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All Journal Jurnal Akuntansi Kontemporer Jurnal Dinamika Akuntansi Jurnal Pendidikan Jurnal Terapan Abdimas Economic Education Analysis Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Isharijadi Isharijadi, Isharijadi
IKIP PGRI
Economics, Econometrics & Finance Education Social Sciences Other

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IMPLIKASI BANTUAN OPERASIONAL SEKOLAH (BOS) BUKU TERHADAP KREATIVITAS GURU MENULIS BUKU MODUL Isharijadi, Isharijadi
Jurnal Pendidikan Vol 14, No 1 (2008)
Publisher : Jurnal Pendidikan

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Abstract

This  research  serves  an analysis  as to empirically   explain  the implementation    of School Operational Grant  (BOS)  for books from government and  its relevance   towards  the teachers creativeness in writing   books  and  modules.   School  Operational   Grant  for books  is intended    to  ease   students’ parents   in  providing    books   for  their children.Teachers, as the front-liners for the students learning development, are attempted to creatively provide the  sufficient learning  resources, one of which is done by  arranging    subject modules.    The   teachers    are  obliged   for  arrangement    of  learning modules,   because  through  the modules  they can render  creativeness and material   development   for students  based  on the development   of the  market  share  and lack of teachers works.Under  empirical  observation  done by the researcher,  it is found that the School Operational  Grant for books arises dilemma for teachers and public  in terms that  1) teachers  face difficulties  to distribute  their works/modules   in substitution  for books from BOS, 2) the demand  for teachers    modules   and books  becomes   students   parents  burden,  3) the distribution   of the grant books which needs very  strict supervision from  the authority.Key terms:  BOS for books,  teachers   creativeness
UPAYA MENCIPTAKAN WIRAUSAHA BARU MANDIRI BERBASIS IPTEKS DAN KEARIFAN LOKAL Hidayati, Nasrul Rofiah; Nuraina, Elva; Isharijadi, Isharijadi
Jurnal Terapan Abdimas Vol 1, No 1 (2016)
Publisher : Jurnal Terapan Abdimas

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IKIP PGRI has always had a commitment to establish an independent mindset in students, for the students equipped with the adaptive ability of science, has leadership and entrepreneurial spirit. Therefore entrepreneurships spirit among the students for the sake of the next generation job creators need to be cultivated. The realization of this commitment IKIP PGRI Madison follow science and technology program for entrepreneurship (IBK) with the aim of developing human potential as young entrepreneurs, independent, based on local knowledge of the higher education and the establishment of outcome-based self-eleven new science and technology entrepreneurs who are ready to do business in community per year, the product of new entrepreneurial students have the advantage of science and technology, better known products produced by student entrepreneurs (PKMK) by the public, increasing the business management of students who have started businesses (oyster mushroom cultivation, the creation of a variety of zipper into a bag and wallet, Pecel Origiri and Yoghurt various flavors) and the publication of the results in the journal IBK entrepreneurship programs. The methods used to recruit participants Ibk tenants based on the success of the team in the delivery of new entrepreneurs Ibk independently in the first year. The number of tenants who started the business in the first year as many as 11 people were divided into 4 groups of businesses. Realization of IKIP PGRI Madison IBK program has accomplished 100%. The work program has been implemented: Socialization, debriefing, internship, start up bussiness, implementation and monitoring of business activities on an ongoing basis by IBK Team PGRI Madison Teachers Training College and a business center complete shop means the student as a student business center, workshop, final report. Pembinanaan process, directing, monitoring and evaluation of business activities will be carried out by a team of tenants and UPPK IBK (Training and Enterprise Development Unit) on a regular basis with the aim to give birth to new entrepreneurs in the IKIP PGRI student Madison as creator of employment generation. Keywords: Entrepreneurial self, science and technology, Local Wisdom
THE INFLUENCE OF DIVIDEND PAYOUT RATIO AND FREE CASH FLOW TO DEBT TO EQUITY RATIO Hapsari, Yurizki Wida; Isharijadi, Isharijadi; Widhianningrum, Purweni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the companys operating cash flow.
PENGARUH EPS, PER DAN PBV TERHADAP HARGA SAHAM (PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR JII) Permatasari, Ninda Putri; Isharijadi, Isharijadi; Wihartanti, Liana Vivin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study was to determine the effect of EPS, PER and PBV on stock prices. The research sample is 8 manufacturing sector companies registered in the Jakarta Islamic Index in 2016-2018. The type of data is quantitative descriptive using a purposive sampling method for sampling. The data analysis technique to test the hypothesis is multiple linear analysis. The results of the study show that EPS and PBV have a significant positive effect on stock prices, PER has a significant negative effect on stock prices. Because, when analyzing there are several company stock prices rising and profits falling a share. The three EPS, PER and PBV variables have an effect on the stock price simultaneously.
EVALUASI SISTEM INFORMASI AKUNTANSI PENGUPAHAN PRODUKSI DALAM UPAYA EFEKTIVITAS PENGENDALIAN INTERNAL PT.TM Sari, Vera Margareta Tunjung; Isharijadi, Isharijadi; Yusdita, Elana Era
Jurnal Akuntansi Kontemporer Vol 12, No 1 (2020)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.428 KB) | DOI: 10.33508/jako.v12i1.2091

