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<![CDATA[Melihat Perspektif Kinerja dengan Value for Money ]]>
<![CDATA[Silfyana Cahya Manggar Mahdita]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i2.003
<![CDATA[The purpose of this study is to understand and identify the concept of performance appraisal using the value for money perspective. . Society often views public sector organizations as a hotbed of waste, a source of leakage of funds, and an institution that is always at a loss. The results of this study indicate that the UPTD Tugu Pahlawan, Balai Pemuda and THR have been running effectively, efficiently and economically. There are 3 (three) keys that are applied by this UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration between parties in internal and external organizations will be able to increase effectiveness. Evaluation of performance will make employees improve and make new innovations to increase revenue and save expenses. By doing these three things, good corporate governance will be achieved.AbstrakTujuan penelitian ini guna memahami dan mengidentifikasi konsep penilaian kinerja isntansi yang menggunakan metode perspektif value for money. Metode ini dilakukan dengan pendekatan kualitatif dengan paradigma interpretatif. Hasil menunjukkan organisasi berjalan secara efektif, efisien dan ekonomis. 3 kunci yang diterapkan UPTD dalam menjaga tingkat Value for Money kegiatan mereka yaitu kerjasama, evaluasi dan inovasi. Kerjasama yang baik di internal eksternal organisasi akan meningkatkan efektifitas. Evaluasi kinerja membuat pegawai berbenah dan melakukan inovasi baru untuk meningkatkan pendapatan dan menghemat pengeluaran. Dengan melakukan hal tersebut akan diraih good corporate governance. ]]>
<![CDATA[PENGARUH RASIO KEUANGAN, SALES GROWTH, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM ]]>
<![CDATA[Achmad Fawaid Ansori]]>;
<![CDATA[Ikhsan Budi Riharjo]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i2.5383
<![CDATA[This research aimed to examine to examine and find out the effect of Finance, Sales Growth, and Dividen Policy on Stock Price Change. The Population was 36 manufacturing companies that were listed on Indonesia Stock Exchange (IDX) from 2017-up to 2020. Moreover, the research was quantitative. Furthermore, the data collection technique user purposive sampling. In line wiht that, there were 110 sample of manufacturing companies. Additionally, the data analysis technique used multiple linear regression. The research result concluded that Return On Asset (ROA) had a positive effect on stock price change, Return On Equity (ROE) had a positive effect on stock price change. On the other hand, the Current Ratio (CR) did not affect stock price change. In contast, Sales Growth had a positive effect on stock price change. On the contrary, the Dividend Payout Ratio did not affect the stock price change of manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) from 2017-up to 2020.]]>
<![CDATA[PELATIHAN MANAJEMEN KEUANGAN KEPADA GAPOKTAN BERAS PREMIUM POJOK KULON KABUPATEN JOMBANG ]]>
<![CDATA[Nenny Syahrenny]]>;
<![CDATA[Nur Fadjrih Asyik]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[Triyonowati Triyonowati]]>
<![CDATA[ Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/kreanova.v1i1.4863
<![CDATA[The provincial government of East java made a downstream upstream program for famers in order to increase agricultural productivity. This program uses funds from Bank Jatim with a mild interest rate and a longer grace period. Gabungan Kelompok Tani (Gapoktan) Pojokkulon Ds Kesamben Kabupaten Jombang are farmers who get the assistance of this upstream downstream program. The creditor, Bank Jatim, will need financial performance information from Gapoktan in order to gain confidence that the Gapoktan can return loans according to the agreed schedule. The creditor so far the Gapoktan parties have not been able to provide financial information because they have not been able to prepare financial reports in accordance with financial accounting standards. Therefore, together with Otoritas Jasa Keuangan (OJK), held Financial Management training activities to Gapoktan Pojokkulon. The training is devoted to recording and compiling financial reports in accordance with standards. The method used in thia activity is a preliminary survey, financial management training and implementation and evaluation. The result of this dedication activity is to be able to increase the knowledge of trainees in recording financial transactions, being able to know the process of preparing financial statements, knowing the types of financial reports in accordance with the financial accounting standard of micro, small, and medium entities, and knoeing the calculation of sales expenses.]]>
