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Analisis Kelayakan Usaha Pengolahan Arum Manis UKM Dio di Desa Tegalreja, Kecamatan Banjarharjo, Kabupaten Brebes Lili Nur Intan; Syariefful Ikhwan; Findhy Dwita Kumala; Roni; Dumadi
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research was conducted at UKM Arum Manis "Dio" in Tegalreja, Banjarharjo District, Brebes Regency. This study aims to analyze the feasibility of Small and Medium Enterprises (SMEs) Arum Manis "Dio". Data analysis methods that can be used in this study using cost and profit analysis formulas. Calculation of business feasibility, the formula used is Revenue Cost (R / C), Benefit Cost Ratio (B / C), and Return on Investment (ROI). The results showed that the average receipt at the Arum Manis "Dio" UKM was Rp. 96,000,000.00 per month with production costs incurred of Rp. 57,297,953.00 per month. The production cost consists of fixed costs of Rp. 520,953.00 per month and variable costs of Rp. 56,777,000.00 per month. From the results of data analysis, it was found that the profit obtained at the Arum Manis "Dio" UKM was Rp. 38,702,047.00 per month. Based on the calculation of business feasibility (R/C) Ratio is a comparison between receipts and total costs obtained value (R/C) Ratio 1.675 or 1.675 > 1. (B/C). Ratio is a comparison of profits with total production costs greater than zero, namely having a ratio of 0.675 or 0.675 > 0. Based on the comparison of profit and production capital, an ROI value of 57.5% can be drawn, so it can be concluded that the Arum Manis "Dio" SME can be said to be feasible and profitable.
Pengaruh Modal Kerja, Tenaga Kerja, dan Bahan Baku Terhadap Pendapatan UMKM Pabrik Tahu (Studi Empiris UMKM Tahu Kecamatan Banjarharjo Periode Tahun 2019-2021) Jalaliah Jalaliah; Hilda Kumala Wulandari; Dumadi Dumadi
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 1, No 1 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.345 KB) | DOI: 10.57235/aurelia.v1i1.32

Abstract

AbstrakPendapatan merupakan jumlah uang yang diterima oleh perusahaan dari aktivitas penjualan produk atau jasa kepada pelanggan. Dalam mencapai tujuan dari perusahan untuk mendapatkan pendapatan yang tinggi perlu adanya perencanaan yang matang dan strategi yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, tenaga kerja dan bahan baku terhadap pendapatan UMKM Tahu Periode Tahun 2019-2021. Metode dalam penelitian ini menggunakan metode kualitatif. Sedangkan metode pengambilan sampel yang digunakan adalah purposive sampling, yaitu didasarkan pada karakteristik tertentu yang dianggap mempunyai karakteristik populasi yang sudah diketahui sebelumnya. Kriteria sampel dalam penelitian ini adalah data modal kerja, tenaga kerja, bahan baku dan pendapatan Periode Tahun 2019-2021. Hasil penelitian menyatakan bahwa dalam uji persial variabel modal kerja tidak berpengaruh terhadap pendapatan UMKM dengan nilai thitung 1,282 1,6539, hal tersebut dikarenakan pendapatan lebih dipengaruhi oleh faktor-faktor lain seperti tenaga kerja dan bahan baku. Dalam uji F menyatakan bahwa variabel modal kerja, tenaga kerja, dan bahan baku secara simultan berpengaruh terhadap pendapatan hal ini dibuktikan dari hasil uji F sebesar 27,361 dengan profitabilitas 0,000 0,05. Tidak adanya lembaga keuangan yang mendorong kegiatan UMKM. Pelaku UMKM Tahu harus mampu mengolah keuangannya dengan baik agar hasil pendapatan per bulannya terus meningkat.Kata Kunci: Modal Kerja, Tenaga Kerja, Bahan Baku dan Pendapatan. AbstractRevenue is the amount of money received by the company from selling products or services to customers. In achieving the company's goals to get high income, it is necessary to have careful planning and a good strategy. This study aims to determine the effect of working capital, labor and raw materials on the income of MSMEs Tofu for the 2019-2021 period. The method in this study uses a qualitative method. While the sampling method used is purposive sampling, which is based on certain characteristics that are considered to have previously known population characteristics. The sample criteria in this study are data on working capital, labor, raw materials and income for the 2019-2021 period. The results of the study stated that in the partial test the working capital variable had no effect on MSME income with a tcount value of 1.282 1.6539, this was because income was more influenced by other factors such as labor and raw materials. The F test states that the variables of working capital, labor, and raw materials simultaneously have an effect on income, this is evidenced by the results of the F test of 27.361 with a profitability of 0.000 0.05. There are no financial institutions that encourage MSME activities. Tofu SMEs must be able to process their finances well so that their monthly income continues to increase.Keywords: Working Capital, Labor, Raw Materials and Income.
