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All Journal DINAMIKA DOTCOM Measurement : Jurnal Akuntansi Bisma: Jurnal Bisnis dan Manajemen JAIM (Jurnal Abdi Masyarakat) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal Pengabdian Kepada Masyarakat
Djoko Sugiono
STIE Malangkucecwara Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Akuntansi Bisnis

 1 
Peranan Buku Pembantu Sebagai Rincian dari Buku Besar Dalam Menentukan Harga Pokok Produksi (Studi pada Percetakan Andromedia Malang) Djoko Sugiono
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.772 KB)

Abstract

Based on the results of analysis, show that the subsedledger is a record of the details in the ledger in the manufacture of products start from production process to become finished products ready to be marketed, where the data is taken from the source. While the ledger containing the total costs incurred in the manufacture of those products where the data is taken from the daily journal that has been recapitulated. Thus it can be said in the manufacture of these products in total costs appear in the ledger, while the details of such costs in the subsedledger, which the company is based on the order subsedledger stated in the cost of the card or charge card. Based on this , management can determine production costs inherent in the order that has already produced, but on the balance sheet date has not been handed over to the buyer, and are presented in the balance sheet as the cost of finished goods inventory. In addition, management can also determine production costs attached to the orders on the balance sheet date still under construction, and is presented in the balance sheet as cost of product inventory in the process.
Pengaruh Good Corporate Governance & Corporate Social Responsibility terhadap Kinerja Keuangan (The Influence of GCG and CSR on Financial Performance) Sugeng Hariadi; Dina Rensita Putri; Djoko Sugiono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.327 KB) | DOI: 10.35606/jabm.v29i1.1022

Abstract

This study aims to determine the effect of DKI (Independent Board of Commissioners), DD (Board of Directors), KI (Institutional Ownership), KM (Managerial Ownership), and CSR on the Financial Performance of the Mining Industry listed on the IDX in 2015-2019. Quantitative descriptive approach is the type of this research. With secondary data from the annual financial statements listed on the IDX through (www.idx.co.id) 2015-2019. With a sample of 17 companies from the mining industry taken by purposive sampling method. This study uses descriptive analysis techniques, simple & multiple linear hypothesis testing. This research results that the Independent Board of Commissioners, Institutional Ownership, and CSR have a significant positive effect on Financial Performance. Meanwhile, the Board of Directors and Managerial Ownership have no influence on the Company's Financial Performance.
Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems) Lating, Ali; Lating, Fadil Abdullah; Sugiono, Djoko; Liana, Yuyuk
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.201 KB) | DOI: 10.35606/jabm.v28i2.931

Abstract

This study aims to analyze the factors that affect the satisfaction of users of academic information systems. The factors tested in this study were: system quality, information quality, and perceived usefulness. The research population is STIE Malangkuçeçwara students batch 2014, with a sample of 193 respondents as users of academic information systems. Data was collected using a questionnaire distributed through mass media (WhatsApp and Line). Data were analyzed using partial least squares. The results showed that the quality of information, system quality and perceived usefulness affect user satisfaction.
Co-Authors Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Aruning Puspita, Dyah Bunyamin Bunyamin Bunyamin Bunyamin Darti Djuharni Dina Rensita Putri Dyah Aruning Puspita Eka Sari, Bela Dwi Firliany Ahlia Adenia Kautsar Ramdhani , Amritsal Kusnanto, Anang Amir Lating, Fadil Abdullah Lating, Noval Ali Lidia Andiani Lidia Andiani Moh. Syadeli Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muslichah Muslichah Permata Sari, Yossi Indah Prajoga, Uke Purwanto, Nanang Sa’adah, Lailatus Setiawan, Januar Agung Sherly Hesti Erawati Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sonhaji Sonhaji Sugeng Hariadi Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Uke Prajoga Uke Prayoga Widanarni Pudijiastuti Yuyuk Liana Zainul Arifin