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All Journal Jurnal Akuntansi AKUNESA Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu Gorontalo Accounting Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) International Journal of Educational Research and Social Sciences (IJERSC) Action Research Literate (ARL) Abimanyu: Journal of Community Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Cerdika: Jurnal Ilmiah Indonesia International Journal of Social, Economic, and Business Jurnal Akuntansi

Loggar Bhilawa

Universitas Negeri Surabaya

Author-ID : 3920703

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REPUTASI CEO TERHADAP KEBERLANGSUNGAN USAHA PERUSAHAAN Agustin, Ika Dyah Ayu; Bhilawa, Loggar
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect CEO?s Reputation using component namely Age, Education, and Experience on the measured Firm?s Going Concern using four components, namely Profitability, Liquidity, Market Share, and Operational Cash Flow. This studies uses Multiple Linear Regression. The research sample is 339 companies from registered at Bursa Efek Indonesia (BEI). The result of the study show that CEO?s Reputation using 3 components, namely age, education, and experience has an effect on the Firm?s Going Concern. This due to Age, education, and exprerience influence strategic and policy decisions taken by A CEO. The decissions regarding the strategic and policy taken by A CEO has an impact on firm?s financial performance which in turn will affect the firm?s ability to maintain business continuity.

THE INFLUENCE OF PERFORMANCE, AGE, AND NATIONALITY ON THE MARKET VALUE OF FOOTBALL PLAYERS Loggar Bhilawa; Ryanaldi Fahriansyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i1.8422

ABSTRACTThis research aims to investigate the influence of performance, age, and nationality on the market value of football players. The population in this research is the professional football players that play in Indonesian League 1 competition in the 2019 season. Data obtained from the official website that publishes the football players' prices in the transfer market in the world is transfermarkt.co.uk. The purposive random sampling method obtained samples from as many as 234 professional football players from 18 clubs. This research used a quantitative approach. The results of this research show that the performance has a positive effect on the market value of football players because the market value of the players reflects the performance of the players themselves. At the same time, age also harms the market value of soccer players because age affects the performance of football players. Nationality has a positive effect on the market value of football players because nationality influences the quality and ability of football players. In this research, we show that players with good performance are more interested in many clubs at a young age, so these players have a high market value.ABSTRAKTujuan penelitian ini untuk menguji pengaruh performance, umur, dan nationality terhadap market value pemain sepakbola. Populasi adalah pemain sepakbola professional yang bermain di Liga 1 Indonesia musim 2019. Data diperoleh dari situs transfermarkt.co.uk. Berdasarkan metode purposive random sampling, sampel yang diperoleh sebanyak 234 pemain pada 18 klub. Penelitian ini menggunakan metode pendekatan kuantitatif. Hasil penelitian ini menunjukkan performance berpengaruh positif terhadap market value pemain sepakbola, sedangkan umur berpengaruh negatif terhadap market value pemain sepakbola, dan nationality berpengaruh positif terhadap market value pemain sepakbola. Penelitian ini menunjukkan bahwa pemain dengan performance yang baik dan umur yang masih muda lebih diminati oleh banyak klub sehingga pemain tersebut memiliki nilai pasar yang tinggi.

Peningkatan Kompetensi Guru SMK Pada Mata Pelajaran Akuntansi Pemerintahan Cantika Sari Siregar; Loggar Bhilawa; Mariana Mariana; Rohmawati Kusumaningtias; Dian Anita Nuswantara
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Pendidikan merupakan elemen kunci yang berperan untuk meningkatkan kualitas kehidupan bangsa. Dengan diterbitkannya Peraturan Direktur Jenderal Pendidikan Dasar dan Menengah Nomor 07/D.D5/KK/2018 tanggal 7 Juni 2018 tentang Struktur Kurikulum SMK dan MAK. Peraturan tersebut menyertakan mata pelajaran Akuntansi Pemerintahan dalam kurikulum standar SMK. Tujuan dari pengabdian ini adalah meningkatkan pengetahuan pendidik untuk memahami mata pelajaran Akuntansi Pemerintahan melalui pelatihan. Hasil setelah dilakukan pelatihan terdapat kenaikan yang signifikan yaitu 85%.

