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Andrianto
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PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM DAN ANALISA COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN MONA HIJAB FASHION Putria; Sjamsul Hidayat; Andrianto
Majalah Ekonomi Vol 26 No 1 (2021): Juli 2021
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol26.no1.a3953

Abstract

The purpose of this research is to provide a comprehensive understanding and preparation of financial records so as to produce accountable financial reports for use by interested parties. This research is a qualitative descriptive study. Data collection techniques used by interviews, observation and documentation. The data used are primary data and secondary data. The results of the study produce reports in accordance with SAK EMKM which consists of income statements, statements of financial position and notes to financial statements. From the preparation of the financial statements, Mona Hijab Fashion in 2019 experienced a loss, this is because there is no preparation of financial reports according to EMKM standards so this also affects the analysis of financial performance in the business.
Praktik Fraud Dalam Kasus Kepailitan Perusahaan Tanti Wulandari; Andrianto; Ma’ruf Syaban
Majalah Ekonomi Vol 26 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a4741

Abstract

This research aims to knowing Fraud Practices that occur in the Bankruptcy process in a company such as well as fraud in the implementation of the process of recording financial statements, effectiveness Internal control, strengthening the code of ethics and triggering the attitude of the Company's leaders. This research approach uses descriptive qualitative research methods and uses Inductive data analysis. Through triangulation techniques, researchers conduct data mining regarding fraud that occurred before the company was declared bankrupt by using data collection techniques with interviews with companies and curators who help deal with this case and then observe the object of research on the data related to fraud. The results of the study show that the practice of fraud often occurs in companies experiencing bankruptcy, in this case in several Processes settlement of bankruptcy, the company has the potential for fraud to occur in it, including Fraud in the Company's financial process, one of which is the Board of Directors combining finance personally with the Company's finances, in addition at the time of the bankruptcy determination tracing only based on the facts of assets alone does not consider the existence of financial statements owned by the company in previous periods. Conditions for Fraud This causes the company to go bankrupt.
Kesiapan Orang Tua di Kawasan Ketintang Baru Kelurahan Ketintang Surabaya dalam Menghadapi Peluang Cyber Bullying pada Anaknya ANDRIANTO; OKSIANA JATININGSIH
Kajian Moral dan Kewarganegaraan Vol 6 No 3 (2018): Kajian Moral dan Kewarganegaraan (Jilid 1)
Publisher : Universitas Negeri Surabaya (Unesa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/kmkn.v6n3.p%p

Abstract

Tujuan penelitian ini adalah (1) mendeskripsikan pengetahuan orang tua di Kawasan Ketintang Baru Kelurahan Ketintang Surabaya tentang cyber bullying , (2) mendeskripsikan strategi orang tua di Kawasan Ketintang Baru Kelurahan Ketintang Surabaya dalam menghadapi peluang cyber bullying pada anaknya. Landasan teori dalam penelitian ini adalah Teori Pilihan Rasioanl dari James S. Colleman. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian naratif. Sedangkan teknik pengumpulan data pada penelitian ini menggunakan teknik observasi, wawancara dan dokumentasi. Informan dari penelitian ini berjumlah delapan orang tua yang masih memiliki anak usia remaja. Hasil penelitian menunjukan bahwa orang tua kurang siap dalam menghadapi peluang cyber bullying yang saat ini mengancam anak-anaknya dan orang tua belum cukup cakap dalam memonitoring ketika hand phone anak dipassword. Hal tersebut ditunjukan dengan orang tua yang belum canggih dalam menggunakan hand phone, belum mengetahui cyber bullying, strategi yang digunakan lebih banyak dengan cara menasehati, tidak bisa dan belum pernah membuka password hanphone anak. Kata Kunci: Kesiapan, Orang Tua, Cyber Bullying The purpose of this research is (1) to describe parents knowledge at Ketintang Baru region of Ketintang Surabaya about cyber bullying, (2) to describe parents strategy in Ketintang Baru, Ketintang district Surabaya in facing cyber bullying opportunities for their children. The theoretical basis for this research is the Rational Choice theory from James S. Colleman. This research uses a qualitative method with narrative type of research. Whilst the data technique collection in this research uses observation technique, interview, and documentary techniques. The total Informants of this study are eight parents who still have children at teen-age. The result of this research showed that the parents are not ready to face the opportunities of cyber bullying that currently threaten their children and parents that are not capable enough to monitorize when their children’s hand phone are locked with password. This is shown by the parents who are not capable enough in using hand phone, have not kno about cyber bullying, the strategy used are often with advising, cannot and have not opened their children’s locked phone. Keywords: readiness, parents, cyber bullying
Analysis of the Relationship between Accounting Profit and Cash Flow Components with Stock Prices: Analisis Hubungan Laba Akuntansi dan Komponen Arus Kas Dengan Harga Saham Fitri Nurani; Andrianto
Journal of Accounting Science Vol. 5 No. 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1547

