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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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Spillover Effect Analysis of Economic Growth between Regency City in Jambi ProvinceCity Berlian, Salshabila; Sumanto, Agus; Dwiputri, Inayati Nuraini
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.362

Abstract

The goal of this research is to ascertain how spatial relationships between regions function, what areas help each region individually, and how Jambi City has spillover effects to other locations within Jambi Province. The methods employed were Moran Scatterplot, Moran Index, Local Indicator of Spatial Autocorrelation (LISA), and overlay analysis. The findings demonstrate that there is a clustering pattern for areas with comparable features and that all of the regencies and cities in the province of Jambi have an overall positive autocorrelation. Two cluster patterns have been identified in the eastern region, according to the LISA study. Muaro Jambi Regency and East Tanjung Jabung Regency fall into the high-high group, whereas Kerinci Regency falls into the low-low category. In Bungo Regency, Jambi City, Sungai Penuh City, Kerinci Regency, and Sarolangun Regency, on the other hand, the construction sector is the predominant growing sector and enjoys a comparative advantage, according to the overlay analysis results. In contrast, Bungo, Tebo, Sarolangun, and Kota Sungai Penuh are less affected by the processing sector.
The Influence of Entrepreneurship Education and Business Mentoring on the Success of People-Centric Economic MSMEs in Nganjuk Regency Pamungkas, Farel Ilham; Utomo, Sugeng Hadi; Rahmawati, Farida; Sumanto, Agus
EDUTEC : Journal of Education And Technology Vol 8 No 3 (2025): March 2025
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v8i3.1128

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy, but still face challenges in terms of human resource capacity and technology adoption. This research aims to analyze the influence of entrepreneurship education and business mentoring on the success of community-based micro, small, and medium enterprises (MSMEs) in Nganjuk Regency. Using a quantitative approach with the stratified random sampling technique, this research involves 196 MSMEs as respondents. Data were analyzed using multiple linear regression. The research results show that entrepreneurship education (β=0.338) and business mentoring (β=0.425) have a positive and significant impact on the success of MSMEs, both partially and simultaneously (R²=0.394). These findings imply the importance of integrating entrepreneurship education programs and business mentoring in efforts to develop community-based MSMEs.
The Effectiveness of The Revolving Fund Program of The Cooperative And Sme Office of East Java Province Through Bank MSMEs BPR Jombang Branch on The Income and Welfare of MSMEs Megasari, Putri Agung; Sumarsono, Hadi; Sumanto, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.369

Abstract

The problem of MSME fund capitalization is a serious problem and requires the right solution. One of the efforts of the government and stakeholders to accelerate sustainable economic recovery amid the Covid-19 pandemic and to increase the productivity of MSMEs is to expand access to financing through optimizing the distribution of revolving fund credit programs for micro, small and medium enterprises. This research is quantitative research. The research data is primary, namely the scale of the questionnaire for customers and secondary, namely data belonging to Dinkop-UKM. Data analysis techniques through descriptive analysis, effectiveness analysis and simple linear regression analysis. The results of this study are: 1) the effectiveness of the Dinkop-UKM revolving fund program through the Jombang branch of the MSMES BPR Bank affects the income of MSMEs, 2) the effectiveness of the Dinkop-UKM revolving fund program through the Jombang branch of the MSMES BPR Bank affects the improvement of MSME welfare, and 3) the income of MSMEs receiving Dinkop-UKM revolving funds through the Jombang branch of the MSMES BPR Bank affects the improvement of MSME welfare
The Relationship Between Entrepreneurship Learning and Entrepreneurial Creativity in Vocational School Students in Jombang Regency: The Role of Social Support as A Mediating Variable Alimaningtyas, Deni; Wardana, Ludi Wishnu; Sumanto, Agus
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.395

Abstract

Entrepreneurship plays an important role in solving complex problems such as poverty, inequality and economic instability. Young people equipped with entrepreneurial skills are not only drivers of economic growth, but also agents of change who can address the major challenges faced by society and the global environment. The importance of creativity in this context is because innovation is a key driver in business and technological development. Creativity allows new ideas to emerge, provides more effective and efficient solutions, and creates significant added value for society. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This research uses google form for data collection on grade XI students in the Digital Business Department of SMKN in Jombang Regency. Respondents in this study were 136 respondents from the three schools used as research objects. The results of the research analysis show that social support has a significant influence on entrepreneurial creativity, showing a strong and positive relationship. Entrepreneurship learning also has a significant effect in increasing social support. However, the direct relationship between entrepreneurial learning and entrepreneurial creativity is negative and insignificant. Thus, social support plays an important role as a mediator in enhancing entrepreneurial creativity.
The Influence of Principal Leadership on Entrepreneurial Teacher Performance through Job Satisfaction and Teacher Compensation Wilujeng, Sri; Wardana, Ludi Wishnu; Sumanto, Agus
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.313

