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Studi Peningkatan Pertumbuhan dan Nilai Perusahaan Sektor Perkebunan Melalui Analisis Kebijakan Dividend an Profitabilitas Nuraini, Airin; Gendalasari, Gen Gen; Sastra, Heri
Jurnal Ilmiah Manajemen Kesatuan Vol 5 No 2 (2017): JIMKES Edisi Agustus 2017
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Penelitian ini dilakukan untuk menganalisis tingkat pengaruh antara variabel kebijakan dividen dan kemampulabaan terhadap pertumbuhan serta nilai perusahaan. Untuk keperluan pengukuran tersebut, digunakan data keuangan dari lima perusahaan perkebunan di Indonesia yang telah go public, yaitu : PT Tunas Baru Lampung, Tbk., PT. Astra Agro Lestari, Tbk., PT. Bakrie Sumatera Plantations, TBK., PT. SMART, Tbk., dan PT. PP London Sumatera Plantations Tahun 2004 â€“ 2014. Target penelitian ini diharapkan mampu mengidentifikasi dan menghasilkan keluaran dalam bentuk model nilai perusahaan perkebunan dengan mempertimbangkan kebijakan deviden, pertumbuhan perusahaan, dan profitabilitas perusahaan. Yang kedua adalah mementukan faktor dominan yang menentukan nilai perusahaan pada perusahaan perkebunan. Metode analisis yang digunakan untuk menganalisis kebijakan dividen dan kemampulabaan terhadap nilai perusahaan menggunakan metode analisis statistik yang umum digunakan yakni, analisis koefisien korelasi (r), analisis koefisien determinasi (r2) dan analisis koefisien regresi (Î²). Data dianalisis menggunakan analisis regresi secara parsial dan simultan.

Kenaikan Utang Luar Negeri Dalam Sistem Ekonomi Makro Modern Nuraini, Airin; Roup, Abdul
Jurnal Ilmiah Manajemen Kesatuan Vol 8 No 3 (2020): JIMKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v8i3.409

The macroeconomic conditions in Indonesia and other third world countries have never been separated from economic problems, one of which is high foreign debt. This is indicated because of the vicious cycle that occurs in the modern macroeconomic system (Nuraini, 2020), namely if the monetary sector is larger than the real sector or an increase in the money supply occurs, inflation or economic bubbles will occur, the way to overcome this is with a contraction policy to reduce the amount. money supply, and later the economy will slow down, if the economy slows down, it will be overcome by expansion policies to increase the money supply, one of which is a fiscal deficit policy, a fiscal deficit policy means that expenditure is greater than income, the difference will be financed the largest by debt so that debt will always be experiencing an increase, the form of foreign debt which refers to the dollar exchange rate will ultimately make the amount of debt and interest bigger and continue to increase and so turn in the circle. The purpose of this study is to empirically determine the effect of the fiscal deficit policy, the money supply, the foreign debt of the previous period, and the exchange rate (USD exchange rate) on the increase in External Debt (ULN), especially in Indonesia in the vulnerable period of 1989 to 2018. The result is that all independent variables have a significant and significant effect on foreign debt with a Goodness of fit of 97.57%

Pengaruh Penerapan Green Accounting dan Perputaran Total Aset Terhadap Profitabilitas Utami, Retno Dwi; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.378

The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companiesâ€™ activities that cause negative impacts on society can reduce the investorsâ€™ trust and will eventually destroy their own image. Mining companies apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities. The samples of this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses Non-probability sampling method and purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companiesâ€™ finance. Keywords: Green Accounting, Total Asset Turnover, and Profitability

Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya Kartika, Aprilia; Nuraini, Airin
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements. The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes

PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PENDEKATAN FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING Amarulloh, Harry; Nuraini, Airin
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari - Juni 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.477

