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All Journal Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Buletin KKN Pendidikan Riset Akuntansi dan Keuangan Indonesia
Kusuma Wijayanto, Kusuma
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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CORPORATE GOVERNANCE, LAVERAGE AND FIRM PERFORMANCE Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6894

Abstract

Kami menguji hubungan antara tata kelola perusahaan dan kinerja perusahaan dengan menggunakan leverage keuangan sebagai mediasi untuk 360 perusahaan manufaktur di Indonesia selama periode 2014-2016. Kami menggunakan regresi OLS menggunakan alat statistik eviews. Kami menemukan bahwa tata kelola perusahaan memiliki hubungan langsung dengan kinerja perusahaan, sementara hubungan tata kelola perusahaan dengan laverage hanya ukuran dewan yang memiliki efek positif. Selanjutnya, laverage keuangan memediasi ukuran dewan pada kinerja keuangan
Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC) Sasongko, Noer; Puspawati, Ragil Kuning; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANK Wijayanto, Kusuma
Jurnal Manajemen Dayasaing Vol 17, No 1 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i1.2272

Abstract

This research was generally aims to analyze the influence of service quality on customer satisfaction which consists of tangible dimension, reliability, responsiveness, assurance and empathy towards customer satisfaction and loyalty. Special purpose of this study were: 1) To analyze Effect tangible dimension, reliability, responsivenenss, assurance, and empathy towards customer satisfaction at Bank Jateng Syariah Cabang Surakarta. 2) know how far the customer satisfaction in influencing customer loyalty Bank Jateng Syariah Cabang Surakarta, the sample used in this research was sum to 100 respondents, the sampling technique by using accidental sampling. Methods of data analysis used is multiple linear regression statistical test while using the t test and F test and test-R2. The results of this research showed tangible dimension of service quality, reliability, responsivenenss, assurance, and empathy together influence on customer satisfaction. Whereas customer satisfaction variable also affect customer loyalty.
Penguatan Sektor Ekonomi dan Pendidikan Karakter Siswa pada Era Pandemi Sutopo, Anam; Ariyatmi, Siti Zuhriyah; Tumiyem, Tumiyem; Sofiana, Isnaeni; Prayitno, Harun Joko; Wijayanto, Kusuma; Nisa, Choirun
Buletin KKN Pendidikan Vol. 3, No. 2, Desember 2021
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bkkndik.v3i2.15656

Abstract

Hadirnya musibah wabah Covid-19 memaksa semua orang untuk mengu-bah mindset dalam menyikapi kehidupan ini. Adanya larangan berkum-pul orang banyak, bertemu dan bertatap muka secara langsung, menjaga jarak, selalu memakai masker dan mencuci tangan menjadi pertimbangan yang serius bagi setiap orang untuk mengubah cara pandang dan melakukan kegiatan setiap harinya. Hal ini hampir terjadi di semua sektor kehidupan, baik sektor kesehatan, sektor bisnis dan perdagangan, sektor sosial, sektor politik, sektor budaya, sektor perkantoran termasuk pada sektor Pendidikan. Pengabdian ini bertujuan untuk mensosialisasi-kan strategi penguatan karakter siswa yang dilakukan oleh sekolah sekolah Muhammadiyah pada Era Pandemi. Pengabdian ini menggunakan metode siaran radio. Radio yang dipilih adalah Radio Mentari PDM Su-rakarta. Pemilihan Radio Mentari FM Surakarta karena pengabdian ini dilakukan di Sekolah Sekolah Muhammadiyah, utamanya Sekolah Dasar. Di Samping itu, jangkauan Radio Mentari luas dan melalui media Audio yang jernih dan interaktif. Terdapat enam strategi yang digunakan oleh Sekolah Muhammadiyah dalam meningkatkan penguatan karakter siswa pada masa pandemik, yaitu strategi komunikasi komunikatif (communi-cative communication strategy), strategi pertemuan berkala (periodic meeting strategy), strategi pengiriman pesan khusus (sending special message strategy), strategi masuk bergilir (take turn strategy), strategi kunjungan rumah (home visit strategy) dan strategi pemantauan intensif (intensive monitoring strategy).
Peningkatan Pengelolaan UPK di Kabupaten Sragen melalui Pendampingan Penyusunan Kebijakan dalam Manajemen Ulynnuhaa, Ovi Itsnaini; Wijayanto, Kusuma; Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ariani, Kurnia Rina; Fauzan, Fauzan; Aris, Muhammad Abdul; Mujiyati, Mujiyati; Dewi, Syahrina Noormala
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 7, No 1: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i1.4043

