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All Journal EL-MUHASABA Jurnal Dimensi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Community Development Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat DEDIKASI PKM JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) DIMASEKA Jurnal Pengabdian Kepada Masyarakat Meambo International Journal of Islamic Business and Economics (IJIBEC)
Andi Kushermanto
Akuntansi, Universitas Pekalongan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IDENTIFIKASI PERSEPSI MAHASISWA DALAM MENGAMBIL SERTIFIKASI AKUNTAN PROFESIONAL Hidayatul Affifah; Andi Kushermanto; Arum Ardianingsih
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.3172

Abstract

ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.
PENGELOLAAN KEBERSIHAN DAN KESEHATAN LINGKUNGAN DI DESA SEMUT KECAMATAN WONOKERTO KABUPATEN PEKALONGAN Mahirun Mahirun; Andi Kushermanto
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 2, No 2 (2021): Juli 2021
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.082 KB)

Abstract

The living environment is a unitary space with all objects, forces, conditions, and living things, including humans and their behavior that affect the continuity of life and the welfare of humans and other living creatures. Environmental awareness is an effort to grow and develop awareness of the environment which does not only include garbage, pollution, greening animal protection, but furthermore how people have a love for land and water to achieve justice, prosperity and environmental sustainability. This community service regarding the management of environmental hygiene and health is carried out in Semut Village, Wonokerto District, Pekalongan Regency with the target population of the village community. The purpose of this activity is to build a culture of environmental awareness and increase community participation in environmental hygiene and health. The results of the activity can run smoothly, as evidenced by the role of participants who follow from elements of the community, and more importantly the growing public awareness of the importance of protecting the environment which includes cleanliness and environmental awareness, and increasing public understanding and awareness about environmental hygiene and health. Assistance activities to the community by involving all related components from the village, sub-district, and related offices in Pekalongan Regency can be carried out to maintain the continuity of these activities.Keywords: Village, environment, environmental awareness, cleanliness, health
SINERGITAS PERAN PENTA HELIXDALAM PERUMUSAN STRATEGI PENGEMBANGAN UNIT USAHA WISATA Titi Rahayu Prasetiani; Mahirun Mahirun; Andi Kushermanto; Tsamara Tsamara; Arya Ajhie
Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2023): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i2.3206

Abstract

Pekalongan Regency as an autonomous region has superior potentials in various sectors, one of which is in the tourism sector. Tourism is one of the strategic development sectors that has a multiplier effect, both directly and indirectly, so that it has an impact on the social, cultural, educational and economic sectors of the country. Natural tourism potential owned by Pekalongan Regency is natural resources; mountains and sea.Sumurjomblangbogo Village as a strategic partner of the Faculty of Economics and Business, University of Pekalongan has the potential for a Tourism Business Unit from BUMDes Tirta Arum in the form of a swimming pool tourist attraction. The purpose of this study was to determine the function and role of each Penta Helix party in developing the superior tourism potential of the Tirta Arum swimming pool in Sumurjomblangbogo Village, Bojong District, Pekalongan Regency, as well as formulating a strategy for developing resource-based tourism superior potential (Resource Based View).The results of the study show that the synergy between Academicians (Academicians) Business (Business Doers), Government (Government), Community (Community) and Media in this village has conceptually been realized. Business actors play a role as the main actor in achieving sustainable profit. The government acts as a regulator and dynamicator to drive the local economy. While the media as a means of publication in promoting swimming pool attractions and building a brand image.
Penguatan Manajemen Bisnis UMKM Ekonomi Kreatif Desa Kadipaten Kecamatan Wiradesa Kabupaten Pekalongan Titi Rahayu Prasetiani; Choliq Sabana; Andi Kushermanto
DIMASEKA Vol 1 No 1 (2023): April 2023
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v1i1.2

