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All Journal Jurnal Pariwisata Pesona Jurnal Akuntansi dan Keuangan Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura JMM17: Jurnal Ilmu Ekonomi dan Manajemen JHP17 (Jurnal Hasil Penelitian) SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) JEM17: Jurnal Ekonomi Manajemen Jurnal Representamen Assets: Jurnal Akuntansi dan Pendidikan Jurnal Samudra Ekonomi dan Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Indonesian Journal of Multidisciplinary Science Bussman Journal : Indonesian Journal of Business and Management JURNAL AKUNTANSI DAN BISNIS International Journal of Economics (IJEC) Journal of Student Research Journal Community Service Consortium Journal of Progressive Law and Legal Studies International Journal of Economics, Accounting, and Management Jurnal Pengabdian Masyarakat Indonesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Optimal: Jurnal Ekonomi dan Manajemen
Nugroho, Mulyanto
Universitas 17 Agustus 1945 Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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MSMEs in Surabaya: A Digitalization Literacy For Business Ida Aju Brahma Ratih; Mulyanto Nugroho; Slamet Riyadi; Mohammad Sihab Ridwan
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2628

Abstract

The ability of MSMEs to implement digital concepts in their business is becoming increasingly crucial, since changes in buying and selling transaction techniques, lifestyle changes, and developments over time all contribute to the digitalization of MSMEs. Although the majority of MSMEs in Gayungan District, Surabaya City, still employ traditional business practices, the sub-district has a lot of potential for MSMEs and has a number of frequent clients. In this exercise, information is shared through conversation, Q&A sessions, and hands-on practice with digital business software. Digital marketing through the use of marketplaces and online services through applications or websites is the method of business digitalization that is employed. Participants in this activity will be able to employ digital applications, like online marketplaces and services, in their business operations and comprehend their advantages.
Pengaruh Struktur Kepemilikan, Kebijakan Investasi, Manajemen Laba Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Yunita Budi Alifya Miranti; Mulyanto Nugroho
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2264

Abstract

This study aims to measure the extent to which ownership structure, investment policy, and earnings management influence firm value with financial performance as an intervening variable in the telecommunications sector. The method used is quantitative. The sample used was 19 telecommunications sub-sector companies in 2020-2023. The data used was taken from the company's annual report, then analyzed using SmartPLS software. The results of the study indicate that ownership structure has a negative and insignificant effect on financial performance. Investment policy has a negative and insignificant effect on financial performance. Earnings management has a negative and significant effect on financial performance. Ownership structure has a negative and significant effect on firm value. Investment policy has a positive and significant effect on firm value. Earnings management has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value
PENGARUH PENGUNGKAPAN CARBON ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN MELALUI GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI Via Wahyuningtyas; Mulyanto Nugroho
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1747

Abstract

This study aims to analyse the effect of carbon accounting disclosure and environmental performance on financial performance with good corporate governance (GCG) as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study uses a quantitative approach with causal methods and purposive sampling techniques, resulting in 13 companies as samples. The data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) with the help of SmartPLS version 4 through outer model evaluation, inner model evaluation, and mediation effect testing. The results show that carbon accounting does not have a significant effect on financial performance, but it does have a significant effect on GCG. Environmental performance has a positive and significant effect on financial performance and GCG. Furthermore, GCG does not have a significant effect on financial performance and is unable to mediate the effect of carbon accounting or environmental performance on financial performance. These findings indicate that environmental performance has a more dominant direct effect on the financial performance of energy sector companies.
The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable Mulyanto Nugroho; Abdul Halik
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2468

Abstract

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.
Analisis Dan Perancangan Sistem Informasi Pengelolaan Aset Pada Dinas Pekerjaan Umum Bina Marga Provinsi Jawa Timur Dania Salsabela; Mulyanto Nugroho
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4792

Abstract

Tujuan penelitian ini dilaksanakan untuk menganalisis sistem pengelolaan aset yang diterapkan pada Dinas Pekerjaan Umum Bina Marga Provinsi Jawa Timur serta merancang sistem informasi yang mampu meningkatkan efektivitas pengelolaan aset. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus serta tahapan System Development Life Cycle (SDLC). Data dikumpulkan melalui observasi, wawancara, dan dokumentasi kemudian dianalisis melalui proses validasi, reduksi, dan penyajian data. Hasil penelitian menunjukkan bahwa sistem yang berjalan belum mampu menyediakan informasi aset secara cepat, akurat, dan konsisten. Oleh karena itu, memerlukan perancangan sistem informasi pengelolaan aset yang berbasis Microsoft Access, meliputi proses pengadaan, pencatatan aset, pemeliharaan, penyusutan, serta penghapusan aset. Rancangan sistem ini diharapkan dapat meningkatkan akurasi pencatatan, mempercepat penyusunan laporan.
Analisis Efektivitas Sistem Informasi Akuntansi Pembelian Kredit Menggunakan Metode PIECES Dalam Upaya Meningkatkan Pengendalian Internal Di Hotel Morazen Surabaya Joshua Yonathan Sugianto; Mulyanto Nugroho
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4787

