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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) JCA (Jurnal Cendekia Akuntansi) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society CEBONG Journal eCo-Fin Majalah Ilmiah Cahaya Ilmu Journal of Governance, Taxation, and Auditing Jurnal Manajemen Dan Akuntansi Medan JUMAD Journal Management, Accounting, & Digital Business West Science Social and Humanities Studies Jurnal Riset Akuntansi, Perpajakan dan Auditing INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Kapital Deli Sumatera
Suharsono, Judi
Fakultas Ekonomi Universitas Panca Marga Probolinggo
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Analisis Capital Budgeting Sebagai Kelayakan Investasi Mesin Cetak Outdoor Pada Creative Digital Printing Kota Probolinggo Difa Arneta; Judi Suharsono; Hery Koeshardjono; Mufid Andianata; M Novan Fithrianto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5242

Abstract

Penelitian ini dilakukan dengan tujuan agar mengetahui kelayakan investasi atau rencana pembelian aset tetap berupa mesin cetak outdoor pada Creative Digital Printing Kota Probolinggo menggunakan metode capital budgeting. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan pendekatan studi kasus yang terfokus secara mendalam mengenai kasus tertentu. Teknik pengumpulan data dilakukan dengan studi lapangan yang mencakup wawancara dan observasi serta dokumentasi. Analisis data dilakukan dengan menghitung 5 metode capital budgeting yang berupa Average Rate of Return, Net Present Value, Payback Period, Internal Rate of Return, dan Profitability Index. Hasil penelitian yang telah dianalisis menunjukkan bahwa rencana pembelian aset tetap berupa mesin cetak outdoor pada Creative Digital Printing layak untuk dijalankan.
Pengaruh Semangat Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Azura Nur Rahayu Putri; Judi Suharsono; Trivosa Aprilia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6437

Abstract

Untuk meneliti hubungan antara antusiasme kerja, lingkungan kerja, dan kinerja karyawan di Diva Swalayan Kraksaan, penelitian ini menggunakan kepuasan kerja sebagai variabel antara. Teknik penelitian asosiatif kuantitatif digunakan untuk penyelidikan ini. Penelitian ini dilakukan di Diva Swalayan Kraksaan. Semua data penelitian diorganisasikan menggunakan aplikasi SmartPLS 4. Kepuasan kerja dan lingkungan kerja secara positif dan signifikan memengaruhi kinerja karyawan, namun dampak lingkungan kerja relatif kurang terasa. Penelitian ini mengungkapkan bahwa kepuasan kerja memiliki dampak positif dan substansial terhadap kinerja. Ketika kepuasan kerja dilihat sebagai variabel intervening, kebahagiaan kerja dan lingkungan kerja memiliki dampak positif meskipun sedang terhadap kinerja.
Pengaruh Ukuran, Struktur Hutang, dan Umur Perusahaan Terhadap Profitabilitas: Studi pada Perusahaan Makanan dan Minuman BEI 2020-2022 Rustianawati, Mutimmah; Febrian, Sholehuddin Dwi; Suharsono, Judi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6541

Abstract

Due to the food and beverage industry's rapid expansion, many businesses are forced to improve their performance in order to continue running efficiently. The profitability ratio, which is based on information from the income statement and balance sheet, is one of the most important ratios used to evaluate a business' success. The level of profitability also shows how well the company's assets are handled and how well they can produce earnings, which guarantees the company's long-term viability and gives investors peace of mind. This study sought to determine the most important contributing factor while examining the effects of age, debt structure, and company size on profitability alone and in combination.The goal of this study is to determine the connection between the independent and dependent variables using an associative quantitative approach. A significance of 0.099 indicates an inconsequential influence for company size, according to partial research findings. In contrast, the debt structure and the company's age have a significance of 0.000 and 0.000, respectively, indicating that they have a considerable impact. With a significance level of 0.000, or less than 0.05, the factors of age, debt structure, and company size all have a significant effect. The debt structure has the most significant negative impact of these three variables, with a normalized beta coefficient of -0.594.
Analisis Financial Distress Dengan Metode Altman, Springate, Zmijewski, Grover : (Pada Perusahaan Food and Beverages BEI 2020-2023) Judi Suharsono; Khusnik Hudzafidah; Retno Lailatul Aisyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6912