Abstract

Desa Kadipaten Kecamatan Wiradesa Kabupaten Pekalongan memiliki potensi UMKM ekonomi kreatif yang perlu terus dikembangkan. Usaha ekonomi kreatif ini berpeluang sebagai sumber pendapatan masyarakat. Berbagai kelemahan dan kendala telah dipetakan. Aktivitas bisnis di desa ini sudah berjalan, namun dalam pengelolaannya masih bersifat sangat sederhana, belum menjalankan manajemen bisnis secara detail, efektif dan efisien. UMKM kurang memiliki ide kreatif dan inovatif dalam pengembangan produk. Salah satu langkah yang dibutuhkan adalah penguatan manajemen bisnis UMKM. Hal ini ditujukan agar UMKM dapat menjalankan dan mengevaluasi bisnisnya, mampu merumuskan strategi yang tepat, serta dapat melakukan inovasi atas produk atau barang yang dipasarkan agar bisa menyesuaikan kebutuhan pasar atau konsumen. Keterlibatan pemangku kepentingan yakni Universitas Pekalongan, Pemerintah Desa Kadipaten, Organisasi kemasyarakatan seperti GP Anshor dan Fatayat NU dapat menjamin keberlanjutan dalam upaya pengembangan UMKM ekonomi kreatif ini. Hasil dari pengabdian ini adalah Brainstroming ide bisnis produk kreatif, serta pemahaman Peserta mengenai penerapan Manajemen Bisnis yang efektif dalam sektor UMKM.
Pengaruh Kebijakan Deviden, Struktaur Modal, Set Peluang Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan Mahirun, Mahirun; Ayuningrum, Anggrainy Putri; Prasetiani, Titi Rahayu; Kushermanto, Andi
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9623

Abstract

The research objective is to empirically examine the effect of dividend policy, profitability, capital structure, and investment opportunity set on firm value. The object used is the LQ45 index company on the Indonesia Stock Exchange during the period 2017-2021. The analytical tool we use is multiple linear regression using SPPS software. The results of testing 134 samples over a period of 5 years resulted in the findings of profitability with the return on equity (ROE) indicator, and the investment opportunity set with the price earning ratio (PER) indicator being able to significantly increase the company's value with the price to book value (PBV) indicator. While other findings are dividend policy with dividend payout ratio (DPR) indicator has a negative and insignificant effect on firm value (PBV). While the capital structure with the debt to equitu ratio (DER) indicator although it has a positive effect on firm value (PBV), but the results are not significant.
Edukasi Potensi Sektor Perikanan untuk Pemberdayaan Ekonomi Desa Kalirejo: Penyuluhan Partisipatif Berbasis Kemitraan Internasional Fahrurrozi, Ashari; Mardiana, Tri Yusufi; Kushermanto, Andi; Zahro, Zahro; Ahamed, Forbis; Chaikambang, Chairung; Luaphol, Bancha; Zatun, Patcharin; Chalimah; Taufiq; Taufiqurrohman, A.H. Asari
Jurnal Pengabdian Meambo Vol. 3 No. 2 (2024): Jurnal Pengabdian Kepada Masyarakat MEAMBO
Publisher : PROMISE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56742/jpm.v3i2.92

Abstract

Desa Kalirejo memiliki potensi ekonomi yang belum dimanfaatkan secara optimal, terutama dalam sektor perikanan. Tujuan pengabdian ini adalah untuk meningkatkan pengetahuan dan kesadaran masyarakat Desa Kalirejo tentang potensi sektor perikanan melalui kegiatan penyuluhan. Kegiatan yang dilaksanakan di balai desa Kalirejo selama satu hari, melibatkan 30 peserta yang terdiri dari perangkat desa, tokoh masyarakat, pelaku UMKM, petani, dan perwakilan pemuda. Metode yang digunakan meliputi presentasi interaktif, diskusi kelompok, pemutaran video, dan sesi tanya jawab. Hasil pengabdian menunjukkan peningkatan signifikan pengetahuan peserta, dengan rata-rata skor meningkat dari 65% pada pre-test menjadi 85% pada post-test. Terbentuk kelompok kerja kecil yang berkomitmen melanjutkan inisiatif pengembangan sektor perikanan. Tingkat kepuasan peserta terhadap berbagai aspek kegiatan mencapai rata-rata di atas 80%, dengan fasilitas mendapat nilai tertinggi 95%. Kegiatan ini berhasil menciptakan kesadaran baru tentang potensi sektor perikanan di Desa Kalirejo, namun diperlukan pendampingan lanjutan untuk memastikan keinginan inisiatif yang telah dimulai.
Institutional Ownership and Financial Distress: The Moderating Effect of Executives with Foreign Experience Kushermanto, Andi; Nurfadilah, Nurfadilah; Alisa, Inayah Risqi; Mahirun, Mahirun
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.36833

