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All Journal Jurnal Manajemen Dayasaing Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Kajian Akuntansi dan Auditing INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ilmu-Ilmu Peternakan Riwayat: Educational Journal of History and Humanities Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nurdiansyah, Dian Hakip
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FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (STUDI KASUS PADA KOPERASI KARYAWAN RUMAH SAKIT DEWI SRI KARAWANG) Nawawi, Ahmad; Nurdiansyah, Dian Hakip; Suparno, Suparno
Jurnal Manajemen Dayasaing Vol 21, No 2 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i2.8758

Abstract

This research was conducted at Dewi Sri Karawang Hospital Employee Cooperative. The phenomenon that occurs is the development of the number of members, deposits, and sales in the year 2008-2015 which tends to rise, but the acquisition of remaining unstable business results, even in 2010 suffered losses. The purpose of this study is to determine the effect of Total Members, Deposits, and Sales on the Return of Operating Results in 2008-2015, either partially or simultaneously.      The method used in this research is Quantitative Method. This study uses multiple regression analysis. The data used in this study is secondary data sourced from Annual Financial Report of Cooperative Employees Hospital Dewi Sri Karawang year 2008-2015.      The result of partial research on the number of members to the rest of the business results shows that t count is less than ttable that is 0,742 2,365 which means that the number of members has no effect on the rest of the business result, the saving to the rest of the business result shows that -thount is bigger than -ttabel ie - 0,509 -2,365 which means that the deposit does not affect the rest of the business results, and sales to the rest of the business results show that -thount is greater than -table is -0,286 -2,365 which means that the deposit does not affect the rest of the business results. The results of simultaneous study of the number of members, deposits, and sales shows that F count is smaller than Ftable is 0,213 19,2 which means that the number of members, savings and sales simultaneously (together) has no effect on the rest of the business results.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABEL COSTING PRODUK P3XX PADA PT. YUSHIRO INDONESIA Nursukmawati, Indri; Nurdiansyah, Dian Hakip
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.198 KB) | DOI: 10.26618/inv.v3i1.6028

Abstract

The research objective was to determine the calculation of the Cost of Production using the Full Costing Method and the Variable Costing of the P3XX Products at PT. Yushiro Indonesia. Data collection was carried out from October 2020 to November 2020. The data obtained were secondary data. Secondary data is data that does not directly provide data to data collectors (through other people or documents). The research method used is descriptive qualitative research methods sourced from data from the PPIC Department. The data were obtained and analyzed by calculating the Cost of Production using the Full Costing and Variable Costing methods. From the results of data analysis from the company, the company uses the full costing method But, as a comparison the data is made using the Variable Costing method. So that the company does not choose the wrong method used in the future. Keywords: Full Costing, Variable Costing, Cost of Production.
PENGARUH DANA PIHAK KETIGA DAN RASIO KECUKUPAN MODAL TERHADAP PEMBIAYAAN MURABAHAH Aziz, Kresnhanto; Nurdiansyah, Dian Hakip
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.436 KB) | DOI: 10.26618/inv.v3i1.4973

Abstract

This study aims to examine the effect of Third Party Funds and Capital Adequacy Ratio on Murabahah Financing in Indonesia from 2017-2019. This research method uses quantitative approach. The data used in this study comes from financial statements of sharia bank companies in Indonesia for the period of 2017-2019. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help from SPSS 23 software. The sampling technique uses non probability sampling with purposive sampling technique. The results of statistical testing show that partially Third Party Funds has positive effect on Murabahah Financing and Capital Adequacy Ratio has positive effect on Murabahah Financing. Meanwhile, simultaneously Third Party Funds and Capital Adequacy Ratio has an effect on Murabahah Financing. Then, the coefficient of determination (R2) was 97,5%. This shows that Third Party Funds and Capital Adequacy Ratio variables can effect the Murabahah Financing by 97,5% and the remaining of 2,5% is influenced by other variables which are not used in this study. Keywords: Third Party Funds, Capital Adequacy Ratio, Murabahah Financing
FORECASTING BUDGETING ANALYSIS IN EVALUATING THE COMPANY’S FEASIBILITY IN MARKETING PROSPECTS Ayu , Nabilla Sekar; Nurdiansyah, Dian Hakip
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 9 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v1i9.2004

Abstract

The purpose of this study is to determine three forecasting methods that can be used based on historical data forecasting chart patterns, determine the method accurate forecasting with the smallest error rate based on the three methods on product demand. The results of the research obtained are the forecasting graph which has a horizontal pattern due to fluctuations in values around the average, the forecasting calculation is it is known that there are three methods used, namely; Method Exponential, Exponential Smoothing with = 0.1 and Exponential Smoothing with = 0.2 So that The most appropriate method is used in analyzing the data with the highest error rate the smallest of the three methods used in the Atap H product for the January 2019 forecast, namely using the Exponential Smoothing Method with = 0.2 with a MAPE value of 72.962; MAD i.e 666,999.17; MSE is 444,887,888,334.03; and MFE which is 666,999.17.
ANALYSIS OF e-INVOICE IMPLEMENTATION IN INPUT TAX CONTROL: (Case Study at PT.TT Metals Indonesia) Nurdiansyah, Dian Hakip; Nawawi, Ahmad; Kosasih, Kosasih; Sundamanik, Siti Jamilah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 15 No 1 (2021): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v15i1.169

Abstract

The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Researcher method uses qualitative research with descriptive analysis. The results of this study are that PT. TT Metals Indonesia Karawang in the percentage that before the occurrence of tax invoices in 2013 amounted to 0.92% while after the Tax Invoice in 2015 amounted to 0.05% shows that experiencing a decrease in losses due to input tax correction before and after the application of e-invoice. Constraints that arise during the application of the Electronic Tax Invoice are dependence on the system and internet network connection, the inadequate level of ability and negligence of the Taxable Entrepreneur and the Taxable Entrepreneur computer facility, while the alternative way to overcome the obstacles that arise during the application of the Electronic Tax Invoice is through an increase the quality of the information system network, and appeals to Taxable Entrepreneurs to update the computer.
The Effect of NPL, BOPO, NIM on ROA of State-Owned Banks Listed on The Indonesia Stock Exchange Akbar, Agung Ali; Nurdiansyah, Dian Hakip
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.635

Abstract

This study aims to find out about the effect of NPL, BOPO, NIM against ROA of BUMN banks listed on the Indonesian stock exchange, using Verification descriptive research method with a quantitative approach. The dependent variable used in this study is Return On Assets (Y). The independent variables used in this study are NPL (X1), BOPO (X2), and NIM (X3). The population in this study are state-owned banks listed on the Indonesia Stock Exchange, totaling 4 banks. In this study, sample deception was carried out by means of non-probability sampling with saturated sampling, where samples of all members of the population were used as samples. Based on the research, several conclusions can be drawn, namely: Net Interest Margin (NIM) on Return on Assets (ROA), but there is no effect of Operating Expenses and operating income (BOPO) on Return on Assets (ROA), while simultaneously there is an influence of NPL, NIM and BOPO on Return on Assets (ROA).
Analisis Usaha Ternak Sapi Po, Domba Lokal, dan Kambing EtawaPada Kelompok Peternak Peternakan Mandiri Jaya, Desa Balingbing, Pagaden Barat: Agribusiness Analysis of Cattle Po, Local Sheep, and Etawa Goats in The Mandiri Jaya Livestock Farmer Group, Balingbing Village, West Pagaden Fathia, Siti Diana; Asmara, Andi; Nurdiansyah, Dian Hakip
Jurnal Ilmiah Ilmu-Ilmu Peternakan Vol 27 No 1 (2024): Mei 2024
Publisher : Fakultas Peternakan Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiiip.v27i1.28691

Abstract

Background: Livestock business is a potential business to be developed in rural and suburban areas in developing countries such as Indonesia, but there are still many farmers who do not really understand the Business Analysis and the profit obtained from their own livestock. Purpose: This study aims to determine the livestock raising activities at the Mandiri Jaya Livestock Farmer Group in Balingbing Village, West Pagaden Subdistrict and analyze the business of cattle, sheep and goats. Methods: The data collection method carried out is by following the activity process and interviews to obtain primary data, while secondary data is obtained by conducting literature studies, reading from various book sources, the internet, and print or electronic media. Results: The results of field work practices carried out on cattle (PO), sheep (Local), and goats (Etawa) in the Mandiri Jaya Livestock Farmer Group are, total investment costs of Rp. 156,738,000, total variable costs of Rp. 157,764,000, total fixed costs of Rp. 680,000, total revenue of Rp. 211,900,000, and get a net profit of Rp. 53,456,000, and get a B / C Ratio value of 0.34, R / C Ratio of 1.34 and ROI of 34%. Conclusion:It can be concluded that the business is profitable seen from the amount of R / C Ratio of more than 1, which is 1.34, which means that the R / C Ratio> 1, so the cattle, sheep and goat business in the Mandiri Jaya Livestock Farmer Group is profitable and feasible to develop.
PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN Fauji, Fauji; Nurdiansyah, Dian Hakip
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.161

Abstract

The rapid development of technology presents a significant challenge for entities in Indonesia. This is primarily due to the expectation that technological advancements should be accompanied by an increase in human resource capabilities. In addition, there are adverse effects that may arise, particularly for entities within the media industry sub-sector. One such impact is the growing public interest in video streaming services, which may affect the Firm Value. This study aims to examine the effect of the Debt to Asset Ratio (DAR) and the Debt to Equity Ratio (DER) on Firm Value, both partially and simultaneously. The research focuses on DAR and DER within media industry sub-sector entities to assess whether the assets and equity owned by these entities are sufficient to meet their liabilities, and whether increases in these financial ratios have an impact on Firm Value. A quantitative research method was employed, with the population and sample comprising entities from the media industry sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The results of this study indicate that both the Debt to Asset Ratio and the Debt to Equity Ratio have a significant influence on Firm Value, whether measured individually (partially) or collectively (simultaneously).
Pengaruh Corporate Subtainability Report (CSR), Firm Size, Nilai Perusahaan dan Arus Kas Operasi Terhadap Harga Saham Rasyidin, Az-Zubair Ainur; Nurdiansyah, Dian Hakip
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.782

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh variabel corporate subtainability report (CSR), firm size, company value dan operating cash flow terhadap harga saham pada emiten perusahaan perbankan yang terdaftar di BEI. Sampel penelitian sebanyak 38 emiten yang memenuhi kriteria dengan menggunakan data tahun 2021–2023. Metode yang digunakan dalam analisis data menggunakan metode regresi berganda dengan menggunakan software SPSS 26. Berdasarkan hasil penelitian, harga saham dipengaruhi secara positif dan signifikan oleh CSR, firm size dan operating cash flow, sedangkan hanya variabel company value yang tidak berpengaruh terhadap harga saham. Sebaliknya, seluruh komponen variabel corporate subtainability report (CSR), firm size, company value dan operating cash flow secara simultan berpengaruh terhadap harga saham.
PENERAPAN ANGGARAN BIAYA PRODUKSI SEBAGAI UPAYA DALAM PERENCANAAN DAN PENGENDALIAN PADA USAHA ES ABADI SORONG Iswara, Juliyawita Dwi; Hestiani, Dewi; Fanani, Winda Atikah; Nurdiansyah, Dian Hakip
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.4120

Abstract

Mengingat anggaran biaya produksi yang dialokasikan masih menjadi masalah dalam suatu proyek atau pengembangan usaha dan anggaran tersebut memiliki pengaruh yang signifikan terhadap keberhasilan suatu usaha, maka tujuan penulisan ini adalah untuk menentukan dan menganalisis anggaran biaya produksi yang telah disusun. untuk mengetahui apakah sudah sesuai dengan peraturan yang berlaku. Selain itu, tujuan dari penulisan ini adalah untuk mengetahui anggaran biaya produksi yang dikeluarkan oleh perusahaan ES Abadi Sorong dan untuk mengkaji bagaimana anggaran biaya produksi tersebut diterapkan sebagai alat pengendalian dan perencanaan pada ES Abadi Kota Sorong. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif dengan membandingkan anggaran dasar dengan realisasi biaya produksi. Dimana data yang dikumpulkan didasarkan pada data yang diolah dari penelitian sebelumnya dengan responden yang terkait dengan penelitian dan perbandingan dengan teori dan aturan yang relevan. Berdasarkan analisis, produk anggaran biaya usaha ES Abadi di Kota Sorong disusun dengan menggunakan anggaran dasar berdasarkan tingkat kegiatan 287.000.000, namun realisasinya sebesar 266.000.000. Hal ini dinilai cukup menguntungkan karena hasilnya sesuai dengan tujuan dan tidak sangat signifikan sehingga melebihi anggaran. Studi menunjukkan bahwa perbedaan antara apa yang direncanakan dan apa yang sebenarnya terjadi cukup besar bagi perusahaan. untuk digunakan dalam penilaian perencanaan dan pengendalian. Namun hal tersebut belumlah cukup karena masih ada biaya-biaya lain yang belum diperhitungkan. Karena masih perlu memperhatikan beberapa hal lainnya, maka dapat dikatakan belum sepenuhnya relevan dengan perhitungannya.
Co-Authors Ahmad Nawawi Akbar, Agung Ali Alfiyyah, Kartika Nur Andi Asmara, Andi Ayu , Nabilla Sekar Aziz, Kresnhanto Fanani, Winda Atikah Fathia, Siti Diana Fauji, Fauji Hestiani, Dewi Iswara, Juliyawita Dwi Khasanah, Jumiatun KOSASIH KOSASIH, KOSASIH Nasyifa, Intan Dwi Nursukmawati, Indri Putri*, Annisa Paramitha Rachman Rasyidin, Az-Zubair Ainur Sundamanik, Siti Jamilah Suparno Suparno