Abstract

This study is to evaluate the production wage accounting information system and the effectiveness of internal controls at PT. TM. The approach of this research is descriptive qualitative. This research was conducted at PT. TM in the period of 2019. The results show that the production wage accounting information system at PT. TM is in accordance with the procedures in the company but there is no flowchart. Internal control system for production wages at PT. TM has not been running effectively because there are still weaknesses such as still found multiple function in some parts and a lack of supervision of hired workers.
Analisis Penerapan Akuntansi Syariah Pada Skema Jual Beli KPR Syariah Sholikah, Mar’atus; Isharijadi, Isharijadi; Astuti, Elly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030228

Abstract

This study aims to analyze the application of Islamic accounting in the Islamic credit buying and selling scheme in housing sales at PT MIB and to find out the Islamic law review related to the difference in cash prices and credit prices that have been included in the sales brochure whether there is an element of usury or not. This type of research uses a qualitative study with a descriptive approach. The data sources used are primary data sources and secondary data sources. Data collection techniques using observation, interviews, and documentation. This study uses the triangulation of sources. Data analysis techniques are data collection, data reduction, data presentation, and data verification. The results of PT MIB's research use alternative economic and inflation methods. Based on PSAK 102 Accounting for murabahah and ISAK 101 regarding the recognition of tough murabahah income without any significant risks related to inventory ownership, the use of both methods is permitted. Based on this method, it is time that has economic value so that when there is a deferral of payments, a certain amount of compensation is needed because basically money is the medium of exchange for the public. The faster the rotation, the better. Credit buying and selling mechanism is also allowed in the Qur'an, Hadith, and Ijma.
Analysis of Accounting Information Systems and Operational Budgets as An Internal Control Tool for Lending Pinnaringtyas, Septiana Wahyu; Isharijadi, Isharijadi; Whartanti, Liana Vivin
Economic Education Analysis Journal Vol 10 No 2 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46432

Abstract

This study aimed to determine the Analysis of Accounting Information Systems and Operational Budget as a Tool for Internal Control of Credit Distribution at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted on: 1 director, 1 IT officer, and 1 operational member of PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research method used was a qualitative method with descriptive study research type. Collecting data used observation, interviews, documentation, and triangulation. The results showed that the internal control of credit distribution was related to the accounting information system run by PT. Buana Citra Sejahtera People's Credit Bank (BPR). Internal control of credit distribution was related to the operational budget carried out by PT. Buana Citra Sejahtera People's Credit Bank (BPR).
Analysis of Accounting Information Systems and Operational Budgets as An Internal Control Tool for Lending Pinnaringtyas, Septiana Wahyu; Isharijadi, Isharijadi; Whartanti, Liana Vivin
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46432

Abstract

This study aimed to determine the Analysis of Accounting Information Systems and Operational Budget as a Tool for Internal Control of Credit Distribution at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted on: 1 director, 1 IT officer, and 1 operational member of PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research method used was a qualitative method with descriptive study research type. Collecting data used observation, interviews, documentation, and triangulation. The results showed that the internal control of credit distribution was related to the accounting information system run by PT. Buana Citra Sejahtera People's Credit Bank (BPR). Internal control of credit distribution was related to the operational budget carried out by PT. Buana Citra Sejahtera People's Credit Bank (BPR).
Marketing Strategy of Batik Tulis Kenongo to Compete During the Covid-19 Pandemic Astuti, Harum; Isharijadi, Isharijadi; Styaningrum, Farida
Economic Education Analysis Journal Vol 11 No 1 (2022): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v11i1.54029

Abstract

This study aims to analyze the marketing strategy of Batik Tulis Kenongo SMEs to compete during the Covid-19 pandemic. This type of study is a descriptive qualitative. The data sources used are primary data sources through direct interviews with five informants, namely the owner of the Batik Tulis Kenongo SMEs, two employees, and two customers. The data analysis technique used is data reduction, data display and concluding drawing. The results show that the marketing strategies that Batik Tulis Kenongo can use to compete during the Covid-19 pandemic are to focus on competitive prices, take advantage of recommendations from old consumers to increase the targeted market share, online marketing to increase customer buying interest, develop knowledge and human resource skills to increase productivity, focus on maintaining competitive selling prices and expanding the market through online marketing. Further research is expected to be able to measure the effectiveness of the use of social media to support digital marketing so that it can be used as consideration for SME actors in determining marketing strategies.
Co-Authors Astuti, Harum Eka Agustina, Eka Elly Astuti, Elly Elva Nuraina Farida Styaningrum Liana Vivin Wihartanti, Liana Vivin Nasrul Rofiah Hidayati, Nasrul Rofiah Permatasari, Ninda Putri Pinnaringtyas, Septiana Wahyu Purweni Widhianningrum Rofiqoh, Marlinda Sari, Vera Margareta Tunjung Sholikah, Mar’atus Whartanti, Liana Vivin Yurizki Wida Hapsari, Yurizki Wida Yusdita, Elana Era