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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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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
Profitability as a Moderator of Intellectual Capital, Social Responsibility, and Enterprise Risk Management Effects on Firm Value Suharsono, Judi; Wilamsari, Feni; Fithrianto, M Novan; Andrianata, Mufid; Nisak, Choirun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1553

Abstract

The purpose of this research is to investigate the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on firm value, with profitability as a moderating variable. This study is motivated by the inconsistent findings in previous research regarding the influence of IC, CSR, and ERM on firm value, particularly in emerging markets such as Indonesia. In recent years, the food and beverage sector in Indonesia has experienced dynamic growth, driven by changing consumer behavior, digital transformation, and increasing investor attention. Despite this, many firms in the sector still face challenges in maintaining sustainable value creation. The scope of this investigation includes food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Explanatory inquiry is employed as the research method, using a population of 72 firms and a sample of 22 firms selected through purposive sampling. The data were analyzed using moderating regression analysis with the help of EViews 13 software. The findings revealed that Intellectual Capital, Corporate Social Responsibility, and Enterprise Risk Management did not significantly influence firm value, and profitability did not moderate these relationships.
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.
Penerapan Metode Altman Z-Score, Grover Score, Springate dan Zmijewski Untuk Memprediksi Potensi Kebangkrutan Suharsono, Judi; Rustianawati, Mutimmah; Febriani, Alvina; Fithrianto, M Novan; Andrianata, Mufid
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.2411

Abstract

This research was conducted to determine the application of the Altman Z-Score, Grover Score, Springate and Zmijewski methods in predicting potential bankruptcy in food and beverage companies listed on the IDX for the 2021-2023 period. The type of research used is descriptive quantitative. Sample selection using purposive sampling method which resulted in 42 samples with 14 companies. The data used is secondary data, namely the company's annual financial statements food and beverage companies for the period 2021-2023. Data analysis is carried out by collecting financial statement data, calculating ratios, classifying company conditions, and comparing the results of the 4 methods. The results state that the Altman z-score method is the best method based on the ability to detect 4 companies that are at risk in the early stages (gray) before entering bankruptcy (dangerous), this can provide time for companies to improve their financial performance. springate method has 1 company that has gone bankrupt. this method only divides into 2 categories without a gray zone so it is less detailed in identifying early stage risks, while the grover score and zmijewski methods show the results of 14 companies in a healthy condition.
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. 
APPLICATION OF PSAK NO. 109 (REVISED 2022) ON REPORTING FINANCIAL ACCOUNTING OF ZAKAT AND INFAQ/SEDEKAH AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) PROBOLINGGO CITY Suharsono, Judi; Perwitasari, Dyah Ayu; Sari, Putri Devita; Fithrianto, M. Novan; Andrianata, Mufid
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3029

Abstract

Introduction: This study aims to analyze the comparison of the application of PSAK No. 109 of 2010 and PSAK No. 109 Revised 2022 and the impact of the application of PSAK No. 109 Revised 2022 on the transparency and accountability of financial statements. Methods:  The research method used is descriptive qualitative with interview and documentation techniques. This research was conducted at the National Amil Zakat Agency (BAZNAS) of Probolinggo City. Results: The results of this study indicate that the National Amil Zakat Agency (BAZNAS) of Probolinggo City has managed zakat, infaq, and sadaqah according to sharia principles and PSAK No. 109, with financial statements that reflect effective and transparent fund management. However, the implementation of PSAK Revision 2022 is not yet fully complete, especially in the disclosure of non-cash assets and related party relationships, which are important to improve transparency. The implementation of this PSAK improves transparency, asset recognition, accountability, and reconciliation of financial statements. The main suggestion is that BAZNAS Probolinggo City immediately fully implements PSAK No. 109 Revision 2022 and conducts staff training so that the management of zakat, infaq and sadaqah funds is more professional and reliable. Keywords: Islamic accounting, PSAK and ZIS
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