Abstract

Objective This research aims to analyze the influence of institutional ownership on financial distress and the role of executives with foreign experience as a moderating variable.Design/Methodology The object of this research is the consumer cyclical sector companies listed on the Indonesian Stock Exchange during the 20172021 period. The data sample was gained through purposive sampling and obtained from 47 companies that met the criteria. Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS 8 is the analytical technique used in this research.Results This study provides evidence that institutional ownership can prevent or reduce financial distress as it functions to monitor company performance. The variable of executives with foreign experience strengthens the influence of institutional ownership on financial distress, which shows the role of executives with foreign experience in reducing the possibility of financial distress.Research limitations/implications This study was conducted in the consumer cyclical sector for five years of observation, which can limit the generalizability of its findings. The implications of this study are practical suggestions for the company's management to avoid financial distress and achieve long-term goals through the role of CEO in relation to its overseas background.Novelty/Originality In Indonesia, prior research has explored the impact of good corporate governance and the CEO's role in maintaining financial distress conditions. Nevertheless, none has investigated the overseas background aspect, namely the CEO with foreign experience, as one of the moderating factors that influence the GCG aspect of reducing financial distress, which is the originality of this study.
SOSIALISASI UU PESANTREN: MENINGKATKAN PEMAHAMAN DAN PENGUATAN KELEMBAGAAN PESANTREN DI PP. NURUL HUDA AN-NAJAH Catur Ragil Sutrisno; Salman Al Farisi; Andi Kushermanto; Amalia Ilmiani; Nanda Agung Prasetya; Habib Khoiri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37302

Abstract

Abstrak Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren menandai pengakuan resmi terhadap pesantren sebagai bagian dari sistem pendidikan nasional di Indonesia. UU ini memberikan dasar hukum bagi pengelolaan, pengakuan, perlindungan, dan pemberdayaan pesantren, yang selama berabad-abad telah menjadi pilar dalam membentuk moral, spiritual, dan intelektual umat Islam di Indonesia. Undang-undang ini diharapkan mampu meningkatkan kualitas pesantren melalui peningkatan sumber daya manusia serta sarana dan prasarana. Meski demikian, tantangan dalam implementasinya, seperti minimnya pemahaman masyarakat pesantren terhadap undang-undang ini, mendorong pentingnya sosialisasi yang berkelanjutan. Sosialisasi dalam kegiatan pengabdian Masyarakat (PkM) ini dilakukan melalui metode penyuluhan oleh berbagai pihak, termasuk pemerintah dan akademisi, guna memastikan pesantren memahami hak dan kewajiban yang diatur dalam undang-undang serta mempersiapkan diri menghadapi tantangan modern. Universitas Pekalongan, melalui program pengabdian kepada Masyarakat bekerjasama dengan PP Nurul Huda An-Najah Banin Banat, juga turut berperan dalam menyebarluaskan informasi terkait UU Pesantren, dengan tujuan memfasilitasi dialog antara pemerintah, pengelola pesantren, dan masyarakat untuk memastikan implementasi yang tepat guna memperkuat peran pesantren dalam pembangunan nasional.
PENGARUH VOLATILITAS LABA, VOLUME PERDAGANGAN SAHAM DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRATEGIC DEVIATION SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Energi yang Terdaftar di BEI Periode 2018 – 2022) Fitriansyah, Dimas; Kushermanto, Andi; Mahmudah, Dina Amalia; Alisa, Inayah Risqi; Ukhriyawati, Catur Fatchu
JURNAL DIMENSI Vol 13, No 2 (2024): JURNAL DIMENSI (JULI 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i2.6667

