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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Journal of Applied Finance & Accounting MUQTASID Jurnal Akuntansi Multiparadigma AKSES: Jurnal Ekonomi dan Bisnis Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL MANAJEMEN Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Al-Ikhlas EconBank : Journal Economics and Banking Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Community Empowerment Participative Journal (PJ) : Jurnal Pengabdian Pada Masyarakat Likuid: Jurnal Ekonomi Industri Halal Bookchapter Ekonomi Universitas Negeri Semarang Business and Accounting Education Journal Jurnal Dinamika Akuntansi Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) " Journal of Islamic Economic Laws Jurnal Abdi Negeri
Prabowo Yudo Jayanto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pemberdayaan Pelaku UMKM Melalui Pendampingan Penentuan Harga Pokok Harga Jual Produk dan Pemasaran Digital Hasan Mukhibad; Prabowo Yudo Jayanto; Indah Anisykurlillah; Risanda Alirastra Budiantoro; Fitrarena Widhi Rizkyana
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 2 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i2.797

Abstract

Permasalahan yang dihadapi oleh Pusat Belanja Sahabat Lingkungan Kalisalak (Pujasalika) adalah kurangnya pengetahuan dari proses pencatatan keuangan dan minimnya pengetahuan dan kemampaun dalam pemasaran digital. Kegiatan pengabdian ini dilakukan untuk memberikan pemahaman dan skill bagi pelaku usaha UMKM dalam melakukan pencatatan atas transaksi usahanya, khususnya dalam mengidentifikasi biaya produksi dan perhitungannya. Selain itu, pengabdian ini dilakukan untuk memberikan kemampuan mitra dalam melakukan digital marketing melalui berbagai platform e-commerce. Karena luasnya kegiatan ini, maka untuk mengefektifkan tujuan pengabdian, pelaksanaan pengabdian dilakukan melalui tiga tahapan, yaitu tahap persiapan, pelaksanaan dan pelatihan dan pendampingan. Metode pelaksanaan pelatihan dilakukan dengan pendekatan ceramah, dan studi kasus. Evaluasi kegiatan pelaksanaan pelatihan dilakukan dengan menyebarkan kuesioner kepada semua peserta sebelum dan setelah kegiatan (pre- dan post-test). Hasil penilaian pre-test dan post-test menghasilkan nilai rata-rata yang mengarah pada peningkatan pemahaman pelaku UMKM atas materi pelatihan. Selain itu, hasil uji paired-t-test menghasilkan signifikansi 0.000 dan mengindikasikan bahwa pelatihan telah dilaksanakan secara efektif dalam meningkatkan pemahaman dan skill pelaku UMKM dalam mengidentifikasi biaya produksi, penentuan harga pokok produksi, penentuan harga jual serta digital marketing
THE EFFECT OF REPRESENTATIVENESS, AVAILABILITY, ANCHORING, RISK PERCEPTION, AND HERDING ON INVESTMENT DECISIONS SYARIAH INVESTORS Rico Priandana Loris; Prabowo Yudo Jayanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.81-92

Abstract

Investors do not always think rationally but sometimes think irrational. Decision-making based on irrational thinking is influenced by a psychological bias which often leads to wrong decisions. This study aims to find empirical evidence of the influence of representativeness, availability, anchoring, risk perception, and herding on the investment decisions of sharia investors who open stock accounts at Phintraco Sekuritas Semarang. The population in this study were investors who have opened Islamic stock accounts at Phintraco Sekuritas Semarang. The sample is respondents who have opened Islamic stock accounts at Phintraco Sekuritas Semarang. The sampling technique used was simple random sampling and data collection techniques used a questionnaire. The data were analyzed using descriptive analysis and Structural Equation Modeling (SEM). The results showed that representativeness, anchoring, risk perception, and herding have a significant positive effect on the investment decisions of Islamic investors. Meanwhile, the availability variable does not affect investment decisions in Islamic investors.
Pengelolaan Sampah Organik pada Pondok Pesantren Melalui Budidaya Maggot Mukhibab, Hasan; Jayanto, Prabowo Yudo; Anisykurlillah, Indah; Nurkhin, Ahmad; Baswara, Satsya Yoga
Participative Journal: Jurnal Pengabdian Pada Masyarakat Vol 5 No 1 (2025): Journal Participative
Publisher : State Islamic University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55099/participative.v5i1.156

