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All Journal E-SOSPOL The Indonesian Accounting Review Mikki: Majalah Ilmu Keperawatan dan kesehatan Indonesia
Toha, Akhmad
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Economics, Econometrics & Finance Environmental Science Nursing Public Health Social Sciences

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Pengelolaan Keuangan Laba Rugi pada Home Industry Alat Musik UD Kayu Mas Balung, Jember Puspitaningtyas, Erlinda; Toha, Akhmad; Prakoso, Aryo
e-Sospol Vol 4 No 2 (2017): Kelembagaan Pengelolaan Sampah Berbasis Komunitas
Publisher : University of Jember

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Abstract Finance management is aimed at finding out the finance position of a company so as to reveal finance condition, which serves as the cornerstone in business decision making. Finance management also functions as an evaluation tool to business appropriateness in order to assess its accountability, probe its finance condition related to profit and loss, control business finance, and meet the obligation as citizen to pay tax. The finance condition aforementioned is germane to the administration of profit-and-loss finance which complies with the procedure as well as standard stipulated in Law number 20 of 2008, concerned with the obligation of home industry to carry out finance management as regulated in The Finance Standard of Entity with no Public Accountability (commonly known as SAK ETAP) to put home industry at ease when dealing with finance management. This research was projected to explain profit-and-loss finance management at UD Kayu Mas Balung, a home industry specializing on music instrument, in Jember district. The research employed qualitative method, coupled with descriptive analysis. The research findings revealed the profit-and-loss finance management which already complied with the very standard due to improvement on several production processes and the documents of finance administration carried out by the business owner.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan di Perusahaan Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Lybryanta, Ocktav Andrian; Toha, Akhmad; Sisbintari, Ika
e-Sospol Vol 2 No 1 (2015): PERTUMBUHAN EKONOMI KOTA BATU
Publisher : University of Jember

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Abstract This research was aimed to determine the effect of financial performance on company's value and the effect of dividend policy in the relationship of financial performance on the company's value. This research was hypothesis testing-based research. The data used in this research were secondary data. In managing and analyzing data were used descriptive statistics and multiple linear regression analysis. The results of the processed and analyzed data can be used as an answer framework for the determined hypotheses. Data analysis techniques used to solve problems in this research were descriptive statistics, classical assumption test, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis test that consisted of t-test and F-test. These analyses were used to identify and obtain a description of the effect of financial performance on company's value with the dividend policy as a moderating variable. The research results explained that partially and simultaneously financial performance was able to significantly affect the company’s value, that partially dividend policy was not able to moderate the effect of financial performance on the company's value, and that simultaneously dividend policy was able to significantly moderate the effect of financial performance on the company’s value.
Pengaruh Inflasi, Suku Bunga, Dan Produk Domestik Regional Bruto Terhadap Penyaluran Kredit Pada Bank Perkreditan Rakyat Di Indonesia (The Effect of Inflation, Interest Rate, and Gross Regional Domestic Product on Credit Distribution at Rural Banks in Ind Khotimah, Khusnul; Toha, Akhmad; Prakoso, Aryo
e-Sospol Vol 6 No 1 (2019)
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-sos.v6i2.11558

Abstract

AbstractThe increasing economic activity indicates that community business activities have increased. If this condition continues for a long time, the economy in Indonesia will move in a better direction. Banking has an important role in maintaining national economic stability. A way that can be done by banks is to collect and to distribute funds from the community to the community. This research was conducted to know the effect of inflation, interest rate, and GRDP (Gross Regional Domestic Product) on credit distribution at rural banks in Indonesia for the period of 2014-2017. This associative research employed a quantitative approach. A sample of 33 from the total population of 1643 was determined purposively. Data which were based on secondary data were analyzed by using multiple linear regression method. The findings indicated that inflation had no effect partially on credit distribution, whereas interest rate and GRDP had a significant effect on credit distribution. Inflation, interest rate, and GRDP affected simultaneously the credit distribution.Keywords: Credit Distribution, Inflation, Interest Rate, and GRDP
Pengaruh Return On Asset (Roa), Return On Equity (Roe) Dan Earning Per Share (Eps) Terhadap Harga Saham The Effect Of The Influence Of Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) Againts The Stock Prices Maharani, Laely Nadya; Toha, Akhmad; Wahjuni, Sri
e-Sospol Vol 6 No 1 (2019)
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-sos.v6i2.11611

