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All Journal Jurnal Manajemen Dayasaing Jurnal Ilmiah Administrasi Publik (JI@P) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam Solidaritas Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Buletin KKN Pendidikan Abdi Psikonomi JAB (Jurnal Akuntansi dan Bisnis) Journal of Economics, Entrepreneurship, Management Business and Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia
Kusuma Wijayanto
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

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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.
EVALUASI KEBIJAKAN UNDANG – UNDANG PERKAWINAN PADA MASYARAKAT SARONGGI, SUMENEP, MADURA Hamdani, Silfiah; Kusuma Wijayanto, Purbayakti
Solidaritas Vol 9 No 1 (2025): Solidaritas
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Slamet Riyadi Surakarta

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Abstract

ABSTRACTEVALUATION OF MARRIAGE LAW POLICY IN SARONGGI COMMUNITY, SUMENEP, MADURAEarly marriage is still a common phenomenon in various regions in Indonesia, including in Saronggi District, Sumenep, Madura. The Marriage Law in Indonesia aims to regulate marriage procedures and provide legal protection for married couples and children. However, its implementation in various regions still faces challenges, especially in areas with strong culture and customs, such as Saronggi, Sumenep, Madura. This study aims to analyze how the Marriage Law is implemented in the Saronggi community, the obstacles faced, and its impact on the rights of women and children. The method used in this study is a qualitative approach with data collection techniques through interviews, observations, and document analysis. The informant determination technique uses purposive sampling and snowball sampling. Data analysis uses Miles and Huberman's interactive analysis. qualitative with interview techniques, observations, and literature studies to obtain relevant data. The results of the study show that the implementation of Law No. 16 of 2019 concerning marriage in Saronggi still faces obstacles. Based on the theory of policy evaluation according to William N. Dunn (2003) with 6 indicators, it was found that the effectiveness of the policy is still low, the efficiency of implementation is also not optimal, the adequacy of the policy is still unable to overcome the root of the problem, the implementation of the policy is also not evenly distributed between urban and rural communities, government responsiveness is still reactive, and the accuracy of the policy is not fully in line with local socio-cultural conditions. In addition, there are forms of conflict between government policies and people's lives, such as the practice of early marriage, forced matchmaking, and polygamy without permission.Keywords: Marriage Law, early marriage, policy implementation.
Studi Analisis Terhadap Faktor-Faktor yang Mempengaruhi Persistensi Laba pada Perusahaan (Kasus Perusahaan Manufaktur di Indonesia Periode 2021–2023) Wijayanto, Kusuma; Juliansyah, Athira; Apriliya, Fivit
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.796

Abstract

The Covid-19 pandemic is a problem that occurs in all industries around the world, including Indonesia. Companies are asked to recover from the Covid-19 pandemic by providing stable Company profit performance for the benefit of stakeholders. Many studies have conducted research related to the persistence of Company profits during and before the pandemic. Considering this, this study uses a different perspective, namely taking the research time after the Covid-19 pandemic. This study examines the relationship between institutional ownership, managerial ownership, independent board of commissioners, audit committee and book tax difference with the persistence of Company profits. This study uses a sample of manufacturing sector companies listed on the Indonesia Stock Exchange in 2020 to 2022. The findings of the results of this research test are that institutional ownership and managerial ownership do not affect the persistence of Company profits after the pandemic. Independent board of commissioners, audit committee and book tax difference affect the persistence of Company profits after the pandemic.
MANAJEMEN PROGRAM JO KAWIN BOCAH DALAM UPAYA MERESPON TINGGINYA ANGKA PERKAWINAN ANAK DI KABUPATEN BLORA Sulistyowati, Erika Budi; Kusuma Wijayanto, Purbayakti
JI@P Vol 14 No 2 (2025): JI@P
Publisher : Master of Public Administration, Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jp.v14i2.12303