Abstract

The problem faced by Islamic Boarding Schools is that waste management is not yet optimal. Most of this waste is from leftover food and other consumption by all students. The impact of this condition is the accumulation of school boarding waste, which is not utilized properly. Community Service Model with Participatory Action Research (PAR) approach through participatory training consisting of socialization, training, and implementation of organic waste management in Islamic boarding schools. Training activities will be continued with assistance until organic waste management has been running. Training materials include the basics of waste management. This service activity was carried out with lectures and maggot cultivation training involving 30 participants from Islamic boarding school students and residents. Participants were also invited directly to how to cultivate maggots. The results of the activity showed that participants had a good understanding of waste management, maggot cultivation, maggot maintenance, and maggot sales. Waste management begins with the sorting of organic and non-organic waste. Maggot cultivation begins with the purchase of maggot seeds and the provision of maggot food. Maggot sales include prisoners in the management of maggots to become products ready to be sold to consumers.
GENDER PADA DEWAN PERUSAHAAN PERBANKAN DI INDONESIA Yudo Jayanto, Prabowo; Mukhibad, Hasan; Alirastra Budiantoro, Risanda
Bookchapter Ekonomi Universitas Negeri Semarang Vol. 3 (2025)
Publisher : Bookchapter Ekonomi Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ie.v3i1.193

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh keberagaman gender pada dewan direksi terhadap kinerja keuangan dalam konteks perbankan di Indonesia. Studi ini menggunakan dua skenario untuk mengukur diversitas gender dan kinerja keuangan. Diversitas gender diukur dengan dummy dan persentase anggota perempuan duduk sebagai dewan direksi. Kinerja keaungan diukur sengan return on asset (ROA) dan return on equity (ROE). Studi ini menggunakan 96 bank umum di Indonesia selama periode 2009–2021. Studi ini menemukan bahwa keberagaman gender dewan direksi tidak memiliki pengaruh pada kinerja keuangan. Hasil penelitian ini robust setalh melakukan pengujian dengan menggunakan proksi diversitas gender dewan dan kinerja keuangan yang berbeda.
Initiation of Social Financing for Poverty Alleviation Through Cash Waqf Linked Qurban (CWLQ) in Indonesia Budiantoro, Risanda A.; Mustofa, Ubaedul; Asrori; Jayanto, Prabowo Yudo; Fauzi, Ahmad Syahrul; Runtiningsih, Sri
Journal of Islamic Economic Laws Vol. 8 No. 02 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i02.9892

Abstract

Poverty in Indonesia is a serious problem, where the amount of meat consumption is decreasing, and the inequality of meat consumption between the rich and poor groups is increasing every year. The sacrificial worship has great potential to improve the community's economy, including livestock waqf, which can overcome the inequality of meat consumption. This study aims to analyze the initiation of social financing facilities through CWLQ to alleviate poverty in Indonesia. The research method used is panel data analysis by combining data from 34 provinces in Indonesia in the period 2019-2023. The independent variables used are sacrificial production, poverty in the previous period, economic growth, HDI, and the Gini coefficient, while the dependent variable is the poverty rate. The results of the analysis of sacrificial production, poverty in the previous period, economic growth, HDI, and the Gini coefficient will provide insight into the influence of economic and social factors in poverty alleviation efforts. This research is expected to contribute to developing more effective waqf-based policies in Indonesia, especially in supporting the national agenda to reduce poverty. These findings can also be a reference for policymakers and social and financial institutions designing sustainable CWLQ management strategies that positively impact the welfare of the wider community.
Faktor-Faktor Ketidakpatuhan Wajib Pajak Yudo Jayanto, Prabowo
JDM (Jurnal Dinamika Manajemen) Vol 2, No 1 (2011): March 2011
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v2i1.2487