Abstract

AbstractInvestors need to see the company's performance before making a decision on investingits funds. Companies with good performance will increase the company's value accompanied with the rise of share prices. The higher the share price, the higher the profit that shareholders gain, so this condition will be favored by the investor because the increased stock demand will raise the value of the company. There are several indicators that can be used by investors to see the company's performance, one of which is by using profitability ratio. Return on assets (ROA), return on equity (ROE) and earnings per share (EPS) are ratios that can be used by investors to measure how much the companyis able to earn profit. This study aims to determine the effect of return on assets (ROA), return on equity (ROE) and earnings per share (EPS) on share prices. The research used quantitative method with descriptive approach and the analysis used was multiple linear regression by using Analyst Statistic Program for Social Science (SPSS) 18. Population in this research was all food and beverage companies listed at Indonesia Stock Exchange period 2012-2016 as many as 14 companies, while the research sampleswere 11 companies. The sample selection technique used purposive sampling technique. The results showed that return on asset (ROA) had an effect on share prices, while return on equity (ROE) and earnings per share (EPS) had no effect on share prices.Keywords : share prices, return on asset (ROA), return on equity (ROE), earnings per share (EPS)
Hubungan persepsi pasien tentang perilaku caring perawat dengan mutu pelayanan di Ruang Hemodialisa RS Bhayangkara POLDA DIY Yulianti, Suci Vita; Antara, Antok Nurwidi; Toha, Akhmad
Mikki: Majalah Ilmu Keperawatan dan Kesehatan Indonesia Vol 11, No 1 (2022)
Publisher : STIKES Wira Husada Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47317/mikki.v11i1.444

Abstract

Latar Belakang: Perilaku Caring perawat adalah sikap peduli terhadap pasien dengan memberikan perhatian pada kebutuhan pasien. Perilaku caring perawat merupakan hal yang penting karena dapat meningkatkan derajat Kesehatan pasien secara sosial dan psikologis terjalin hubungan interpersonal antara perawat dan pasien. Seorang perawat harus memiliki pengetahuan dalam melaksanakan tindakan keperawatan serta sikap baik tentang caring. Hasil wawancara pada 5 pasien di tempat penelitian didapatkan bahwa terdapat perawat dalam menyampaikan informasi kepada pasien kurang jelas, kurang halus dan respon dalam menanggapi keluhan pasien kurang cepat. Tujuan: Mengetahui hubungan persepsi pasien tentang perilaku caring perawat dengan mutu pelayanan di Ruang Hemodialisa RS Bhayangkara Polda DIY.Metode: Metode penelitian ini yaitu deskriptif korelasi. Populasi dalam penelitian ini adalah pasien rutin yang menjalani Tindakan hemodialisa di RS Bhayangkara Polda DIY berjumlah 18 pasien. Teknik pengambilan sampel yaitu total populasi. Analisis data menggunakan uji pearson product moment.Hasil: Hasil penelitian didapatkan Sebagian besar perilaku caring perawat dalam kategori baik (83.3%) dan mutu pelayanan sebagian besar dalam kategori baik (72.2%). Hasil uji pearson product moment didapatkan nilai p=0.001 yang berarti ada hubungan yang signifikan antara perilaku caring dengan mutu pelayanan.Kesimpulan: Ada hubungan yang signifikan antara perilaku caring dengan mutu pelayanan di Ruang Hemodialisa RS Bhayangkara Polda DIY.
Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach) Prasetyo, Whedy; Toha, Akhmad
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2858

Abstract

This qualitative research on pendhalungan etnososiology aims to reveal nyogug cultures. Cultural tradition helps the wedding feast as a sacrificial unit of present and future economic resources that are certainly to be returned because of social agreement. This atmosphere makes social unearned revenues. Therefore, nyogug cultural tradition becomes an analytical tool. Data were collected through participant observation. The result of this research shows cultural tradition is social unearned revenues recording unity of revenue and expenses. So, measuring it at time of acquisition is also for expenses when it’s incurred. A situation that provides the development of recording transactions based on fairness and equity based on togetherness, as a business entity recognizes revenue and expenses as one. For both of these requirements is the future sacrifice of economic resources. Conditions to bind continue or to become obligatory until satisfied as unearned revenues to economic and physical benefits, revenue and expenses must also be measured and recognized when the nyogug activity occurs. Thus, the measurement of these two accounts at the time of acquisition is also for expenses when incurred.
Co-Authors Antok Nurwidi Antara, Antok Nurwidi Aryo Prakoso Ika Sisbintari khusnul khotimah Lybryanta, Ocktav Andrian Maharani, Laely Nadya Puspitaningtyas, Erlinda SATRIYAS ILYAS Whedy Prasetyo Yulianti, Suci Vita