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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Kendali Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan International Journal of Economics, Accounting, and Management
Mulyanto Nugroho
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Transparansi, Akuntabilitas, Dan Kepercayaan Publik Dalam Pengelolaan Dana Desa Terhadap Kemajuan Desa Kemiri Sidoarjo Nimas Siwi Maharshy; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2554

Abstract

The purpose of this study was to examine the influence of transparency, accountability, and public trust in the management of village funds on village progress, especially in Kemiri Village, Sidoarjo District. The population studied in this study was Kemiri Village, and the research methodology used was descriptive quantitative sampling with a sample size of 100 respondents. Researchers used SPSS 22 (Statistical Product and Service Solution), which includes determination test (R2), t test, f test, and multiple regression analysis test. The research findings show that although the public trust variable has little effect on village progress, the transparency and accountability variables have a positive and significant effect on the progress of Kemiri village.
Analisis Komparatif Tingkat Kesehatan Bank dengan Metode RGEC dan Zmijewski pada Bank Swasta dan Bank BUMN Paramita Nidan Paramesti; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2585

Abstract

This study aims to see how the difference in financial performance between state-owned banks and national private banks through analysis from 2019 to 2022, using the RGEC approach to measure the level of bank health and the Zmijewski model to measure financial distress. With descriptive and comparative research types, as well as a quantitative approach, secondary data from four state-owned banks (Mandiri, BRI, BNI, BTN) and four private banks (BCA, CIMB, Danamon, Permata) were used. The analysis shows that private banks and state-owned banks do not have significantly different health levels in terms of risk profile (LDR and NPL), GCG, and earnings (NIM, ROA, BOPO). However, there are differences in the capital aspect (CAR). Overall, based on the Zmijewski X-score method, between private banks and state-owned banks do not have significantly different financial distress conditions. In conclusion, from 2019 to 2022, both state-owned banks and private banks show healthy financial conditions. Even though there are differences in the capital aspect, the overall health of state-owned banks is not significantly different from private banks.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Keandalan Laporan Keuangan David Prasetyo; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2661

Abstract

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.
Pengaruh PBV Dan DER Dengan PER Sebagai Intervening Terhadap Harga Saham Pada Perusahaan Sektor Farmasi Hariadi Rizky Prestasi Akbar; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2673

Abstract

Analyzing the impact of PBV, DER, and PER on stock prices, including the influence of PBV and DER on PER, and the intervening role of PER in the PBV and DER dynamics, this study involves nine pharmaceutical companies listed on the Indonesia Stock Exchange, utilizing SmartPLS software. Findings indicate PBV significantly affects stock prices, whereas DER and PER show negligible impact. Both PBV and DER do not influence PER, and PER refrains from intervening in the interplay between PBV and DER concerning stock prices. Despite investor assessments prioritizing book value over indebtedness, the EPS-represented stock acquisition holds minimal influence on investor decisions, leading to PER's inconspicuous impact on stock prices. Contributions of DER and PER to stock values, implications of PBV and DER on PER, and PER's intervening role in the PBV-DER dyad have relatively small effects on stock prices. Consequently, the hypotheses, except for PBV's distinctive influence on stock valuations, are rejected in this intricate analysis.
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 : Pusat Riset dan Inovasi Nasional

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.
Analisis Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah di Pulau Madura Bernike Trivena Noveliana; Mulyanto Nugroho
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.326

Abstract

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.
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
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
Analisis Kualitas Informasi Akuntansi Dan Risiko Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti) Terhadap Efektivitas Pengelolaan Keuangan Di Direktorat Pembinaan Masyarakat Polda Jatim Intan Pandini; Mulyanto Nugroho; Mochammad Arifin
Jurnal Ekonomi Manajemen dan Bisnis Vol. 6 No. 1 (2025): JURNAL EKONOMI MANAJEMEN DAN BISNIS
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jubis.v6i1.2581

Abstract

The Directorate of Community Development of the East Java Regional Police is a work unit with an annual budget allocation of around Rp10 billion. The effectiveness of financial management is important to support various community development programs. This study aims to analyze the implementation of the Agency-Level Financial Application System or called SAKTI at the Directorate of Community Development of the East Java Regional Police. The focus of the study includes the quality of accounting information generated by the application, implementation risks analyzed using SAS Number 94, and the effect of the application on the effectiveness of financial management. The results showed that SAKTI improved the quality of accounting information through indicators of understandability, timeliness, reliability, and relevance. However, risks were found such as dependence on technology, limited application features, and personnel shortages. This study recommends strengthening user training and internal controls to mitigate these risks. These findings contribute to optimizing the use of SAKTI to support transparent and accountable financial governance in government agencies.
Kreativitas Pembuatan Batik Berbasis Kearifan Lokal sebagai Daya Tarik Pengunjung Desa Wisata Kertosari, Pasuruan Widiyatmo Ekoputro; Mulyanto Nugroho; Hamaz Zazirah Zam Zam Fath; Azizah Adhelia Wulandari; Adinda Mufida
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1863

Abstract

This community service program focuses on empowering the local community of Kertosari Village, Purwosari District, Pasuruan Regency, through creative batik-making based on local wisdom. This activity aims to support the development of sustainable ecotourism and enhance the competitiveness of tourist destinations in the global era. Tourism, as defined in Indonesian Law No. 10 of 2009, includes activities aimed at recreation, self-development, and exploration of local attractions. Kertosari Village, recipient of the 2019 Indonesia Sustainable Tourism Award, has strong potential as an ecotourism village with unique natural and cultural assets. Through training and capacity-building, this program seeks to equip local residents with batik-making skills that can serve as cultural products for tourism promotion. Funded by Universitas 17 Agustus 1945 Surabaya and supported by community partners, this initiative includes training sessions, seminars, and publications in SINTA-accredited journals and digital platforms. The expected outcomes are increased community participation in tourism, enhanced creative skills, and economic empowerment. Ultimately, this program aims to strengthen the identity of Kertosari Village as a sustainable tourist destination, while preserving local cultural heritage through batik.
Co-Authors Adinda Mufida Azizah Adhelia Wulandari Bernike Trivena Noveliana David Prasetyo Hamaz Zazirah Zam Zam Fath Hariadi Rizky Prestasi Akbar Ida Aju Brahma Ratih Intan Pandini Mochammad Arifin Mohammad Sihab Ridwan Nanda Pinandita Ramadhani Nekky Rahmiyati Nimas Siwi Maharshy Paramita Nidan Paramesti Slamet Riyadi Widiyatmo Ekoputro Yunita Budi Alifya Miranti