Abstract

As times progress, people are required to always improve their quality and abilities to be able to compete in this fairly tight competition. Research conducted by researchers on education has highlighted the quality of teaching as an important factor in school learning outcomes and student output. The aim of this research is to determine the influence of principal leadership on teacher performance which is mediated by job satisfaction and teacher compensation. This research uses a quantitative descriptive approach with explanatory research. The sample used in this research was vocational school entrepreneurship teachers throughout the district. Mojokerto with sample 94 entrepreneurship teachers as respondents. The results of this research are that the principal's leadership has no influence on teacher performance, but it becomes significant if the principal's leadership affects teacher performance through job satisfaction
The Influence of School Principal Management Competence on Management Implementation Through Entrepreneurship Teacher Professionalism as a Moderator Variable Narisin, Narisin; Murwani, F. Danardana; Sumanto, Agus
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.314

Abstract

Maintaining the institution's viability requires making human resources more competitive. Therefore, every educational institution in every country is required to improve the quality of education. Principals of schools and human resources must use strategic management to deliver high-quality education. Implementing School-Based Management (SBM) is a very appropriate way to enhance the caliber of education. By using the expertise of entrepreneurial teachers, this study seeks to ascertain how school principal management competency affects SBM. in vocational schools throughout Mojokerto Regency and City. Quantitative research employing a descriptive survey technique was used to process this study. The sample used in this research was vocational school entrepreneurship teachers in Mojokerto Regency and City, totaling 106 respondents. The study's findings indicate that there is a strong correlation between the management competence of school principals on the implementation of school-based management through the professionalism of entrepreneurial teachers
PENGARUH ELEMEN FRAUD TRIANGLE TERHADAP TINDAK KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Dewi Permatasari; Agus Sumanto
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/x7n4d936

Abstract

This study aims to examine the influence of the Fraud Triangle elements on the condition of financial statements. Specifically, this study examines the fraud triangle theory, which is represented by financial stability, industry characteristics, and total accruals to total assets This study uses M-Score Model to proxy the condition of financial statements. The study population consists of all non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Purposive sampling was applied as the sampling method, resulting in a total of 18 companies as the research sample. The data used secondary data. The data used are secondary data. A quantitative approach and logistic regression analysis were used in hypothesis testing with SPSS software. The results show that the rationalization variable has a positive effect on conditions in financial statements. Meanwhile, the financial stability and industry characteristics variables do not have a positive effect on financial statement conditions.
The Influence of Entrepreneurship Education and Business Mentoring on the Success of People-Centric Economic MSMEs in Nganjuk Regency Pamungkas, Farel Ilham; Utomo, Sugeng Hadi; Rahmawati, Farida; Sumanto, Agus
EDUTEC : Journal of Education And Technology Vol. 8 No. 2 (2025): March 2025
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v8i3.1128

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy, but still face challenges in terms of human resource capacity and technology adoption. This research aims to analyze the influence of entrepreneurship education and business mentoring on the success of community-based micro, small, and medium enterprises (MSMEs) in Nganjuk Regency. Using a quantitative approach with the stratified random sampling technique, this research involves 196 MSMEs as respondents. Data were analyzed using multiple linear regression. The research results show that entrepreneurship education (?=0.338) and business mentoring (?=0.425) have a positive and significant impact on the success of MSMEs, both partially and simultaneously (R²=0.394). These findings imply the importance of integrating entrepreneurship education programs and business mentoring in efforts to develop community-based MSMEs.
Pengaruh Penggunaan Media Sosial Tiktok, Gaya Hidup dan Literasi Keuangan terhadap Perilaku Konsumtif Mahasiswa Desitasari, Hanna Sebrina; Sumanto, Agus
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2723

Abstract

This study aims to analyze the influence of TikTok social media usage, lifestyle, and financial literacy on consumer behavior among students of the Faculty of Economics and Business, State University of Malang using the SEM PLS method. The results of the study indicate that simultaneously and partially, TikTok social media usage, lifestyle, and financial literacy have a positive and significant influence on consumer behavior among students of the Faculty of Economics and Business, State University of Malang.
Peran Kepemilikan Institusional Sebagai Moderasi Pada Pengaruh Intellectual Capital dan Tax Planning Terhadap Manajemen Laba Willson, Virsi Augatha Lisetiyani; Sumanto, Agus
Income Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.526

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh intellectual capital dan tax planning terhadap manajemen laba dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang telah go-public yang telah terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap manajemen laba dan tax planning berpengaruh terhadap manajemen laba serta hasil bahwa kepemilikan institusional dapat memoderasi variabel intellectual capital dan tax planning terhadap manajemen laba.
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