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All Journal Progress: Jurnal Manajemen dan Akuntansi Prospect : Jurnal Manajemen dan Akuntansi
Rusmiyatun Rusmiyatun
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Decision Sciences, Operations Research & Management

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Implementasi Good Corporate Governance dalam Pengelolaan Dana BOS di SMP Negeri 18 Purworejo Kamaliah Kamaliah; Rusmiyatun Rusmiyatun; Wiyonoroto Wiyonoroto
Progress Vol. 19 No. 1 (2026): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v19i1.235

Abstract

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.
Analisis Pengaruh Store Atmosphere Terhadap Keputusan Pembelian pada Jodo Plaza Purworejo Achmad Thafthazani; Wiyonoroto Wiyonoroto; Rusmiyatun Rusmiyatun
Prospect : Jurnal Manajemen dan Akuntansi Vol. 13 No. 1 (2024): Prospect : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

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Abstract

This study aims to determine whether partially general interior, store layout, and interior display have a positive and significant effect on purchase decisions, and to simultaneously determine whether store exterior, general interior, store layout, and interior display have a positive and significant effect on purchase decisions. The research was conducted on consumers at Jodo Plaza Purworejo. The study was analyzed using multiple linear regression analysis with t-tests and F-tests involving the variables store exterior (X1), general interior (X2), store layout (X3), interior display (X4), and purchase decisions (Y). The calculation results yielded the regression equation Y = 2.466 + 0.784 X1 + 0.254 X2 + 0.354 X3 - 0.112 X4 + e. This means that if the values of store exterior, general interior, store layout, and interior display variables on the research object are equal to zero, then the level or magnitude of the purchase decision variable is 2.466. The testing of the first hypothesis (H1) resulted in a significance value (sig) of 0.00 (P<0.05) and a positive value of 8.660, meaning that partially, store exterior (X1) has a significant effect on purchase decisions (Y) and is accepted. The second hypothesis (H2) yielded a sig value of 0.002 (p < 0.05) and a positive value of 3.192, meaning that partially, general interior (X2) has a significant effect on purchase decisions (Y) and is accepted. The third hypothesis (H3) produced a sig value of 0.000 (p < 0.05) and a positive value of 4.763, meaning that partially, store layout (X3) has a significant effect on purchase decisions (Y) and is accepted. The fourth hypothesis (H4) resulted in a value of 0.153, and the t-test showed -1.441. With a sig value of 0.153 (p > 0.05) and a negative value of -1.441, it means that partially, interior display (X4) has a significant effect on purchase decisions (Y) and is rejected. The ANOVA test yielded an F-value of 102.521, with a positive significant value of 0.000 (p < 0.05), indicating that the fifth hypothesis (H5) that store exterior, general interior, store layout, and interior display simultaneously have a significant effect on purchase decisions (Y) and is accepted.
Analisis Faktor-Faktor yang Mempengaruhi Underpricing Saham pada Penawaran Umum Perdana (Initial Public Offering) di BEI Tahun 2020-2022 Wildan Rafendra; Rusmiyatun Rusmiyatun; Nur Edi Cahyono
Prospect : Jurnal Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Prospect : Jurnal Manajemen dan Akuntasi
Publisher : STIE Rajawali Purworejo

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Abstract

This study aims to analyze the factors that influence stock underpricing in initial public offerings on the Indonesia Stock Exchange (IDX), from 2020 to 2022. This study analyzes the factors that influence underpricing which consist of variables of Underwriter Reputation, Company Age, Return On Asset and Financial Leverage in initial public offerings (IPOs). By using purposive sampling method, the number of samples in this study were 48 companies. Data analysis used Partial T Test and Simulant F Test (F-Test). The partial t test results show that IPO stocks on the IDX have a negative effect on underpricing, only Financial Leverage has a positive effect on underpricing. The F-Test results found that only the independent variables Underwriter Reputation, Company Age, Return On Assets and Financial Leverage have a significant effect on underpricing. The coefficient of determination shows 66.6%, indicating that the ability of the independent variables of underwriter reputation, company age, return on assets and financial leverage to the dependent variable underpricing is 66.6% while 33.4% is explained by other variables such as company size, earnings per share, return on equity, percentage of shares offered.
Co-Authors Achmad Thafthazani Kamaliah Kamaliah Nur Edi Cahyono Wildan Rafendra Wiyonoroto Wiyonoroto