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh karakteristik individu, kondisi keuangan dan iklim organisasi terhadap ketidakpatuhan wajib pajak. Karakteristik individu merupakan perilaku yang dimiliki oleh seseorang dalam ilmu manajemen. Karakteristik individu akan terefleksikan pada sikap, norma subjektif, kewajiban moral, pengetahuan tentang pajak, niat, dan ketidakpatuhan serta persepsi tentang kondisi keuangan perusahaan dan persepsi tentang iklim organisasi. Self assesment merupakan salah satu cara untuk meningkatkan kepatuhan wajib pajak dalam melaksanakan kewajibannya. Penelitian terdahulu menyatakan bahwa self assesment system akan efektif apabila kondisi kepatuhan sukarela masyarakat telah terbentuk. Metode penelitian yang digunakan adalah SEM dengan menggunakan Smart PLS. Dengan menggunakan sampel wajib pajak perusahaan industri pengolahan kelas menengah yang terletak di Malang. Hasilnya menunjukkan bahwa hanya variabel Norma subjektif yang berpengaruh terhadap ketidakpatuhan wajib pajak. This study aims to determine the influence of individual characteristics, financial conditions and organizational environment toward taxpayer compliance. Individual characteristics are possessed by one’s behavior in managements. Individual characteristics will be reflected in attitudes, subjective norms, morals obligation, knowledge of tax and non-compliance intentions and perceptions of a company’s financial condition and perception of organizational environment. Self-assessment is one way to improve taxpayer compliance in carrying out its obligations. Past research has stated that self-assessment system will be effective if the condition of voluntary compliance has been formed. The Smart PLS SEM is the method that is used by using a sample of taxpayers of middle-class manufacturing company which is located in Malang. The results show that the only variables that influence the subjective norm taxpayer non-compliance.
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Hidayah, Retnoningrum; Akmal, M; Suryandari, Dhini; Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Kayati, I N; Agustina, Linda; Rohmah, Fian Tri; Zahid, Anwar; Jayanto, Prabowo Yudo
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Enhancing The Digital Ecosystem and Empowering Community Businesses In Pedurungan Lor Through The Productive Waqf-Based SIWAP Jayanto, Prabowo Yudo; Kuswantoro, Agung; Mustofa , Ubaedul
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/sm8jjt60

Abstract

Based on the evaluation of the situation, there are several main problems that require priority handling in the effort to empower the novice community. These problems include limitations in capital, lack of integrated information, promotion, sales, and financial management systems, and lack of knowledge of the potential and challenges faced by Pedurungan Lor Village, Pedurungan District, Semarang. To overcome these challenges, the main objective of the startup community empowerment is to initiate a Productive waqf-based crowdfunding called SIWAP, with the aim of providing access to capital to goat farming groups, tourism village management, and product development from creative business groups in Pedurungan Lor Village. SIWAP will function as a tourism marketplace that not only provides a platform for promotion and sales, but also offers integrated solutions for financial management. The goals of the program include increased capital, turnover, and net profit of the business groups, publication through electronic media and national journals, and video documentation of activities. Additional expected outcomes include the establishment of SIWAP crowdfunding and intellectual property rights protection. The activity plan will include a survey of partner locations, design and creation of the SIWAP crowdfunding platform, training for system users, technology implementation, and regular mentoring and monitoring of the use of the SIWAP system by business groups in Pedurungan Lor Village, Pedurungan District, Semarang.
Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology Jayanto, Prabowo Yudo; A. Budiantoro, Risanda
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.8531