Abstract

This study aims to examine the relationship between accounting profit, operating cash flow, investment cash flow and financing cash flow with stock prices. This study uses data from the financial statements of companies listed in LQ 45 on the Indonesian Stock Exchange from 2014- 2019. And the company sampling technique using purposive sampling a number of 34 companies LQ45 in 2014-2019. The research sample was tested using Pearson Correlations analysis and normality test and linearity test. The results of the Pearson Correlations correlation analysis show that the variables of accounting earnings and funding cash flows have a relationship with stock prices with a significance value of <0.05. And the operating cash flow and investment cash flow variables have no relationship with stock prices with a significance value of ≥ 0.05
PENGARUH RASIO SOLVABILITAS, RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP KINERJA KEUANGAN PADA PT BFI FINANCE TBK PERIODE 2016-2023 Sekar Mutia Nazaro; Friska Nova Listanti; Nada Salsabillah; Andrianto; Yulianto
Jurnal Media Akademik (JMA) Vol. 2 No. 12 (2024): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i12.1265

Abstract

Penelitian ini Penelitian ini bertujuan untuk menganalisis pengaruh rasio solvabilitas, return on asset (ROA), dan Net Profit Margin (NPM) terhadap kinerja keuangan PT BFI Finance Tbk pada periode 2016 sampai dengan 2023. Kinerja keuangan merupakan salah satu indikator utama keberhasilan suatu perusahaan, khususnya pada sektor pembiayaan. Penelitian ini memanfaatkan data sekunder yang diambil dari laporan keuangan tahunan PT BFI Finance Tbk yang tersedia pada situs web resmi perusahaan. Dengan menggunakan pendekatan analisis regresi linier berganda, penelitian ini mengeksplorasi hubungan antara variabel independen—rasio solvabilitas, ROA, dan NPM—dengan variabel dependen, yaitu kinerja keuangan. Hasil analisis menunjukkan bahwa rasio solvabilitas memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan, sedangkan ROA dan NPM menunjukkan pengaruh positif yang signifikan. Hasil ini menunjukkan bahwa perusahaan yang mampu meraih laba yang lebih tinggi dan mengelola asetnya dengan baik dan efisien cenderung meraih kinerja keuangan yang lebih baik.
Profile of Maternal Mortality due to Cardiovascular Disease Based on Determinant Factors at Dr. Soetomo Regional General Hospital Akhmad Adam Mahendra; Andrianto; Muhammad Ardian Cahya Laksana
Cardiovascular and Cardiometabolic Journal (CCJ) Vol. 6 No. 1 (2025): Cardiovascular and Cardiometabolic Journal
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ccj.v6i1.2025.1-8