Abstract

This study aims to examine and analyze financial distress using the Altman Z-Scrore, Springate, Zmijewski, and Grover methods to predict bankruptcy in food and beverages companies listed on the Indonesia Stock Exchange for the period 2020-2023 and compare the most effective methods in analyzing financial distress. This study uses a descriptive quantitative approach method which is research conducted to determine the independent variable either one or more variables aims to analyze the problem of the relationship between one or more variables without making comparisons or connecting with other variables. The results of research using the Altman Z-Scrore, Springate, Zmijewski, and Grover methods make the Company able to analyze the Company's financial performance to prevent bankruptcy and from this study can compare between the Altman Z-Scrore, Springate, Zmijewski, and Grover methods. From the comparison results between the Altman Z-Scrore, Springate, Zmijewski, and Grover methods, the Grover method is the most effective and accurate method in analyzing financial distress with an accuracy rate of 98.4375% and an error type of 1.5625%. That way, the use of the Grover method can be used as a reference to prevent bankruptcy
Pengaruh Tourism Destination Familiarity dan Perceived Nostalgia Terhadap Revisit Intention Tempat Wisata Coban Rondo Malang Pada Wisatawan Gen-Z Fithrianto, M.Novan; Wishal Nafis, Raihan; Andrianata, Mufid; Suharsono, Judi
Majalah Ilmiah "CAHAYA ILMU" Vol 7 No 2 (2025): MAJALAH ILMIAH CAHAYA ILMU
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mici.v7i2.464

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Tourism Destination Familiarity dan Perceived Nostalgia terhadap Revisit Intention wisatawan di Coban Rondo, Malang, dengan mempertimbangkan Gen-Z sebagai variabel moderasi. Penelitian ini melibatkan 186 responden dan dianalisis menggunakan metode PLS-SEM. Hasil menunjukkan bahwa familiaritas terhadap destinasi dan nostalgia yang dirasakan memiliki pengaruh positif signifikan terhadap niat berkunjung kembali. Namun, Gen-Z tidak memoderasi hubungan antara kedua variabel tersebut terhadap revisit intention. Artinya, baik familiaritas maupun nostalgia berpengaruh secara langsung terhadap niat kunjungan ulang, namun pengaruh tersebut tidak berbeda signifikan pada wisatawan Gen-Z dibandingkan generasi lainnya.
The Effectiveness of the Affiliate Marketing Model in Enhancing the Competitiveness of MSMEs in the Digital Economy Era Andrianata, Mufid; suharsono, Judi; Wishal Nafis, Raihan; Fithrianto, M Novan
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6888

Abstract

The digital transformation has compelled Micro, Small, and Medium Enterprises (MSMEs) to adopt adaptive marketing strategies that align with shifting consumer behaviors. One such emerging approach is affiliate marketing, which leverages incentive-based partnerships to expand online product visibility. This study was conducted to explore the effectiveness of affiliate marketing models in strengthening MSME competitiveness amid the growing challenges of the digital economy. This research employed a qualitative approach with an exploratory case study design. Data were collected through in-depth interviews with MSME actors, limited participatory observation, and documentation of digital marketing practices. The data were analyzed thematically to identify recurring patterns, strategic applications, and the impacts of affiliate marketing adoption. The findings reveal that MSMEs which strategically integrate affiliate models experience significant improvements in market reach, sales performance, and brand image. The most effective strategies involve selecting affiliates aligned with specific market segments, producing platform-appropriate promotional content, and conducting regular performance evaluations. Additionally, affiliates contribute to market education and provide valuable feedback that supports ongoing marketing development. In conclusion, affiliate marketing models prove to be effective instruments for driving MSME digital transformation and sustaining competitive advantage. Future research is recommended to explore the long-term sustainability of affiliate partnerships, the role of AI-based analytics in optimizing affiliate selection, and comparative studies across sectors and regions within the Indonesian MSME landscape.
APLIKASI BAHAN SILIKA ALAMI DAN FREKUENSI PEMBERIAN NANO-SILIKA UNTUK MENINGKATKAN KUALITAS HASIL DAN USAHATANI PADI Candra, Sulis Dyah; Ngatimun, Ngatimun; Suharsono, Judi
Agrika Vol. 13 No. 2 (2019)
Publisher : Badan Penerbitan Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.382 KB) | DOI: 10.31328/ja.v13i2.1212

Abstract

ABSTRAKBeberapa tahun terakhir, para peneliti pertanian menunjukkan minat yang meningkat dalam penggunaan silikon (Si) dalam tanaman untuk yang meningkatkan ketersediaan hara (N, P, K), peningkatkan kinerja pertumbuhan dan efisiensi respons hasil, serta peningkatan toleransi terhadap tekanan biotik dan abiotik, serta toksisitas tanah Al, Fe, Mn dan garam yang berlebihan, tetapi perlu lebih banyak bukti pendukung tentang peran Si pada tanaman padi di lapang. Oleh karena itu, penelitian ini bertujuan untuk menyelidiki dampak pemberian silika alami maupun nano-Silika untuk meningkatkan kualitas hasil dan usahatani tanaman padi.Metodologi penelitian yang dilakukan adalah Rancangan Petak Terbagi Faktorial yang diulang tiga kali dengan menggunakan uji lanjut BNT 5%. Petak utama adalah Silika Alami dengan taraf: A0 (kontrol), A1 (Silika Sekam), A2 (Silika Arang Sekam), dan A3 (Silika Powder). Anak petak adalah perlakuan Nano Silikon (N) terdiri dari 4 taraf yaitu: N1 (frekuensi pemberian 1x), N2 (frekuensi pemberian 2x), N3 (frekuensi pemberian 3x), dan N4 (frekuensi pemberian 4x).Parameter pengamatan adalah: tinggi tanaman, jumlah daun per rumpun, jumlah anakan per rumpun, tingkat serangan hama utama, jumlah malai per rumpun, jumlah biji per malai, bobot gabah isi per malai, berat gabah kering giling dan hasil gabah per hektar. Sementara itu, dilakukan pula analisis usahatani yang mencakup biaya produksi tanaman padi dengan menggunakan teknologi aplikasi Si. Hasil pengamatan parameter pertumbuhan dan hasil pada tanaman secara umum menunjukkan perbedaan tidak nyata, namun pada pengaruh tunggal frekuensi pemberian 3x memberikan hasil yang terbaik. Sementara pada hasil usahatani menunjukkan bahwa pada pelaksanaan pertanian padi yang menggunakan silika memberikan keuntungan yang lebih besar dibandingkan metode konvensional. ABSTRACTSilicon application in most plants tend to show increase induced resistance, growth and productivity. However, more field experiment evidence needed to support Si as a beneficial nutrients in plants. Therefore, this study aims to investigate experimentally the effects of giving silica both natural and nano-Silica to improve the quality and yield of rice farming.The research methodology used was to use factorial split plot design which was repeated three times using a 5% LSD test. As the main plot is natural silica with levels: A0 (control), A1 (husk silica), A2 (charcoal silica), and A3 (silica powder). As subplots, nano silicon (N) treatment consists of 4 levels, namely: N1 (1x frequency), N2 (2x frequency), N3 (3x frequency), and N4 (4x frequency).Observation parameters in this study were: plant height, number of leaves per clump, number of tillers per clump, main pest attack rate, number of panicles per clump, number of seeds per panicle, weight of filled grain per panicle, weight of dried grain milled and grain yield per hectare. Meanwhile, an analysis of farming is also carried out which covers the cost of producing rice using this technology. The results of observations of growth parameters and yields on plants in general show no significant differences, but on the influence of a single frequency of 3x gives the best results. While the results of farming shows that the implementation of rice farming using silica will provide greater benefits compared to conventional methods. 
The Effect of Community Participation, Government Policy, and Sharia Financial Education on Sharia Economic Development in West Java Fithrianto, M. Novan; Andrianata, Mufid; Suharsono, Judi
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.
Perlakuan Akuntansi Aset Tetap Sesuai PP 71/2010 dan PSAP 07 pada Pemerintah Daerah Kota Probolinggo Suharsono, Judi; Hasanah, Irma Uswatun; Koeshardjono, R. Hery; Fithrianto, M. Novan; Andrianata, Mufid
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4325

