic literature review. In the context of globalization and technological advancements, ethical challenges in the business world are increasingly complex. Therefore, the teaching of business ethics in entrepreneurship education is considered essential to equip aspiring entrepreneurs with knowledge and attitudes that support sustainable and responsible business practices. Through a literature analysis that includes various studies related to business ethics in entrepreneurship education categorized into 5 article categories, this article further finds that the integration of business ethics principles can increase the social and environmental awareness of entrepreneurs. In addition, the role of education in shaping responsible entrepreneurship is crucial to creating entrepreneurs who not only focus on profits but also pay attention to social and ecological impacts. These findings provide insights for the development of entrepreneurship curricula that are more based on ethics and sustainability.
The Effect of Entrepreneurial Education and Entrepreneurial Self-Efficacy with Entrepreneurial Mindset as An Intervening Variable on Entrepreneurial Intention Fuad, Ainun; Murwani, F. Danardana; Sumanto, Agus
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12362

Abstract

The lack of Vocational High School graduates who have entrepreneurial intentions and can create new businesses is where the role of entrepreneurship education is needed, which is expected to provide valuable experience to offer entrepreneurial activities; mindset and self-efficacy also significantly affect the formation of entrepreneurial behaviour. To forecast and validate the stated hypothesis, this study employs a quantitative methodology using partial least squares structural equation modeling (PLSSEM). Data about Mojokerto Regency vocational students was gathered for this study using Google Forms. 162 respondents from the three research-objective schools participated in this study. Self-efficacy, entrepreneurial attitude, and entrepreneurship education may all have an impact on entrepreneurial intention, according to the research.
The Effect of Entrepreneurship Learning with Proactiveness Attitude as Mediation Variable on Entrepreneurial Intention Isnaini, Arif; Murwani, F. Danardana; Sumanto, Agus
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12363

Abstract

Entrepreneurship is a significant pillar in global economic development, including in Mojokerto, where entrepreneurship is increasingly prominent among vocational high school graduates. In the local context, entrepreneurship learning in vocational high schools is expected to equip students with solid skills and attitudes toward entrepreneurship, although its implementation still faces various challenges, such as limited resources and community support. This study aims to investigate the effect of entrepreneurship learning on the entrepreneurial intentions of vocational high school students in Mojokerto. With a quantitative descriptive, explanatory approach, this study used a questionnaire to collect data that was analyzed statistically. The results showed that entrepreneurship learning positively and significantly affects entrepreneurial intentions, both directly and through students' proactive attitudes. This study also considers local factors such as the economic, social, and cultural conditions of Mojokerto to provide recommendations for strategies to improve entrepreneurship learning that are more appropriate to the local context
The Influence of Entrepreneurship Education on Entrepreneurial Readiness Mediated by Entrepreneurial Skills and Entrepreneurial Mindset Pudjiastuti, Fransisca Ucik; Wardana, Ludi Wishnu; Sumanto, Agus
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12421

Abstract

This study aims to analyze the influence of entrepreneurship education on the entrepreneurial readiness of vocational high school students in Pujon District, with entrepreneurial skills and mindset as mediating variables. The results of the study indicate that entrepreneurship education positively influences entrepreneurial readiness and improves students' entrepreneurial skills through the Creative Entrepreneurship Product (PKK) subject. In addition, entrepreneurship education also positively impacts changes in entrepreneurial mindset, although this mindset has yet to increase entrepreneurial readiness directly. Entrepreneurial skills have been shown to improve students' readiness to start a business. These findings indicate the importance of entrepreneurship education in preparing a workforce ready to become entrepreneurs
Co-Authors Aan Nurrohman Ahmad Zainudin Alimaningtyas, Deni Anggraini, Rizka Ivantri Berlian, Salshabila Desitasari, Hanna Sebrina Dewi Permatasari DWI SANTOSO Eka Ananta Sidharta Elin Tin Nur Zein Farida Rahmawati Fuad, Ainun Fulgentius Danardana Murwani Hadi Sumarsono Hidayah, Ana Chusniatul Inayati Nuraini Dwiputri Insani, Yogie Dana Isnaini, Arif Ludi Wishnu Wardana Maqbula Arochman Mauliddin, Ahmad Fajar Mega Rosdiana Mega Rosdiana, Mega Mega, Mega Rosdiana Megasari, Putri Agung Mu'arofah, Alfiyah Narisin, Narisin Nasikh Nasikh Pamungkas, Farel Ilham Pudjiastuti, Fransisca Ucik Putri Pitaloka, Stella Andalika Putri Putri, Putri Rachma Wati, Aulia Rosdiana, Mega Sari, Herla Lukmana Setyowati, Eko Mety Sri Wilujeng Sugeng Hadi Utomo Sukarsih Tarjo Willson, Virsi Augatha Lisetiyani Wuryaningrum, Rica