<![CDATA[SOSIALISASI KEWAJIBAN PAJAK BAGI PELAKU UMKM KERAJINAN (HANDY CRAFT) DI KABUPATEN GRESIK ]]>
<![CDATA[Laily, Nur]]>;
<![CDATA[Riharjo, Ikhsan Budi]]>;
<![CDATA[Sidharta, R. Yudi]]>;
<![CDATA[Prijati, Prijati]]>;
<![CDATA[Kurniat, Kurniat]]>
<![CDATA[ Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 2 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) ]]>
Publisher : <![CDATA[Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/leecom.v4i2.3508
<![CDATA[Kerajinan tangan ini merupakan sebuah kerajinan seni yang dibuat menggunakan tangan atau secara sederhana yang berguna sebagai hiasan, pernak-pernik, dan untuk digunakan sehari- hari. UMKM kerajinan di bawah binaan Dewan Masjid Indonesia Kabupaten Gresik merupakan UKM produk kreatif masyarakat Gresik. Produk kerajinan yang dihasilkan meliputi songkok, tas sekolah, topi, anyaman bambu, dan anyaman rotan. Awalnya sistem pemasaran produk kerajinan tangan ini masih banyak yang dijual dengan cara tradisional, namun saat ini sudah menggunakan pemasaran online, maka banyak hasil kreativitas warga Gresik yang tereksplorasi dengan baik. Permasalahan yang dihadapi UMKM kerajinan adalah tentang masalah perpajakan, hal ini terjadi ketika mereka harus berhadapan dengan instansi yang terkait dengan pajak. Oleh karena itu diperlukan sosialisasi memahami tentang kewajiban pajak, memahami prinsip dasar PPh final UMKM, dan memahami bagaimana mekanisme pelaporan perpajakan. Diharapkan setelah adanya sosialisasi pemahaman perpajakan bagi pelaku UMKM kerajinan akan mendorong peningkatan penjualan dan perekonomian nasional yang berkelanjutan.]]>
<![CDATA[Melihat Perspektif Kinerja dengan Value for Money ]]>
<![CDATA[Silfyana Cahya Manggar Mahdita]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i2.003
<![CDATA[The purpose is to understand and identify concept of performance appraisal using value for money perspective method. This method is carried out with an approach with an interpretive paradigm. The results UPTD Tugu Pahlawan, Balai Pemuda and THR running effectively, efficiently and economically. 3 keys that are applied by UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration internal and external organizations will be able to increase effectiveness. Evaluation performance make employees improve and make new innovations to increase revenue and save expenses. Abstrak Tujuan penelitian ini adalah memahami dan mengidentifikasi konsep penilaian kinerja instansi yang menggunakan metode perspektif value for money. Metode ini dilakukan dengan pendekatan kualitatif dengan paradigma interpretatif. Hasil menunjukkan organisasi berjalan secara efektif, efisien dan ekonomis. Terdapat 3 kunci yang diterapkan UPTD dalam menjaga tingkat Value for Money kegiatan mereka yaitu kerjasama, evaluasi dan inovasi. Kerjasama yang baik di internal eksternal organisasi akan meningkatkan efektivitas. Evaluasi kinerja membuat pegawai berbenah dan melakukan inovasi baru untuk meningkatkan pendapatan dan menghemat pengeluaran. Dengan melakukan hal tersebut akan diraih good corporate governance.]]>
<![CDATA[DILEMA ETIS AKUNTABILITAS DALAM KEPUTUSAN BISNIS ]]>
<![CDATA[Dharmawan Supono Hadi Saputro]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.1.07
<![CDATA[Abstrak: Dilema Etis Akuntabilitas dalam Keputusan Bisnis. Penelitian ini bertujuan untuk memahami realitas dilema etis yang dialami oleh konsultan dalam mengambil keputusan bisnis pada lingkungan perusahaan. Metode yang digunakan adalah fenomenologi transendental Husserl pada dua orang konsultan. Hasil penelitian ini menunjukkan bahwa seorang konsultan bisnis mengalami berbagai bentuk dilema yang dapat diatasi dengan memahami PSAK dan UU serta mewujudkan elemen kesatuan kesadaran. Untuk memenuhi tujuan itu, konsultan bisnis harus melakukan akuntabilitas dalam bentuk laporan keuangan dan tetap memperhatikan etika keutamaan (virtue ethics) berdasarkan