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Green Accounting Disclosure As A Determinant Of Financial Report Performance And Company Value, Best Manufacturing Companie Based On Forbes Indonesia Magazine Aruning Puspita, Dyah; Kautsar Ramdhani , Amritsal; Sugiono, Djoko
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and explain the effect of green accounting disclosure variables on company financial performance and firm value. This type of research used in this research is quantitative research. The variables in this study are green accounting disclosure as the independent variable, company financial performance and firm value as the dependent variable. This study uses secondary data on the 50 best manufacturing companies based the Indonesian Forbes magazine that participated in the PROPER program. The results show that: there is no significant effect between Green Accounting Disclosure on Company Financial Performance and there is a significant negative effect between Green Accounting Disclosure on Firm Value
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.
DEBT COVENANT, FINANCIAL DISTRESS DAN PENGARUHNYA TERHADAP KONSERVATISME AKUNTANSI Puspita, Dyah Aruning; Permata Sari, Yossi Indah; Sugiono, Djoko
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.5602

Abstract

This research was conducted with the aim of knowing the effect of debt covenant and financial distress on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021. The research method use quantitative causality approach. Sampling technique used is purposive sampling and obtained sample of 34 consumers goods manufacturing company. Data processing by using Statistical Program for Social Science (SPSS) version 29. The results of this research indicate that debt covenant negative effect and significant on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021, financial distress doesn’t effect and insignificant on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021.
PERSEPSI BIAYA PENDIDIKAN, MOTIVASI TERHADAP PILIHAN KARIR PAJAK MELALUI MINAT MENGIKUTI BREVET PAJAK SEBAGAI INTERVENING Puspita, Dyah Aruning; Setiawan, Januar Agung; Sugiono, Djoko
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 2 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i2.6742

Abstract

The purpose of this research is to find out how much influence the cost of education has on social motivation and career motivation in taxation career choices through interest in participating in brevet as an intervening variable at STIE Malangkucecwara(ABM). Data source using primary data and sampling techniques using purposive sampling with the number of samples 105 respondents using SmartPLS 3.0. The results of the research on the variable costs of education, social motivation and career motivation have no effect on career choices in the field of taxation, while tax brevets can intervene social motivation and career motivation with career choices in the field of taxation
Pencegahan Stunting, Wujudkan Generasi Emas Indonesia Berkualitas Arifin, Zainul; Sa’adah, Lailatus; Erawati, Sherly Hesti; Sugiono, Djoko
Jurnal ABM Mengabdi Vol 11 No 2 (2024): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i2.1494

Abstract

This community service activity aims to provide knowledge and awareness about how important it is to prevent stunting, because stunting is a serious problem that affects the growth and development of children due to malnutrition (PE / micronutrients) of pregnant women, which has an impact on fetal growth, Infants before and early birth, and is an indicator of chronic nutritional status that describes the disruption of overall socioeconomic conditions in the past, especially in the first 2 (two) years of a child's life whose impact is difficult to correct. Service activities are carried out through socialization, counseling, mentoring, and concrete actions. Service activities are carried out through socialization, counseling, mentoring, and concrete actions. The participation of Lazis Sabilillah's assisted mothers is very good and contributes actively in providing advice and direction related to the implementation of activities. The impact of this mentoring activity is expected to help reduce stunting rates, especially in Blimbing Village and Malang City in general, besides that it is expected to increase local community knowledge on how to prevent stunting. This activity is a breakthrough from Lazis Sabilillah to proactively support government programs in stunting prevention in Indonesia
Literasi Manajemen Mental dan Spiritual Untuk Membangun Kualitas Diri Arifin, Zainul; Sa’adah, Lailatus; Erawati, Sherly Hesti; Sugiono, Djoko
Jurnal ABM Mengabdi Vol 12 No 1 (2025): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i1.1583

Abstract

This community service activity aims to provide knowledge and understanding to the community about Literacy of mental and spiritual management, namely; The ability to manage and develop one's mental and spiritual health which involves understanding oneself, managing emotions, and developing strategies to improve mental and spiritual well-being. Mental and spiritual management literacy can help improve the quality of life and build better relationships with oneself, others, and the environment. Service activities are carried out through socialization, counseling, mentoring, and real actions. The participation of Lazis Sabilillah's fostered women is very good and actively contributes to providing advice and direction related to the implementation of activities. The impact of this mentoring activity is expected to help partners in balancing emotions, developing themselves, establishing better relationships, and achieving inner peace. The purpose of this service is to; Improving mental health, productivity, social relationships, quality of life and the achievement of personal goals of Laziz Sabilillah's assisted mothers
Manajemen Parenting Untuk Meningkatkan Percaya Diri Anak Bunyamin, Bunyamin; Munfaqiroh, Siti; Sa’adah, Lailatus; Erawati, Sherly Hesti; Arifin, Zainul; Sugiono, Djoko
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1409

Abstract

Educating children is not an easy matter. Parents' mistakes in implementing parenting patterns can influence children's behavior in the future. Therefore, it is important for parents to learn correct parenting principles so they can form positive characters in their children. The aim of parenting to build children's character is to; (1) ensuring the health and safety of children, (2) preparing children to live as productive adults, (3) transmitting cultural values. The aim of implementing this community service program is (1) to contribute to the development of the character of disadvantaged children sheltered by Lazis Sabilillah Malang, (2) to provide knowledge to parents as the main factor that builds the family's personality, (3) to increase self-confidence for Orphaned and underprivileged children under the guidance of Lazis Sabilillah. The targets of this activity are parents of orphans and poor people assisted by Lazis Sabilillah Malang. This Community Service Program activity was held on Monday, September 11 2023, located at the Sabilillah Mosque in Malang and went smoothly. Parents of orphans and poor people assisted by Lazis Sabilillah are very happy, they have gained knowledge about how to build children's character so that they have self-confidence and a good and strong personality.