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All Journal Jurnal Akuntansi Multiparadigma Jurnal Dimensi 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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Management, Business, and Social Science Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Research Horizon Hikmayo: Jurnal Pengabdian Masyarakat IIJSE Veteran Economics, Management & Accounting Review E-JURNAL AKUNTANSI
Ikhsan Budi Riharjo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Belanja Modal Sebagai Mediator Kemandirian Keuangan Daerah Di Jawa Timur Evita Dian Kurniasih; Ikhsan Budi Riharjo; Lilis Ardini
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p13

Abstract

This study explores the role of Capital Expenditures as a mediator between Regional Original Income (PAD), Balancing Funds, Economic Growth and Financial Independence in district/city governments in East Java Province. Secondary data is in the form of LRA for East Java Province obtained from APBD reports and economic growth from Central Statistics Agency publications for the 2018–2022 period. Path analysis was used to evaluate the relationship between variables, and the Sobel Test was applied to assess the mediating role of Capital Expenditures. The results of the analysis show that PAD and Economic Growth have a positive influence on Capital Expenditures and Financial Independence. However, the Balancing Fund does not make a significant contribution to Capital Expenditures or Financial Independence. Sobel Test analysis reveals that Capital Expenditures do not mediate the relationship between PAD, Balancing Funds and Financial Independence. Keywords: Regional Original Income; Balancing Funds; Economic Growth; Financial Independence; Capital Expenditures
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.
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
The Effect of Internal Control, Professionalism, Pressure, and Anti-Fraud Awareness on Fraud Prevention Veronika Rasdiana Toja; Ikhsan Budi Riharjo; Nur Handayani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5904

Abstract

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.
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 MANAJEMEN KEUANGAN KEPADA GAPOKTAN BERAS PREMIUM POJOK KULON KABUPATEN JOMBANG Syahrenny, Nenny; Asyik, Nur Fadjrih; Riharjo, Ikhsan Budi; Triyonowati, Triyonowati
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.897 KB) | DOI: 10.24034/kreanova.v1i1.4863

Abstract

Pemerintah Provinsi Jawa Timur membuat program hulu hilir untuk petani dalam rangka meningkatkan produktivitas pertanian. Program ini menggunakan dana dari Bank Jatim dengan bunga ringan dan Grace Period lebih lama. Gabungan Kelompok Tani (Gapoktan) Pojokkulon Ds Kesamben Kabupaten Jombang merupakan para petani yang mendapatkan bantuan program hulu hilir ini. Pihak kreditur yaitu Bank Jatim akan memerlukan informasi kinerja keuangan dari Gapoktan agar mendapatkan keyakinan bahwa Gapoktan dapat mengembalikan pinjaman sesuai dengan jadwal yang disepakati. Selama ini pihak Gapoktan belum dapat memberikan informasi keuangannya karena belum dapat menyusun Laporan Keuangan sesuai dengan SAK (Standar Akuntansi Keuangan). Oleh karena itu bersama dengan Otoritas Jasa Keuangan (OJK) mengadakan kegiatan pelatihan Manajemen Keuangan kepada Gapoktan Pojokkulon. Pelatihan dikhususkan untuk mencatat dan menyusun Laporan Keuangan sesuai dengan standar. Metode yang digunakan dalam kegiatan ini adalah survei pendahuluan, pelatihan Manajemen Keuangan, serta Implementasi dan Evaluasi. Hasil dari kegiatan pengabdian ini adalah dapat meningkatkan pengetahuan peserta pelatihan dalam mencatat transaksi keuangannya, dapat mengetahui proses menyusun Laporan Keuangan, mengetahui macam Laporan Keuangan sesuai dengan SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah) dan mengetahui perhitungan beban penjualan.   
PENGARUH RASIO KEUANGAN, SALES GROWTH, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM Ansori, Achmad Fawaid; Riharjo, Ikhsan Budi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.119 KB) | DOI: 10.24034/jiaku.v1i2.5383

Abstract

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.
The Influence of Macroeconomics on Credit Risk with Bank Size as a Moderating Variable Fariabi, Muhammad Rofi; Riharjo, Ikhsan Budi
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1028

Abstract

This study is motivated by the vulnerability of regional development banks to credit risk amid macroeconomic fluctuations and the inconsistency of previous research findings. The aims of this study is to analyze the effects of inflation, gross domestic product, exchange rates, and the policy interest rate on credit risk, as well as the moderating role of bank size in 27 regional development banks in Indonesia during the 2020–2024 period. The study employs a causal quantitative approach using a saturated sampling technique (524 observations) and Moderated Regression Analysis. The results show that inflation, gross domestic product, and the policy interest rate have a positive and significant effect on credit risk, while the exchange rate has a negative and significant effect. Bank size is proven to moderate all macroeconomic variables by weakening the effects of inflation, gross domestic product, and the policy interest rate, while strengthening the effect of exchange rates on credit risk. These findings imply that strengthening bank assets and size is a crucial factor in enhancing the resilience of regional development banks in facing economic pressures to maintain credit quality stability.
Disclosure Of Community Welfare: Implications Of Super Premium Tourism Program Implementation: (Studies of the Department of Tourism, Creative Economy and Culture of West Manggarai) Batul, Febronia Hersi; Riharjo, Ikhsan Budi; Fidiana
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.99

Abstract

This study aimed to find out whether public wealth indicated the implementation of Labuan Bajo, the super-premium tourism program, in the Manggarai Barat sub-district. Moreover, the data were both primary in the form of interviews and secondary in the form of documents. The study was descriptive- qualitative with a case-study approach. Furthermore, the informants were the head of the office, the head of the creative cluster, and also making its analysis. As a result, the implementation of the super-premium tourism object affected the Local Owned-source Revenue, improved natural resources, infrastructure, and the disclosure of public wealth. Likewise, the implementation of Labuan Bajo had been well-applied as the public revenue level was inclined, education access was easily obtained, and better quality of public health.
Co-Authors Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Ansori, Achmad Fawaid Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Batul, Febronia Hersi 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 Evita Dian Kurniasih Fanny Nugrahani Farah Wahyu Fauzia, Farah Wahyu Fariabi, Muhammad Rofi Febronia Hersi Batul Fidiana Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heny Enggaryanti Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Lilis Ardini Mandasari, Erly Putri Mega Maranda Suwandi Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Ni Putu Dewi Maharani Novianto Eko Nugroho Nur Fadjrih Asyik Nur handayani Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Pramadavita Andini 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 Sigit Robiyanto Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Syahrenny, Nenny Syarifa, Hafidha Raniz Thadeus Fransesco Quelmo Patty tri yonowati Triyonowati Triyonowati Tunya, Maria Grasella Veronika Rasdiana Toja Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah