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All Journal AGRIKA KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss eBA Journal: Journal Economic, Bussines and Accounting FINANCIAL : JURNAL AKUNTANSI Community Empowerment Jurnal ABM Mengabdi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Bisnis & Manajemen (ABM) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society CEBONG Journal eCo-Fin Majalah Ilmiah Cahaya Ilmu Jurnal Manajemen Dan Akuntansi Medan JUMAD Journal Management, Accounting, & Digital Business West Science Social and Humanities Studies INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Suharsono, Judi
Universitas Panca Marga
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH BRAND IMAGE, HARGA, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA RUMAH MAKAN IKAN BAKAR GATSU PROBOLINGGO Mufid Andrianata; Judi Suharsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.867

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh secara simultan maupun parsial, dan dominan antara variabel brand image, harga, dan lokasi terhadap keputusan pembelian konsumen rumah makan ikan bakar Gatsu Probolinggo. Jenis penelitian yang digunakan adalah kuantitatif, dengan variabel yang digunakan yaitu brand image, harga, dan lokasi sebagai variabel independen dan keputusan pembelian sebagai variabel dependen. Populasi dalam penelitian ini yaitu konsumen yang melakukan pembelian pada bulan februari 2022 pada rumah makan ikan bakar Gatsu Probolinggo sebanyak 502 orang. Pengambilan sampel sebanyak 50 responden. Metode analsisis data dalam penelitian ini menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi berganda, uji hipotesis, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa brand image, harga, dan lokasi berpengaruh secara simultan dan parsial terhadap keputusan pembelian, serta variabel yang paling berpengaruh (dominan) terhadap keputusan pembelian adalah variabel brand image. Hasil ini dibuktikan melalui uji hipotesis dengan thitung X1 sebesar 4,097, thitung X2 sebesar 2,762, dan thitung X3 sebesar 2,825 yang menunjukkan lebih besar dari ttabel yaitu 2,010.
THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Novi Darmayanti; Rindang Nur Anggraeni; Martha Suhardiyah; Judi Suharsono
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.361

Abstract

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.
Perbandingan Harga Pokok Kopi Arabika Dan Kopi Robusta Dari Sisi Proses Pengolahan Kopi: Studi Kasus PTPN XII Kalisat Jampit Bondowoso dan Perkebunan Rakyat Andungbiru Tiris Probolinggo Yunda Ratih Ratindra; R. Hery Koeshardjono; Judi Suharsono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i1.399

Abstract

Coffee constitute on of the commodity mainstay plantage be the that possess contribution a big enough in economy Indonesia. Coffee arabica and coffee robusta constitute coffee drink the very by the people of fond. Purpose of research this be for know result for difference process a processing coffee arabica and coffee robusta, for know and acquire result comparison price basic production in coffee arabica and coffee robusta for side process a processing coffee with method full costing and variabel costing. Population which in take of whole price basic production as long as one time harvest in a one year, whereas sample which in take of price basic production in a whole manner of population, because researcher take 100 day picking in a one year very as long as three month production. Research this use research quantitative, purpose research quantitative depict data research of numbers. Result a research that indicate, process a processing coffee arabica which in did by PT. Perkebunan Nusantara XII use manner wet and Perkebunan Rakyat use process a processing coffee robusta with manner dry. For computation price basic production follow method full costing coffee arabica as big as Rp 1.027.641.350 and coffee robusta as big as Rp 339.059.600, whereas follow method variabel costing coffee arabica as big as Rp 975.441.500 and coffee robusta as big as Rp 316.646.000.
Analisis Value Chain Dan Economic Value Added Jamur Tiram Untuk Meningkatkan Penjualan Pada Mahkota Jamur Kraksaan Probolinggo Dewi Shinta; Judi Suharsono; Elok Dwi Vidiyastutik
PAKETHEMAT Vol 1 No 1 (2023): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i1.1316