Abstract

Permasalahan perkawinan anak di Kabupaten Blora masih tergolong tinggi sehingga masih menjadi tantangan besar bagi Pemerintah Kabupaten Blora. DINSOS P3A Kabupaten Blora menyelenggarakan Program Jo Kawin Bocah untuk mengatasi persoalan perkawinan anak di Kabupaten Blora melalui pendekatan Manajemen yang sistematis. Program ini melibatkan analisis situasi, penetapan tujuan, dan strategi pelaksanaan yang melibatkan dukungan dari berbagai pihak, termasuk pemerintah dan masyarakat. Penelitian ini bertujuan untuk mendeskripsikan Manajemen Program Jo Kawin Bocah di Kabupaten Blora serta faktor yang mempengaruhi manajemen program. Penelitian ini menggunakan teori Fungsi Manajemen menurut Georgeo R Terry yakni Planning, Organizing, Actuating, Controlling. Penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data yang digunakan adalah wawancara, dokumentasi, dan observasi. Teknik analisis yang digunakan yaitu pengumpulan data, kondensasi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa DINSOS P3A melakukan proses Manajemen Program Jo Kawin Bocah secara terstruktur yakni program ini mencakup perencanaan yang melibatkan berbagai pihak, pengorganisasian struktur tim yang menitikberatkan pada kolaborasi antara dinas dan masyarakat, serta pelaksanaan yang melibatkan edukasi berkelanjutan dan advokasi di tingkat desa. Pengawasan yang dilakukan secara terstruktur melalui hasil evaluasi menunjukkan kemajuan yang signifikan, dengan penurunan angka dispensasi nikah. Di sisi lain, faktor yang mempengaruhi Manajemen program yakni regulasi yang kuat, kerjasama dan komunikasi antarlembaga, dan pemanfaatan teknologi memperkuat efektivitas program, sementara tantangan dari aspek sosial dan budaya masyarakat masih menjadi penghambat utama.Kata Kunci: DINSOS P3A, Perkawinan Anak, Manajemen, Program Jo Kawin Bocah
Implementation of Livestock Waste Shredding Machine Technology to Increase the Economic Potential of Goat Breeders in the Muhammadiyah Kartasura Environment Mangifera, Liana; Wijayanto, Kusuma; Kurniawan, Muhammad Randhy; Faishal, Afif; Abbas, Novel Idris; Jumadi, Jowasrian; Listy, Sheila Rizqya
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.12874

Abstract

The Kartasura Branch of the Muhammadiyah Economic Council is a division under the auspices of the Kartasura Muhammadiyah Branch Leadership. The Economic Council has several business units, one of which is a goat farming group called Syamsun Farm. Syamsun Farm is a livestock group focused on breeding, buying and selling goats, and processing and selling animal manure. Despite all of Syamsun Farm's potential, it faces challenges such as the ineffective and inefficient processing of organic waste (grass), and the continued use of conventional marketing methods. For example, selling animal manure in sacks, delivering it directly to plant vendors, and offering goats to mosques during Eid al-Adha. Based on these challenges, the P2AD team proposed solutions, including implementing technology using a manure shredding machine and enhancing digital marketing for Syamsun Farm. The outputs of this activity include a manureshredding machine, a module for using and processing animal manure using the shredding machine, the creation of Google My Business, social media platforms, and a marketplace for Syamsun Farm. In addition, video documentation of activities, publications on YouTube and mass media, and nationally accredited journals were also produced.
Pengaruh Flash Sale, Perilaku Impulsif, Dan Fear Of Missing Out (Fomo) Terhadap Perilaku Doom Spending Siti Nur Halimah; Kusuma Wijayanto
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/g2wcyg96