pertimbangan moral dan norma. Abstract: Ethical Dilemma of Accountability in Business Decisions. This study aims to understand the reality of ethical dilemmas experienced by consultants in making business decisions in the corporate environment. The method used is the Transcendental Husserl phenomenology in two consultans. The results of this study indicate that a business consultant experiences various forms of dilemmas that can be overcome by understanding PSAK and the Law and realizing an element of unity of awareness. To fulfill that goal, business consultants must take accountability in the form of financial statements and still pay attention to virtue ethics based on moral considerations and norms.]]>
<![CDATA[Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi ]]>
<![CDATA[Santoso, Rizky Darmawan]]>;
<![CDATA[Budi Riharjo, Ikhsan]]>;
<![CDATA[kurnia, kurnia]]>
<![CDATA[ Journal of Accounting Science Vol 4 No 2 (2020): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v4i2.559
<![CDATA[Abstract The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality. Keywords: independence, integrity, competence, professional skepticism, audit quality.]]>
<![CDATA[Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi ]]>
<![CDATA[Tunya, Maria Grasella]]>;
<![CDATA[Riharjo, Ikhsan Budi]]>;
<![CDATA[Ardini, Lilis]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v14i3.7631
<![CDATA[The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.]]>
<![CDATA[Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Sektor Perbankan Di Indonesia: Peran Moderasi Kepemilikan Manajerial ]]>
<![CDATA[Ni Putu Dewi Maharani]]>;
<![CDATA[Ikhsan Budi Riharjo]]>;
<![CDATA[David Efendi]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10763
<![CDATA[This study aims to analyze the effect of profitability on company value, the effect of company size on company value, the effect of managerial ownership moderation on the relationship between profitability and company value, and the effect of managerial ownership moderation on the relationship between company size and company value. This study uses a quantitative method with purposive sampling, involving 36 samples from 47 banking companies listed on the Indonesia Stock Exchange. A total of 252 observations were analyzed using moderation regression through SPSS. The results of this study show that profitability has a positive effect on the company's value. The regression results show that profitability has a positive and significant effect on the company's value. Company Size has a positive effect on the company's value, because the company size has no significant effect. Managerial ownership moderates the relationship between Profitability and company value, in part, with a negative influence]]>
<![CDATA[The Effect of Internal Control, Professionalism, Pressure, and Anti-Fraud Awareness on Fraud Prevention ]]>
<![CDATA[Toja, Veronika Rasdiana]]>;
<![CDATA[Riharjo, Ikhsan Budi]]>;
<![CDATA[Handayani, Nur]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v7i3.5904
<![CDATA[This study aims to examine the influence of internal control, professionalism, pressure and anti-fraud awareness as independent variables on fraud prevention as dependent variables. The object of this study is KSP Kopdit Pintu Air with the head office address at Rotat, Ladogahar Village, Nita District, Sikka Regency, East Nusa Tenggara. This type of research is causal comparative research (Causal-Comparative Research). This study's target population was KSP Kopdit Pintu Air employees with job levels as Internal Auditor and Manager with a sampling technique using the saturated sampling method. The number of samples in this study was 89 people. The type of data in this study is subject data (Self-Report Data) using primary data sources. The data collection technique for this study was carried out by distributing questionnaires to 89 respondents. The data analysis technique used multiple linear regression analysis. The results of the study showed that (1) internal control did not affect fraud prevention at KSP Kopdit Pintu Air; (2) professionalism had a positive effect on fraud prevention at KSP Kopdit Pintu Air; (3) pressure did not affect fraud prevention at KSP Kopdit Pintu Air; (4) Anti-fraud awareness has a positive influence on preventing fraud at KSP Kopdit Pintu Air.]]>
