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All Journal International Journal of Artificial Intelligence Research SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan International Journal of Business, Law, and Education Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
DARMONO
Universitas Muhammadiyah Berau
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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ANALISIS PERHITUNGAN HARGA POKOK PRODUK JASA SERVICE PADA PADA CV BUNGA HARAPAN MOTOR DARMONO
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.435 KB) | DOI: 10.35915/accountia.v6i2.721

Abstract

ABSTRAK Tujuan penelitian ini untuk mengetahui harga pokok produk jasa service dengan menggunakan metode Time Driven Activity Based Costing (TDABC) pada CV Bunga Harapan Motor. Hasil penelitian menunjukkan penerapan harga pokok terhadap jasa service dengan metode Time Driven Activity Based Costing memberikan kejelasan informasi terkait semua biaya yang telah dikeluarkan perusahaan dalam pelaksanaan aktivitas perusahaan dalam hal ini jasa service di CV Bunga Harapan Motor. Selisih antara jumlah harga jasa terhadap perhitungan perusahaan dan menggunakan metode time driven activity based costing sebesar Rp 7.498.578. ABSTRACT The purpose of this study was to determine the cost of service products using the Time Driven Activity Based Costing (TDABC) method at CV Bunga Harapan Motor. The results of the study show that the application of cost of goods to services using the Time Driven Activity Based Costing method provides clear information regarding all costs incurred by the company in carrying out company activities, in this case services at CV Bunga Harapan Motor. The difference between the total price of services to the company's calculations and using the time driven activity based costing method is IDR 7,498,578.
PENTINGNYA PENDIDIKAN ANAK BANGSA DI SANGGAR BIMBINGAN RAWANG, MALAYSIA Darmono Darmono; Merlin Merlin; Rizki Maulana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 2 (2023): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i2.15179

Abstract

ABSTRAKKuliah Kerja Nyata Pendidikan Kemitraan Internasional (KKN-DIK KI) ke VI yang dilaksanakan di Malaysia, Sanggar Bimbingan Rawang, jalan desa 4/3, Bandar Country Homes, kota Rawang selama 4 minggu yang dimulai pada tanggal 13 Maret 2023 sampai dengan 8 April 2023. Sanggar ini dipilih menjadi tempat KKN karena memiliki anak didik yang merupakan anak – anak Indonesia. KKN diawali dengan proses analisis SB guna mengetahui hal – hal yang dibutuhkan untuk menjadi acuan utama program kegiatan selama KKN berlangsung. Program – program dirancang secara berurutan dan sesuai kebutuhan SB, mulai dari rapat anggota untuk penetapan jadwal pelaksanaan program dan rapat dengan pembimbing sanggar. Dalam kegiatan KKN ini menggunakan beberapa metode mengajar kepada Anak – anak yang bersekolah di SB terebut.  Ada metode belajar Akademik yang sama seperti di indonesia dan juga mengajar keterampilan untuk mengetahui bakat dari anak – anak tersebut, tujuannya agar anak – anak di SB bisa memiliki pendidikan yang layak. Pelaksanaan program kegiatan KKN dilakukan secara seimbang dan bertahap, diawali dengan perencanaan, pelaksanaan, serta evaluasi di akhir setiap program. Hasil dari keseluruhan program KKN diantaranya adalah pada bidang pendidikan, anak – anak SB bisa membaca alfabet dan berhitung, bidang budaya bisa mengetahui beberapa lagu nasional Indonesia dan lagu daerah, dalam bidang nasionalisme dapat mengetahui nama pahlawan juga provinsi di Indonesia, dalam bidang keagamaan dapat menambah hafalan surah pendek, dan dalam bidang kesehatan dapat menumbuhkan rasa peduli terhadap kebersihan lingkungan sekitar. Kata kunci: pendidikan; KKN – KI; malaysia; SIKL ABSTRACTThe VI International Partnership Education Real Work Lecture (KKN-DIK KI) was held in Malaysia, Rawang Guidance Studio, village road 4/3, Bandar Country Homes, Rawang City for 4 weeks starting on March 13 2023 until April 8 2023 This studio was chosen as the location for KKN because it has students who are Indonesian children. KKN begins with the SB analysis process to find out what is needed to become the main reference for program activities during KKN. Programs are designed sequentially and according to the needs of SB, starting from member meetings to setting program implementation schedules and meetings with studio supervisors.In this KKN activity, several teaching methods are used for the children who attend the SB. There is an Academic learning method that is the same as in Indonesia and also teaches skills to find out the talents of these children, the goal is that children in SB can have a proper education. The implementation of the KKN activity program is carried out in a balanced and gradual manner, starting with planning, implementation, and evaluation at the end of each program. The results of the entire KKN program include that in the field of education, SB children can read the alphabet and count, in the field of culture they can know several Indonesian national songs and folk songs, in the field of nationalism they can know the names of heroes as well as provinces in Indonesia, in the religious field they can add memorizing short surahs, and in the health sector can foster a sense of care for the cleanliness of the surrounding environment. Keywords: education; KKN – KI; malaysia; SIKL
The Influence of Liquidity, Solvency, and Eco-Efficiency with Profitability and Dividend Policy as a Moderator on Firm Value Mursyidin Mursyidin; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono; Djupiansyah Ganie
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

