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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan 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 International Journal of Qualitative Research 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 JPNM : Jurnal Pustaka Nusantara Multidisiplin 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) International Journal of Economics and Management Research Balance: Jurnal Ekonomi Global Economics: International Journal of Economic, Social and Development Sciences
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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Analisis Pengaruh Tingkat Pengangguran Terbuka dan Pertumbuhan Ekonomi Terhadap Kemiskinan Tahun 2018-2022 Utari, Yurdilla; Sumanto, Agus
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 24, No 1 (2024)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v24i1.16250

Abstract

TThis research aims to analyze the influence of the Open Unemployment Rate on poverty and Economic Growth on poverty in East Java Province in the 2018-2022 period using Time Series data obtained from the East Java Central Statistics Agency. The method used is Cross Section. The results obtained in this research are that Unemployment Rate has a positive effect on poverty and GRDP does not affect poverty in East Java in 2018-2022. In order to deal with this problem, it is necessary to improve infrastructure such as education, health, expanding employment opportunities, etc.
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR Sumanto, Agus; Rosdiana, Mega
SUSTAINABLE 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 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.
EXCHANGE RATE STABILITY IN ASEAN COUNTRIES DURING THE COVID-19 PANDEMIC Pragita Aci Adistya; Agus Sumanto; Dwi Wulandari
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i3.42

Abstract

This study aims to analyze the effect of macroeconomic variables on exchange rate stability in five developing countries in Southeast Asia that are members of the Association of Southeast Nations (ASEAN) geopolitical and economic organization to see the short-term and long-term relationships during the COVID-19 pandemic. The data used is secondary data, from International Financial Statistics (IFS) for the period January 2020 to June 2022 using the Vector Error Correction Model (VECM). The results show that in the long run the variables that have a positive influence on exchange rate stability are lending rates, exports and the money supply. While the variables that have a negative influence are deposit rates, imports and the current account. In the short term, variables that have a positive influence on exchange rate stability are deposit rates, imports and the current account. However, the variable lending rates, exports and the money supply have a negative effect
Strengthening Potential Sectors, Growth Centers, and Regional Financial Capacity in Efforts to Increase Economic Growth in West Sumba Regency Bili, Sisilia Arista; Sumanto, Agus
Jurnal Ekonomi Balance Vol. 18 No. 2 (2022): Desember 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.9610

Abstract

This study aims to find out in detail the cause of an area being categorized as a disadvantaged area (3T). The object of this research is West Sumba Regency, which is one of the underdeveloped areas of the 22 regencies/cities in NTT. The type of data used is secondary data sourced from BPS publications and West Sumba Regency APBD data for the 2016-2020 period. This study uses six analytical techniques, four of which are SLQ, DLQ, Shift Share, and Klassen Typology which are then overlaid to find out which sectors are the leading economic sectors and have potential in the future. Scalogram analysis to determine the area that is the center of growth based on its facilities and accessibility. Regional Financial Analysis to find out how much the government is able to manage regional financial resources autonomously. The results showed that there were only 3 basic sectors while the other 11 entered as potential sectors. Waikabubak City and Wanokaka District are the areas with the highest growth centers during the 2016-2020 period. Based on regional financial analysis with 4 indicators that have been calculated, it shows that all of them are in the very less and less category with an instructive relationship pattern. This means that the level of dependence of the West Sumba district on the central government and other external parties is still very high in the 2016-2020 period
The Influence of Bank Indonesia Rate and Bank Size on Return on Assets in Sharia Banking in Indonesia 2019-2022 Hidayat, Faris Rahman Nur; Sumanto, Agus
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13253

Abstract

The purpose of this study is to ascertain how the Bank Indonesia Rate and Bank Size will affect the ROA (Return on Assets) of Islamic Banking in Indonesia from 2019 to 2022. The study used quantitative techniques, specifically the use of secondary data obtained through the website of the Financial Services Authority (OJK), as well as the website of Bank Indonesia. The results of this study indicate that Bank Indonesian Rate partially has a negative and significant effect on Return on Assets (ROA), and Bank Size partially has a negative and significant effect on Return on Assets (ROA). Meanwhile, Bank Indonesia Rate and Bank Size simultaneously have a significant and significant effect on Return on Assets (ROA), where the F test findings indicate that the coefficient of determination is 33.2% and another variable (66.8%) not included in this study has a coefficient of determination of 66.8%.
Good Governance Indonesian Forestry: A Fair Justice System Dwiputri, Inayati Nuraini; Prastiwi, Lustina Fajar; Abbas, Muhammad Hasyim Ibnu; Sumanto, Agus; Isupova, Ekaterina
International Journal of Qualitative Research Vol. 5 No. 2 (2025): November
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijqr.v5i2.2361

Abstract

Many studies have identified the relationship between corruption and the socio-economic life of society. Generally, the results of research indicate that corruption is detrimental to the economy and society. Corruption can create burdens for society, companies, and the government. Therefore, the impact of corruption is calculated as a state loss. Corruption in the form of embezzlement occurs frequently in both the public and private sectors. Bribery and extortion are common in the public sector. Several studies related to corruption have identified the effects of corruption on social and economic life. Other studies have identified the implementation of corruption in the public and private sectors. This study will discuss the law enforcement of corruption. It identified decisions of law enforcement at the Supreme Court, specifically regarding corruption in the forestry sector. This study used content analysis to identify Supreme Court decision documents. The results indicate that a significant amount of corruption results from illegal land transfer and forest land ownership. The content analysis indicated that the Supreme Court's judicial system, particularly regarding corruption in the forestry sector, is quite fair. However, further analysis is needed regarding the sentences given to the defendants to decrease corruption.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Plastik yang Terdaftar di BEI Tahun 2020–2024 akibat Isu Penumpukan Sampah Plastik di Indonesia Esti Mairina Utami; Agus Sumanto
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 4 (2025): December : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i4.923

