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All Journal INTEGRITAS : Jurnal Pengabdian Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JUMAD Journal Management, Accounting, & Digital Business
Koeshardjono, R Hery
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implications of Go-Jek Driver Fictional Order Fraud in Increasing Profits From Driver Points Koeshardjono, R Hery; Suharsono, Judi; Ardiansyah, Edi Irgi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1301

Abstract

The purpose of this research is to determine the effect of fraud on fictitious orders from GO-JEK drivers in increasing profits from point drivers. A case study was carried out at PT GO-JEK, Probolinggo City. The type of research used is quantitative research with an associative approach. The population chosen was GO-JEK drivers from Probolinggo City which has a population of 250 people. By taking a sample of 35 people using probability sampling techniques. The research results for the first month of the Chi-square test showed a p-value of 0.251, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1050,000 > χ 2 table is 5.99146, meaning there is enough data to accept H1 and reject H0, so there is an effect of fraud on increasing profits. For the second month, the Chi-square test results obtained a p-value of 0.244, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1120,000 > χ 2 table is 5.99146. Also with enough data to accept H1. This means that H0 is rejected, so there is an effect of fraud on increasing profits.
Pengaruh Kualitas Pelayanan dan Harga Terhadap Kepuasan Pelanggan pada UD. Probo Sakti Kota Probolinggo Sebagai Pengusaha Penjualan Ayam Potong Firdaus, M Amin; Haris, R Abdul; Koeshardjono, R Hery
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 6 (2024): JUMAD: December 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i6.2117

Abstract

This research aims to examine the partial and simultaneous influence of service quality and price on customer satisfaction at UD. Probo Sakti Probolinggo City as an entrepreneur selling broiler chickens. This type of research uses quantitative descriptive with surveys and causal associative. The population was 112 people, with the sampling technique used in this study being simple random sampling. The data uses a questionnaire with data analysis techniques using validity tests, reliability tests, classical assumption tests, multiple linear tests, determinant coefficients, and hypothesis tests. The results show that service quality and price simultaneously and partially have a significant effect on customer satisfaction at UD. Probo Sakti Probolinggo City.
Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index Koeshardjono, R Hery; Wilamsari, Feni; Maisyaroh, Maulida Putri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1552

Abstract

The study aims to examine the effect of free cash flow and leverage on earnings management, as well as to assess the influence as moderator is Good Corporate Governance Index in this relationship. The research focuses on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative method was employed, implementing regression on panel data to evaluate the direct effects, and Moderated Regression Analysis to test the moderating role of the Good Corporate Governance Index. The study involved secondary data collected from financial statements and corporate governance reports.  The findings indicate that both free cash flow and leverage have a significant negative effect on earnings management. Furthermore, the Good Corporate Governance Index significantly moderates the relationship between leverage and earnings management, indicating that stronger governance mechanisms can influence opportunistic financial behavior. However, the GCG Index does not moderate the relationship between free cash flow and earnings management. These findings highlight the importance of effective corporate governance in constraining earnings management practices within the consumer goods industry.
Optimalisasi Pemanfaatan MOL (Mikroorganisme Lokal) Nasi Basi Sebagai Pupuk Organik Ramah Lingkungan Koeshardjono, R Hery; Sulistyowati, Retno; Hartanti, Aprilia; Hamidun, Hamidun; Hikam, Rifki Abdul; Utami, Liana; Wulandari, Lusiana; Novita Sari, Endah
INTEGRITAS : Jurnal Pengabdian Vol 7 No 2 (2023): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i2.3491

Abstract

Di desa Tegalrejo nasi basi biasanya dibuang percuma tanpa di manfaatkan bahkan dibuang, akibatnya dapat terjadi pencemaran tanah, air maupun udara, menyebabkan bau tidak sedap dan untuk mengurangi limbah tersebut, agar lingkungan terbebas untuk itu kami berupaya mengelola limbah tersebut menjadi pupuk organik melaluipembetukan MOL (Mikro-Organisme Lokal). Tujuan kegiatan pengabdian kepada masyarakat ini yaitu untuk membuat MOL dengan bahan baku dari limbah nasi basi sebagai pupuk organik ramah lingkungan. Metode yang digunakan yaitu metode ceramah dan demontrasi pembuatan MOL kepada petani dan ibu-ibu kader Desa Tegalrejo.Kegiatan ini dilakukan dengan pemberian materi melalui power point lalu melakukan demontrasi sehingga penyuluhan ini memiliki keberhasilan yaitu petani dan ibu-ibu kader memiliki pengetahuan dan kemampuan dalam membuat MOL dari nasi basi untuk menjadi pupuk organik yang ramah lingkungan.
Co-Authors Aprilia Hartanti Ardiansyah, Edi Irgi Firdaus, M Amin Hamidun, Hamidun Haris, R Abdul Hikam, Rifki Abdul Maisyaroh, Maulida Putri Novita Sari, Endah RETNO SULISTYOWATI Suharsono, Judi Utami, Liana Wilamsari, Feni Wulandari, Lusiana