This article aims to explain the effect of liquidity, solvency, and eco-efficiency on profitability and how dividend policy weakens or strengthens the value of the company. This research is a literature study model with a qualitative approach, while the type of research used is library research. The company value is a measure of investors' interest in investing their capital, and the value of the company is reflected in how much the company implements disclosure of financial statements and social and environmental programs and attaches importance to the welfare of shareholders. Firm value can be viewed through the company's ability to manage debt and provide benefits to the environment, which can affect the level of company value. Companies must evaluate their business activities to maintain and increase profits because repeated losses will affect market confidence or investor decisions about the company.
Investment, Absorption of Manpower and Government Expenditure on Regional Original Income and Economic Growth Dandy Ahmad Drajat; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

Literature study aims to analyze and determine the effect of direct and indirect effects of investment, employment and government spending on local revenue and economic growth. The results of literature studies from various journals found that: investment in local revenue and economic growth. In addition, employment also contributes positively to local revenue and economic growth. Meanwhile, government expenditure has varying effects depending on the type of expenditure observed. Government spending on infrastructure and human resource development has had a significant positive impact.
Emotional Intelligence And Spiritual Intelligence On Employee Performance With Organizational Commitment As An Intervening Variable And Moderated By Islamic Spiritual Intelligence Using The Systematic Literature Review Method Febry Rosady; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

This study aims to evaluate the effect of emotional and spiritual intelligence on employee performance with organizational commitment as an intervening variable, as well as Islamic spiritual intelligence as a moderating variable. It is important to conduct in-depth empirical research to test the assumptions and confirm the relationship between emotional intelligence, spiritual intelligence, employee performance, organizational commitment, and moderation of Islamic spiritual intelligence. The methodology in this study is a systematic literature review (SLR). As for research methods such as survey studies or experimental research can be used to test hypotheses and perform statistical analysis as well as a deeper understanding of the relationship between KE, KS, employee performance, organizational commitment,
The Role of Investment, Infrastructure, Migration of Employment Opportunities; Study Literature Review Rustam Rustam; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

Labor problems are not only micro-scale problems but have macro-scale coverage. Because labor problems if not touched with the right policy will lead to conflict: both horizontal conflict and vertical conflict. High unemployment rates can create problems at the social and economic levels. So this research aims to examine how the role of investment variables, and other control variables in providing influence on employment opportunities aimed at community welfare. The methodology/approach in this research uses a descriptive approach, which is focused on secondary data sources. Secondary data is collected through books, newspapers, journals, articles, and government websites. The results show that the variables that affect the level of community welfare through employment opportunities are economic growth, investment, infrastructure, education, migration. In particular, in increasing employment opportunities, the government has an important role in opening policy taps that are able to improve the welfare of its people through employment opportunities. Meanwhile, wages have a negative relationship in influencing employment opportunities.
Sustainable Investment Strategies: An Analyzing the Interplay Between ESG Ratings, Dividend Policy, Financial Performance, and Investor Trust Rudianto, Pandef; Darmono, Darmono; Tontowi, Arif Jauhar
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): 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.v5i2.952

