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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Proceeding of World Conference Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Hikmayo: Jurnal Pengabdian Masyarakat IIJSE
Budi Riharjo, Ikhsan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Social Sciences Other

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Analisis Fenomena Flypaper Effect pada Belanja Daerah dengan Pendekatan Software SPSS 20: Analysis of the Flypaper Effect Phenomenon on Regional Spending with the SPSS 20 Software Approach Nauw, Ester Trivona; Asyik, Nur Fadjrih; Riharjo, Ikhsan Budi
Technomedia Journal Vol 9 No 2 Oktober (2024): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v9i2.2235

Abstract

The purpose of this study is to identify and understand how Local Revenue, General Allocation Fund, and Special Allocation Fund affect Regional Expenditure, and to explore the Flypaper Effect Phenomenon in districts/cities in West Papua during the 2016-2020 period. The population studied included districts/cities in West Papua Province with a sample consisting of 13 entities. The data used came from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance for all districts/cities. The research sample was obtained through a total sampling technique. This study uses a multiple linear regression analysis method. The results of the study indicate that Local Revenue, General Allocation Fund, and Special Allocation Fund have a positive influence on Regional Expenditure, and the Flypaper Effect Phenomenon was detected in district/city governments in West Papua.
Pelatihan Digital Marketing Dengan Optimalisasi Seller Center Pada Marketplace Shopee Untuk UMKM Kampung Jahe Merah Kecamatan Rungkut Kota Surabaya Nugroho, Novianto Eko; Bambang Mahargiono, Pontjo; Ikhsan Budi Riharjo; Djawoto
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 4 No. 1 (2025): HIKMAYO : Jurnal Pengabdian Masyarakat
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v4i1.279

Abstract

This community service initiative aims to improve digital marketing skills for MSMEs in Kampung Jahe, Kedung Baruk, Surabaya. MSMEs have an important role in the local economy, but many do not understand digital marketing strategies, especially in using the Shopee platform to increase sales. This activity aims to provide practical training and assistance through optimizing seller centers on the Shopee platform, so as to increase online transactions, sales, and competitiveness of MSMEs. The implementation method includes workshops and practical training sessions starting from identifying the needs of MSMEs, counseling, demonstrating the use of the platform, direct assistance, to evaluation and monitoring to measure the effectiveness of the program. Initial assessments showed a significant knowledge gap on digital marketing among participants. Through this training, participants are expected to understand and apply digital marketing techniques effectively to increase product sales. The program is also committed to ongoing support to help MSMEs adapt to evolving digital marketing trends. With a systematic and comprehensive approach, this initiative is expected to empower MSMEs in Kampung Jahe Merah to be more competitive, develop sustainably, and have a positive impact on the welfare of the local community.
THE DETERMINANT CHOICE AS AN ACCOUNTANT WITH INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Heriska Sri Kresna; Ikhsan Budi Riharjo; Fidiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2997

Abstract

This study aims to investigate the influence of the job market and compensation on students’ decisions to pursue a career as an accountant, with information technology serving as a moderating variable. A quantitative research approach was employed. The study population includes all undergraduate accounting students at STIESIA Surabaya. Data were collected using probability sampling through a simple random sampling method. This study utilized multiple linear regression along with Moderated Regression Analysis (MRA) to examine interaction effects. The study's findings demonstrate that job market factors have a significant positive effect on individuals' decisions to enter the accounting profession. Likewise, financial rewards also play a crucial role by exerting a positive and significant influence on career selection. Likewise, professional recognition positively and significantly affects students’ inclination to become accountants. However, information technology moderates this relationship by weakening the influence of financial rewards on career choice. In contrast, it enhances the effect of professional recognition on the decision to pursue an accounting career.
Pelatihan Dan Pendampingan Optimasi Fotografi Produk Serta Desain Branding Yang Memanfaatkan Teknologi Smartphone Bagi Umkm RW.01, Kedung Baruk, Rungkut, Surabaya Nugroho, Novianto Eko; Pontjo Bambang Mahargiono; Dian Arini; Ikhsan Budi Riharjo; Djawoto
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 4 No. 2 (2025): HIKMAYO : Jurnal Pengabdian Masyarakat
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v4i2.350

Abstract

This Community Service Program aims to enhance the skills of SMEs in RW.01, Kelurahan Kedung Baruk, Rungkut District, Surabaya, in utilizing smartphone technology for product photography and branding design. Many SMEs have yet to fully optimize digital technology, especially in creating attractive product visuals and strong branding designs. This training provides practical knowledge on product photography techniques using smartphones, including lighting, angle selection, and basic editing, as well as consistent and appealing branding design. The implementation method involves direct training, mentoring, and evaluation to ensure understanding and application of the material. Initial results show that most participants were able to produce higher-quality product photos and more professional branding designs. Additionally, participants began applying digital marketing strategies through social media platforms such as Instagram and WhatsApp to promote their products. This program is expected to enhance the competitiveness of SMEs, expand their market reach, and provide a positive impact on the sustainability of their businesses and the local economy.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Sektor Perbankan Di Indonesia: Peran Moderasi Kepemilikan Manajerial Dewi Maharani, Ni Putu; Budi Riharjo, Ikhsan; Efendi, David
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10763

Abstract

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
Co-Authors Achmad Fawaid Ansori Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Binti Nur Habibah, Binti Nur David Efendi David Efendi Dewi Kusmaya Sari Dewi Maharani, Ni Putu Dharmawan Supono Hadi Saputro Diah Febriana, Diah Dian Arini Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Farah Wahyu Fauzia, Farah Wahyu Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Mandasari, Erly Putri Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Nenny Syahrenny Ni Putu Dewi Maharani Nugroho, Novianto Eko Nur Fadjrih Asyik Nur Handayani Nur Laily Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Toja, Veronika Rasdiana tri yonowati Triyonowati Triyonowati Tunya, Maria Grasella Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah