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Anarcho Movement Against State Capitalism as A Form of Political Antagonism (Case Study of Anarcho Syndicalist Direct Action on Mayday 2019) Shinta Ressmy Cakra Ningrat; Nanang Suryana
International Journal of Social Sciences Review Vol. 1 No. 1: April, 2020
Publisher : Epistemik Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.069 KB) | DOI: 10.57266/ijssr.v1i1.20

Abstract

Anarchism is a new tool of struggle for society, especially anarcho syndicalist is an alternative form of mass struggle which concentrates on the labor group as the pillar of the liberation teacher and is considered a philosophy of the workers. This is at least evidenced by the Mayday 2019 direct action. The anarchism movement itself is a representation of the political antagonism movement. This journal uses two main theories. First, Cheryl Simrell King & Camila Stivers's theory states that political antagonism is part of the representation of a vehicle for counter-state movements. Second, the theory used is the theory put forward by Mikhail Bakunin regarding the concept of freedom. This study uses qualitative research methods with primary and secondary data.
DETERMINASI DALAM PENDETEKSIAN KECURANGAN Surtikanti, Surtikanti; Supriyanto, Joko; Suryana, Nanang; Azbi, Raihan Muhammad
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.5975

Abstract

This study aims to find out how the factors possessed by an auditor are professional skepticism, independence and competence in fraud detection. The research methods used in this study are descriptive and verifiable methods with a quantitative approach. The population in this study are 139 auditors who works in the 13 public accounting firms in Bandung. The sample used in this study amounted to 40 auditors with sample collecting techniques using the non-probability sampling technique with the method used purposive sampling which means the sampling technique is based on certain criteria. Data analysis methods in the study use linear regression, determinations, corelation coefficiencies, and hypothesis testing with the help of SPSS 23.0. Results have shown that professional skepticism, independence and competence have a positive and significant impact on fraud detection. Keywords: Professional Skepticism, Independence, Competence, Fraud Detection
Pengelolaan Sampah di Kabupaten Bogor: Tantangan dan Solusi Suryana, Nanang; Tjenreng, Muhammad Baharuddin Zubakhrum
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1314

Abstract

Waste management has become one of the significant environmental issues in Indonesia, including in Bogor Regency. The growing waste, both from the household and industrial sectors, has a negative impact on cleanliness, health, and the quality of life of the community. Bogor Regency, as one of the areas with a high population density and rapid development, faces a major challenge in waste management. This journal aims to identify the issues surrounding waste management in Bogor Regency and provide recommendations for sustainable solutions. Based on statistical data and literature studies, it was found that the lack of adequate waste management infrastructure and low public awareness are the main factors contributing to this problem.
PENYULUHAN TENTANG PENTINGNYA HUKUM SEBAGAI KERANGKA KEHIDUPAN SOSIAL (LIVING LAW) PADA MASYARAKAT SEKITAR MA'HAD AL-ZAYTUN Rahim, Abdur; Hizbullah, Diva; Dewanti, Tri Mustika; Nursabila Isu, Mutimah; Gumilang, Ibnu Fajar; Marjuki, Ali; Ramadhani, Ahmad Mulki; Suryana, Nanang
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1307

Abstract

Law has a very important role in forming the framework of social life in society. In the context of Ma'had Al-Zaytun, law not only functions as a tool of enforcement, but also as a moral and ethical guideline that regulates interactions between individuals in society. Counseling about law as a framework for social life in the community around Ma'had Al-Zaytun is very important to increase legal awareness and create a harmonious social order. This Community Service (PkM) discusses the importance of understanding law in a social context, the counseling methods used in the community around Ma'had Al-Zaytun, as well as the expected impact of this activity. The results of this Community Service (PkM) outreach activity show that the law functions as a regulator of social behavior, a conflict mediator, and a link between local values ​​and broader legal norms.
Designing A New Miruki Way Business Branch by Carrying Out A Feasibility Analysis Sofie, Kayla Fadiana; Chumaidiyah, Endang; Suryana, Nanang
JTI: Jurnal Teknik Industri Vol 10, No 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v10i2.32074

