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Suharno, Hadi
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1 PENGARUH LIKUIDITAS, AKTIVITAS DAN EFISIENSI PENGGUNAAN MODAL KERJA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Pramesti, Alysia; Suharno, Hadi; Kulsum, Umi
EKONOMI BISNIS Vol. 24 No. 2 (2018): Ekonomi Bisnis
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v24i2.519

Abstract

This study aims to determine how much influence liquidity, activity, and efficiency of the use of working capital on financial performance. This study includes several independent and dependent variables including: the independent variable is financial performance, while the dependent variable is liquidity, activity, and efficiency of the use of working capital. The population used in this study is a company engaged in the automotive sub sector listed on the Indonesia Stock Exchange during the 2014-2018 period, using a sampling technique in the form of saturated sampling. the number of samples of automotive sub-sector companies that fulfill criteria is 8 companies. Based on partial testing between liquidity (CR) and financial performance (ROA) shows that 𝑡𝑐𝑜𝑢𝑛𝑡(0.250) >𝑡𝑡𝑎𝑏𝑙𝑒 (1.684). Because the significant value is 0.804> 0.05 which means it is not significant, then 𝐻0is rejected 𝐻𝑎is accepted. Activity shows that 𝑡𝑐𝑜𝑢𝑛𝑡(-5.002) >𝑡𝑡𝑎𝑏𝑙𝑒(1.684). Because a significant value of 0.00 <0.05 which means significant, then 𝐻0is accepted𝐻𝑎is rejected. Efficient use of working capital (NWC) shows that 𝑡𝑐𝑜𝑢𝑛𝑡 (-0,385) >𝑡𝑡𝑎𝑏𝑙𝑒(1,684). Because the significant value is 0.703> 0.05 which means it is not significant, then𝐻0is is rejected 𝐻𝑎 accepted. For the results of simultaneous hypothesis testing, namely the F test, the value of 𝐹𝑐𝑜𝑢𝑛𝑡 (10,531)>>𝐹𝑡𝑎𝑏𝑙𝑒(2.87) with a significance level of 0.00 <0.05, it can be concluded that liquidity, activity and efficiency of working capital use on financial performance is influential simultaneously on financial performance.
PENGARUH HARGA, KEANEKARAGAMAN PRODUK, DAN MINAT BELI TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO ONLINE SHOPEE ROSDIANA, EVA; SUHARNO, HADI; KULSUM, UMI
EKONOMI BISNIS Vol. 24 No. 2 (2018): Ekonomi Bisnis
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v24i2.520

Abstract

This research was conducted at the Online Shopee among the Faculty of Law students of the Islamic University of Syekh Yusuf, Tangerang. The method used was SPSS version 25, a population of 700 people with a sample of 88 people. And in this research using descriptive analysis, validity test, reliability test, normality test, multicollinearity test, heterokedasticity test, autocorrelation test, regression analysis, correlation analysis, t test, F test, and coefficient of determination The results of this research are price variables, diversity product, and buying interest have a significant effect on purchasing decisions.
PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN KEPUASAN PELANGGAN TERHADAP RETENSI PELANGGAN STUDI KASUS ROTI BAKAR 88 PASAR LAMA TANGERANG Anggraini, Lina; Suharno, Hadi; Kulsum, Umi
EKONOMI BISNIS Vol. 24 No. 2 (2018): Ekonomi Bisnis
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v24i2.521

Abstract

This research was done to analyze the effect of variable (X1) quality of service to the variable (Y) that is customer retention, the influence of variables (X2) is the quality of products to variable (Y) that is customer retention, , the influence of variables (X3) is the customer satisfaction to variable (Y) that is customer retention and the effect of variable (X1) which is variable quality Comfort , variable (X2) is the quality of the product and variabel (X3) is the customer satisfaction simultaneously to variable (Y) customer retention. This research was conducted using a survey method. The population in this study is that consumers Roti Bakar 88  Pasar Lama Tangerang. Sampling with 100 respondents conducted by random sampling technique. While the analysis is done with the data, the classic assumption test hypothesis testing, validity, reliability, multiple regression analysis, multiple correlation analysis, and analysis of the coefficient of determination (R ²). Based on data analysis performed in this study, it can be concluded that the variable (X1) quality of service and significant positive effect on the variable (Y) is 38% of customer retention. Variable (X2) is the product quality and significant positive effect on the variable (Y) is 11% of customer retention, Variable (X3) is the customer satisfaction and significant positive effect on the variable (Y) is 18% of customer retention. F-count value is greater than the value of 798,01 F-table is 0,39. So Ho rejected and Ha accepted. The rest was influenced by other variables not examined in this study.
PENGARUH IDENTITAS MEREK, CITRA MEREK, DAN KEPERCAYAAN MEREK TERHADAP LOYALITAS MEREK PADA RUMAH MAKAN WAROENG SPESIAL SAMBAL “WAROENG SS” CABANG PASAR LAMA KOTA TANGERANG ., Oktaviasari; Suharno, Hadi; Kulsum, Umi
EKONOMI BISNIS Vol. 24 No. 2 (2018): Ekonomi Bisnis
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v24i2.523