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Flash Sale, Pembelian Impulsif, dan Fear of Missing Out (FOMO) terhadap perilaku Doom Spending pada Generasi Z di Indonesia. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan teknik purposive sampling. Populasi penelitian adalah Generasi Z yang aktif menggunakan media sosial, pernah berbelanja melalui e-commerce, serta menggunakan layanan pembayaran digital seperti e-wallet atau paylater. Data penelitian diperoleh melalui penyebaran kuesioner menggunakan skala Likert lima poin dan dianalisis menggunakan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS 4.0. Analisis dilakukan melalui evaluasi outer model dan inner model yang meliputi uji validitas, reliabilitas, multikolinearitas, R-square, F-square, serta uji hipotesis menggunakan teknik bootstrapping. Hasil penelitian menunjukkan bahwa Flash Sale, Pembelian Impulsif, dan Fear of Missing Out (FOMO) berpengaruh positif dan signifikan terhadap perilaku Doom Spending pada Generasi Z. Temuan ini menunjukkan bahwa promosi berbatas waktu, dorongan pembelian spontan, serta kecemasan sosial akibat takut tertinggal tren mampu meningkatkan perilaku konsumtif berbasis emosional pada generasi muda.
Integrity As A Shield Against Fraud In Activity Management Unit (AMU) Fund Management: Empirical Evidence From Sragen Regency Heppy Purbasari; Kusuma Wijayanto; Syahrina Noormala Dewi; Rizky Ramadhan Wibisono
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1064

Abstract

Purpose – This study seeks to assess and analysis the impact of competence, internal control systems, and anti-fraud awareness on fraud prevention, while also examining the role of integrity as a moderating variable. Design/methodology/approach – This study employs a quantitative methodology, encompassing a population of 18 AMU in Sragen Regency and a sample of 48 respondents, which includes the chairindividual, secretary, treasurer, verification team, and supervisory board of AMU. This research utilises primary data. The data analysis method employs multiple regression analysis and Moderated Regression Analysis (MRA) utilising the SPSS application. Finding/Results – The internal control system and anti-fraud awareness impact fraud prevention; however, competence does not affect fraud prevention. Integrity has been demonstrated to enhance the impact of anti-fraud awareness on fraud prevention. Nonetheless, integrity cannot mediate the relationship between competency and the internal control system about fraud prevention. These findings suggest that fraud prevention relies not only on technical measures and organisational controls but also on enhancing the integrity and ethical conduct of individualnel within the company. Originality/Value – This research’s originality is in examining integrity as a moderating variable in fraud prevention at AMU, a local community fund management institution.
Pengaruh Profitabilitas, Risiko Bisnis, dan Growth Opportunity Terhadap Struktur Modal Wulan Aprilla; Kusuma Wijayanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10522

Abstract

Capital structure is the composition of financing used by companies to meet their expenditure needs, consisting of a combination of long-term internal and external funds. The purpose of this study is to determine the effect of profitability, business risk, and growth opportunity on the capital structure of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. This study applies secondary data and a quantitative approach with data processing using SPSS version 27 and multiple linear regression analysis. The research sample was selected using purposive sampling. A total of 41 companies that met the criteria produced 163 observations from a total population of 98 companies. The analysis shows that the variables of profitability, business risk, and growth opportunity have a significant effect on capital structure. These three variables collectively explain 53.8% of the variation in capital structure, while the rest is influenced by factors outside the scope of this study.
Co-Authors Afif Faishal Anam Sutopo Andi Santoso, Andi Andy Dwi Bayu Bawono Apriliya, Fivit Ariyatmi, Siti Zuhriyah Benny Tjahjono CHOIRUN NISA Fauzan . Hamdani, Silfiah Harun Joko Prayitno Heppy Purbasari Imam Makruf Indarti Diah Palupi Juliansyah, Athira Jumadi, Jowasrian Kurnia Rina Ariani Liana Mangifera Lintang Kurniawati Listy, Sheila Rizqya Mahameru Rosy Rochmatullah Mudofir Muhammad Abdul Aris Muhammad Randhy Kurniawan Mujiyati Noer Sasongko Novel Idris Abas Ovi Itsnaini Ulynnuha Puspawati, Ragil Kuning Ragil Kuning Puspawati Rizky Ramadhan Wibisono Siti Nur Halimah Sofiana, Isnaeni Sulistyowati, Erika Budi Suwardi Suwardi Syahrina Noormala Dewi, Syahrina Noormala Tumiyem, Tumiyem Wulan Aprilla Yuli Tri Cahyono