Abstract

Miruki Way is a culinary business located at Jl. Sukapura No. 14, Dayeuhkolot District, Bandung Regency. It offers various sweet drinks and side dishes accessible to a broad audience. The business owner was planning to open a new branch and is considering various aspects such as market analysis, technical feasibility, and financial viability. Based on the design results, the NPV value obtained using the MARR value of 10.7% is $1,151,288, the IRR value is 44.09%, and the payback period is 4.02 years. Sensitivity testing shows that the new branch is sensitive to decreasing product demand, decreasing selling prices, increasing raw materials, and increasing labor costs. Considering the risk factor of 18.37%, the NPV value is $1,496,970, the IRR value is 44.09%, and the payback period is 4.30 years. In conclusion, the branch opening is deemed feasible based on the positive NPV, IRR exceeding MARR, and the payback period falling within the expected range. Keywords: Feasibility Analysis, Market Aspect, Technical Aspect, Financial Aspect, Sensitivity and Risk Analysis
Designing the Performance Measurement System for A Digital Enterprise using Balanced Scorecard Putri, Salsabila Katya; Sulistyo, Budi; Suryana, Nanang
JTI: Jurnal Teknik Industri Vol 10, No 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v10i2.32577

Abstract

The main issue is the absence of a comprehensive KPI system to effectively measure the performance of digital products. Currently, the company PT XYZ unit tracks only two KPIs, such as revenue and total sales. This narrow focus overlooks aspects of achieving business success such as ensuring business fulfillment, business assurance, and employee competence in a growth and agile focus environment. As a result, performance targets are not fully met, and customer satisfaction declines in meeting service level agreements and service level guarantees. This research aims to fill these gaps by designing a performance measurement system using a Balanced Scorecard, and AHP is used for weighing the level of importance. Based on the research, the measurement system was developed, consisting of 7 Strategic Factors (SF), 9 Strategic Objectives (SO), and 12 KPI that are assessed on a quarterly basis. AHP analysis assigns the highest weight to financial perspective (56.60%), SF “market expansion and product innovation” (56.60%), SO “increase the revenue” (29.88%), and KPI “net profit margin growth” (26.72%). Once implemented, this system will standardize digital product performance measurement, aligning with company goals to drive revenue growth and operational efficiency. Keywords: BSC, AHP, KPI, Performance Measurement, and Digital Product
Feasibility Analysis of Cicalengka Tofu Factory Expansion Alam, Adelia Shanty; Hasun, Farda; Suryana, Nanang
JTI: Jurnal Teknik Industri Vol 10, No 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v10i2.31540

Abstract

Tofu is a popular and affordable protein source widely consumed across Indonesia. The Cicalengka Tofu Factory in Bandung Regency is experiencing increasing demand, resulting in frequent overtime to meet production requirements. The factory plans to expand its production area by utilizing adjacent vacant land to address this challenge. This study evaluates the feasibility of the expansion, forecasting tofu demand until 2026 using time-series analysis with a single moving average method. The proposed expansion aims to increase production capacity from 264 to 396 tofu planks per day, requiring an investment of IDR 1,551,129,586. Financial analysis reveals that without expansion, the Net Present Value (NPV) over the next three years would be IDR 825,211,554, with an Internal Rate of Return (IRR) of 121%. With the expansion, the NPV increases to IDR 972,087,040, with an IRR of 43%. Incremental IRR analysis further supports the expansion, yielding an IRR of 22%, which exceeds the Minimum Attractive Rate of Return (MARR) of 16.36%. These findings validate the expansion plan as a financially viable strategy to enhance production capacity, minimize overtime, and ensure the factory’s long-term sustainability.Keywords: Feasibility Analysis, Expansion, Cicalengka Tofu Factory, Incremental Analysis
Evaluating Alternative Investment Options for Grinding Machines Using the Incremental Cost Method Arifah, Fatayaturrokhma Ilmala; Chumaidiyah, Endang; Suryana, Nanang
JTI: Jurnal Teknik Industri Vol 10, No 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jti.v10i2.32030

Abstract

production capacity constraints. A key issue is the limited capacity of the grinding machine, which frequently overheats, leading to production delays and exceeding standard working hours. To address this problem, an investment in an additional grinding machine is proposed. A feasibility study was conducted by analyzing market, technical, and financial aspects using Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PBP). The results showed an NPV of IDR 4,824,298,738, an IRR of 34.72%, and a PBP of 3.85 years, indicating the investment’s feasibility. Additionally, an incremental cost analysis was performed to compare the existing condition with the proposed alternative, yielding a ∆ROR of 98%, which exceeds the Minimum Attractive Rate of Return (MARR) of 11.01%. These findings confirm that adding a grinding machine is the most viable alternative to enhance production capacity, accommodate growing demand, and improve operational efficiency. By implementing this investment, the company can optimize its production process, reduce overtime costs, and ensure a stable supply to meet market needs. The feasibility study provides valuable insights for decision-making in similar industries facing production limitations due to equipment constraints.Keywords: Feasibility Analysis, Incremental Cost Analysis, NPV, IRR, PBP
Analisis Perancangan dan Kelayakan Pembukaan Apotek di Kabupaten Cirebon Suhartoyo, Rivaldo Putra; Chumaidiyah, Endang; Suryana, Nanang
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1146

Abstract

Fajar Farma Pharmacy is a business operating in the health sector. Fajar Farma sells various health needs, such as medicines and health equipment. Currently, Fajar Farma Pharmacy already has one offline shop to sell its products. Because the income obtained in the last few years is quite satisfactory. To develop the pharmacy business, there are several solutions that can be used to solve problems. Depicted in the fishbone diagram there are 4 problem branches, namely man, facility, market, and method. Based on the problem branch, the solution that will be implemented is opening a new branch due to the existence of a market in Gunung Jati District. Therefore, the owner plans to open a branch shop of Fajar Farma Pharmacy which is located on Jalan Ki Gede Mayung, Gunung Jati District, Buyut Village, Cirebon Regency. In this research, a feasibility analysis was carried out covering 3 aspects, namely market aspects, technical aspects and financial aspects. After carrying out feasibility analysis calculations, the NPV value was IDR 63,638,483, the IRR was 40.61%, the payback period was 3.71 years or 44.55 months. So opening a new pharmacy branch can be said to be feasible. Based on sensitivity calculations, the increase in raw material prices is sensitive at 9.87%, the increase in labor costs is sensitive at 38.42%, while the decrease in demand is sensitive at 7.02%. The results of calculating the feasibility of opening a new branch of Fajar Farma Pharmacy with a MARR of 16.49% show that the NPV is still more than zero, the payback period is still within the investment period, namely 5 years, and the IRR is greater than MARR.
Analisis Kelayakan Investasi Penambahan Truk pada CV XYZ di Bandung Zofan, Hafizhah Putri; Aryani, Sinta; Suryana, Nanang
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5405

Abstract

CV XYZ adalah salah satu perusahaan yang bergerak sebagai distributor plumbing material di Jawa Barat. Berdasarkan data Pre-Order pipa pada periode bulan September-November 2022, permintaan customer terus meningkat untuk tiga merk pipa yaitu pipa maspion, pipa PPR, dan pipa rigid. Produk pesanan customer baru akan dikirimkan jika jumlah pesanan sesuai dengan kapasitas truk. Dikarenakan jumlah truk yang terbatas dan adanya keberagaman jumlah produk yang dipesan menyebabkan terjadinya keterlambatan pengiriman pesanan kepada customer. Oleh karena itu, direktur CV XYZ berencana untuk menambah jumlah truk yang digunakan dalam pengiriman pesanan. Sehingga diperlukan analisis kelayakan untuk mengetahui apakah penambahan truk layak atau tidak untuk dijalankan. Analisis kelayakan dilakukan dengan memperhatikan aspek pasar, aspek teknis, dan aspek finansial. Berdasarkan hasil perhitungan kelayakan diperoleh nilai NPV sebesar Rp 5.410.634.231, nilai IRR sebesar 111,24%, dan PBP sebesar 0,81 tahun. Sehingga dapat disimpulkan bahwa rencana penambahan investasi berupa truk layak untuk dilakukan. Selain itu, dilakukan pengukuran sensitivitas serta risiko dan diperoleh hasil bahwa penambahan truk sensitif terhadap peningkatan biaya pengadaan barang sebesar 10,28%, penurunan harga jual sebesar 8,09%, dan penurunan demand sebesar 29,31%. Sedangkan pada pengukuran risiko diperoleh total persentase risiko sebesar 8,60%. Kata Kunci: Analisis Kelayakan, STP, NPV, PBP, dan IRR.
Co-Authors Abdur Rahim, Abdur Af`idatul Almas Alam, Adelia Shanty Aqsyalananda, Abia Faradilla Ar Rasyid, Hafizd Arfin Sudirman Ari Ganjar Ardiansyah Arifah, Fatayaturrokhma Ilmala Ariyani , Sinta Azbi, Raihan Muhammad Budi Sulistyo Budiarto, Sulistyo Bugani, Puti Syifa Deniantara, Dhamastana Dharma Desrosa Maulizar Dewanti, Tri Mustika Dinda Ayu Nurindahsari Dwi Dafa Doifullah Dwitifany, Faya Endang Chumaidiyah Faharudin, Nur Syifaa’ Farah Delfa Nurhanifah Farda Hasun Faya Dwitifany Firza Khalisha Rinjany Fransiscus Xaverius Aditya Wisnu Gumilang, Ibnu Fajar Habibullah, Ali Zahid Harlina O, Gladys Dwi Hizbullah, Diva Irsanti , Indira Nabila Firstya Irsanti, Indira Nabila Firstya Jamri, Mohamad Hafifi Joko Supriyanto Khoirul Umam Wiyantirta Latif, Muhammad Hilmi Lilis Puspitawati M. Afiq Fauzan Manan, Firman Marjuki, Ali Maula, Amanandito Shafa Maulana, Elang Fajar Maya Rahmawati Meldi Rendra Mohd Nazril, Alis Muhammad Almaududi Pulungan Muhammad Fikry Ali Nabilah Othman, Nur Azyan Nadya Calista Siahaan Nariswara, Muhammad Farand Hielmy Nursabila Isu, Mutimah Nursabrina Badrulzaman, Sarah Nurzaman, Tedy Popy Gurning Pulungan, M Almaududi Putri Maulani Fauzi Putri, Salsabila Katya Raden Mas Aditya Rangga Pratama Raihan Fachrezi Yunus Raisha Azhari Ghaniyyah Tanra Ramadhani, Ahmad Mulki Rati , Nabila Devana Ratih Herdiyah Reinaldi Dwi Baskoro Rifanisa Azzahra Rwafemir Verzani Harari Shinta Ressmy Cakra Ningrat Sholikah, Laila Ad’hatus Silas, Jonah Sinta Aryan Sinta Aryani Sofie, Kayla Fadiana Sri Dewi Anggadini Suhartoyo, Rivaldo Putra Surtikanti Surtikanti Surtikanti Surtikanti SURTIKANTI SURTIKANTI Syamsi Mawardi Tiara Eming Yudhastri Tjenreng, Muhammad Baharuddin Zubakhrum Tofa Waluyo Alifya Yeremia Shadam Matakena Yusa Djuyandi Yushinta, Olivia Sese Zofan, Hafizhah Putri