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All Journal International Journal of Education Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Coopetition : Jurnal Ilmiah Manajemen Public Administration Journal (PAJ) KELOLA: Jurnal Ilmiah Manajemen International Journal of Application on Economics and Business Publika : Jurnal Ilmiah Administrasi dan Kebijakan Publik
Paiman Raharjo
Program Pascasarjana Universitas Prof. Dr. Moestopo (Beragama)
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Implementation of Village Budget Management Policies In An Effort to Improve The Welfare of Village Communities in Klaten District Minarni, Sarida; Raharjo, Paiman; Soemarono, Triyuni; Effendy, Khasan; Rachmatsyah, T.Herry
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5280

Abstract

Research of Village Fund for 2024. Government Agency which has Klaten Regency Empowerment Service a an were meanwhile, data analysis techniques are data reduction, data display, conclusion drawing.Research show Management Klaten has carried out the Klaten Regency Regulation 2022 concerning the Klaten Regent Regulation 92 of 2019 Guidelines for Implementing Village Fund Allocation Management. However, in practice, relatively not all work is carried out in an administrative order. Meanwhile, implementation factors are financial. They meanwhile management disposition, it needs to be considered.
Auditor Professionalism and Fraud Prevention: Implications for Good Government Governance Dewi, Kurnia Sari; Raharjo, Paiman; Minarni, Sarida
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3576

Abstract

The concept of good governance has become a normative framework in Indonesia, although the application of its principles is still a serious concern. A democratic system requires a government that is accountable, transparent, and free from corruption, collusion, and nepotism. This study aims to examine the influence of forensic audits, investigative audits, authentic professionalism and fraud prevention efforts on the realization of good governance in Audit Board of the Republic of Indonesia (Badan Pengawas Keuangan/BPK). This study uses a quantitative approach. This study used 104 auditors as samples who were selected through purposive sampling with the criteria of having relevant experience in forensic audits and investigative audits. Data was collected using questionnaires and measured using the Likert scale and analyzed with path analysis. The results of this study show that forensic audits, investigative audits, and auditor professionalism have a positive and significant effect on the fraud prevention.  In addition, fraud prevention has a positive and significant effect on good governance, which shows that fraud prevention plays a role as a mediation variable. The results of this study highlight the need for public institutions to strengthen their audit functions, especially in the field of forensics and investigation, and to ensure that auditors uphold a high level of professionalism. This effort is necessary to create a strong internal control environment that supports transparent and accountable governance.
PENGARUH DEBT TO ASSET DAN DEBT TO EQUITY TERHADAP RETURN ON EQUITY Bima, Muhammad Rizki Aria; Raharjo, Paiman; Karunia, Luki
KELOLA: Jurnal Ilmiah Manajemen Vol 10, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/kelola.v10i1.5948

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada perusahaan industri kesehatan yang terdaftar di Bursa Efek Indonesia. Sektor industri kesehatan dipilih karena memiliki peran strategis dalam perekonomian nasional sekaligus menghadapi dinamika struktur pendanaan yang kompleks. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Sampel penelitian terdiri dari 31 perusahaan yang ditentukan dengan metode purposive sampling berdasarkan kriteria kelengkapan laporan keuangan dan keberlanjutan pencatatan di BEI. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui bantuan perangkat lunak SPSS versi 25 untuk menguji pengaruh simultan maupun parsial antarvariabel. Hasil penelitian menunjukkan bahwa secara simultan DAR dan DER berpengaruh signifikan terhadap ROE, yang berarti struktur pendanaan perusahaan secara keseluruhan mampu menjelaskan variasi tingkat pengembalian ekuitas. Namun, secara parsial, DAR tidak berpengaruh signifikan terhadap ROE, sedangkan DER terbukti memiliki pengaruh positif signifikan terhadap ROE. Temuan ini mengindikasikan bahwa penggunaan modal berbasis ekuitas lebih efektif dalam meningkatkan profitabilitas dibandingkan dengan proporsi utang terhadap aset.
TRANSFORMATION OF MARKETING ROLE STRATEGY IN REALIZING PURCHASE INTENTION Marwan, Jubery; Raharjo, Paiman; Rachmatsyah, T. Herry; Mega, Zahera
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1640-1653

Abstract

The transformation of marketing role strategy through social media is very decisive. This technology raises the views and mindset of society radically, whereas the society is very dependent on the technology used. On the other way, producers have their own views on the involvement of social media in influencing people's purchase intention in possible ways. Through the role of public figures or celebrities, promotion through social media can increase consumer purchase intention. This study aims to analyze the transformation of the role of marketing strategy in realizing consumer purchase intention. The sampling method used quantitative methods with a sample of 98 culinary tourism doer. Where the entire population is used as a sample. The results of the analysis show that; there is an influence of marketing strategy on purchase intention through celebrity endorsement variable.
Co-Authors Abdul Samad Aisyah Sinta Aprilia Nasution Andik Kuswanto Arief Rahman Hakim Bima, Muhammad Rizki Aria Dewi, Kurnia Sari Dwi Fitri Apriani Effendy, Khasan Herinto Sidik Marwan, Jubery Mega, Zahera Minarni, Sarida Muhammad Raditya Saputra R Luki Karunia Rachmatsyah, T. Herry Rachmatsyah, T.Herry Roy Tumpal Pakpahan Soemarono, Triyuni Uray Suhartono Zahera Mega Utama Zakiah Iryani Rahman