Pendampingan ini dilakukan pada UMKM pengrajin sepatu bos Iwan, usaha ini bergerak di bidang manufaktur yaitu pembuatan sepatu yang berada di Desa Ciapus, Kecamatan Ciomas, Bogor. Tujuan dari pendampingan ini adalah (1) untuk mengevaluasi perhitungan harga pokok produksi yang telah dilakukan UMKM, (2) untuk memberikan pendampingan bagaimana perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, (3) untuk mengevaluasi perbedaan perhitungan harga pokok produksi menurut UMKM dengan metode full costing dan variable costing, (4) untuk mengevaluasi bagaimana perbedaan penentuan harga jual menurut perusahaan dengan metode cost plus pricing. Metode evaluasi yang digunakan adalah analisis deskriptif komparatif. Hasil evaluasi menunjukkan bahwa Perhitungan harga pokok produksi yang dilakukan oleh UMKM pengrajin sepatu bos Iwan masih sederhana dan tidak terperinci. Dalam melakukan perhitungan haga pokok produksi UMKM hanya memperhitungkan biaya bahan baku dan biaya tenaga kerja langsung saja. Selain itu terdapat biaya overhead pabrik berupa bahan penolong yang salah diperhitungkan kedalam biaya bahan baku. UMKM bos Iwan juga tidak memperhitungkan biaya overhead pabrik variabel seperti biaya listrik, gas, perawatan mesin dan kendaraan, serta biaya overhead pabrik tetap seperti biaya depresiasi mesin dan kendaraan. Adapun saran untuk UMKM bos Iwan yaitu sebaiknya UMKM bos Iwan menggunakan metode full costing dalam melakukan perhitungan harga pokok produksi karena metode ini memperhitungkan seluruh biaya yang dikeluarkan pada saat proses produksi sehingga informasi yang dihasilkan menjadi lebih akurat dan biaya yang dikeluarkan mencerminkan biaya sesungguhnya. Selain itu dapat membantu UMKM dalam menetapkan harga jual produk serta memaksimalkan laba yang diinginkan.

Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor Mawarni, Sekar Arum; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.927

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the companyâ€™s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation. This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Keputusan Hedging: Studi Empiris pada Perusahaan Sektor Barang Konsumen Non Primer yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Safitri, Raden Hana; Nuraini, Airin; Setiawan, Hendra
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 3 (2023): JABKES Edisi Desember 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i3.2192

International trade is mostly carried out by companies in Indonesia. International trade obviously related with foreign currency exchange rates. This exchange rate is fluctuating that can cause company has a financial risk such as declining company profit, increasing corporate debt, and weakening financial performance. To conques this problem, hedging decisions are one way to maintain exchange rates and minimize financial risks that may occur. Therefore, this study aims to determine the effect of profitability, liquidity, and leverage on hedging decision. This study used secondary data with a quantitative approach, where the sample selected in this study used purposive sampling techniques. The population of non primary consumer goods sector company listed on the IDX is 136 companies to 16 companies selected by criteria, so there are 64 samples. The data analysis method that used in this study is logistic regression analysis. Research data is processed using SPSS software. The result of this study showed that profitability had a positive regression coefficient with a significance value of 0,001 < 0,05, indicating that profitability had a positive and significant effect on hedging decision. Liquidity had a significance value of 0,003 < 0,05, indicating that liquidity had a negative effect and significant effect on hedging decision. Leverage had a significance value of 0,642 > 0,05, indicating that leverage had no effect on hedging decision. Profitability, liquidity, and leverage simultancously had a significance value of 0,000 < 0,05, indicating that profitability, liquidity, and leverage simultancously had a significant effect on hedging decision in non primary consumer goods sector company listed on the Indonesia Stock Exchange for the period 2018-2021. Keywords: Profitability, Liquidity, Leverage, Hedging Decision

Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Sektor Industri Barang Konsumsi Yang Tercatat Di BEI Alcander, Jessen; Nuraini, Airin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1323

Covid-19 has had a huge impact on the whole world, not only in terms of health and humanity, but also on social and economic aspects. The company's performance is also affected by this pandemic. The formulation of the problem in this study is how to compare the financial performance conditions of companies in the consumer goods industry sector before and during the Covid 19 pandemic through the measurement variables of activity ratios, solvency ratios, liquidity ratios and profitability ratios and are there significant differences between financial performance before and during the pandemic. from this study to find out the comparison of the financial performance of companies in the consumer goods industry sector before and during the covid 19 pandemic. The type of this thesis research is quantitative research. The object of the research is the company. The data used in this thesis is secondary data obtained from the Indonesia Stock Exchange. The ratios used to measure financial performance are Profitability Ratios (Return On Assets, Return On Equity and Net Profit Margin), Liquidity Ratios (Current Ratio, Quick Ratio and Cash Ratio), Activity Ratios (Total Asset Turnover, Inventory Turnover and Fixed Asset Turnover ) and Solvency Ratio (Debt To Equity Ratio, Debt To Asset Ratio and Tangible Assets Debt Coverage). Data Analysis In this study, the descriptive statistical test, normality test, and hypothesis testing were carried out using the paired sample t-test and the Wilcoxon Signed Rank Test. The results of the study show that the financial performance conditions of 58 companies in the consumer goods industry sector prove that there are significant differences in the profitability ratios, there are no significant differences in the liquidity ratios, there are no significant differences in the solvency ratios, and there are significant differences in the activity ratios. between before the pandemic in 2019 and during the pandemic in 2020. Keywords : financial performance, ratios, pandemic Covid-19

Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dan Variable Costing Untuk Menentukan Harga Jual Menggunakan Metode Cost Plus Pricing Pada Pengrajin Sepatu Bos Iwan Amarulloh, Harry; Nuraini, Airin; Pradipto, Didit
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.477

To determine the selling price of a product, business owners must pay attention to the costs incurred in producing the product because costs are very important in determining the level of profit expected by the business owner. The calculation of the elements of production costs into the cost of goods manufactured is divided into 2 methods, namely the full costing method and the variable costing method. In doing business, there are still many MSMEs that have various obstacles, one of which is when calculating the cost of production and errors in setting the selling price. This research was conducted at MSME shoe craftsmen boss Iwan, this business is engaged in manufacturing, namely making shoes in Ciapus Village, Ciomas District, Bogor. The purpose of this study is (1) to find out how to calculate the cost of production according to MSME, (2) to find out how to calculate the cost of production using the full costing and variable costing methods, (3) to find out how the difference in calculation of the cost of production according to MSME with full costing and variable costing methods, (4) to find out how the difference in determining the selling price according to the company with the method of cost plus pricing. The analytical method used is comparative descriptive analysis. The results showed that the calculation of the cost of goods produced by SMEs boss Iwan shoe craftsmen is still simple and not detailed. In calculating the mainstay of the UMKM production only takes into account the cost of raw materials and direct labor costs only. In addition there are factory overhead costs in the form of auxiliary materials that are incorrectly calculated into the cost of raw materials. MSME boss Iwan also did not take into account variable factory overhead costs such as electricity, gas, engine and vehicle maintenance costs, and fixed factory overhead costs such as engine and vehicle depreciation costs. The suggestion for SME boss Iwan is that SME boss Iwan should use the full costing method in calculating the cost of production because this method takes into account all costs incurred during the production process so that the information produced becomes more accurate and the costs incurred reflect the true costs. In addition, it can help MSMEs in setting product selling prices and maximizing desired profits. Keywords: Cost of Production, Full Costing, Variable Costing, Cost Plus Pricing

Tinjauan Atas Prosedur Pembiayaan Dengan Akad Murabahah Dan Rahn Dalam Cicil Emas: Studi kasus pada PT. Bank Syariah Indonesia (BSI) Cabang Pomad Damayanti, Kalyca; Suharmiati, Suharmiati; Nuraini, Airin
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1945

Produk Cicil Emas atau bisa disebut juga Pembiayaan Kepemilikan Emas merupakan fasilitas pembiayaan yang ditawarkan Bank Syariah Indonesia untuk calon nasabah yang ingin melakukan pembelian emas dengan cara angsuran menggunakan akad Murabahah dan akad Rahn sebagai pengikat agunan. Produk Cicil Emas ini adalah salah satu investasi yang memiliki risiko yang rendah sehingga aman untuk rencana impian di masa depan.Tujuan dilakukan penelitian ini yaitu untuk meninjau prosedur pembiayaan menggunakan akad murabahah dan rahn pada produk cicil emas serta kendala dan solusi yang dilakukan pihak bank dalam praktiknya di Bank Syariah Indonesia KCP Pomad. Melalui penelitian ini dapat disimpulkan bahwa Prosedur pembiayaan cicil emas pada praktiknya di Bank Syariah Indonesia cabang Pomad sudah sesuai dengan penetapan Standar Operasional Prosedur (SOP) serta sesuai dengan teori yang telah penulis pelajari. Selain itu, pada Bank Syariah Indonesia cabang Pomad pembiayaan cicil emas selalu berpedoman pada Fatwa No. 77/DSN-MUI/V/2010 tentang jual beli emas secara non-tunai dimana Bank Syariah Indonesia cabang Pomad melakukan jual beli menggunakan akad Murabahah sesuai dengan ketentuan Fatwa No. 04/DSN-MUI/IV/2000 serta akad Rahn juga digunakan dalam pembiayaan cicil emas sesuai dengan ketentuan Fatwa No. 26/DSN-MUI/2002. Adapun kendala yang dihadapi yaitu terjadinya down pada server, kurangnya branding serta pemahan pada produk tersebut. Solusi yang dilakukan oleh Bank Syariah Indonesia terhadap kendala tersebut yaitu melakukan pemeliharaan jaringan, promosi produk melalui beberapa media, serta melakukan sosialisasi produk cicil emas.

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