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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Indo-Fintech Intellectuals: Journal of Economics and Business Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Journal of Islamic Economics and Finance
Dwihandoko, Toto Heru
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengembangan “Practice Set Siklus Akuntansi Perusahaan Dagang” (SIAKUPEDE) untuk Mahasiswa Program Studi Akuntansi Nugroho, Tatas Ridho; Dwihandoko, Toto Heru
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2018): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this study was to produce prototypes of teaching materials in the form of "Practice Set Cycle of Trade Company Accounting" (SIAKUPEDE) Computer-based valid, practical and effective for economics faculty accounting students at Majapahit Islamic University. The development model used in developing this learning tool is the Thiagarajan Semmel and Semmel model, better known as the 4-D (Four-D) model, which consists of: (1) Define (defining) stage, (2) Design Phase (Design ), (3) Stage of Development (Development) and (4) Disseminate stage (spread). The results of the validation of material experts on SIAKUPEDE are indicated by a percentage of 78.12% (valid). Likewise, the results of the validation of the SIAKUPEDE 95.83% (very valid) material. Furthermore, the results of individual tests (readability) of the SIAKUPEDE are found in the form of errors in writing. Furthermore, the field test shows 100% included in very practical criteria to be implemented. The results of the pre-test and post-test assessment showed significant changes where the average pre-test score was 46 and the post-test score was 84 or experienced an increase. The average post-test score is above the defined KKM, meaning that the use of the SIAKUPEDE is said to be effective in improving student learning outcomes
Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 - 2016 Nur Rosyidah; Tatas Ridho Nugroho; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.
Dampak Profitabilitas Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2017 (Studi Pada Perusahaan Makanan dan Minuman) Nur Ainiyah; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The market where the issuers and investors meet is called the capital market. One of the products sold in the capital market is stock. High and low price of a stock is influenced by the profitability of one company. The purpose of this study was to determine the effect of the effect of profitability proxied by ROE, EPS and NPM on stock prices in food and beverage companies in 2013-2017. This type of research uses quantitative research. The object of research in the food and beverage companies in the period 2013-2017 and a sample of 12 companies. The type of research data used is secondary data, namely financial statement data obtained from the Indonesia Stock Exchange (IDX) and research data analysis method, namely multiple linear regression. The results showed that the ROE variable partially had no effect on stock prices with a significance value of 0.830. And the EPS NPM variable influences the stock price with a significance value of 0.004 and 0.00. And simultaneously the variable ROE, EPS and NPM affect the stock price with a significance value of 0,000.
Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Nisa'ul Kaamilah; Tatas Ridho Nugroho; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.892

Abstract

This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.
EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN (Studi Kasus Pada Kantor Pemerintahan Kabupaten Lamongan Periode Tahun 2014 - 2018) Toto Heru Dwihandoko
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 3 No. 1 (2020): Februari 2020
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v3i1.622

Abstract

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.
Analisis Break Even Point Sebagai Alat Perencanaan Penjualan Pada Perusahaan Rokok Sidomulyo Sidoarjo Toto Heru Dwihandoko; Rini Armin; M. Adik Rudiyanto; Muhamad Rifa’i
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 2 (2022): Juli 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i2.2030

Abstract

Budgeting or budgeting is a process of planning and controlling the company's operations which are expressed in units of activity and units of money which aim to project the company's operations in the projected financial statements. Production activities are one of the functions in company activities that require management planning and control, because the process involves various resources that must be used efficiently, so that control over these activities determines the success or failure of a company in achieving its objectives.
Pengaruh Nilai Pelanggan, Kualitas Pelayanan, dan Kedekatan Emosional Terhadap Loyalitas Pelanggan (Studi Kasus pada Koperasi Simpan Pinjam Pratama Surya Makmur) Tiragiajeng Fandira; Imam Baidlowi; Toto Heru Dwihandoko
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v3i2.177

Abstract

Savings and loan cooperatives are non-bank financial institutions engaged in the business of accepting deposits and lending to their members in the smallest possible amount. The Pratama Surya Makmur Savings and Loans Cooperative is a service institution that can survive in the midst of industrial competition by prioritizing customer loyalty. The purpose of this research is to analyze the influence of customer value, service quality and emotional closeness to determine the extent to which customer loyalty is owned partially and simultaneously. This study used a quantitative approach and the results of distributing questionnaires as the main data source. Using a purposive sampling method which produces 85 respondents. The data analysis technique used is multiple linear regression analysis using IBM SPSS version 22. The results of this study indicate that the customer value variable has a positive and significant effect on customer loyalty. The service quality variable has a positive and significant effect on customer loyalty. The emotional closeness variable has a positive and significant effect on customer loyalty. The variables of customer value, service quality and emotional closeness also have a positive and significant effect on customer loyalty of the Mojokerto The Pratama Surya Makmur Savings and Loans Cooperative
Pengaruh Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Dengan Melalui Motivasi Kerja Sebagai Variabel Intervening Pada UD Eko Plastik Noviandhi Sanggar Nirvandhi; Eny Setyariningsih; Toto Heru Dwihandoko
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 5 (2023): Oktober : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i5.209

Abstract

In this era, all companies are competing to develop their respective businesses so they can compete. The most effective way of developing a business is by maximizing the management of existing resources, and the resource that has the most important role, namely human resources. Companies can maximize the management of their human resources so that they can produce a maximum performance. There are several things that can affect performance, namely the work environment, work discipline and work motivation. The purpose of this research is to determine the effect of the work environment and work discipline on employee performance with work motivation as an intervening variable at UD. Eko Plastik. This research was conducted by distributing questionnaires to UD. Eko Plastik employees. The population in this study are all employees of UD. Eko Plastik. The sample of this research was 250 people using saturated sample technique. The data analysis technique uses SEMPLS with the help of the SmartPLS program. The results of this reseacrh are that the work environment has a direct positive and significant effect on work motivation, work discipline has a direct positive and significant effect on work motivation, the work environment has a direct positive and significant effect on employee performance, work discipline has a direct positive and significant effect on employee performance, work motivation has a direct positive and significant effect on employee performance, the work environment has a positive and significant indirect effect on employee performance through work motivation, work discipline has an indirect positive and significant effect on employee performance through work motivation.
Pengaruh Harga, Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian Kerupuk Cassava pada Umkm Bintang Anugrah Kota Mojokerto Amelia Asma’ul Windasari; Nersiwad Nersiwad; Toto Heru Dwihandoko
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.153

Abstract

This study aims to determine the effect of price, product quality and brand image on purchasing decisions of cassava crackers at UMKM Bintang Anugrah, Mojokerto City. The type of research used is quantitative research, namely to test hypotheses and show the relationship between the variables analyzed. The data sources used in this study are primary and secondary data, in which the primary data is the result of an online questionnaire using a Likert scale, while the secondary data is obtained from analyzing books, information and sources that already exist and are related to research information. The population in this study were consumers who had bought Cassava Crackers at UMKM Bintang Anugrah. The sample in the study consisted of 85 respondents using the Hair at al formula with a sampling technique using a non-probability sampling technique with a purposive sampling method, namely a method where researchers select samples based on research knowledge about the sample to be selected. Processing of this research data includes validity test, reliability test, classic assumption test, multiple linear regression test, coefficient of determination test (R2), T and F test. The results of this study can be concluded that price has a significant and positive effect on purchasing decisions of (2.446 > 1.989), product quality has a significant and positive effect on purchasing decisions (3.020 > 1.989) and brand image has a significant and positive effect on purchasing decisions (4.223 > 1.989). And all independent variables have a significant and positive effect on purchasing decisions of (25.250 > 2.72).
Pengaruh Budaya Kerja Dan Kondisi Kerja Terhadap Produktivitas Kerja Karyawan Arin Bakery Young Parulian Panggabean; Imam Baidlowi; Toto Heru Dwihandoko
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 3 (2023): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i3.354

Abstract

This study aims to investigate the effect of work culture and working conditions on employee productivity at Arin Bakery. The sample of this study consisted of 30 employees from the total population. The sampling method used was saturated sample sampling technique, in which all members of the population were part of the research sample. Data were collected through a survey using a questionnaire that had been tested for validity and reliability. The questionnaire included questions related to work culture, working conditions, and work productivity. The collected data were then analyzed using regression analysis. The results showed that there is a positive and significant influence between work culture on employee productivity at Arin Bakery partially. This can be seen from the t-value (2.852) which is greater than the t-table (1.699) with a significance level of 0.008 which is smaller than 0.05, and a regression coefficient of 0.508. Furthermore, the results also show that there is a positive and significant influence between working conditions on employee productivity at Arin Bakery partially. It can be seen from the t-value (2.109) which is greater than the t-table (1.699) with a significance level of 0.000 which is also smaller than 0.05, as well as a regression coefficient value of 0.529. In addition, this study also shows that simultaneously, work culture and working conditions together have a significant influence on employee productivity at Arin Bakery. This can be seen from the results of the F test (74.176) which is greater than the F-table (8.169) with a significance level of 0.000 which is smaller than 0.05.
Co-Authors Amelia Asma’ul Windasari Hartono Hartono Imam Baidlowi Baidlowi M. Adik Rudiyanto Mohammad Muslimin Mohammad Muslimin Muhamad Rifa’i Nersiwad Nisa'ul Kaamilah Noviandhi Sanggar Nirvandhi Nugroho, Tatas Ridho Nur Ainiyah Nur Rosyidah Rini Armin Setyariningsih, Eny Tatas Ridho Nugroho Tiragiajeng Fandira Tri Anggun Melen Novari Young Parulian Panggabean