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All Journal Measurement : Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Akuntansi Bisnis & Manajemen (ABM) Bulletin of Management and Business
Mohamad Soedarman
STIE Malangkucecwara Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PERENCANAAN DAN EVALUASI PROGRAM TRAINING Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 2 (2001): Oktober
Publisher : STIE Malangkucecwara

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Abstract

When Should you evaluate training? The most people would respond by saying? at the end of the training of course!?. If that?s what you thought than, you may need to think again. Evaluation should be the first step, rather than the last. There are a simple model of training, generally referred to as the ?Training cycle?, and only then as a means of introducing a few ideas about measuring the success of a training event . In an attempt to overcome the problem of difficulty in identifying the results of management training, Warr, Bird and Rackham proposed what was than seen as a radical approach. Fundamentally, the nation was that ech stage of the training Cycle should be evaluated before moving on to a subsequent stage. Surveys of training program evaluation methods used by American businesses generally show, however, that most companies measure the impact of training by considering workers? reactions to the training, workers? learning from the training, or the impact of training on workers? behavior. Several of the companies convert the results from training into monetary terms in order to calculate an ROI on the training investment. The failure of most firms to calculate the ROI on their training investments appears to be due to the perceived difficulties in quantifyng training benefits, separating the influence of training on performance improvement from other factors, and gathering the data that are necessary for an ROI calculation. Table III and IV provides a summary of the cases for which the ROI in training at American businesses was calculated. For each company, the performance measure, and the estimated ROI s are shown. The main result that stand out from the tables are that the estimated ROIs are extremely high, ranging from 100 to 5900 percent.
Pengaruh Tingkat Financial Distress dan Ukuran Perusahaan Terhadap Konservatisme Akutansi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aimed to investigate the effect of financial difficulties and the level of company size on the level of accounting conservatism. In determining the condition of financial difficulties researchers used financial ratio analysis that profit margin ratio and financial leverage. As for the size of the company using the number of shares outstanding. This study refers to the results of research conducted by Luciana Spicca (2003). Eko Widodo (2005), Nathania Pramudhita (2012), and Ike Restu Prahara (2014). Variables used in this research is the profit margin, financial leverage, company size, and accounting conservatism. The population in this study is from four mining companies mining subsectors listed in the Indonesia Stock Exchange in 2015. The sample in this study using purposive sampling method. Then from the criteria set elect 16 of the 41 companies in the sample. The results using multiple linear regression showed that the profit margin ratio is not striving to accounting conservatism with a probability value of 0.077. Financial leverage has no effect on accounting conservatism with a probability value of 0.143. Firm's size has no effect on accounting conservatism with a probability value of 0.324. Simultaneously three variables affect the accounting conservatism with probability value 0,000. The results of this study concluded that the greater the value of the financial distress ratio and size of the company's simultaneously, then anticipate the company to conservative measures will be even greater.
REAKSI PASAR TERHADAP PERISTIWA STOCK SPLIT DI BURSA EFEK INDONESIA (BEI) PADA MASA PANDEMI COVID 19 Lindananty Lindananty; Mohamad Soedarman
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 18, No 2 (2021)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v18i2.2514

Abstract

The stock split that was carried out during the Covid 19 pandemic became interesting and important to study, because the Covid 19 pandemic was a major event with a global impact.  This study aims to find empirical evidence of market reactions to stock splits carried out by 11 companies from August 2020 to October 2021.  The results showed that there was no difference in AR before and after the stock split. There is a difference in TVA before and after the stock split, but the average TVA value befor the stock split is higher than after the stock splitKeywords: Covid 19 Pandemic, market reaction, stock split, abnormal return, trading volume activity  Stock split yang dilakukan pada masa pandemi Covid 19 menjadi menarik dan penting untuk diteliti, karena peristiwa pandemi Covid 19 merupakan peristiwa besar yang berdampak global.  Penelitian ini ditujukan untuk menemukan bukti empiris reaksi pasar terhadap stock split yang dilakukan oleh 11 perusahaan pada bulan Agustus 2020 hingga bulan Oktober 2021.  Diperoleh hasil bahwa tidak ada perbedaan AR sebelum dan sesudah stock split.  ada perbedaan TVA sebelum dan sesudah stock split namun rata-rata nilai TVA sebelum stock split lebih tinggi dibandingkan setelah stock split. Kata kunci:  Pandemi Covid 19, Reaksi pasar, stock split, abnormal return, trading volume activity 
Pengaruh Compound Annual Growth Rate, Drawdown, Expense Ratio, Dan Total Asset Under Management Terhadap Pengambilan Keputusan Berinvestasi Pada Dana Reksa Mohamad Soedarman; Putrin Mar’ah Afifah; Abdul Kadir Usri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4064

Abstract

This study aims to determine the effect of compound annual growth rate, drawdown, expense ratio, and total asset under management on student investment decisions in mutual fund products. The type of research used in this study is non-case quantitative research. The sample in this study found 92 samples obtained from filling out questionnaires via google forms to students who are belonging to the investment group on telegram social media. The sampling method used is a purposive sampling method with the criteria that students are active, interested in investing in mutual funds, and have invested in mutual funds. Based on the regression analysis, the compound annual growth rate and total asset under management have a positive and significant effect on student investment decisions in mutual fund products, while the drawdown and expense ratio variables have no effect on student investment decisions in mutual fund products.
PENGARUH PROFITABILITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN PAJAK TERHADAP STRUKTUR MODAL LAILATUS SA'ADAH; Mohamad Soedarman; Erina Priscilla Natalia
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4057