Abstract

Penelitian dilakukan di Mahkota Jamur Kraksaan probolinggo dengan tujuan menganalisis Value Chain Dan Economic Value Added Jamur Tiram Untuk Meningkatkan Penjualan Pada Mahkota Jamur Kraksaan Probolinggo. Jenis penelitian yang digunakan adalah deskriptif kuantitatif, dengan variabel Value Chain, Economic Value Added, Penjualan. Metode pengumpulan data dengan wawancara, observasi, dan dokumentasi. Yang digunakan untuk sampel dalam penelitian ini adalah laporan keuangan khususnya laba bersih, pajak, dan beban modal yang terdapat pada Mahkota Jamur Kraksaan Probolinggo pada tahun 2016-2018. Hasil penelitian menunjukkan aktivitas utamanya dimulai dari inbound logistic yaitu biaya tenaga kerja tidak langsung dan biaya angkut pembelian, operation yaitu tenaga kerja langsung dan biaya bahan penolong, outbound logistic yaitu pemasaran, marketing/sales yaitu biaya iklan, service yaitu biaya retur penjualan. Laba operasi bersih setelah pajak atau NOPAT tahun 2016 yaitu 316.859.796, NOPAT tahun 2017 yaitu 238.544.804, NOPAT tahun 2018 yaitu 476.671.437. Beban modal atau Chapital Charge tahun 2016 yaitu 272.446.015, Chapital Charge tahun 2017 yaitu 214.681.114, Chapital Charge tahun 2018 yaitu 424.771.148. Sehingga untuk mendapatkan EVA adalah NOPAT dikurangi Chapital Charge dan Nopat harus lebih besar dari Chapital Charge agar Nilai Tambah Ekonomis bernilai positif. Nilai Tambah Ekonomis tahun 2016 yaitu 44.413.781, Nilai Tambah Ekonomis tahun 2017 yaitu 23.863.689, Nilai Tambah Ekonomis tahun 2018 yaitu 51.900.289. Total penjualan Mahkota Jamur pada tahun 2016 sebesar 30.270 Kg, penjualan tahun 2017 sebesar 28.961 Kg, penjualan tahun 2018 sebesar 42.942 Kg
Pengaruh Disiplin Kerja, Lingkungan Kerja, Dan Kepuasan Kerja, Terhadap Kinerja Karyawan Pada CV. Dua Putri Sholehah Kabupaten Probolinggo Untung Febrianto; Judi Suharsono; Seger Priantono
PAKETHEMAT Vol 1 No 3 (2023): JUMAD: June 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i3.1403

Abstract

Penelitian Penelitian ini mempunyai tujuan mengetahui apakah pengaruh disiplin kerja, lingkungan kerja, dan kepuasan kerja berpengaruh secara simultan dan parsial pada kinerja karyawan di CV. Dua putri Sholehah. Jenis penelitian yang dipakai yakni penelitian kuantitatif deskriptif, memakai variabel meliputi pengaruh disiplin kerja, lingkungan kerja, dan kepuasan kerja terhadap kinerja karyawan, dan jumlah sampel penelitian ini adalah 60 responden. Responden penelitian ini yakni karyawan CV. Dua putri Sholehah. Sampel memakai teknik sampling jenuh yakni populasi menjadi sampel. Hasil uji memperlihatkan: 1) Hasil pengujian diperoleh Fhitung > Ftabel (69,235 > 3,16). Dengan demikian, hasil pengujian hipotesis uji f(simultan) memperlihatkan variabel disiplin kerja, lingkungan kerja, serta kepuasan kerja secara simultan berpengaruh pada kinerja karyawan. 2) Hasil pengujian sebagian menunjukkan bahwa koefisien regresi Disiplin Kerja (X1) adalah 7804>2003, menolak H0 dan menerima Ha, dan koefisien regresi Lingkungan Kerja (X2) adalah 6828>2003, menolak H0 dan menerima Ha. Nilai signifikansi kedua variabel tersebut < 0,05. Sedangkan koefisien regresi kepuasan kerja (X3) sebesar 0,165 < 2,003 dengan nilai signifikansi 0,870 > 0,05. Sehingga, hasil uji t (parsial) memperlihatkan variabel disiplin kerja dan lingkungan kerja berpengaruh positif serta signifikan pada kinerja karyawan, sedangkan kepuasan kerja tidak berpengaruh pada kinerja karyawan pada CV. Dua Putri Sholehah Kabupaten Probolinggo.
The Effect of Community Participation, Government Policy, and Sharia Financial Education on Sharia Economic Development in West Java M. Novan Fithrianto; Mufid Andrianata; Judi Suharsono
West Science Social and Humanities Studies Vol. 2 No. 07 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i07.1084

Abstract

This study investigates the effect of community participation, government policy, and Islamic financial education on the development of Sharia economics in West Java. Utilizing a quantitative approach, data were collected from 160 respondents using a Likert scale ranging from 1 to 5. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings indicate that all three hypotheses are positive and significant. Community participation, government policy, and Islamic financial education each have a substantial impact on fostering the growth of Sharia economics in the region. Specifically, Islamic financial education demonstrated the most substantial effect, followed by government policy and community participation. These results underscore the critical roles of community engagement, supportive governmental frameworks, and educational initiatives in advancing the Islamic economic system in West Java. The study provides valuable insights for policymakers, educators, and community leaders aiming to enhance the development of Sharia economics through targeted strategies and programs.
Analisis Penetapan Harga Jual Dengan Menggunakan Metode Cost Plus Pricing Untuk Pesanan Khusus Pada Luluk Bakery Kota Probolinggo jamatun hasanah; Judi Suharsono; R Hery Koeshardjono
JUMAD : Journal Management, Accounting, & Digital Business Vol 1 No 6 (2023): JUMAD: December 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i6.1492

Abstract

The purpose of the study was to determine the results of determining the selling price of torn bread with special orders using the cost plus pricing method and not the calculation method. Adding the cost by a percentage calculated by the formula determines the selling price based on cost plus pricing. The type of research used is quantitative descriptive with field study data collection methods in the form of interview, conservation and dokumentation. The results showed that it the production process of 1.350 torn bread requires 225 kg of wheat flour, 56 kg of eggs, and requires direct labor of 4 employees, whilw factory overhead costs according to the company require costs of Rp 2,727,500, in contrast to the calculation of the cost plus pricing which is Rp 2,252,000. The selling price according to Luluk Bakery Kota Probolinggo is Rp 7,500/box while the calculation of the variable costing approach is higher than the company because it includes all element of cost so as to generate real profits
Pengaruh Influencer, Flash sale Dan Harbolnas Terhadap Impulsive Buying Lilis Handriani; Judi Suharsono; Khusnik Hudzafidah
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1538

Abstract

The research was conducted to determine the Infuence of Influencer, flash sale and harbolnas on Impulsive buying. The type of research used quantitave. The population in this study were active students of the 2020 Faculty of Economics and Business, Panca Marga University, Probolinggo.The sample is used by incidental sampling which amounts 40 responden with determinantion of each variable multiplied by 10. The data needed in the form of primer in the form questionnares. The data was analyzed using statistics in the form validity, reliability, classic assumption test, multiple regression analysis, and hypothesis testing and in its processing using Statistical Packages for Social Science (SPSS). Data analysis methods include validity test, reliability test, multicollinearity test, autocorrelation test, heteroscedasticity test, normality test, multiple liear regression analysis, det erminant analysis (R2), t test (partial). Based on the results of the partial test hypothesis test (t test) that has been carried out with a significance level of 5% it can be concluded that 1) Influencer with a tcount value of 4.913 is greater than ttable 2.028. 2) flash sale with a tcount value are 2.130 greater than ttable 2.028. 3) harbolnas with tcount value is 0.935 smaller than ttable 2.028.
Pengaruh Persepsi Nilai, Promosi Online Dan Kepuasan Konsumen Terhadap Keputusan Pembelian Produk Fashion Pada Aplikasi Shopee (Studi Kasus Pada Mahasiswa Universitas Panca Marga Angkatan Tahun 2020) Rodiyatul Munawaroh; Judi Suharsono; R Hery Koeshardjono
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1541

