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All Journal Jurnal Ekonomi Abdimas Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI EKUITAS (Jurnal Ekonomi dan Keuangan) Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL MUTIARA AKUNTANSI Journal of Sustainable Tourism and Entrepreneurship Jurnal Ekonomi Jurnal Bisnis dan Kewirausahaan Empowerment Society Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Literasi Akuntansi Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Masyarakat Bhinneka The Academy Of Management and Business (TAMB) Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) SURAKARTA ABDIMAS JOURNAL Jurnal Akuntansi Inovatif KIC SENMEA "Indonesian Journal of Devotion and Empowerment (IJDE) " Proceeding International Annual Conference Economics, Management, Business, and Accounting
Indrian Supheni
Sekolah Tinggi Ilmu Ekonomi Nganjuk
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MARKET REACTION TO EARNINGS MANAGEMENT AND THE ROLE OF AUDIT QUALITY: EVIDENCE FROM INDONESIA Ratnaningrum Ratnaningrum; Indrian Supheni; Risma Nurhapsari
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/ekonomi.v12i02.1615

Abstract

This study aims to determine whether the earnings management influences market reaction and whether audit quality moderates the relationship between earnings management and market reactions. The research sample has 115 manufacturing companies that go public in Indonesia Stock Exchange listed in 2013 – 2015 so that the number of samples (n) = 345 observations. Discretionary accruals are used to gauge the earnings management.. This study uses boostrap test to examine the hypothesis. The result shows that earnings management affects the market reaction positively. So it indicates if the market still gives a positive reaction to the report that generates earnings even though it contains earnings management. The interaction between book value equity and audit quality has a significant positive effect on the relationship between earnings management and market reaction.
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri) Sulistya Sulistya; Rohwiyati Rohwiyati; Indrian Supheni
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v10i2.142

Abstract

MSMEs are one of the business pillars that have an important role in the ‎Indonesian economy as evidenced by their contribution to GDP of 61.07% or ‎equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are ‎already using e-commerce in the transaction process. One of the things that affect ‎the performance of MSMEs is the recording of financial accounting related to ‎business decision-making such as investment and so on. Accounting knowledge, ‎business scale, and education level of MSME business owners are factors that ‎influence the use of e-commerce-based accounting information in MSMEs. The purpose of this ‎study was to find out the influence of knowledge, business scale, and level of ‎education on the use of e-commerce-based accounting information in MSMEs. ‎The data analysis method used was multiple linear analysis with a sample of ‎MSMEs that have used e-commerce-based accounting information in Wonogiri ‎Regency. The results obtained were the significance value of accounting ‎knowledge was 0.006 <0.05, which means this variable had a significant and ‎positive influence on the use of e-commerce-based accounting information. The ‎significance value of the business scale was 0.000 <0.05, which means this ‎variable had a significant and positive influence on the use of e-commerce-based ‎accounting information. The significance value of education level was 0.000 ‎‎<0.05, which means this variable had a significant and positive influence on the ‎use of e-commerce-based accounting information. The conclusion obtained is that ‎the three variables, namely accounting knowledge, business scale, and level of ‎education had a significant and simultaneous influence on the use of e-commerce-‎based accounting information with a significance value of 0.000 <0.05.‎
Sustainable tourism from the perspective of tourists in Nganjuk Indonesia Indrian Supheni; Elvia Ivada; Grevita Elma Novianti; Wiwin Wiwin
Journal of Sustainable Tourism and Entrepreneurship Vol. 5 No. 1 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.1642

Abstract

Purpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists. Research Methodology:  Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability. Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk. Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia. Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector. Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context.
PENGARUH PENDIDIKAN, PERSON JOB FIT DAN PUNISHMENT TERHADAP KINERJA PEGAWAI KANTOR DINAS PENDIDIKAN PROVINSI JAWA TIMUR Priyo Budiarto; Ika Novaliana; Indrian Supheni
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 3 (2023): Bussman Journal | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i3.182

Abstract

The research sample was 98 respondents taken from employees of the East Java Provincial Education Office. The results of the research concluded that there is a significant effect of education on employee performance, there is a significant effect of person job fit on employee performance, there is a significant effect of punishment on employee performance and there is a joint effect of education, person job fit and punishment on the performance of Education Department employees East Java Province. Education, person job fit and punishment which have a significant influence mean that the East Java Province DINDIK must always update the curriculum vitae and academic achievements of employees and non-academic employees. The results of the research show that there are other factors that can influence employee performance besides education, person job fit and punishment, therefore it is recommended that the personnel section of the East Java Provincial Education Office should pay more attention to qualification levels such as providing wages, learning or training, incentives for improvement. career advancement according to the basic abilities of employees and increasing employee work motivation
Analisis Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Masa Pandemi COVID-19 Dwi Crysnanda Oktafian; Indrian Supheni; Dwi Puji Rahayu; Hermiliani Olpah
Jurnal Akuntansi Inovatif Vol 1 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i1.5

