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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat GEMA EKONOMI EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business INTEGRITAS : Jurnal Pengabdian Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Pengabdian Kepada Masyarakat Mulawarman Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Pengabdian Masyarakat Bhinneka IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Akuntansi Neraca Jurnal Ekonomi, Manajemen, Akuntansi
tuharea, firdaus indrajaya
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Gresik
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PENGARUH PENERAPAN KAIZEN TERHADAP LABA USAHA PADA PT.ASTRA INTERNATIONAL TBK- TSO CABANG MANYAR GRESIK tuharea, firdaus indrajaya
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research is a study that uses a quantitative approach. Data collection techniques are done by collecting questionnaires and company data. The respondents taken were the Service, Sales and Administration divisions. The research method taken is the multiple linear regression method. The results of this study concluded that the absence of the application of a significant effect between kaizen on operating income at PT. Astra International TBK - TSO Manyar Gresik Branch. But with the results of interviews with the cadre of the company, it states that the one that affects operating income for the company is the regional problem of the company's area. Although not influential, the application  of  the  kaizen  culture  must  always  be  cultivated  to  increase operating profit in the company PT. Astra International TBK - TSO Manyar Gresik.
Pengaruh Konservatismei Akuntansi, Investment Opportunity Set Terhadap Kualitas Laba Tuharea, Firdaus Indrajaya; Sari, Dela Ayu Puspita
GEMA EKONOMI Vol 11 No 4 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v11i4.2841

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh konservatisme akuntansi dan set peluang investasi terhadap kualitas laba pada subsektor konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Konservatisme akuntansi adalah perilaku kehati-hatian atas ketidakpastian yang terjadi di masa depan, Investment Opportunity Set adalah peluang perusahaan untuk berinvestasi, dan Earning Quality adalah nilai keuntungan yang dapat mencerminkan kinerja riil perusahaan. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan alat statistik SPSS. Metode yang digunakan adalah metode analisis regresi linier berganda, dengan melakukan uji asumsi klasik, uji hipotesis dan koefisien determinasi. Hasil yang diperoleh adalah 1) konservatisme akuntansi, set kesempatan investasi secara parsial berpengaruh signifikan terhadap kualitas laba 2) konservatisme akuntansi, kesempatan investasi secara simultan berpengaruh signifikan terhadap kualitas laba.
Assistance in Financial Management for SMEs in the Gresik Region Rusdiyanto, Rusdiyanto; Setyorini, Haryati; Suharto, Suharto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Ulum, Bustanul; Burhan, Umar; Sundari, Sri; Syafii, Mochamad; Hasanah, Anisaul; Tuharea, Firdaus Indrajaya; Ilham, Rachmad
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1868

Abstract

In an era where micro, small, and medium-sized businesses are developing and growing, proficiency in SMEs' financial reporting management is becoming increasingly important. This expansion is not unrelated to Indonesia's micro, small, and medium-sized enterprise (SMEs) growth, which is primarily concentrated in the Greek district and keeps growing every year. The supporting activities and training management of the financial report presentation of micro, small, and medium-sized enterprises SMEs in the village of Semampir, Cerme district of Gresik, are described in this article. This course aims to assist SMEs (micro, small, and medium-sized businesses) in becoming more proficient in handling financial reporting. The recording of financial transactions about cash inputs and cash outputs, the division of personal and corporate finances, financial protection, and financial planning are the four key topics covered in the supporting and training materials. In SMEs
Pembinaan Potensi Wirausaha Dalam Pengelolaan Usaha Angringan Syamlan, Adiba Fuad; Suharto, Suharto; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul; Ulum, Bustanul; Tuharea, Firdaus Indrajaya
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 1: February 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i1.24233

Abstract

Service activities are carried out based on the obstacles faced by a business actor, which reflects the inconsistency of business activities that have an impact on services that can be categorized as not good. This business activity has indications of poor management, and this is an essential need for business activities which cannot be separated from the importance of understanding financial management. To be precise, in this activity, business income or results that did not meet expectations were found. Through this activity, it is known that there are obstacles in financial management that affect workers' service to consumers and even the calculation of funding turnover or financing for the business. The aim and urgency of this service are to provide an understanding of the importance of commitment to financial recording so that it can become a benchmark and provide information on activities. Business the information in question is information that contains sustainable business activities. The stages of service implementation activities are divided into direct (face-to-face) and indirect (programmed arrival) implementation. The results of developing this simple recording concept are expected to provide new work patterns and new thinking for workers and business owners so that they can plan development activities that can be pursued.
The Impact of Financial Distress and Company Size on Accounting Conservatism Tuharea, Firdaus Indrajaya; Fatimah, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4066

Abstract

The study aims to explore and illustrate the relationship between accounting conservatism financial hardship and business size for companies in the property and real estate sectors listed on the IDX between 2018 and 2020. Accounting conservatism is the dependent variable in this study. A recording method known as accounting conservatism anticipates all losses as opposed to simply gains. Earnings are not recognized unless they are legally verified and show that real money will be received. Financial distress is the initial independent variable that represents the phase of a company’s financial deterioration that takes place before bankruptcy or liquidation. The second independent variable is firm size, which is a scale that allows the company’s size to be categorized according to a number of factors, such as market capitalization, net sales, and total assets. This study employed a quantitative methodology, with statistical data analysis performed using SPSS Version 21. The procedure employed the multiple linear regression analysis method, which included the use of the coefficient of determination, a traditional assumption text, and hypothesis testing. The findings show that 1) Firm Size and Financial Distress have a somewhat substantial impact on Accounting Conservatism. 2) Accounting conservatism is significantly impacted by both firm size and financial distress at the same time.
The Effect of Leverage on Profitability with Firm Size and Sales Growth as Moderating Variables in LQ-45 Companies Listed on the Indonesia Stock Exchange Tuharea, Firdaus Indrajaya; Dini Pramitasari; Mutiara Cahyani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8428

Abstract

This study examines the effect of financial leverage (Debt to Equity Ratio) on corporate profitability, measured by Return on Assets, Return on Equity, and Net Profit Margin, among companies listed in the LQ-45 Index of the Indonesia Stock Exchange. Firm size and sales growth are analyzed as moderating variables to understand how internal capacity and market performance influence the leverage–profitability relationship. The research applies a quantitative approach using secondary data from 45 listed companies during 2022–2024. Panel data analysis with a Fixed Effect Model (FEM) and Generalized Least Squares (GLS) correction was employed to address heteroscedasticity and autocorrelation issues. The results indicate that leverage has a significant negative effect on profitability, confirming the relevance of the Trade-Off Theory in the Indonesian capital market context. Moreover, firm size strengthens this negative relationship, while sales growth moderates it positively. These findings provide new insights into how financial structure decisions affect performance among large and liquid firms in emerging markets. The study contributes to financial management literature by validating classical capital structure theories within Indonesia’s dynamic market environment.
Inovasi Pengolahan Biji Labu Kuning Menjadi Susu Sehat dan Bernilai Ekonomi Pramitasari, Dini Ayu; Tuharea, Firdaus Indrajaya; Ilham, Rachmad; Rusdiyanto, Rusdiyanto; Syamlan, Adiba Fuad
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7188