Abstract

Unit Pengelola Kegiatan (UPK) memiliki peranan yang penting dalam mengelola dan menyelenggarakan kegiatan Dana Amanah Pemberdayaan Masyarakat (DAPM). Undang – undang Nomor 6 tahun 2014 tentang Desa mendorong desa untuk mandiri dalam mengelola pendapatan dan pengeluaran yang didanai desa. Dana Amanah Pemberdayaan Masyarakat (DAPM) merupakan salah satu program pemerintah daerah yang bertujuan untuk penanggulangan kemiskinan yang berbasis pemberdayaan. Sedangkan Unit Pengelola Keuangan (UPK) merupakan lembaga keuangan non-bank. UPK dalam mengelola simpan pinjam tentu memerlukan aturan yang jelas dalam menjalankan pengelolaan simpan pinjam (Indriani dkk, 2022). Selama ini pengelolaan simpan pinjam memiliki berbagai macam permasalahan. Adapun permasalahan yang muncul adalah pengelolaan dana perguliran yang dikelola UPK belum diimbangi dengan standar operasional prosedur (SOP) yang baik. Saat ini, UPK Kabupaten Sragen belum memiliki SOP perguliran yang cukup kuat untuk mendukung kegiatan simpan pinjam yang informatif dan transparan. Berdasarkan Focus Group Discussion (FGD) yang sudah dilakukan sebelumnya dengan mitra, yang bertempat di UPK Kecamatan Plupuh, menyatakan bahwa Kabupaten Sragen telah membentuk UPK. Sesuai dengan tugas dan fungsinya, UPK membantu DAPM dalam mengelola dana yang berfungsi untuk meningkatkan perekonomian Masyarakat. Kegiatan PKM yang akan dilaksanakan oleh Tim UMS diantaranya (1) Mendampingi mitra (UPK) dalam menyusun SOP bidang manajemen, (2) Melakukan Focus Group Discussion dengan seluruh UPK di Kabupaten Sragen, (3) Memberikan pelatihan terkait kebijakan di bidang manajemen kepada seluruh UPK di Kabupaten Sragen. Secara keseluruhan, kegiatan PKM ini diharapkan dapat meningkatkan manajemen tata kelola pelayanan UPK kepada Masyarakat, terwujudnya SOP bidang manajemen yang konsisten dan diterapkan di seluruh UPK Kabupaten Sragen, meningkatnya kegiatan pinjaman di Kabupaten Sragen.  
Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) Sasongko, Noer; Puspawati, Ragil Kuning; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), firm size, profitability, and leverage on the earnings response coefficient (ERC). The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. The population involved in this study was the manufacturing companies that were listed on the Indonesia Stock Exchange during the 2015-2018 period. Whereas, this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method employed was multiple linear regression analysis. The results of this study indicated that variables that had an effect on the earnings response coefficient were corporate social responsibility and firm size, while profitability and leverage had no impact on the earnings response coefficient.
The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Palupi, Indarti Diah; Kurniawati, Lintang; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

Abstract

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.
Co-Authors Anam Sutopo Andy Dwi Bayu Bawono Ariyatmi, Siti Zuhriyah CHOIRUN NISA Fauzan . Harun Joko Prayitno Heppy Purbasari Indarti Diah Palupi Kurnia Rina Ariani Lintang Kurniawati Muhammad Abdul Aris Mujiyati Mujiyati Noer Sasongko Ovi Itsnaini Ulynnuha Puspawati, Ragil Kuning Sofiana, Isnaeni Syahrina Noormala Dewi, Syahrina Noormala Tumiyem, Tumiyem