Abstract

Background: Although Indonesia’s maternal mortality rate (MMR) decreased from 346 per 100,000 live births in 2010 to 189 in 2020, it remains high compared to other Southeast Asian countries. Cardiovascular diseases are among the leading indirect causes of maternal deaths globally, accounting for over 33% of cases. Objectives: This study aims to analyze maternal mortality due to cardiovascular disease at Dr. Soetomo Regional General Hospital based on determinant factors. Methods: This study was a descriptive analytical study utilized secondary data from medical records of 123 patients who experienced maternal deaths due to cardiovascular disease at Dr. Soetomo Hospital between January 2020 and December 2023. Determinants were categorized as near (cardiovascular diagnosis), intermediate (maternal age, gestational age, obstetric status, and delivery mode), and distant (occupation) factors. Results: Of 123 cases, the leading cardiovascular complications were hypertension in pregnancy (58.5%), congenital heart disease and pulmonary hypertension (15.4%), and cardiomyopathy and  heart failure (14.6%). Intermediate determinants included maternal age >35 years (28.5%), multigravida status (60.2%), multiparity (56.9%), and third-trimester presentation (65%). Most deaths (96.7%) occurred postpartum, with cesarean section being the predominant delivery mode (74.8%). The majority of patients were housewives (53.7%). Conclusion: Hypertension in pregnancy remains a primary near determinant of maternal mortality. Intermediate and distant determinants, such as maternal age, obstetric status, and socioeconomic factors, also contribute significantly. Efforts to reduce maternal mortality should include improved antenatal care, early cardiovascular screening, and targeted public health interventions. - Highlights: 1. This study reinforces hypertension in pregnancy (58.5%) as the leading cause of maternal mortality due to cardiovascular disease, highlighting its significant contribution compared to other conditions like congenital heart disease (15.4%) and cardiomyopathy (14.6%). 2. A striking 96.7% of maternal deaths occurred postpartum, with cesarean section (74.8%) being the predominant delivery mode, suggesting a need for enhanced postpartum monitoring and cardiovascular care in high-risk pregnancies.
Pengaruh Profesionalisme, Iklim Organisasi Dan Kompetensi Terhadap Kinerja Pegawai Bagian Umum Dan Keuangan RSUD Dr. Mohamad Soewandie – Surabaya Andrianto; Suyono, Joko; Rosyid, Amrun; Arizona, Aldrian; Elisabeth, Damarsari Ratnasahara
Jurnal Kompetensi Ilmu Sosial Vol. 3 No. 2 (2025): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v3i2.63

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profesionalisme, iklim organisasi, dan kompetensi terhadap kinerja pegawai Bagian Umum dan Keuangan RSUD Dr. Mohamad Soewandhie – Surabaya. Pendekatan yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik analisis regresi linier berganda. Populasi dalam penelitian ini adalah seluruh pegawai Bagian Umum dan Keuangan RSUD Dr. Mohamad Soewandhie yang berjumlah 40 orang, dan sampel penelitian menggunakan teknik sampel jenuh, sehingga seluruh populasi diambil sebagai sampel. Hasil penelitian menunjukkan bahwa secara parsial, profesionalisme, iklim organisasi, dan kompetensi berpengaruh signifikan terhadap kinerja pegawai. Selain itu, secara simultan, ketiga variabel tersebut juga memiliki pengaruh yang signifikan terhadap kinerja pegawai. Di antara ketiga variabel tersebut, kompetensi memiliki pengaruh dominan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan kompetensi pegawai, didukung dengan profesionalisme dan iklim organisasi yang baik, dapat meningkatkan kinerja pegawai secara optimal. Berdasarkan hasil penelitian, disarankan agar manajemen rumah sakit lebih fokus pada pengembangan program pelatihan dan peningkatan kompetensi pegawai, memperkuat budaya profesionalisme, serta menciptakan iklim organisasi yang kondusif guna meningkatkan kinerja pegawai secara berkelanjutan.
Analisis Strategi Pemasaran Dilakukan Untuk Meningkatkan Volume Penjualan Makaroni Di Bisnis Fabek Snack Andrianto; Ahmad Syahbani; , Enggar Budi Pratama; Fathur Rohman; Kanzul Fikri; Sri Lestari
Jurnal Hilirisasi Pengabdian Masyarakat Vol. 1 No. 2 (2024): August 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/jihapenmas.v1i2.882

Abstract

This research aims to analyze the marketing strategy implemented by "Fabek Snack" in an effort to increase sales of their Macaroni products. The approach used is descriptive qualitative by taking types and sources of data from primary data and secondary data. The analytical method applied is descriptive analysis with a focus on the Marketing Mix concept and SWOT analysis.The main data was obtained through direct observation of the marketing practices of "Fabek Snack" and interviews with related parties, while secondary data was obtained from related literature and internal company documentation. Descriptive analysis was carried out to provide an in-depth picture of the marketing strategy implemented.The analysis results show that "Fabek Snack" has succeeded in implementing a comprehensive marketing strategy using the Marketing Mix concept, namely product, price, promotion and location. In addition, SWOT analysis helps identify strengths, weaknesses, opportunities and threats that influence the marketing of "Fabek Snack" Macaroni products.In an effort to increase sales, the company has focused on strengthening internal strengths, minimizing weaknesses, exploiting market opportunities, and overcoming potential threats. The implementation of this strategy provides in-depth insight into how "Fabek Snack" successfully manages and markets their Macaroni products, thereby making a positive contribution to the company's marketing success.
PENGARUH DISIPLIN KERJA DAN MOTIVASI VOLUNTEER TERHADAP KINERJA KARYAWAN PT. GLOBAL ARROW CABANG SEMARANG: FFECT OF WORK DISCIPLINE AND VOLUNTEER MOTIVATION ON EMPLOYEE PERFORMANCE OF PT. GLOBAL ARROW SEMARANG BRANCH Andrianto; Honorata Ratnawati Dwi Putranti
Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 1 No. 2 (2022): Juni : Jurnal Riset sosial humaniora, dan pendidikan
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/soshumdik.v1i2.20