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan menjelaskan pengaruh volatilitas laba, volume perdagangan saham, dan leverage terhadap volatilitas harga saham dengan dimoderasi oleh strategic deviation. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di bursa efek Indonesia selama periode 2018 – 2022 dengan jumlah populasi sebanyak 85 perusahaan, dengan metode purpose sampling sampel yang diperoleh sebanyak 30 perusahaan. Penelitian ini merupakan jenis penelitian korelasional yang menggunakan pendekatan kuantitatif bersifat deskriptif. Penelitian ini menggunakan analisis SEM dengan software WarpPLS 8.0. Hasil dari penelitian ini ialah adanya pengaruh positif dari volatilitas laba terhadap volatilitas harga saham, tidak ada pengaruh dari volume perdagangan saham terhadap volatilitas harga saham, pengaruh negatif dari leverage terhadap volatilitas harga saham. Adanya strategic deviation yang memperlemah volatilitas laba terhadap volatilitas harga saham, dan strategic deviation yang tidak dapat memoderasi volume perdagangan saham dan leverage terhadap volatilitas harga saham.
INFORMATION ASYMMETRY, EARNINGS AGGRESSIVENESS AND COST OF EQUITY: THE MODERATING ROLE OF INVESTOR PROTECTION Febriyanti, Erika; Ardiyani, Komala; Kushermanto, Andi; Ulum, Akhmad Samsul
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.6194

Abstract

Background:  The phenomenon of recent years shows an increase in the number of companies that go public. This condition indicates that more and more companies want to obtain funding through the capital market with the aim of attracting investors to invest their capital. Investors invest funds for the purpose of getting a return, while the company expects the cost of equity. Objective: This study aims to examine the effect of information asymmetry and earnings aggressiveness on the cost of equity, and examine the moderating role of investor protection on the relationship between information asymmetry and earnings aggressiveness on the cost of equity.Research Methods: The research sample is LQ-45 indexed companies on the Indonesia Stock Exchange for the period 2018-2022.  115 research data were analyzed using Partial Least Square (PLS) - Structural Equation Model (SEM).Research Results: Shows that information asymmetry has a negative effect on the cost of equity while earnings aggressiveness has a positive effect on the cost of equity.  Investor protection does not moderate the effect of information asymmetry on cost of equity, but weakens the relationship between earnings aggressiveness and cost of equity. Earnings aggressiveness practices are in line with the cost of equity, if balanced with good governance practices. Investor protection needs to be maintained so that the practice of earnings aggressiveness can be minimized so that the cost of equity can be reduced.Originality/Novelty of Research: This research adds investor protection as a moderating variable for information asymmetry and earnings aggressiveness with cost of equity
Co-Authors . Zulaikha Ahamed, Forbis Ahliansyah, Muhammad Rafli Akhmad Samsul Ulum Alisa, Inayah Risqi Amalia M.Si SE. Ilmiani Anggraeni, Diah Ayu Anggrainy Putri Ayuningrum Ardiyani, Komala Arum Ardianingsih Arya Ajhie Catur Fatchu Ukhriyawati Catur Ragil Sutrisno Chaikambang, Chairung Chalimah Choliq Sabana Danang Satrio Fahrurrozi, Ashari Febriyanti, Erika Febryanti, Erika Fitriansyah, Dimas Habib Khoiri Hidayatul Affifah Inayah Risqi Alisa Khoiri, Habib Luaphol, Bancha Mahirun Mahirun Mahmudah, Dina Amalia Nanda Agung Prasetya Nurfadilah Nurfadilah Prasetiyani, Titi Rahayu Prasetya, Nanda Agung Salman Al Farisi Salman Al Farisi, Salman Sari, Reni Mustika Shafarani, Dinda Ayu Taufiq Taufiqurrohman, A.H. Asari Titi Rahayu Prasetiani Tri Yusufi Mardiana Tri, Nguyen Huu Tsamara Tsamara Ulum, Akhmad Samsul Zahro, Zahro Zatun, Patcharin Zulfania, Hana