Abstract

The purpose of this research is to describe and quantify the impact that Online Promotion, Consumer Satisfaction, and Perceived Value have on Fashion Product Purchase Decisions made using the Shopee App. Quantitative research with an interdisciplinary focus is employed. Students enrolled in the Faculty of Economics at the University of Panca Marga for the 2020 school year make up the study's population; researchers selected a sample of 40 customers using a purposive sampling approach. The data needed is in the form of a primary form of a questionnaire. Statistical Packages for the Social Sciences (SPSS) was used for the analysis. Analytical procedures such as the validity test, the reliability test, the F test, the partial test, and the dominance test. Based on the results of the partial test (t test) that has been carried out with a significance level of 5% it can be concluded that 1) Perceived Value with a tcount of 2.917 > ttable of 2.028. 2). Online promotions with a value of 3.129 > ttable 2.028. 3). Consumer satisfaction with a value of 2.754 > 2.028.
Pengaruh religiusitas, citra sekolah, dan program unggulan terhadap keputusan orang tua memilih madrasah ibitdaiyah (mi) untuk anaknya Suharsono, Judi; Widayanto, Mutinda; Andrianata, Mufid; Fithrianto, Novan; Ahmad, Nur
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

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

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Religiusitas, Citra Sekolah, Dan Program Unggulan Tehadap Keputusan Orang Tua Memilih Madrasah Ibtidaiyah (MI) Kahasri Kota Probolinggo Untuk Anaknya baik secara simultan, parsial, dan dominan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan analisis asosiatif kasual, dengan variabel bebas yang digunakan adalah Religiusitas, Citra Sekolah, dan Program unggulan. Sedangkan variabel terikat yang digunakan dalam penelitian ini adalah Keputusan Memilih. Sampel dalam penelitian ini adalah sebanyak 52 wali murid dari jumlah populasi 104 orang tua yang mendaftarkan anaknya di MI Kahasri Kota Probolinggo pada tahun ajaran 2021/2022. Pengambilan sampel dilakukan dengan metode simple random sampling. Teknik analisis yang digunakan dalam penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa religiusitas, citra sekolah, dan program unggulan secara parsial berpengaruh signifikan terhadap keputusan memilih
Co-Authors Ahmad Iskandar Rahmansyah Alief Muhammad Andrianata, Mufid Anggraeni, Rindang Nur Ardiansyah, Edi Irgi Attijani, Ahmad Azura Nur Rahayu Putri Candra, Sulis Dedy Eko TS, Mohammad Dewi Shinta Dian Yuliana Safitri Difa Arneta Dwiningwarni, Sayekti Suindah Elis Susan Dwi Elok Dwi Vidiyastutik Febrian, Sholehuddin Dwi Febriani, Alvina Fithrianto , M Novan Fithrianto, M Novan Fithrianto, M. Novan Fithrianto, M.Novan Fithrianto, Novan Hartawan Abdillah Hasanah, Irma Uswatun Hery Koeshardjono Hery Koeshardjono Hidayat Hidayat Hosnol Wafa Ida Sugeng Suyani jamatun hasanah Junaidi Junaidi Khusnik Hudzafidah Khusnik Hudzafidah Koeshardjono, R Hery Koeshardjono, R. Hery Lilis Handriani M Novan Fithrianto Mas Ahmad Baihaqi Mufid Andianata Mufid Andrianata Muhammad Iqbal Febrian Ngatimun Ngatimun Ningsih, Bunaya Wahyu Nisak, Choirun Novan Fithrianto Novi Darmayanti Novi Darmayanti Nur Ahmad, Nur Perwitasari, Dyah Ayu R Hery Koeshardjono R Hery Koeshardjono Ratindra, Yunda Ratih Ratindra, Yunda Ratih Retno Lailatul Aisyah Rindang Nur Anggraeni Rodiyatul Munawaroh Rohmah, Wilda Awaliatul Santi Rustianawati, Mutimmah Safitri, Dian Yuliana Sari, Putri Devita Sayekti Suindah Dwiningwarni Sayekti Suindyah D Seger Priantono Suhardiyah, Martha Tamam Asrori Titik Musriati Trivosa Aprilia Untung Febrianto Wahyuningsasi, Evi Wulandari Widayanto, Mutinda Wilamsari, Feni Wishal Nafis, Raihan Wiyono, Agung Abdul Rahman Yuda Ria Pratama Yunda Ratih Ratindra