Pengaruh Tingkat Suku Bunga dan Jangka Waktu terhadap Kredit Macet (Studi Kasus pada Koperasi Syariah Masyarakat Kertasinduyasa) Sholikha Puji Astuti; Andi Yulianto; Dumadi; Amelia Sholehah; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The purpose of this research is to determine the effect of interest rates and term to non performing loans. This research was conducted in the Koperasi Syariah Masyarakat Kertasinduyasa with a population of 50 respondents. The data collection method in this research is done by distributing questionnaires to respondents who have non performing loan in the cooperative. The data analysis used was an instrument test which included validity test and realibility test, classic assumption test which include normality test, multicollinearity test, and heteroscedasticity test, hypothesis test which include t test and f test, and determination correlation test. From the results of the test conducted, it is concluded that there is a significant influence on the variable interest rate on the non performing loan variable with a significance value of 0,007 < 0,05, while the time period variable has no significant effect on the non performing loan variable with a significance value of 0,872 > 0,05.
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Ririn Widia Astuti; Anisa Sains Kharisma; Roni; Dumadi; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This paper aims to find out the influence of taxpayer awareness, tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Teggongan Village. The sample used was 85 respondents. The data used is primary data in the form of distributing questionnaires to all residents of Tegongan Village who are taxpayers. The analytical tool used in this study used a data quantity test tool in the form of validity and reability tests and hypothesis tests in the form of multiple linear regression tests. The results showed that taxpayer awareness does not affect taxpayer compliance in paying land and building taxes, tax sanctions affect taxpayer compliance in paying land and building taxes, taxpayer awareness and tax sanctions jointly affect taxpayer compliance in paying land and building taxes in Teggongan Village
Analisa Tingkat Likuiditas dan Profitabilitas terhadap Harga Saham Perusahaan yang Terdaftar di LQ45 BEI Periode 2017-2019 Windy Girmaliya; Dumadi; Yenny Ernitawati; Hilda Kumala Wulandari; Roni
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The existence of a campaign about Yuk Saving stocks makes people have an understanding of stocks so that they are interested in investing in stocks. Stock prices are a benchmark for investors in investing. Many things can affect stock prices, so research is needed on the factors that affect stock prices. This study uses quantitative methods with panel data regression. The number or samples used are 33 public companies which are included in LQ45 shares. This study asseses financialperformance intheshort therm by using liquidity ratios and profiabilityratios. The liquidity ratio describes the company's abilityto payits financyal obligation that must be fulfiled imediately, measured using the currentratio. Profitaibility rasio is use to meausure the conpany's ability to generatiprofit, measure by using ROA. The company willfind ways to maximize the value of it shares indicated by its share price. The stock preceuse in this study is the closing price.
Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Brebes Afti Sulastri; Maftukhin; Azizah Indriyani; Dumadi; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the effect of local tax revenues and regional levies on local revenues in Brebes Regency. This study used 60 samples of reports on the realization of local taxes, regional levies and original regional income, each of which consisted of January-December 2015 - 2019 at the Brebes Regency BPPKAD agency. Samples were selected using the judgement sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing, hypothesis testing and multiple regression analysis. The variables used in this study are local taxes and regional levies as independent variables, local original income as dependent variables. The results of this study showed that the results of the t test obtained t-count 18,437 > t-table 2,002 and Sig. 0.000 < 0.05 that partially the local tax had a significant effect on the original income of the area, the results of the t test were obtained t-count 3.058 > t-table 2.002 and Sig. t 0.003 < 0.05 that partially the regional levy had a significant effect on the original income of the county, and the test results of the F test, the F value calculated 414.542 > F table 3.16 and Sig. 0.000 < 0.05 that simultaneously the local tax and local levies have a significant effect on local revenues.
Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia Siti Rofiqoh; Maftukhin; Roni; Dumadi; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study was conducted to obtain empirical evidence regarding the effect of investment opportunity sets, profit growth and conservatism on earnings quality with the object of research being trade, service and investment sector service companies listed on the IDX from 2015 to 2019. The method used to determine the sample in this study is by using a purposive side technique so that 41 companies are obtained from the total listed companies as many as 167 companies. The data processing analysis technique uses the SPSS application. The results show that the investment opportunity set has no effect on earnings quality. Meanwhile, profit growth and conservatism have a positive effect on earnings quality.
Pengaruh Jumlah Kendaraan Bermotor, Penerimaan Pajak, dan Pertumbuhan Ekonomi terhadap Penerimaan Pajak Kendaraan Bermotor Ismi Nur Kholifah; Hilda Kumala Wulandari; Dumadi; Indah Dewi Mulyani; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia. The data in this study used a sample of 42 conventional banks in Indonesia from 2017 to 2019. Nonperfoming financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the Financing to Deposit Ratio, and the size of a company is measured using total assets. Return On Equity and Net Interest Margin are used to measure efficiency analysis. While capital is measured using capital adequacy, The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in conventional banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operational costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in conventional banks.
Pengaruh Jumlah UMKM dan Modal UMUM terhadap Pertumbuhan Ekonomi di Kabupaten Brebes Dewi Safitri; Titi Rahmawati; Dumadi; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.970

Abstract

Micro, small and medium enterprises (MSMEs) are one of the business sectors that can grow and develop in the economy in Brebes. MSMEs are a good place to create jobs planned by both the government, the private sector and individual businesses. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The purpose of the study is to analyze the influence of the number of MSMEs and MSME capital on economic growth in Small Medium Enterpreses activities in Brebes both partially and simultaneously. The data analysis techniques used in this study are classical assumption analysis and multiple linear regression. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of the study simultaneously showed that the number of MSMEs had a positive influence and a significant value of 0.00 > 0.005 and the influence of MSME capital had a positive influence and a significant value of 0.00 > 0.005 on the economic growth of Small Medium Enterpreses activities in Brebes. The results of the persial test show that the influence of the number of MSMEs and MSME capital has a significant effect on the economic growth of Small Medium Enterpresses activities in Brebes.
Pengaruh Periode Perputaran Persediaan dan Pertumbuhan Penjualan terhadap Profitabilitas pada CV Dian Ayu Setiabudi Brebes Bambang Kuryanto; Maftukhin; Hilda Kumala Wulandari; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.983

Abstract

Profitability is an important part for every company because the amount or not of profitability obtained will affect the company's financial condition. In addition, inventory turnover is also an important part of the company if the company is able to increase inventory turnover properly which will increase profitability quickly. Sales turnover is also an important thing for companies that affect profitability. If sales increase, then profitability will also increase. The purpose of this study was to determine the effect of inventory turnover, and sales growth on profitability in the company CV Dian Ayu Setiabudi. The type of research used in this study is a type of quantitative research data, which is carried out by processing data with the help of the SPSS application. The data is presented in the form of a table presented in the study and concludes the results of research related to the effect of inventory turnover and sales growth on profitability on CV Dian Ayu Setiabudi. The results of this study show that partial inventory turnover has a significant influence on profitability, partial sales growth has a significant influence on profitability, periods of turnover and sales growth simultaneously have a significant positive effect on profitability.