Abstract

Penelitian ini membahas pengaruh disiplin kerja dan motivasi volunter pada PT. Global Arrow Semarang yang bertujuan untuk mengetahui pengaruh disiplin kerja dan motivasi volunteer terhadap kinerja karyawan. Populasi dalam penelitian ini adalah karyawan PT. Global Arrow Semarang, sebanyak 214 orang. Sampel dalam penelitian ini adalah seluruh karyawan PT. Global Arrow Semarang. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Pengumpulan data dilakukan dengan kuesioner, wawancara dan observasi langsung di lapangan. Metode pengambilan sampel akan dianalisis menggunakan Uji Validitas, Uji Reliabilitas, Analisis Regresi Linear Berganda, Uji Normalitas, Uji Asumsi Klasik, Uji Goodnes of Fit (Uji Model) dan Uji Hipotesis. Adapun temuan dalam penelitian ini adalah, pertama, disiplin kerja berpengaruh positif terhadap kinerja karyawan di PT. Global Arrow, kedua motivasi volunteer berpengaruh positif terhadap kinerja karyawan di PT. Global Arrow.Kata kunci: Computer Numeric Control ( CNC ), Material Fabrikasi, Karya Arsitektur
Perancangan Kursi Roda untuk Memudahkan Aksesibilitas dan Mobilitas Pengguna Yudhistira Anandra Irawan; Ramawisari, Ica; Andrianto
KalaTanda Vol 7 No 1 (2025): Kalatanda September 2025
Publisher : Universitas Telkom

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/kalatanda.v3i1.9522

Abstract

Minimnya fasilitas publik yang ramah bagi orang berkebutuhan khusus, terutama pengguna kursi roda, masih menjadi tantangan yang sering dijumpai. Pengguna kursi roda dihadapkan pada akses sulit yang berpengaruh terhadap aksesibilitas dan mobilitas. Saat ini belum semua fasilitas publik memiliki akses yang memadai dan sesuai standar untuk para pengguna kursi roda, hal ini menghambat mereka untuk mengakses berbagai tempat dan layanan. Penyediaan akses seperti ramp (bidang miring) atau penyediaan akses lift khusus untuk akses masuk yang seharusnya tersedia untuk para pengguna kursi roda. Pengguna kursi roda dihadapkan pada situasi ketika mereka hanya memiliki akses masuk melalui anak tangga, ini menjadi tantangan serius bagi mereka, mobilitas mereka sangat terbatas dalam situasi tersebut. Perancangan kursi roda dengan sistem triple wheel yang mampu melewati akses anak tangga menjadi salah satu solusi dari permasalahan yang ada. Menggunakan metode pendekatan kualitatif, dan dalam perancangannya menggunakan metode User Centered Design (UCD) yang berpusat pada pengguna. Produk yang dirancang berfokus pada peningkatan aksesibilitas dan memudahkan mobilitas pengguna, yang diharapkan dapat menjadi solusi untuk mengatasi kendala terkait akses jalan yang tidak ramah untuk para pengguna kursi roda, serta mampu menyediakan kenyamanan dan keamanan bagi penggunanya.
Co-Authors , Enggar Budi Pratama AA Sudharmawan, AA Ahmad Syahbani Akhmad Adam Mahendra Alanna Sari Pratikto Amin, Mhd. Amrun Rosyid Arizona, Aldrian Christian, Natalis Elisabeth, Damarsari Ratnasahara FATHUR ROHMAN Fitri Nurani Friska Nova Listanti Hasibuan, Muhammad Irwansyah Ica Ramawisari Jessica Kanzul Fikri Laksana, Muhammad Ardian Cahya Ma’ruf Syaban Nada Salsabillah Oksiana Jatiningsih Putria Ratnawati Dwi Putranti Honorata Rejeki, Purwo Sri Rezky Ramadhani Riki Herman Rurus Suryawan Sekar Mutia Nazaro Sjamsul Hidayat SRI LESTARI Suyono, Joko Tanti Wulandari Yudhistira Anandra Irawan