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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi ARMADA : Jurnal Penelitian Multidisiplin
Mahardhika, Tubagus
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DOES POLITICAL CONNECTION AND CONSERVATISM INFLUENCE EARNINGS MANAGEMENT? Mahardhika, Tubagus; Fitriana, Vita Elisa

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.08 KB) | DOI: 10.31955/mea.v3i3.181

Abstract

The purpose of this research is to determine the influence of the political connection and conservatism toward earnings management. The sample in this research are manufacturing companies that listed on Indonesia Stock Exchange (IDX) which consist of 126 observation which come from 63 companies for the period of 2016-2017. Multiple linear regression is used to analyze the hypothesis in this research. The results show that political connection has no significant effect towards earnings management, meanwhile conservatism has significant effect towards earnings management.
Analisis Penerapan Motivasi dan Kompensasi sebagai Pendukung Kinerja Staf (Studi Kasus pada Kantor Desa Jeruju Besar Kec. Sungai Kakap Kabupaten Kubu Raya Kalimantan Barat) Hamimi, Hamimi; Firayanti, Yuni; Mahardhika, Tubagus
ARMADA : Jurnal Penelitian Multidisiplin Vol. 2 No. 9 (2024): Jurnal Penelitian Multidisplin, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v2i9.1500

Abstract

Suatu lembaga pasti memiliki target yang ingin dicapai, oleh karenanya dibutuhkan sumber daya manusia sebagai pelaku utama mendorong pencapaian tersebut, oleh sebab itu perlunya penerapan motivasi dan kompensasi yang berbeda sesuai dengan kemampuan lembaga yang dinaunginya, dengan tujuan sebagai acuan semangat kerja dalam meningkatkan kinerja karyawan. Tujuan dari Penelitian ini adalah untuk mengetahui penerapan motivasi dan kompensasi sebagai pendukung kinerja staf pada kantor desa jeruju besar kecamatan sungai kakap kabupaten kubu raya kalimantan barat. Metode yang digunakan dalam penelitian ini menggunakan metode pendekatan kualitatif. Jenis penelitian menggunakan jenis penelitian lapangan (field research). Teknik pengumpulan data menggunakan : observasi, wawancara, dan dokumentasi. Metode informan menggunakan teknik inDepth interview. Analisis datanya menggunakan deskriptif kualitatif, serta keabsahan data meggunakan triangulasi sumber, triangulasi teknik dan waktu. Hasil penelitian ini menyimpulkan Penerapan motivasi yang dilakukan oleh kantor desa Jeruju Besar kepada staf ada dua motivasi langsung dan tidak langsung. Kompensasi yang diberikan seperti tunjangan, reward, dan lainnya sudah sesuai dengan peraturan.
Peranan Kompetensi Sumber Daya Manusia dalam Meningkatkan Kinerja UMKM (Studi Kasus pada Pelaku UMKM di Desa Kuala Dua, Kecamatan Sungai Raya, Kabupaten Kubu Raya) Rani, Trisna Cahaya; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/f2jh8f79

Abstract

This study aims to determine the extent to which the role of human resource competency can improve the performance of MSMEs in Kuala Dua Village, Sungai Raya District, Kubu Raya Regency. The type of research used is qualitative with a case study approach. Data collection techniques in this study include interviews, observations, and documentation. In-depth interviews were conducted with 6 informants. Observations were made by directly observing MSME actors. Documentation involved taking several existing images. The results of this study indicate that business owners generally have good problem-solving skills, strive to maintain good relationships between employees and village officials, and are able to control and manage their businesses. The challenges faced in improving MSME performance through human resource competency in Kuala Dua Village include personal challenges such as workload, education, competitive market landscape, and work experience. Human resources in the village of Kuala Dua, some of them have never attended any training to improve their skills and abilities, either organized by government officials or certain agencies. Government officies may have held training, but it was not comprehensive to all aspects of the business.
Efektivitas Penerapan Sistem Informasi Berbasis Digital terhadap Manajemen Keuangan di Lembaga Kemanusiaan (Dompet Ummat Kalimantan Barat 2020-2023) Safitri, Pipi Novia; Firayanti, Yuni; Mahardhika, Tubagus
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/5q20ay33

Abstract

This research aims to determine the effectiveness of implementation digital-based information systems in humanitarian institutions which is Dompet Ummat. The method used in this research is a descriptive quantitative method. In this method, this research used saturated sample method, meanwhile in hypothesis testing one sample test used to analyze the effect of information system on financial management toward effectiveness. This research used Microsoft excel as instrument to analyze to analyze the data. Based on the results of the research that has been carried out, it is known that the use of the information system is declared effective based on the results of the hypothesis test TCount > TTable (20.36 > 2.06), so that based on the hypothesis made it is known that H0 is rejected and Ha is accepted. So, it can be concluded that the application of a digital-based information system for financial management at the humanitarian institution Dompet Ummat was declared effective with results of 79,64%.
Co-Authors Firayanti, Yuni Fitriana, Vita Elisa Hamimi Hamimi Rani, Trisna Cahaya Safitri, Pipi Novia