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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Auditing, Finance, and Forensic Accounting Jati: Jurnal Akuntansi Terapan Indonesia
Adi Darmawan Ervanto
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Kandungan Informasi Laba dan Arus Kas Perusahaan Prospector dan Defender (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Bfek Jakarta) Ervanto, Adi Darmawan; Sudarma, Made
TEMA Vol 5, No 2 (2004)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v5i2.129

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris mengenai pengaruh informasi laba dan arus kas terhadap return saham serta perbedaan antara pengaruh informasi laba, terhadap return saham perusahaan prospector dengan perusahaan defender. Pengelompokan perusahaan ke dalam prospector dan defender dilakukan menggunakan common factor analysis dengan variabel yaitu: rasio jumlah karyawan terhadap penjualan, price-to-book value, rasio capital expenditure terhadap nilai pasar ekuitas, dan rasio capital expenditure terhadap total aktiva Data dianalisis mengunakan analisis regresi berganda. Hasilnya menunjukkan bahwa pada perusahaan prospektor, laba berpengaruh signifikan dengan return saham. Arus kas operasi berpengaruh signifikan dan berhubunganpositif dengan return saham. Pada perusahaan defender, hanya arus kas pendanaan berpengaruh signifikan dan berhubungan positif dengan return saham.Hasil uji t menunjukkan perbedaan antara pengaruh laba,arus kas operasi, arus kas investasi dan arus kas pendanaan terhadap return saham perusahaan prospektor dan perusahaan defender. Secara umum, penelitian ini menunjukkan bahwa informasi laba dan arus kas akan lebih superior jika pengguna juga memperhatikan apakah perusahaan merupakan prospektor dan defender.Kata kunci: kandungan informasi, laba, arus kas, prospektor, defender
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA) Akhmad Zainul Abidin; Adi Darmawan Ervanto
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.957

Abstract

This research aims to empirically examine the influence of carrer motivation, economic motivation, degree of motivation and achievement motivation influence to respons accounting student to follow CPA Exam. This research used primary data by making inquiries in the form of questionnaires distributed to respondents who are are still active students in the accounting department of the Economics Faculty, Trunojoyo University.Population within this research was extention accountancy student of Economics Faculty Trunojoyo University about 84. So the population used as criteria based as a sample called research techniques or purposive sampling. The analytical method used is multiple regression analysis, in which multiple linear regression analysis aimed to determine the effect of the variables carrer motivation, economic motivation, degree of motivation and achievement motivation of effect respons accounting student to follow CPA Exam.The results of this research indicated that degree motivation does not significantly influence to respons accounting student to follow CPA Exam. While the carrer motivation, economic motivation, and achievement motivation significantly influence to respons accounting student to follow CPA Exam.
Potret Strategi Going Concern UMKM Pandai Besi Celurit Bermotif Madura Yuni Rimawati; Adi Darmawan Ervanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 2: October 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i2.10602

Abstract

Penelitian ini bertujuan untuk memberikan gambaran keunikan strategi going concern pandai besi tokang pandhih Jokotole yang memproduksi celurit bermotif sehingga UMKM ini mampu bertahan bahkan sudah dijalan oleh beberapa generasi. Penelitian ini menggunakan  pendekatan studi kasus configurative ideographic studies untuk menganalisis data. Simpulan penelitian ini adalah  Haji Masduri menerapkan strategi menjaga kualitas produk untuk menjaga kepercayaan pelanggan. Pengembangan usaha menjadi usaha yang memiliki ijin usaha dengan brand “Jokotole” adalah fasilitas Pemerintah yang diterima Haji Masduri. Setelah memiliki ijin usaha, Haji Masduri dapat mengakses lebih banyak fasilitas dari Pemerintah. Dalam manajemen operasional bisnis Haji Masduri menjalankan strategi  spesialisasi kerja bagian produksi, sistem upah persenan (bagi hasil) berdasarkan harga jual pada tenaga kerja celurit bermotif, dan “memanfaatkan jaringan” yang dimiliki untuk memperoleh bahan baku ayng berkualitas tanpa meninggalkan rumah (tempat usaha).  Strategi menjaga cash flow yang dilakukan oleh Haji Masduri adalah dengan sistem produksi pesanan dan uang muka 50%. Dampak dari kualitas produk yang terjaga, Haji Masduri dapat menerapkan strategi penentuan harga jual tanpa proses tawar menawar dari pemesan celurit bermotif.
Mompreneurs: Standing Up With Life Choices, Family Support, Patriarchal Culture in Madura, and The Covid-19 Pandemic Yuni Rimawati; Habi Bullah; Adi Darmawan Ervanto
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 8 No. 2 (2022): IJBE, Vol. 8 No. 2, May 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.2.206

Abstract

This study aims to explore the learning experience of mompreneurs who have studied in college with patriarchal culture setting in Madura in combating the crisis caused by the covid-19 pandemic. This study used a case study methodology with a multi-case approach. Data were obtained through observations, interviews, and digital tracing. This study reveals that based on all the cases, being mompreneurs and not working in the formal sector is a choice to focus on running the duty as a mother and on getting full support from husband and family. In running the business and family, there is collective consciousness that all the revenue received by family members are blessings (rejeki) from Allah by getting it through halalan tayyiban principle. The promotions have used social media with various intensities. The Covid-19 Pandemic significantly affects mompreneurs whose primary basis is in-person selling, while online selling was not affected. The experimental learning during the Covid-19 Pandemic is maximizing promotions through social media, cutting operational costs, changing the payroll system to profit sharing, and broadening the business lines. Keywords: mompreneurs, the patriarchal, family support, the covid-19 pandemic, learning experience
Co-Authors Akhmad Zainul Abidin Habi Bullah Made Sudarma Yuni Rimawati Yuni Rimawati