Abstract

Penelitian dimaksudkan mendeskripsikan tindakan atas Akuntansi pada Aset Tetap DisPUPRKim serta DKPPP Kota Probolinggo serta kesesuaiannya menurut PP 71/2010 SAP serta PSAP07. Metode analisa kuantitatif deskriptif digunakan untuk mengamati dan meneliti peristiwa terkait pencatatan Aset Tetap. Pendekatan studi pustaka, wawancara dan dokumentasi digunakan untuk memahami pencatatan Aset Tetap. Cara analisis data yang dipakai adalah comparing metode. Rekonsiliasi realisasi belanja modal dan pencatatan Aset Tetap berperan dalam meminimalisir kesalahan pencatatan dan pelaporan Aset Tetap serta memastikan perlakuan akuntansi Aset Tetap pada DisPUPRKim dan DKPPP telah mempedomani PP 71/2010 dan PASP07. Namun demikian masih terdapat temuan berulang audit BPK diantaranya Peralatan dan Mesin pada DKPPP kondisi rusak parah dan tercatat di Aset Tetap. Hal itu kurang sesuai PP 71/2010 dan PSAP07 terkait Penghentian dan Pelepasan (Retirement and Disposal). Selain itu masih terdapat pengeluaran setelah perolehan awal Gedung dan Bangunan pada DisPUPRKim seperti Revitalisasi Pasar Baru seharusnya dialihkan pencatatannya ke DKUPP sebagai SKPD pengguna dan segera dikapitalisasi ke aset induknya. Demikian pula pemeliharaan Jalan Irigasi dan Jaringan pada DisPUPRKim tidak diatribusi ke aset induknya mengakibatkan aset tercatat sendiri juga disusutkan tersendiri sehingga laporan Aset Tetap akhir tahun 2022 tidak valid tidak sesuai PP 71/2010 dan PASP07.
Pemberdayaan Kayo Homestay Bromo Melalui Implementasi Integrated Marketing Communication Sebagai Upaya Meningkatkan Kunjungan Wisatawan Junaidi; Raihan Wishal Nafis; M.Novan Fithrianto; Judi Suharsono; Mufid Andrianata; Lukman Hakim
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 5 No. 3 (2025): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat (September)
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v5i3.6240

Abstract

This community service program was designed to empower Kayo Homestay, located in Tosari Village, Pasuruan, through the implementation of Integrated Marketing Communication (IMC) as an effort to increase tourist visits. The program addressed several managerial and marketing challenges, including the lack of standardized operational procedures, inadequate financial management systems, limited digital marketing utilization, and weak brand identity. The intervention was carried out in five stages: socialization, training, technology implementation, mentoring and evaluation, and program sustainability. The results indicate significant improvements in both operational efficiency and market visibility. The implementation of a website-based property management system increased room bookings by approximately 50% compared to the period prior to the intervention. Additionally, the use of digital financial applications improved financial transparency and reduced manual errors by 30%. From a marketing perspective, the development of digital content and social media strategies strengthened brand positioning and enhanced customer engagement. These findings are consistent with previous studies emphasizing the role of digital marketing and branding in improving the competitiveness of community-based tourism businesses. Overall, this program demonstrates that the integration of IMC, digital tools, and community empowerment strategies can enhance the competitiveness and sustainability of homestay businesses while contributing to local economic growth.
Co-Authors Adhawiyah, Fadilah Robiatul Ahmad Iskandar Rahmansyah Alief Muhammad Alvina Febriani Amani, Tatik Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Rindang Nur Ardiansyah, Edi Irgi Attijani, Ahmad Azura Nur Rahayu Putri Azura Nur Rahayu Putri Beyonce Aliyah Joeliadi Candra, Sulis Damayanti Damayanti Dedy Eko TS, Mohammad Dewi Shinta Dian Yuliana Safitri Difa Arneta Dwiningwarni, Sayekti Suindah Dyah Ayu Perwitasari Elis Susan Dwi Elok Dwi Vidiyastutik Febrian, Sholehuddin Dwi 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 Krisnawati, Titin Kusmayasari, Dewi Lilis Handriani Lukman Hakim M Novan Fithrianto M Novan Fithrianto M Novan Fithrianto Martha Suhardiyah Mas Ahmad Baihaqi Mufid Andianata Mufid Andrianata Mufid Andrianata Mufid Andrianata Muhammad Iqbal Febrian Ngatimun Ngatimun Ningsih, Bunaya Wahyu Novan Fithrianto Novi Darmayanti Nur Ahmad, Nur Putri Devita Sari R Hery Koeshardjono R Hery Koeshardjono Ratindra, Yunda Ratih Ratindra, Yunda Ratih Retno Lailatul Aisyah Retno Lailatul Aisyah Retno Ruwanda Rindang Nur Anggraeni Rodiyatul Munawaroh Rohmah, Wilda Awaliatul Santi Rustianawati, Mutimmah Safitri, Dian Yuliana Sayekti Suindah Dwiningwarni Sayekti Suindyah D Seger Priantono Sholehuddin Dwi Febrian Tamam Asrori Titik Musriati Titin Krisnawati Trivosa Aprilia Trivosa Aprilia Untung Febrianto Wahyuningsasi, Evi Wulandari Widayanto, Mutinda Wishal Nafis, Raihan Wiyono, Agung Abdul Rahman Yuda Ria Pratama Yunda Ratih Ratindra