Abstract

Latar Belakang: Pandemi COVID-19 memberikan dampak besar baik secara kesehatan maupun ekonomi. Secara ekonomi, COVID-19 memberikan pengaruh terhadap operasional perusahaan seperti penurunan produksi yang berdampak turunnya kinerja keuangan perusahaan yang berdampak pada efisiensi. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham pada perusahaan di sektor pertambangan selama masa pandemi COVID-19 yang terdaftar di Bursa Efek Indonesia periode 2020 – 2021. Metode Penelitian: Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia Periode 2020 – 2021 sejumlah 47 populasi. Sampel penelitian berjumlah 20 perusahaan yang ditentukan berdasarkan metode purposive sampling dengan total observasi sebanyak 100 sampel. Hasil Penelitian: Berdasarkan analisis regresi linear berganda, return saham dipengaruhi oleh arus kas operasi secara positif dan signifikan namun tidak dengan laba akuntansi. Adapun secara bersama-sama, arus kas operasi dan laba akuntansi berpengaruh signifikan terhadap return saham. Keaslian/Kebaruan Penelitian: Riset ini memperjelas gambaran tentang bagaimana COVID-19 memberikan dampak secara ekonomis kepada perusahaan di sektor pertambangan.
Pelatihan Program Akuntansi Pelaporan Keuangan Sebagai Implementasi Buku Ajar Pada UMKM Kabupaten Nganjuk Tri Mahendra, Prasetya; Ambarwati; Indrian Supheni; Ika Novaliana; Dwi Puji Rahayu; Muhammad Bawono
Abdimas Awang Long Vol. 7 No. 2 (2024): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awal.v7i2.1194

Abstract

Dalam rangka mengembangkan hasil pendidikan yang dapat dimanfaatkan oleh masyarakat dalam bentuk buku ajar dan panduan dalam penyusunan laporan keuangan sederhana melalui program excels, kami dosen Sekolah Tinggi Ilmu Ekonomi (STIE) Nganjuk malakukan pendampingan, pelatihan dan pembimbingan kepada UMKM (Usaha Mikro Kecil dan Menengah) dibawah instansi Dinas Koperasi dan Usaha Mikro Kabupaten Nganjuk. Sesuai dengan surat tugas resmi nomor 005/183/411.310/2024 dari DinKopUM Kabupaten Nganjuk dan dari kampus kami. Kegiatan ini berlangsung selama lebih kurang 3 (tiga) bulan mulai bulan Februari sampai dengan April 2024, dan akan berkelanjutan dilakukan apabila memang dirasa masih diperlukan. Dengan harapan dapat dilakukan juga pada instansi/lembaga lain dilain kesempatan secara berkelanjutan untuk tahun-tahun berikutnya. Kegiatan ini dilakukan untuk menunjang salah satu tridharma dosen pada STIE Nganjuk, sebagai bentuk sumbahsih/pengabdian kepada masyarakat secara langsung melalui transfer edukasi keilmuan dan membantu instansi/lembaga dalam pelaporan keuangan secara sederhana sesuai prinsip akuntansi dasar.
THE EFFECT OF FAMILY INVOLVEMENT IN COMPANY MANAGEMENT ON COMPANY PERFORMANCE Marsela, Annisa; Indrian Supheni; Murni, Sri; Susanti, Asri Diah; Rohwiyati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.587

Abstract

This study aims to determine the effect of family involvement in company management on company performance. This study uses a purposive sampling technique to determine the research sample. This technique produces 380 research sample data. This study uses the Ordinary Least Square (OLS) method in analyzing hypotheses. The results of the study indicate that the involvement of family CEOs has no effect on company performance. Meanwhile, the involvement of family director’s has a positive effect on company performance. This research is limited by the sample company information used, so it is hoped that further research can add other sources of information related to family company ownership and or change the measurement of family businesses in analyzing family businesses or companies.
Training and Accompaniment Innovation Product Superior and Marketing Supheni, Indrian; Olpah, Hermiliani; Ambarwati, Ambarwati; Nabila, Alfira Juhi; Novianti, Grevita Elma
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.919