Abstract

This study investigates the interplay between Environmental, Social, and Governance (ESG) ratings, dividend policy, financial performance, and investor trust. Using data from publicly listed firms, the research examines how ESG performance influences dividend policies and financial outcomes, and how these, in turn, affect investor trust. The results reveal a significant positive relationship between ESG ratings and all dependent variables, with dividend policy serving as a mediator in the ESG-investor trust linkage. Firms with higher ESG ratings demonstrate better financial performance, stable dividend payouts, and increased investor confidence. These findings underscore the strategic importance of ESG integration for enhancing financial stability and market perceptions. The study contributes to the literature by elucidating the mechanisms through which sustainability practices drive corporate success and provides actionable insights for corporate managers, investors, and policymakers.
Endogenous and Exogenous Factors Affecting Capital Structure: A Theoretical Review Darmono Darmono; Muhammad Su’un; Julius Jillbert; Natali Ikawijaya; Mursyidin Mursyidin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.753

Abstract

Capital structure refers to the way a company finances its operations through a mix of equity and debt. The choice of capital structure has important implications for the risk and return of a firm, as well as its ability to raise funds and invest in future growth. In this theoretical review, we will examine the endogenous and exogenous factors that affect a firm's capital structure decisions. In conclusion, a firm's capital structure decisions are influenced by a complex set of endogenous and exogenous factors. By understanding these factors, firms can make informed decisions about their capital structure, balancing the trade-offs between risk, return, and growth potential.
Analysis of Tax Impact on Employee Retention in the Hospitality Industry Darmono Darmono; Muhammad Su’un; Muhammad Bayu; Mursyidin Mursyidin; Badriah Sappewali
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.934

Abstract

This qualitative research investigates the intricate relationship between taxation policies and employee retention within the hospitality industry. Employing a systematic literature review, the study examines the impact of tax incentives and management strategies on employee satisfaction and organizational practices. Through rigorous data collection and thematic analysis, key findings emerge, revealing the nuanced dynamics at play. The research underscores the significance of tax incentives in fostering employee loyalty and commitment, albeit contingent upon organizational culture, industry-specific factors, and perceived fairness. Additionally, it highlights the challenges posed by compliance costs and the ethical dilemmas associated with aggressive tax planning. The study contributes to a deeper understanding of the complex interplay between taxation policies, organizational responses, and employee outcomes, offering insights for both academia and industry practitioners.  
Evaluasi Kontribusi Personal Selling, Strategi Iklan, dan Pelayanan terhadap Keputusan Konsumen untuk Membeli Handphone OPPO di Gerai Halup Cell Abd Kadir; Irwansyah Irwansyah; Jemi Arafik; Feri Diansyah; Darmono Darmono; Muhammad Bayu; Djupiansyah Ganie; Yohanes Sri Guntur
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.2611

Abstract

This study aims to analyze the effect of personal selling, advertising, and service quality on consumer buying interest in OPPO mobile phones at Halup Cell Store Berau. The research method uses a quantitative approach with a sample of 90 respondents. The results showed that personal selling and service quality had a significant partial effect on buying interest, while advertising did not. Simultaneously, all three variables significantly influenced consumer buying interest.
Co-Authors - Hwihanus Abd Kadir Aditya Halim Perdana Kusuma Putra Putra Badriah Sappewali Badriah Sappewali Dandy Ahmad Drajat Dedi Triono Djupiansyah Ganie Djupiansyah Ganie Eko Sugiono Febry Rosady Feri Diansyah Irwansyah Irwansyah Jemi Arafik Julius Jillbert Merlin Merlin Muhammad Bayu Muhammad Bayu Muhammad Su’un Mursyidin Mursyidin Natali Ikawijaya Pandef Rudianto Pujianto Pujianto Rizki Maulana Rizki Ramdiska Rustam Rustam Tontowi, Arif Jauhar Yohanes Sri Guntur Yudhi Perdana