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Political Connection dalam Kajian Filsafat Ilmu Purwanto Purwanto; Mugi Harsono
Nominal Barometer Riset Akuntansi dan Manajemen Vol 11, No 2 (2022): Nominal September 2022
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i2.51700

Abstract

Abstrak: Political Connection dalam Kajian Filsafat Ilmu. Tujuan dari tulisan ini adalah mengkaji aspek-aspek filosofis, yaitu aspek ontologi, epistemologi, dan aksiologi pada konstruk political connection yang telah menjadi perhatian ilmuwan di bidang manajemen keuangan dan akuntansi. Tulisan ini merupakan paper konseptual, menggunakan pendekatan survey literatur dengan memetakan penelitian sebelumya terkait political connection di artikel jurnal terindeks Scopus dan Google Scholar selama tiga dekade terakhir. Hasil penelitian ini menemukan konsekuensi dari political connection adalah nilai perusahaan, kinerja keuangan, kinerja nonkeuangan, masalah keagenan, kelangsungan hidup bisnis, pilihan auditor dan kualitas audit, lingkungan perusahaan dan strategi perusahaan. Tulisan ini mengusulkan skema model penelitian yang menunjukkan pengaruh political connection terhadap nilai perusahaan dimoderasi oleh ukuran perusahaan, umur perusahaan dan jenis perusahaan.Kata kunci : Filsafat Ilmu, Political Connection, Ontologi, Epistemologi, AksiologiAbstract: Political Connection in the Study of Philosophy of Science. The purpose of this paper is to examine the philosophical aspects, namely: ontology, epistemology, and axiology on construct political relations that have been attention of scientists in the field of financial management and accounting. This paper is a conceptual paper, using a literature study approach by mapping previous research related to political relations in the article Scopus and Google Scholar indexed journals for the last three decades. The results of this study find the consequences of political connections are firm value, financial performance, non-financial performance, agency problems, business life choices, auditor choice and audit quality, corporate environment and corporate strategy. This paper proposes a research scheme that shows the effect of political relations on firm value moderated by firm size, firm age and type of firm.Keywords: Philosophy of Science, Political Connections, Ontology, Epistemology, Axiology
KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI JAWA DAN DI LUAR JAWA Ardian Prima Putra; Gustita Arnawati Putri; Purwanto Purwanto
MANAJEMEN DEWANTARA Vol 6 No 2 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i2.12859

Abstract

This study aims to measure empirically the influence of banking intermediation factors (LDR), operational efficiency and credit risk (NPL), capital adequacy (CAR), on the financial performance of Regional Development Banks in Indonesia, besides wanting to see whether there are differences the performance of BPD banks in Java and outside Java registered with the Financial Services Authority. The period used is from 2014 to 2019. This study is a comparative quantitative study that uses multiple linear regression analysis techniques and uses a different test to see whether there is a difference in performance. The results show that the LDR, efficiency, NPL and CAR variables simultaneously have a significant effect on the performance of Return on Assets at Regional Development Banks outside Java. While the LDR, efficiency, NPL and CAR variables have no simultaneous effect on return on assets at regional development banks located in Java. The results also show that there are differences in the performance of regional development banks in Java and outside Java, especially in efficiency and Non-Performing Loan variables. Keywords : Efficiency, LDR, NPL, CAR , Performance
PROGRAM KEMITRAAN MASYARAKAT, MANAJEMEN DAN KEWIRAUSAHAAN BAGI KELOMPOK TANI JANGGELAN KECAMATAN KARANG TENGAH WONOGIRI Purwanto Purwanto; Novian Wely Asmoro; Afriyanti Afriyanti
Jurnal Ilmiah Sosio Agribis Vol 19, No 2 (2019): Jurnal Ilmiah Sosio Agribis Vol 19 No 2
Publisher : Study Program of Agribusiness, Faculty of Agriculture, University of Wijaya Kusuma Surabay

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/jisa1922019834

Abstract

ABSTRAKCincau hitam (Mesona palustris) atau dikenal dengan sebutan daun Janggelan memiliki manfaat yang banyak antara lain ekstrak daun Janggelan mengandung senyawa bioaktif memberi manfaat kesehatan; dapat digunakan sebagai minuman teh herbal; mengandung antioksidan; dapat menjadi produk serbuk; dan peluang menjadi produk-produk lain yang inovatif.Janggelan merupakan salah satu komoditas yang melimpah di Dusun Sampang, Desa Karang Tengah, Kecamatan Karang Tengah Kabupaten Wonogiri. Melimpahnya produksi Janggelan menyebabkan beberapa permasalahan antara lain merosotnya harga jual daun Janggelan, proses pengeringan dan penyimpanan daun Janggelan pasca panen, selain itu melimpahnya daun Janggelan tidak diimbangi dengan kemampuan dan kemauan masyarakat untuk mengolah menjadi produk lain yang memiliki nilai tambah.Peningkatan keterampilan pengembangan produk, dan pengetahuan mengenai dasar-dasar pemasaran serta pengelolaan usaha mikro kecil menengah (UMKM) pengolahan pangan juga perlu diberikan melalui penyuluhan dan simulasi. Sehingga setelah program kemitraan masyarakat dijalankan mitra dapat mengembangkan usaha pertanian tanaman Janggelan sekaligus pengolahan pasca panennya. Pelaksanaan PkM menunjukan hasil yang positif, materi penyuluhan juga telah dipahami oleh peserta kegiatan karena sesuai dengan indikator keberhasilan penyuluhan yaitu terjadi peningkatan skor menjadi ≥ 75. Mitra juga telah berhasil mengembangkan produk daun Janggelan secara mandiri.Kata Kunci: Janggelan, Kelompok Tani, Kemitraan, Pengembangan Produk.
Urban Farming Generasi Milenial Karang Taruna Dusun Walang Sukoharjo Novian Wely Asmoro; Sri Hartati; Agustina Intan Niken Tari; Purwanto Purwanto; Muhammad Fathul Anwar
Jurnal Pengabdian Pada Masyarakat Vol 7 No 2 (2022): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.825 KB) | DOI: 10.30653/002.202272.67