Abstract

Dalam Penelitian ini diharapkan dapat membantu menilai efektivitas sistem informasi akuntansi pada proses pengadaan bahan baku secara kredit yang dilaksanakan pada departemen food & beverage product  di Hotel Morazen Surabaya serta mengidentifikasi hasil analisis efektivitas tersebut melalui  kerangka PIECES (Performance, Information, Economy, Control, Efficiency, Service). Penelitian dilakukan menggunakann metode kualitatif melalui pendekatan deskriptif. Informan penelitian mencakup pihak-pihak yang berperan dalam sistem pembelian kredit. Teknik pengumpulan data melalui kuesioner, observasi, wawancara, serta studi pustaka. Analisis data dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasilnya menunjukkan sistem yang diterapkan cukup efektif dengan pembagian fungsi yang jelas, dokumen- dokumen yang memadai, catatan akuntansi yang sudah terkomputerisasi dengan baik, serta jaringan prosedur pembelian kredit yang baik sedangkan hasil analisis dengan metode PIECES menunjukkan terdapat kelemahan pada aspek Information (Informasi),  control (Pengendalian), dan Service (Layanan) yang perlu diperbaiki.
The Role of Consumer Pleasure Moderating the Effect of Content Marketing and Price Discount on Online Shopping Decision and Loyalty of Generation Z Abdul Halik; Mulyanto Nugroho
Media Ekonomi dan Manajemen Vol 37, No 1 (2022): January 2022
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.111 KB) | DOI: 10.24856/mem.v27i01.2259

Abstract

The phenomenon of the covid 19 pandemics has changed consumer behavior, especially Generation Z who are proficient with social media, but there needs to be a trigger to want to shop at the marketplace. The purpose of this research is to find out empirically about the role of online shopping as mediation, the effect of content marketing, and price discounts on loyalty. consumers, as well as testing consumer pleasure as a moderator. This study uses a population of students who have shopped online at least 3 times using a sample of 100. Using the incidental sampling technique, you are ready to fill out the google form link. The results of this study found that online shopping has a positive effect on consumer loyalty, but online shopping needs encouragement from content marketing and price discounts that make consumers interested. The finding from moderation is that consumer pleasure weakens the effect of content marketing on online shopping, although not significantly. Meanwhile, consumer pleasure strengthens the effect of price discounts on online shopping, although it is not significant. Based on this research, it is proven that discounted prices are more attractive to consumers because they can perform efficiently during this pandemic.
The Effect of Local Taxes, Capital Expenditure, Investment, and Labour Force on Local Revenue with Economic Growth as an Intervening Variable Nanda Pinandita Ramadhani; Mulyanto Nugroho; Nekky Rahmiyati
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.999

Abstract

This research aims to analyse the effect of local taxes, capital expenditure, investment, and labour force on local revenue with economic growth as an intervening variable in the regency / city in the Eks Karesidenan Pekalongan region year 2018-2023. The approach used is quantitative, using the Structural Equation Modeling (SEM) analysis method based Partial Least Square (PLS). The data analysed is secondary data obtained from the Central Statistics Agency (BPS) and related agencies. The research sample consists of all districts/cities in the Eks Karesidenan Pekalongan Central Java area with a six-year observation period. The results show that local taxes, capital expenditure, and labor force have a significant influence on economic growth, but only local taxes have a significant effect on local revenue. In contrast, investment do not show a significantly effect on economic growth or local revenue. Economic growth also has no significant effect on own-source revenues. Furthermore, the intervening variable of economic growth cannot mediate the relationship between local taxes, capital expenditure, investment, and labour force on local revenue. These findings indicate the need to optimise local tax and capital expenditure management strategies to increase local revenue. In addition, local governments need to pay attention to other factors beyond investment and labour force that can contribute to local revenue and economic growth in a sustainable manner
Perancangan Sistem Informasi Akuntansi Penjualan Sebagai Upaya Peningkatan Pengendalian Internal pada UMKM M’Crepes Lea Berliana Jeni Salih; Mulyanto Nugroho
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9628

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy, yet many still face challenges in financial management due to manual recording systems that are prone to errors, unreliable information, and weak internal control. UMKM M’Crepes, the subject of this study, experiences discrepancies between recorded sales and actual cash caused by its simple manual recording process. This research aims to: (1) analyze the weaknesses of the current sales accounting information system at UMKM M’Crepes, and (2) design a computerized sales accounting information system using Microsoft Access to improve transaction accuracy and internal control effectiveness. A qualitative descriptive case-study approach was employed through observation, interviews, and documentation. The findings reveal that manual recording leads to calculation errors, delays in report preparation, and difficulties in daily cash reconciliation. The designed system includes an integrated database, transaction input forms, data-processing queries, and automated daily and periodic sales reports. This system enhances data accuracy, recording efficiency, information transparency, and supports data-driven decision- making. Therefore, implementing a Microsoft Access–based accounting information system is a strategic solution for UMKM M’Crepes to strengthen internal control and improve operational effectiveness.
Co-Authors Abdul Halik Achmat Maskurochman Agustono, Dyah Oktaviani Sulistyaningrum Alhabsyi, Amru Karim Ambariyanto Ambariyanto Auliya, Fatikhatur Rizki Azizah, Titin Nur Dania Salsabela Ekoputro, Widiyatmo Faizati, Lutfika Arifa Firmansyah, Muhammad Nizar Hendy Widiastoeti Ida Aju Brahma Ratih Imam Sujono Joshua Yonathan Sugianto Lea Berliana Jeni Salih Maulida, Indira Shofia Maulida, Indira Shofia Mochammad Arifin Mohammad Insan Romadhan Mohammad Sihab Ridwan N, Salwa Zahra Nanda Pinandita Ramadhani Nekky Rahmiyati Nila Aprilia Sukmawati Poedjijanto Poedjijanto Puspita, Vida Indira Rizal Mahendra Rodhiyah Rodhiyah Samekto, Deby Siti Mujanah Slamet Riyadi Slamet Riyadi Srie Hartutie Moehaditoyo Syanindita Prameswari Tri Ratnawati Tri Ratnawati Ujianto Ujianto Ulfi Pristiana Ulfi Pristiana Via Wahyuningtyas W, Vika Ramadhina Wahyuni, Vika Triya Weny Astutik Yunita Budi Alifya Miranti Yusi Sri Ratih Ayu