Co-Authors Abdul Mutholib Adi Saputra Aenul Ma’rifah Afridah, Nur Afti Sulastri Ageng Widodo Akbar NP Darma Wahana Aldi Prayoga Amelia Sholeha Andi Yulianto Andi Yulianto Anisa Sains Kharisma Anisa Sains Kharisma Anisa Sains Kharisma Ari Kristiana Aula, Anisa Darojatu Ayip Febriansyah Ayu Ainunnisa Ayundah, Yuyun Azis Tri Budianto Azizah, Eva Azizah, Silvia Syarifatul Bambang Kuryanto Bela Dwi Defira Casroni Casroni Casroni, Casroni Catur Raharjo Febrayanto Citra Mega Suara Dewi Mulyani, Indah Dewi Safitri Didi Pangestu Dwi Ariyanti Barkah Dwi Harini Dwi Harini Ely Supratin Eva Lutfiyatul Latipah Fanni, Maghfira Nur Tri Farhan Saefudin Wahid Findhy Dwita Kumala Firda Fiah Zaini Firdausa Nuzula Fitri Susiyanti Gian Fitrialisma Hendri Sucipto Hendri Sucipto Hendri Sucipto Hesti Karuniati Rizkiana Hidayatai Cahyani Eka Putri Hilda Kumala Wauandari Hilda Kumala wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda KumalaWulandari Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Indah Indah Lestari Indriyani, Azizah Intana, Dewi Ira Amanda Hirbasari Irna Roseniati Roseniati Ismi Nur Kholifah Iza Azkiah Jalaliah Jalaliah Khalid Iskandar Khojin, Nur Kholifah, Ismi Nur Laela, Ana Zulfa Laila Putri Setia Arti Lili Nur Intan M Badrun Zaman M. Badrun Zaman M. Badrun Zaman M. Ibnu Nasirin Maftukhin Maftukhin Maftukhin Maftukhin Masrini Dian Utami Ma’rifatul Indra Oktaviani Mega, Solusi Melania Noeri Alifiyah* Melly Pitria Indriani Melly Pitria Indriani Mey Nur Aisyah Moh. Nurizki Mohamad Badrun Zaman Mohammad Agus Yulianto Muhammad Fahmi Hidayat Muhammad Siwi Nugraha Muhammad Syaifulloh Muhammad Syaifulloh MUHAMMAD SYAIFULLOH Mulyamin Mulyamin Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Noeri Alifiyah*, Melania Noviana Dewi Nur Afrida Nur Afridah Nur Afridah Nur Aisyah Nur Khojin Nurkojin Nurkojin Nuroksi Apipah Nurul Imanul Qur’an Otong Saeful Bachri Pangestu, Didi Prayoga, Aldi Priska Amelia Putri Novia Sari R.M.Herdian Bhakti Rena Widayanti Riki Yogi Yusnanto Riono, Slamet Bambang Riri Rengganih Ririn Widia Astuti Risma Amelia Rizqi Amellia Roby Setiadi Roikhatun Mawah Roni Roni Roni Roni Roni, Roni Rossa Amelia Imelda Safira Utami Sari, Putri Novia Sholeha, Amelia Sholikha Puji Astuti Siti Adelah Sofiyati Siti Rofiqoh Solikhin Sri Tahany* Sucipto, Hendri Sugiani Sugiani Susi Apriyani Khumaeroh Syarieful Ikhwan Tahany*, Sri Teguh Arifianto Titi Rahmawati TITI RAHMAWATI Tiya Aryana Tri Octaviani Ubaedillah Ubaedillah, Ubaedillah Umi Mutmainah, Umi Mutmainah Umisara, Elinda Uswatun Hasanah Uswatun Hasanah Veronika Hutapea WAHYU FIRMANSYAH Wihartiani Wihartiani Windy Girmaliya Wiwi Nur Aisyah Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yenny Ernitawati Zaman, M Badrun Zaman, M. Badrun