https://repository.ukwk.ac.id/handle/123456789/58 Dokumen Karya Tulis Dosen Unika Widya Karya Malang dalam Prosiding Internasional 2026-04-25T01:44:18Z https://repository.ukwk.ac.id/handle/123456789/2129 Title: Innovative Cash Accounting Information System Design for Agrotourism Hotel in Batu City Authors: Astuti, Galuh Budi; Hieronika, Maria; Reubun, Petronela Abstract: This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes. 2024-01-01T00:00:00Z https://repository.ukwk.ac.id/handle/123456789/1881 Title: The use of coconut (Cocos nucifera L) flesh and water to improve the physicochemical properties of palm sugar syrup Authors: Susilowati, S; Kusuma, Wardani A; Purnomo, H Abstract: Palm sap is a sweet and colorless liquid obtained by tapping the stem of the male flowers of sugar palm (Arenga pinnata). Palm sap can be used as one of the sources in the manufacture of liquid brown sugar to replace cane sugar. Adding coconut water and flesh can improve the physical and chemical properties of palm sugar syrup. The purpose of this research is to find out the effects of the addition of coconut water and flesh to the physical and chemical properties of palm sugar syrup. The experiment is conducted using a Randomized Block Design (RBD), consisting of two factors. The first factor is the addition of coconut water with 3 levels (0%, 10%, and 20%) and the second factor is the addition of coconut flesh with 2 levels (0% and 1%); each treatment is replicated three times. Observation variables include total dissolved solids (°Brix), color intensity, and viscosity. The best treatment is obtained from the addition of 20% coconut water without coconut flesh with 75°Brix, pH 6.6, 1.26 viscosity (103 cPs), lightness level (L* ) 30.5, redness level (a* ) 23.5, yellowness level (b* ) 22.0. Sugar content identification shows that the levels of sucrose, glucose, and fructose are 69.84%, 29.45%, and 30.76%, respectively. It is concluded that the addition of fresh coconut water can improve the physicochemical properties of palm sugar syrup. 2017-01-01T00:00:00Z https://repository.ukwk.ac.id/handle/123456789/1866 Title: LABOR UNION AND THE COMPANY PERFORMANCE: INDUSTRIAL CONFLICT Authors: Ratih, Dewi; Yunus, Achmad Abstract: Today many conflicts arise that lead to destructive conditions concerning industrial relations, including conflict between the workers as a key element of the production and the entrepreneur as the owner of capital. Many workers demands against their rights to entrepreneurs who can not be packed in containers appropriate mediation so that not infrequently lead to greater conflict. Frame of mind in this study based on the fact that the management of conflicts in industrial relations requires the involvement of all stakeholders in the organization. Support regulations and policies are also strongly demanded that the conflict can be managed properly in order to achieve a favorable climate objectives so that employees can work optimally in order to achieve organizational goals through the organization’s culture. Organizational culture is very important role in supporting the creation of an effective organization. There are certain characteristics as forming an organizational culture that is used in this research is focused on the culture of quality. This study aims to map the factors related to conflict management in particular industrial worker organization’s involvement in shaping the culture of the organization in conflict management. This study uses a qualitative research design with a case study approach where the analysis of this research is done inductively. The design of this study refers to the model cycle of Kemmis and M. Taggart (1998) with four stages, namely: 1) preparation, 2) the implementation phase, 3) the stage of monitoring, and 4) the stage of reflection. The role of labor union organizations to be very important in determining management policies. The union becomes a container in delivering the aspirations of employees that are part contribution to the company’s employees. Union organization is able to manage conflict are expected to be part of the motor of the company’s progress. Proven in some respects in accordance with the results of the research, the union was able to resolve conflicts without weakening partly conflicting parties. In running the organization, cultivate union members to work together and form solidarity among its members. Behaviors and habits that is expected to shape the culture of the organization mature and become a strong foundation for the progress of the company. 2016-12-01T00:00:00Z https://repository.ukwk.ac.id/handle/123456789/1864 Title: Equity Market Timing and Capital Structure: Evidence on Post-IPO Firms in Indonesia Authors: Ratih, Dewi; Yunus, Achmad Abstract: Purpose - The purpose of this research is to analyze and to evaluate the impacts of equity market timing on corporate capital structure policies in Indonesia by testing the historical values of stock. Design/methodology/approach - This study uses panel data of companies listed in Indonesian Stock Exchange after IPO. The companies used as research object are 70 firms in the non- financial/non-banking sector with the observation period of 1997-2009. The period of measurement is 5 years after IPO. Using past market value in which equity market timing is measured in two time measurements, i.e. yearly timing and long-term timing to prove its persistence. Findings - Consistent with equity market timing theory, the results suggest that firms tend to issue equities when their market valuations are relatively higher than their book values and their past market values are high. As a consequence, the firms become underleveraged or have their debts reduced in the short run. The results of long-term measurement on equity market timing do not appear to affect the firms’ capital structure decisions due to the firms’ relatively quick adjustments of optimal capital structures. The conclusion is that equity market timing is an important element in the short run but not in the long run. Research limitations/implications - The results of this study describe how firms in Indonesia take advantage of temporary market share fluctuations through equity market timing in their capital structure policies before ultimately making adjustments to the directions they are targeting. Practical implications – The use of equity market timing is more aimed at reducing the debt ratio and avoiding unfavorable conditions in the debt market, as well as taking advantage of the capital gains derived from the differences in their stock prices. this study also have practical implications on investment policies that need to consider the adaptation factor of the industrial environment when it comes to making capital structure decisions. Originality/value – This research is the first study that to analyze and to evaluate the impacts of equity market timing on corporate capital structure policies on post-IPO firms in Indonesia. This research is an empirical study which investigates the relevance of equity market timing considerations in the determination of debt-equity choices in capital structure. 2017-12-01T00:00:00Z