Optimalisasi Gerakan Masyarakat Hidup Sehat (GERMAS) Melalui Sosialisasi Perilaku Hidup Bersih Dan Sehat (PHBS) Bagi Masyarakat Loggar Bhilawa; Dian Anita Nuswantara; Dewi Prastiwi; Aisyaturrahmi Aisyaturrahmi
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

The Government of the Republic of Indonesia has issued Presidential Decree of the Republic of Indonesia number 11 of 2020 concerning the Determination of the 2019 Corona Virus Disease Public Health Emergency (COVID-19). In this Presidential Decree, the President designated Corona Virus Disease 2019 (COVID-19) as a type of disease that causes a Public Health Emergency. As well as establishing a Public Health Emergency for Corona Virus Disease 2019 (COVID-l9) in Indonesia, which must be made in accordance with the provisions of laws and regulations. In addition to issuing Presidential Decree number 11 of 2020, the government also issued Government Regulation 21/2020 concerning Large-Scale Social Restrictions in the context of Accelerating the Management of Corona Virus Disease (COVID-19). PP 21 of 2020 concerning Large-Scale Social Restrictions in the context of the Acceleration of Handling of Corona Virus Disease (COVID-19) regulates the Implementation of Large-Scale Social Restrictions stipulated by the Minister of Health and can be carried out by the Regional Government based on the approval of the Minister of Health. One of the efforts to maintain health is by applying personal hygiene so as not to become a carrier of the virus for other people. Based on WHO recommendations as well as the Surabaya City PSBB, residents are asked to implement PHBS according to WHO recommendations. This PKM is more functioned to provide information back to the public regarding PHBS efforts in accordance with WHO recommendations for maintaining personal health. It is hoped that with the implementation of this activity, the residents of the orphanage will be more aware of personal hygiene and also apply health protocols in their daily lives so that they can break the chain of transmission of Covid 19.

Pelatihan Pengelolaan Keuangan dan Pelaporan Pajak di KUB Sukses Sejahtera Aisyaturrahmi Aisyaturrahmi; Dian Anita Nuswantara; Dewi Prastiwi; Loggar Bhilawa
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p40-56

Laporan keuangan serta kewajiban pajak terutang merupakan informasi yang relevan dalam pengambilan keputusan pengembangan usaha UMKM. Keterbatasan sumber daya manusia serta pengetahuan pemilik menjadikan para pemilik UMKM belum memahami pentingnya informasi keuangan dalam pengambilan keputusan pengembangan usaha. Usaha Mikro Kecil Menengah (UMKM) merupakan gerakan ekonomi kerakyatan yang masih dikelola secara konvensional yang menjadi salah satu potensi perekonomian dan mata pencaharian masyarakat. Diperlukan suatu Gerakan untuk meningkatkan kemampuan manajerial UMKM untuk dapat bertahan dalam persaingan usaha serta kondisi pandemic saat ini. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan pengelolaan keuangan dan perpajakan di KUB Sukses Sejahtera secara online. Dengan metode pelatihan online diharapkan dapat meningkatkan pengetahuan dan kemampuan pelaku usaha mikro dalam pencatatan pengelolaan keuangan, sehingga ke depan dapat mengambil keputusan yang tepat untuk keberlanjutan usahanya.

Kelayakan Buku Ajar Analisis dan Perancangan Sistem Informasi Merlyana Dwinda Yanthi; Loggar Bhilawa; Cantika Sari Siregar
Mimbar Ilmu Vol. 27 No. 2 (2022): Agustus
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/mi.v27i2.43997

Masih rendahnya nilai mahasiswa yang telah menempuh mata kuliah Analisis dan Perancangan Sistem Informasi (APSI) menjadi salah satu alasan dalam melakukan penelitian perancangan dan pengembangan Buku Ajar. Penelitian ini bertujuan untuk merancang dan mengembangkan Buku Ajar sehingga dapat memudahkan Mahasiswa dan Dosen dalam memahami serta menjelaskan materi lebih baik. Jenis penelitian ini menggunakan model pengembangan ADDIE yang terdiri dari tahap Analysis, Design, Development, Implementation dan Evaluation. Teknik pengumpulan data menggunakan angket kuesioner dengan skala likert untuk validasi buku ajar yang diberikan kepada ahli materi, ahli bahasa, ahli desain (layout) dan angket uji coba buku ajar kepada mahasiswa aktif Program Studi S1 Akuntansi. Hasil uji validitas bahan ajar dari ke-3 ahli tersebut dengan nilai masing-masing 93%, 82% dan 80% sehingga dapat dikatakan buku ajar yang dibuat hasilnya sangat layak. Kemudian dilakukan uji coba ke mahasiswa melalui angket respon mahasiswa dan dilakukan evaluasi formatif. Produk yang dikembangkan dapat digunakan oleh Dosen sebagai buku ajar yang dapat membantu mahasiswa dalam memahami materi.

Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa Dina Rohanisa; Loggar Bhilawa
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2158

This research aims to examine the effect of pressure, opportunity, rationalization, and capability on the potential for fraud in the management of village funds in Cilacap Regency. The data used are primary data sources by distributing questionnaires to village heads and village officials in Cilacap Regency. The data analysis model used is multiple linear regression. The results of the study show that pressure, opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.

Pendampingan Pemanfaatan Media Sosial atau E-Commerce dalam Upaya Pengenalan Produk dan Peningkatan Penjualan Made Dudy Satyawan; Ni Nyoman Alit Triani; Merlyana Dwinda Yanthi; Loggar Bhilawa; Aisyahturrahmi Aisyahturrahmi
Abimanyu : Jornal of Community Engagement Vol 4 No 2 (2023): August 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n2.p46-52

The era of digitalization affects business behavior, not only business actors whose business models change from conventional methods to the use of information technology but also the behavior of consumers who shop through social media platforms or e-commerce. Service partners who are SMEs business actors and BUMDes management bodies in villages in Bojonegoro Regency, East Java, have problems introducing their businesses and products or services. Conventional methods sacrifice marketing costs that are not small and have the potential to fail, as well as the capital spent on shop rentals. The increasing number of mobile and internet users in Indonesia is an opportunity to expand the market and marketing of products or services owned by service partners. Utilization of Social Media or E-Commerce is an effort to introduce products and increase sales of partner businesses. The service implementation methods include the creation of a product catalog, selection, and training on the use of social media or e-commerce

ANALISIS PERBANDINGAN TINGKAT FINANCIAL DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 MENGGUNAKAN MODEL ALTMAN Z-SCORE Putra, Muhammad Fanny Fatkhur; Bhilawa, Loggar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menganalisis perbandingan tingkat financial distresssebelum dan selama masa pandemi Covid -19 dengan menggunakan model Altman Z Scorepada perusahaan yang terdaftar di BEI periode tahun 2019-2020. Jenis penelitian initermasuk kedalam jenis penelitian komparatif dengan menggunakan pendekatan kuantitatif.Penelitian ini menggunakan data sekunder yang diambil dari website data IDX. Sampelyang digunakan dalam penelitian ini berjumlah 265 perusahaan dengan jumlah populasisebanyak 781 perusahaan. Sebelum melakukan uji beda, dilakukan uji deskriptif, uji asumsiklasik (uji multikolerasi, heterokedatisitas, uji autokorelasi, uji normalitas). Hasil penelitianmenyatakan bahwa tidak adanya perbedaan tingkat financial distress yang signifikan padapada sampel penelitian sebelum dan selama masa pandemi Covid-19.

Managing Land Assets For Sustainable Goals To Generate Income Of University Wardhana, Mahendra; Kautsar, Achmad; Fithroni, Hijrin; Liana, Corry; Bhilawa, Loggar
International Journal of Educational Research & Social Sciences Vol. 4 No. 6 (2023): December 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i6.745

This research aims to find out that increasing university income from land development is a complicated process that requires knowledge and skills in various aspects such as law, urban planning, and the civil structure of buildings that will stand on the land. This research will adopt a descriptive qualitative research approach to understand a particular phenomenon. This approach allows researchers to collect descriptive data to answer research questions regarding optimizing university land management. The research subjects in this study were 30 people consisting of leaders of Surabaya State University and stakeholders who were partners and involved in land development in the University area. Research findings show that sustainable land development is a goal that the University wishes to achieve in the short and long term and needs to be supported by strong financial resources. These results have significant implications for other universities that are managing land assets to contribute income to sustainable land development.

Co-Authors Agustin, Ika Dyah Ayu Aisyahturrahmi Aisyahturrahmi Aisyaturrahmi Cantika Sari Siregar CORRY LIANA Debora Freti Gracia Dewi Prastiwi Dian Anita Nuswantara Dina Rohanisa Fany Dwi Nurcahyani Faradilla, Ivory Candra FITHRONI, HIJRIN Inayatul Lutfiyyah Lintang Venusita Made Dudy Satyawan Mahendra Wardhana, Mahendra Mariana Merlyana Dwinda Yanthi Merlyana Dwinda Yanthi Muhammad Fanny Fatkhur Putra Ni Nyoman Alit Triani Nurjannah, Ika Ayu Putra, Muhammad Fanny Fatkhur Putri, Sindi Yulika ROHMAWATI KUSUMANINGTIAS Rumsowek, Theresia Mina Ryanaldi Fahriansyah Salvany Maulida Rahma Hafshah Sholawati, Alvin Sri Wahyuni Wiwik Handayani

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