Abstract

Tujuan dari pengabdian masyarakat ini adalah mengembangkan inovasi dalam pengolahan biji labu kuning yang selama ini dianggap sebagai limbah barang tak berguna menjadi produk yang mempunyai nilai manfaat sebagai susu nabati yang sehat dan bernilai ekonomi. Selain mengatasi permasalahan limbah pertanian, inovasi ini diharapkan mampu membuka peluang usaha baru bagi masyarakat setempat dengan pemanfaatan sumber daya lokal yang berkelanjutan. Metode yang diterapkan pada kegiatan pengabdian masyarakat ini meliputi identifikasi karakteristik nutrisi biji labu kuning, pengembangan teknik ekstraksi susu nabati menggunakan proses ramah lingkungan, serta evaluasi kualitas produk dari segi kandungan gizi dan keamanan pangan. Pelatihan produksi dan pemberdayaan masyarakat kami memberikan penyuluhan dan pelatihan tentang pengetahuan dan pengembangan kapasitas usaha mikro. Produk susu nabati yang berasal dari biji labu kuning ini sebagai alternatif minuman sehat dengan nilai tambah nutrisi mengandung protein, serat, vitamin, dan antioksidan yang cukup tinggi, Sehingga produk susu nabati dari biji labu kuning ini juga diminati oleh masyarakat lokal karena rasa yang unik dan mempunyai nilai ekonomi yang menjanjikan bagi para pelaku usaha. Implikasi dari hasil pengabdian ini meliputi pengurangan limbah pertanian yang berdampak positif terhadap lingkungan serta peningkatan pendapatan masyarakat melalui pengembangan usaha mikro berkelanjutan. Inovasi ini juga mendorong pemanfaatan sumber daya alam secara optimal dan meningkatkan kesadaran masyarakat akan pentingnya produk sehat berbasis bahan lokal. Hasil akhir menunjukkan bahwa program inovasi pengolahan biji labu kuning menjadi susu nabati berhasil memberikan kontribusi ganda, yakni sebagai solusi pengelolaan limbah dan sumber penghasilan tambahan, sehingga membuka peluang ekonomi baru sekaligus mendukung kesehatan masyarakat secara luas. Kata Kunci: biji labu kuning, susu nabati, ekonomi berkelanjutan, ketahanan pangan
Perilaku Investor Generasi Z pada Saham Syariah di Bursa Efek Indonesia Duwi Lestari, Munika; Pramitasari, Dini Ayu; Tuharea, Firdaus Indrajaya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16102

Abstract

Perkembangan pasar modal syariah di Indonesia diikuti dengan meningkatnya partisipasi investor muda, khususnya Generasi Z, yang memiliki karakteristik unik dalam pengambilan keputusan investasi. Namun, pemahaman mengenai perilaku Generasi Z terhadap saham syariah masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku investor Generasi Z dalam berinvestasi pada saham syariah di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 investor Generasi Z yang memiliki pengalaman berinvestasi saham syariah. Data dianalisis menggunakan perangkat lunak SPSS melalui uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan syariah, persepsi return, religiusitas, dan pengaruh media digital berpengaruh positif dan signifikan terhadap perilaku investor Generasi Z, sementara persepsi risiko berpengaruh negatif dan signifikan. Temuan ini menegaskan bahwa perilaku investasi Generasi Z tidak hanya dipengaruhi oleh pertimbangan rasional ekonomi, tetapi juga oleh faktor psikologis, sosial, dan nilai-nilai keagamaan. Hasil penelitian ini penting sebagai dasar pengembangan strategi literasi dan edukasi pasar modal syariah yang lebih efektif dan berorientasi pada karakteristik Generasi Z.
Co-Authors Adiba Fuad Syamlan Alfandi Aditya Ananditala Khoirisma S ANISAUL HASANAH Arinil Ishaqiyyah Bahardian, Rahmad Dini Pramitasari Duwi Lestari, Munika Hari Prihandono Ibnu Afandi Ilham, Rachmad Iswahyudi, Yulianto Muh. Fashihul L Mutiara Cahyani Nur Fatimah Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Riski Dwi Prameswari Rusdiyanto Rusdiyanto, Rusdiyanto Sari, Dela Ayu Puspita Setyorini, Haryati Suharto Suharto Sundari, Sri Suryaningrum, Ni Made Suwanda, Rian Pramana syafii, mochamad - Syafii, Mochammad Ulum, M Bustanul Umar Burhan, Umar