Abstract

Penelitian ini diarahkan untuk mengkaji pengaruh struktur permodalan dan tingkat profitabilitas terhadap nilai perusahaan pada industri plastik yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024, yakni masa ketika perhatian publik terhadap permasalahan penumpukan limbah plastik serta tekanan regulasi lingkungan semakin menguat. Struktur modal diproksikan melalui Debt to Equity Ratio, Debt Ratio, dan Long Term Debt to Total Capitalization, sedangkan profitabilitas direpresentasikan oleh Return on Assets, Return on Equity, dan Net Profit Margin. Nilai perusahaan diukur menggunakan indikator Price to Book Value dan Tobin’s Q. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder berupa laporan keuangan tahunan perusahaan, yang selanjutnya dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling. Hasil analisis empiris memperlihatkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan plastik, sementara struktur modal tidak memperlihatkan pengaruh yang signifikan secara statistik. Temuan tersebut mengindikasikan bahwa investor cenderung lebih menaruh perhatian pada kemampuan perusahaan dalam menghasilkan laba dibandingkan dengan kebijakan pendanaan berbasis utang, khususnya pada sektor industri yang memiliki tingkat risiko lingkungan yang tinggi. Secara simultan, struktur modal dan profitabilitas hanya mampu menjelaskan sebagian kecil variasi nilai perusahaan, yang menandakan bahwa nilai perusahaan plastik turut dipengaruhi oleh faktor eksternal dan aspek nonkeuangan lainnya, seperti sentimen pasar dan isu keberlanjutan. Oleh karena itu, penelitian ini diharapkan dapat memberikan kontribusi empiris bagi pengembangan literatur manajemen keuangan dengan mempertimbangkan konteks tekanan lingkungan dalam penilaian nilai perusahaan.
Artificial Intelligence As a New Paradigm iIn Business Ethics Rizky Nuryanti; Rahmawati Rahmawati; Luthfi Nur Alifah; Syafrozi Haqi; Nasikh Nasikh; Agus Sumanto
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 1 No. 4 (2024): December: Global Economics - International Journal of Economic, Social and Deve
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v1i4.60

Abstract

In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential benefits in the business world. This study uses a systematic literature review approach from various reputable sources. The article criteria include literature published from 2019 to 2024 with the theme of business ethics in the AI era, and other articles relevant to this study. Based on the search, 15 articles were determined that were relevant to the predetermined criteria. The results of the study found that in this study, AI is not only a technical tool to improve operational efficiency, but is also able to redefine business ethics in the modern era. AI offers great potential to overcome traditional ethical challenges and create new paradigms in business decision making. However, this opportunity is also accompanied by significant challenges, such as algorithmic bias, data privacy, and lack of regulation. This discussion will review the role of AI in business ethics, the benefits it brings, the challenges it faces, and the steps that can be taken to optimize the ethical use of AI.
SOSIALISASI PENTINGNYA LAPORAN KEUANGAN YANG BAIK BAGI USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Agus Sumanto; Maqbula Arochman; Mega Rosdiana Mega; Aulia Rachma Wati; Stella Andalika Putri Pitaloka
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.
Co-Authors Aan Nurrohman Abbas, Muhammad Hasyim Ibnu Aditya Irsyad Zuhdi Agus Hermawan Ahmad Zainudin Alimaningtyas, Deni Anggraini, Rizka Ivantri Aulia Rachma Wati Berlian, Salshabila Bili, Sisilia Arista Desitasari, Hanna Sebrina Dewi Permatasari DWI SANTOSO Dwi Wulandari Eka Ananta Sidharta Elin Tin Nur Zein Esti Mairina Utami Esti Mairina Utami Farida Rahmawati Fuad, Ainun Fulgentius Danardana Murwani Hadi Sumarsono Hidayah, Ana Chusniatul Hidayat, Faris Rahman Nur Inayati Nuraini Dwiputri Insani, Yogie Dana Isnaini, Arif Isupova, Ekaterina Ludi Wishnu Wardana Lustina Fajar Prastiwi Luthfi Nur Alifah Maqbula Arochman Mauliddin, Ahmad Fajar Mega Rosdiana Mega Rosdiana Mega Mega Rosdiana, Mega Megasari, Putri Agung Mu'arofah, Alfiyah Narisin, Narisin Nasikh Nasikh Nasikh Nasikh Pamungkas, Farel Ilham Pragita Aci Adistya Pudjiastuti, Fransisca Ucik Putri Putri, Putri Qomariyah Rahmawati Rahmawati Rahmawati, Rahmawati RIZKY NURYANTI Rosdiana, Mega Sari, Herla Lukmana Savira Wahyu Nuraini Setyowati, Eko Mety Sri Wilujeng Stella Andalika Putri Pitaloka Sugeng Hadi Utomo Sukarsih Syafrozi Haqi Tarjo Utari, Yurdilla Virsi Augatha Lisetiyani Willson Wuryaningrum, Rica