Abstract

This research was done to analyze the effect of variable (X1) brand identity to the variable (Y) that is brand loyalty, the influence of variables (X2) is the brand image to variable (Y) that is brand loyalty, the influence of variables (X3) is brand trust the to variable (Y) that is brand loyalty,and the effect of variable (X1) which is variable brand identity , variable (X2) is the brand imageand variabel (X3) is the brand trustsimultaneously to variable (Y) brand loyalty. This research was conducted using a survey method. The population in this study is that consumers Rumah Makan Waroeng Spesial Sambal Waroeng SS Cabang Pasar Lama Kota Tangerang. Sampling with 100 respondents conducted by incidental sampling technique. While the analysis is done is done with the data, the classic assumption test hypothesis testing, validity, reliability, multiple regression analysis, multiple correlation analysis, and analysis of the coefficient of determination (R ²). Based on data analysis performed in this study, it can be concluded that the variable (X1) quality of service and significant positive effect on the variable (Y) is 38% of customer retention. Variable (X2) is the brand image and significant is not positive effect on the variable (Y) is 36% of brand loyalty,Variable (X3) is the brand trust and significant positive effect on the variable (Y) is 56% of brand loyalty. F-count value is greater than the value of 12,382 F-table is 3.09. So Ho rejected and Ha accepted. The rest was influenced by other variables not examined in this study.
IMPLEMENTASI AKAD ISTISHNA’ PADA PRODUK PEMBIAYAAN SKIM MIKRO TATA SANITASI DI KOPERASI SYARIAH BENTENG MIKRO INDONESIA Awaliyah, Nita; Suharno, Hadi; Safitriawati, Tita
EKONOMI BISNIS Vol. 26 No. 2 (2020): Ekonomi Bisnis
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hasil Penelitian ini menjelaskan bahwa implementasi akad istishna’ pada produk pembiayaan skim mikro tata sanitasi di Koperasi Syariah Benteng Mikro Indonesia dalam perspektif fikih muamalah sudah tidak lagi dilakukan secara paralel (istishna’ paralel). Pelaksanaan akad antara anggota dengan pihak koperasi didahului dengan tahapan wa’d (janji) yang bersifat mulzim (mengikat). Mekanisme pelaksanaan pembiayaan skim mikro tata sanitasi mengacu pada SOP yang telah di tetapkan oleh Koperasi Syariah Benteng Mikro Indonesia. Dalam analisis penerapan fatwa DSN MUI Nomor 06/DSN MUI/IV 2000 tentang istishna’ dan fatwa DSN MUI Nomor 22/DSN MUI/III/2002 tentang istsihna’ paralel sudah terimplementasikan dengan baik. Dalam memenuhi ketentuan poin fatwa DSN MUI mengenai hak khiyar pihak koperasi mengaplikasikan dengan memberikan garansi kepada anggota selaku mutshani’ dan kesepakatan akad terus dilanjutkan.
ANALYSIS OF DIFFERENCES OF PRICE EARNING RATIO (PER) AND STOCK LIQUIDITY BEFORE (10 DAYS) AND AFTER (10 DAYS) STOCK SPLIT IN GO PUBLIC COMPANY IN INDONESIA STOCK EXCHANGE PERIOD 2009 – 2016 Suharno, Hadi; Afriani, Afriani
EKONOMI BISNIS Vol. 27 No. 1 (2021): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v27i1.1344

Abstract

The purpose of this research is to know (1) difference of stock liquidity level before and after stock split (2) difference of Price Earning Ratio (PER) before and after stock split.The population used in this study are all companies listed on the Indonesia Stock Exchange. While the sample selection is taken by using purposive sampling method. The number of samples used by researchers are 62 companies listed on the Indonesia Stock Exchange and stock split in the period 2009-2016.Based on the results of research indicate that there is a significant difference in Price Earning Ratio (PER), either before stock split or Price Earning Ratio (PER) after stock split. With paired sample t-test results obtained t test with t count> t table (3.912> 2,000) can be concluded then Ho accepted means there is a difference between price earnings ratio (PER) of each sample company, either before stock split or price Earnings ratio (PER) after the stock split event.With paired sample t-test obtained t test results with t count> t table (1,844> 2,000) can be concluded then Ho accepted means there is no difference between the stock liquidity of each sample company, either before the stock split and the liquidity of stock after the event Stock split.
PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE: PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Wahidah, Annisa Nur; Suharno, Hadi; Safitriawati, Tita
EKONOMI BISNIS Vol. 27 No. 2 (2021): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v27i2.2020

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat pengaruh rasio keuangan dengan tingkat penghindaran pajak yang dilakukan oleh perusahaan. Metode pengumpulan data dilakukan dengan menggunakan data sekunder laporan keuangan Perusahaan Manufaktur sektor konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 40 populasi perusahaan dengan 8 sampel perusahaan. Pengujian data menggunakan metode analisis berganda dengan software E-views 9. Hasil dari penelitian ini menunjukkan, bahwa Return On Asset berpengaruh signifikan terhadap Tax Avoidance dengan nilai thitung -2.485443 < ttabel 2.03011 dan sig prob 0.0177 < 0.05 , Leverage tidak berpengaruh terhadap Tax Avoidance dengan nilai thitung -1.854808 < ttabel 2.03011 dan sig prob 0.0718 > 0.05, dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance dengan nilai thitung 0.641894 < ttabel 2.03011 dan sig prob 0.5250 > 0.05. Secara keseluruhan Return On Asset, Leverage, dan Ukuran Perusahaan berpengaruh secara simultan terhadap Tax Avoidance dengan nilai Fhitung 3.352678 > Ftabel 2.87 dan sig Fstatistic 0.029437 < 0.05