Abstract

Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang. Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of professional zakat management in state higher education institutions in Semarang, using interviews, document analysis, and the Islamic Accountability Framework emphasizing Sharia compliance, transparency, effectiveness, and stakeholder engagement. Findings: It emphasizes the need for professional management to adhere to regulatory and institutional standards. In Semarang, UPZ UNDIP and UPZ UIN are registered with UPZ BAZNAS and comply with governance regulations. Their accountability aligns with BAZNAS standards, ensuring procedural compliance and responsive public services. However, these institutions do not fully implement PSAK 109 zakat accounting standards in their financial reporting, indicating a need for a Sharia Auditor to maintain accountability quality. Transparency remains a challenge as these institutions fail to disclose complete information. Adequate transparency establishes a perception of competence, honesty, and confidence in UPZs. The study suggests utilizing innovative digital technology to present precise information and meet the demands of the disruption era 4.0, ensuring the public can access comprehensive and transparent data. Novelty: This research bridges a novelty by focusing on professional zakat management accountability within state higher education institutions in Semarang. This focus on professionalism and the specific context can provide valuable insights for improved practices.
Mengoptimalkan Kinerja Perusahaan: Apakah Dividen Memiliki Peran Moderasi? Gymnastiar, Hamzah; Mukhibad, Hasan; Jayanto, Prabowo Yudo; Wahyuningrum, Indah Fajarini Sri
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.20636

Abstract

This study set out to investigate experimentally how capital structure, as influenced by dividend policy, affects business performance. The study's population consists of 113 Basic Consumer Sector Manufacturing Companies that were listed between 2019 and 2022 on the Indonesia Stock Exchange (IDX). Purposive sampling was applied in the sampling process, yielding a sample of 46 businesses and 162 units of analysis with imbalanced data. Using panel data regression analysis and Moderated Regression Analysis (MRA) with the aid of the STATA software, the approach combines descriptive and inferential analysis. The results showed that capital structure negatively affects firm performance. Furthermore, dividend policy in this study has a moderating role by strengthening the negative effect of capital structure on firm performance. This study makes a new contribution to the existing literature because it considers the moderating effect of dividend policy on firm performance.
Co-Authors - FACHRURROZIE A. Budiantoro, Risanda Agung Kuswantoro Ahmad Nurkhin Ahmad Syahrul Fauzi Akmal, M Alirastra, Risanda Amal, Muhammad Ihlashul Apriliani, Eka Apriliani, Eka Arbani Rusdi Arista, Ika Asif, Rukhsar Asrori Asrori Asrori Aziz, Muhammad Fikri Baswara, Satsya Yoga Candra, Vivi Ely Candra, Vivi Ely Dhini Suryandari, Dhini Fergie Astinila, Fergie Fian Tri Rohmah Gymnastiar, Hamzah Hasan Mukhibad Ika Arista Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jumanto Jumanto, Jumanto Kayati, I N Kumara, Sania Anggita Endah lailatis syarifah, lailatis Linda Agustina Mr. Nana Abdul Aziz Muhammad Faizun Ulurrosyad Muhammad Fikri Aziz Muhammad Fikri Aziz Mukhibab, Hasan Mustofa , Ubaedul Mustofa, Ubaedul Novilia, Puja Nurkholis Nurkholis Pangestu, Itaq Pangestu, Itaq Puguh Kharisma Puja Novilia Puspitasari, Cici Puspitasari, Cici Putra, Maulana Kurnia Putri Dwi Indriyani Ratna Aditya Ningrum, Ratna Aditya Retnoningrum Hidayah Retnowati, Ayu - Rico Priandana Loris Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Rusmia Wardiyanti, Rusmia Saefudin Saefudin Sam’an, Muhammad Siti Munawaroh Sri Runtiningsih Sulistiani, Iis Sulistiani, Iis Surepno, Surepno Trisni Suryarini Tsalatsah Nurakhiroh, Tsalatsah Yahya Nur Ifriza Zahid, Anwar