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URBAN FARMING FOR THE MILLENIAL GENERATION OF THE YOUTH ORGANİZATİON, DUSUN WALANG SUKOHARJO. Currently, the motivation and interest of the younger generation in agricultural activities is relatively low, from BPS data, 11% of the younger generation are involved in agricultural activities. The purpose of community service activities is to provide an introduction to urban farming that targets the millennial generation, in this case members of the youth organization, so as to increase the motivation and interest of the millennial generation in the agricultural sector through interesting agricultural activities. The method is carried out through several stages of activity, namely Phase I, counseling and delivering material on the concept of urban farming and managing household waste into liquid fertilizer, compost and organic growing media. Phase II, Submission of Verticulture Concept Materials for Anticipating Narrow and Limited Land in Urban Areas. Phase III, Introduction & Practice of Urban Farming Implementation Evaluation of activities using the pretest, posttest and practice assessment methods. The evaluation results show that 93% of partners are involved in this activity and provide an increase in the understanding of the partner community by 85%, where the value of the initial understanding of partner activities towards urban farming cultivation is 54%, then after the activity the value of understanding is 100%.
KONTRIBUSI PERCEPATAN INKLUSI DAN LITERASI KEUANGAN BAGI KINERJA UMKM KULINER DI KOTA SURAKARTA Gustita Putri; Helga Arqila Santoso; Purwanto Purwanto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.137

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Economic development The Micro, Small and Medium Enterprises (MSMEs) sector has a high influence on the Gross Domestic Product (GDP), which is 7% of the total GDP in 2012 (Kementerian Koperasi dan UMKM RI, 2013). The contribution of MSMEs has shown tangible results in the national economy, but MSMEs still find several obstacles such as limited working capital, limited technology, production, marketing and restrictions on business quality and human resources (Anggraeni, 2019). This will have an impact on performance if business actors are not able to manage properly.  Business performance usually has a special measure and can measure the success of a business in obtaining profits (Kusumadewi, 2020). The main factor that often makes the financial performance of MSMEs grow is access to capital.   Another influential factor is the expansion of financial access followed by knowledge in the financial sector also has an impact on increasing economic growth (Yanti, 2019). This study aims to test whether financial inclusion and financial literacy influence the performance of MSMEs in the culinary sector in Surakarta City. The sample in this study amounted to 100 respondents. The data is then processed using smart PLS. The results of the research hypothesis test shows that financial inclusion and literacy have a significant and positive influence on the performance of MSMEs in the culinary sector in Surakarta City.
PENGARUH CEO SPECIALIST, DEWAN KOMISARIS WANITA, DAN OWNERSHIP CONCENTRATION TERHADAP IPO UNDERPRICING (Studi Kasus Pada Perusahaan Yang Melakukan IPO Di Bursa Efek Indonesia Tahun 2018-2021) Purwanto Purwanto; Ardian Prima Putra; Gustita Arnawati Putri
JURNAL MANAJEMEN Vol 13 No 1 (2023): JURNAL MANAJEMEN VOL. 13 NO. 1 JUNI 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/jm.v13i1.3799

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Fenomena underpricing di Pasar Modal disebabkan oleh informasi yang asimetri. Adanya asimetri informasi merupakan permasalahan yang sering muncul pada kegiatan IPO berupa distribusi informasi yang tidak merata antara emiten, underwriter dan investor.Penelitian ini menguji pengaruh CEO specialist, dewan komisaris wanita dan ownership concentration terhadap underpricing dengan variabel moderasi reputasi underwriter. Penelitian ini menggunakan sampel di perusahaan yang mengalami underpricing pada saat IPO pada periode 2018-2021, menggunakan variabel CEO specialist, dewan komisaris wanita dan ownership concentration dengan variabel kontrol reputasi underwriter dengan menggunakan metode purposive sampling. Pengujian data menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukan CEO specialist berpengaruh negatif terhadap underpricing, dewan komisaris wanita dan ownership concentration tidak berpengaruh negatif terhadap underpricing. Reputasi underwriter berpengaruh negatif terhadap underpricing dan memperkuat pengaruh CEO specialist, dewan komisaris wanita dan ownership concentration terhadap underpricing.