Abstract

The purpose of this study was to analyze the effect of profitability, business risk, firm size and tax on capital structure. The sample from this study used 19 companies from 65 property and real estate companies on the Indonesia Stock Exchange (IDX) for the 2018-2020 period which were taken using the purposive sampling method. Tests in the study used multiple linear regression techniques and for hypothesis testing, used the coefficient of determination (R2) and t-test. The results of this study identify that the variables of profitability, business risk, and firm size do not affect capital structure, while taxes have a significant and positive influence on capital structure.  
PERLAKUAN AKUNTANSI ASET BIOLOGIS MENURUT IAS 41 AGRICULTURE DAN PSAK 69 (STUDI PADA PTPN XII KEBUN TEH WONOSARI) Mohamad Soedarman; Dechivera Sumengkar; Lailatus Sa’adah
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4620

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimanakah pengelolaan akuntansi aset biologis menurut International Accounting Standart 41 Agriculture dan Pernyataan Standar Akuntansi Keuangan 69. Objek penelitian ini adalah PT Perkebunan Nusantara XII kebun teh Wonosari. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Dalam penelitian ini  teknik pengumpulan data menggunakan data primer dan sekunder. Sumber  pengumpulan data menggunakan metode : dokumentasi, observasi dan wawancara. Teknik Analisis data dalam penelitian ini dimulai dari pengumpulan data (data collection), reduksi data (data reduction), penyajian data (data display), analisa data dan penarikan kesimpulan. Hasil penelitian menemukan bahwa (1) PT Perkebunan Nusantara XII kebun teh Wonosari diketahui telah melakukan perlakuan akuntansi aset biologi baik dalam pengakuan, pengukuran dan penyajian, (2) PT Perkebunan Nusantara XII kebun teh Wonosari telah menerapkan standar IAS 41 dalam deskripsi, pengukuran dan penyajian aset biologis, sedangkan, dalam ruang lingkup dan pengakuan yang dilakukan perusahaan tidak sesuai dengan IAS 41, (3) PT Perkebunan Nusantara XII kebun teh Wonosari telah menerapkan PSAK 69 pada ruang lingkup, deskripsi, pengakuan dan penyajian, sedangkan dalam pengukuran yang perusahaan lakukan tidak sesuai dengan standar PSAK 6
Studi Buyback Saham BUMN Di BEI Pada Masa Pandemi Covid 19 Lindananty; Mohamad Soedarman
Bulletin of Management and Business Vol. 3 No. 1: Maret 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i1.204

Abstract

Abstract Stock buyback during the Covid 19 pandemic in 2020 which is intended to encourage the economy and increase stock prices that have decreased. To prove that these expectations are achieved or not, this study examines the differences in abnormal returns (AR) of stocks and trading volume activity (TVA) before and after share buybacks with a sample of 7 BUMN issuers who have realized share buybacks until the end of June 2020. Paired sample test results The t test shows that the p value of the AR variable is 0.042, which is smaller than = 0.05. Likewise, the p value of the TVA variable is 0.002 <0.05, which means that there is a difference between AR and TVA before and after the buyback of the shares of the 7 BUMN companies.
PENGARUH PARTISIPASI ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH DAERAH Mohamad Soedarman; Junike Rejoice Nahas; Dyah Aruning Puspita
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.485 KB) | DOI: 10.25139/jaap.v7i1.6047

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh partisipasi anggaran dan komitmen organisasi terhadap kinerja manajerial. Populasi dalam penelitian ini adalah aparat pemerintah daerah yang ada di Kabupaten Timor Tengah Selatan. Jenis penelitian ini adalah penelitian kuantitatif non kasus. Pemilihan sampel dalam penelitian ini menggunakan teknik non probability sampling yaitu purposive sampling. Teknik pengumpulan data yang digunakan adalah dengan teknik angket atau kuesioner yang kemudian disebarkan kepada aparat pemerintah daerah di kabupaten Timor Tengah Selatan sebanyak 64 responden. Pengolahan data menggunakan software SPSS ver.23. Metode analisis yang digunakan adalah uji kualitas data, uji asumsi klasik dan uji hipotesis. Pengujian kualitas data untuk instumen penelitian menunjukkan bahwa instrumen penelitian valid dan reliabel. Pengujian asumsi klasik berupa uji normalitas, multikolonieritas dan heteroskedastisitas menunjukkan bahwa data penelitian memenuhi syarat asumsi klasik. Pengujian hipotesis menunjukkan bahwa variabel partisipasi anggaran dan komitmen organisasi berpengaruh terhadap kinerja manajerial aparat pemerintah di kabupaten Timor Tengah Selatan.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN DENGAN CITRA PERUSAHAAN SEBAGAI VARIABEL MODERATING Mohamad Soedarman Soedarman; Abigail Fenina; Lailatus Sa’adah
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.6865

Abstract

This study aims to analyze the influence between green accounting and Corporate Social Responsibility variables on company profitability and the effect between green accounting and Corporate Social Responsibility which is moderated by corporate image on company profitability. The results of this study are expected to be able to contribute to company management in applying these two concepts as an effort to maximize profitability and corporate image. This research method uses a quantitative causality approach. The sampling technique used purposive sampling and obtained a sample of 16 food and beverage companies. Data processing uses SmartPLS 4. The results of this study show that green accounting has a negative and not significant effect on profitability, Corporate Social Responsibility has a negative and significant effect on company profitability, green accounting has a negative and significant effect on company profitability through corporate image, and Corporate Social Responsibility has a positive effect and not significant to company profitability through corporate image.
Co-Authors Abdul Kadir Usri, Abdul Kadir Abigail Fenina Dechivera Sumengkar Dyah Aruning Puspita Erina Priscilla Natalia Junike Rejoice Nahas LAILATUS SA&#039;ADAH Lailatus Sa’adah Lailatus Sa’adah Lindananty Lindananty Putrin Mar’ah Afifah