Abstract

Collaboration between the Office of Cooperatives and Micro and Small Medium Enterprises (SMEs) with STIE Nganjuk and Griya Batik Sri Rahayu played a very important role in supporting the economic development of Bulu Putren, Putren Village, Nganjuk District Nganjuk Regency. Batik and eco print SMEs are currently the leading products in Bulu Putren, Putren Village, and have prospects very good. The problems main which Become inhibitor developmentof SMEs batik and eco print are in the field of human resources. Because looking for human resources that are tenacious, skilled, and following the field difficult in an era now. Solution solving problem carried out in community service, namely to fulfill the need to increase human resources, is to recruit people who are already skilled from training that has been done, besides that too can conduct independent training for prospective employees if they do not know the world of batik and eco print. Apart from that, what this community service can do is to innovate products and product diversification, provide equipment assistance that supports the production process, for product results will for sale so that more interesting, and practice development sale and promotion which is effective through offline marketing by selling at bazaar stands when there are exhibitions and can also be done online through some media social like Instagram, Facebook, and Marketplaces other. Results after training and assistance show that there are additional variations in the type of product and packaging that can be directly obtained from Upgrade sales turnover.
The Effect of Service Quality, Promotion, and Location on Customer Satisfaction of Bakmi Jawa Pak Ijan Kontjer 2 Mojolaban Districrt Sukoharjo 2022 Rohwiyati Rohwiyati; Indrian Supheni
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of service quality, promotion and location on customer satisfaction Bakmi Jawa Pak Ijan Kontjer 2 either partially or simultaneously. The variables of service quality (X1), promotion (X2), location (X3), and customer satisfaction (Y), were measured using a Likert scale. This research is a quantitative case study. Primary data obtained from interviews and observations. The research population is infinite. The number of samples in this study were 100 customers of Bakmi Jawa Pak Ijan Kontjer 2. The analysis technique used was multiple linear regression test, F test, t test, and coefficient of determination test. The results showed that partially service quality variables (X1), promotion (X2), location (X3) had a significant effect on customer satisfaction (Y). These three variables have a significant effect on employee performance simultaneously.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA PERUSAHAAN. (Sektor Industri Konsumsi Tahun 2019-2021) Hermiliani Olpah; Sri Murni; Indrian Supheni; Dwi Feby Sistyaningrum
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.158

Abstract

Abstract: Every year the share price of Manufacturing Companies fluctuates. This incident is due to several factors, namely internal factors and external factors. This research aims to find out whether internal factors consisting of ROA and EPS have an effect on stock prices and whether external factors consisting of the exchange rate and inflation have an effect on stock prices. This research uses quantitative research methods with a sample size of 51 consumer industry manufacturing companies registered on the IDX in the period 2019 - 2021. The data obtained were analyzed using the Statistical Program for Social Science. From the results of the hypothesis test, it was concluded that in particular ROA, EPS, Exchange Rates and Inflation had a positive and significant effect on share prices because the t value for the Return On Assets (X1) variable was 2.691 with a significance level of 0.095. This shows that t count > t table (2.691 > 2.013). The t value for the Earning Per Share (X2) variable is 3.248 with a significance level of 0.190. This shows that t count > t table (3.248 > 2.013). The t value for the Exchange rate variable (X3) is 2.763 with a significance level of 0.805. This shows that t calculated > t table (2.763 > 2.013). The t value for the Inflation variable (X4) is 2.575 with a significance level of 0.449. This shows that t calculated > t table (2.575 > 2.013). And based on the calculated F value of 11,971 > F table 2.57, then in accordance with the basis for decision making in the F test it can be concluded that the hypothesis is accepted or the variables Return On Assets (X1), Earning Per Share (X2), Exchange Rate (X3) and Inflation (X4) simultaneously influences the Stock Price variable (Y).
Co-Authors Agung Nur Probohudono Agung Nur Probohudono Ambarwati Ambarwati Ambarwati Ambarwati Annisa Marsela Annisa Marsela, Annisa Antonius Singgih Setiawan Aprilia Wulan Ariani, Thereza Putri ARINTOWATI, DYAN Asri Diah Susanti Bambang Suroso Bambang Suroso Budiono Budiono Budiono Budiono Dewi Pujiani Djoko Suhardjanto Dwi Crysnanda Oktafian Dwi Feby Sistyaningrum Dwi Puji Rahayu Dwi Puji Rahayu Dwi Puji Rahayu Rahayu Dwi Puji Rahayu, Dwi Puji Dyah Suswanti Respatiningtias Elvia Ivada Elvia Ivada Fitri Handayani Gibran Ramadhan Grevita Elma Novianti Ika Novaliana Ika Novaliana IKA NURIDA Indah Cahyaning Atie Juni Trisnowati Moh Ali Lutfi Muhammad Ali Lutfi Muhammad Bawono Nabila, Alfira Juhi Ningrum, Dwi Septia Nofa Melinda Indrianto Novianti, Grevita Elma Nuke Yuandika Nurul Ririn Komariyah Ofika, Tentria Oking Okrianesia, Marfadha Olpah, Hermiliani Panjaitan, Delfi prasetya tri mahendra Pratiwi, Hermin Diyan Priyo Budiarto Rahmawati Rahmawati, Rahmawati Ratnaningrum, Ratnaningrum Rifka Chintya Ade Gousmau Risma Nurhapsari Rohmatul Khusnan Rohwiyati Rohwiyati SHOHIBURRIDA, MUHAMMAD SRI MURNI Sri Murni Sri Wahyu Agustiningsih, Sri Wahyu Sulistya Sulistya Sulistya Sulistyo Susanti Eka Wahyuni Susanti, Asri Diah Suwandi Suwandi Suwandi Suwandi Suwandi Suyanto Suyanto Tri Mahendra, Prasetya Ulum, Irfannul Utami, Tiyas Puji Wina Aprilia Purnamasari Wiwin Wiwin Alief Bachtiar Wiwin Wiwin Wiwin Wiwin, Wiwin Wulandari, Vina Yuandika, Nuke