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All Journal Pro Bisnis JBIMA (Jurnal Bisnis dan Manajemen) Enrichment : Journal of Management KREATIF: Jurnal Pengabdian Masyarakat Nusantara Journal of Accounting and Finance (JACFIN) Journal of Management and Social Sciences
Nasiruddin, Nasiruddin
Fakultas Ekonomi Dan Bisnis, Universitas Muhadi Setiabudi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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ANALISIS MODEL PENCATATAN PERSEDIAAN SISTEM PERIODIK DENGAN METODE FIRST-IN FIRST-OUT (FIFO) DI BADAN USAHA MILIK PESANTREN (BUMP) PONDOK PESANTREN KABUPATEN BREBES Nasiruddin Nasiruddin; Muhammad Syaifulloh
Pro Bisnis Vol 12, No 1: Februari 2019
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.535 KB) | DOI: 10.35671/probisnis.v12i1.818

Abstract

Fokus masalah yang dikaji dalam penelitian ini adalah pencatatan persediaan sistem periodik dengan metode First-In First-Out (FIFO) di Badan Usaha Milik Pesantren (BUMP) Pondok Pesantren Kabupaten Brebes. Populasi dalam penelitian ini adalah seluruh pondok pesantren di Brebes yang berjumlah kurang lebih 100 pondok pesantren yang tersebar di Brebes selatan dan utara. Ukuran sampel atau jumlah sampel yang diambil dalam penelitian sebanyak 25 pondok pesantren. Teknik  analisis  data  dilakukan dengan mengunakan metode statistik deskriptif yaitu untuk menyajikan data masing-masing variabel secara tunggal. Dengan metode One-Way ANOVA, hipotesis penelitian dilakukan pada taraf signifikansi α= 0.05 Penelitain ini dilaksanakan akan mulai bulan April 2018 sampai bulan september 2018.Hasil Penelitian yang sedang dilaksanakan menunjukan bahwa Angket yang digunakan dari Harga Pokok Penjualan sejumlah 7 Angket dengan Crobach’s Alpha 0.741, Laba Bersih 4 Angket dengan Crobach’s Alpha 0.735 dan Pencatatan Sistem Periodik dengan FIFO dengan 19 Angket dengan Crobach’s Alpha 0.899 Dengan demikian Semua Angket sudah Valid dan Reliabel. Analisis data korelasi terhadap pasangan data dari kedua variabel tersebut menghasilkan koefisien korelasi product moment sebesar 0,652 hal ini menunjukan hubungan positif antar variabel X (harga pokok penjualan dan laba bersih) dengan variabel Y (periodik dengan FIFO) dengan hubungan sedang. Berdasarkan persamaan regresi berganda Ŷ = a + bx + cx adalah Ŷ= 0,31.767 + 0,723X + 1,025. Hal ini menunjukan bahwa setiap kenaikan satu satuan variabel harga pokok penjualan sebesar 0,723 dan variabel laba bersih sebesar 1,025 dapat meningkatkan pencatatan sistem periodik dengan FIFO pada satuan konstanta sebesar 31,371.
Analisis Produktivitas Kegiatan Penelitian Dosen di Universitas Muhadi Setiabudi Muhammad Syaifulloh; Farhan Saefudin Wahid; Nasiruddin Nasiruddin
JBIMA (Jurnal Bisnis dan Manajemen) Vol 6 No 2 (2018): JBIMA (Jurnal Bisnis dan Manajemen)
Publisher : Universitas Peradaban

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Abstract

Lecturer Functional Position is an Academic Position system that is obtained through submissions covering Tri Dharma activities in tertiary institutions. The purpose of this study was to determine the effect of lecturers without functional positions on the productivity of lecturer research activities. The dependent variable (Y) in this study was the productivity of lecturer research activities, while the independent variable (X) was Lecturers without Functional Positions. The method used is a quantitative descriptive method. The population in this study was 76 permanent lecturers at Universitas Muhadi Setiabudi. Because of the population was less than 100, then all populations were taken as samples. This study used the census method. Data analysis techniques were performed using a One-Way ANOVA method. The results of the study and discussion showed that the average role of lecturers without functional positions has an influence of 83,3% on the productivity of lecturers' research activities.
Pemberdayaan UMKM Angkringan Milenial melalui Legalitas Usaha di Desa Cikuya, Kecamatan Banjarharjo, Kabupaten Brebes Adik Candra; Hendri Sucipto; Dwi Harini; Nasiruddin Nasiruddin; Roni Roni; Alim Mutaqin
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 2 (2022): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i2.688

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a form of small business whose existence plays a very important role in empowering the community to have independence in the economic field. MSMEs that are used as partners in this community service activity are people who are members of industrial houses in Cikuya Village, Brebes Regency. The purpose of this service is to describe the empowerment process through MSMEs and to describe the factors that encourage and hinder community empowerment in the legality of business in micro, small and medium enterprises. By having business legality, business actors are expected to be able to compete in the free market era. The method used in this service activity is carried out in the form of counseling, training and assistance in managing business legality. Data collection techniques used through interviews, observations, and documentation. The results of this service show that the community empowerment process runs gradually, namely preparation, assessment, implementation, evaluation and termination. The driving factor for community empowerment is the government's support in the form of training programs and resource persons, and the high motivation of the community to make good use of local potential. Meanwhile, the inhibiting factor is science and insight into online marketing techniques that have not been widely developed and lack assistance from related parties in managing business legaility
Pengaruh Rasio Lancar, Margin Laba Bersih Dan Tingkat Pengembalian Asset Terhadap Harga Saham (Studi Pada Perusahaan Index Lq45 Periode 2012-2016) Setiawati; Nasiruddin; Azizah Indriyani; Amelia Sholeha; Ely Supratin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to determine: (1) Influence of Current Ratio to Price Stock, (2) Effect of Net Profit Margin on Stock Price, (3) Influence of Return on Assets to Stock Price, (4) Influence of Current Ratio, Net Profit Margin and Return On Assets jointly to Share Price Listed Companies in BEI Period 2012 - 2016. Population in this research is Index LQ45 company which listed in BEI period 2012 - 2016. Sample in this study amounted to 26 companies. Data analysis techniques used is a simple linear regression analysis technique and multiple linear regression analysis. Before the data analysis is done, firstly conducted testing requirements analysis include Test Normality, Linearitas, Multikolinearitas, Autokorelasi, and Heteroskedastisitas. The result of research are: (1) There is negative influence and not significant Current Ratio against Stock Price, (2) There is a positive and significant influence of Net Profit Margin to Stock Price, (3) There is a positive influence and significant Return On Asset on Stock Price, (4) Current Ratio, Net Profit Margin and Return On Asset together have significant effect on Stock Price.
Analisis Pengaruh Debt To Equity Ratio (DER), Laba dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Firdausa Nuzula; Nasiruddin; Indah Dewi Mulyani; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

There is an increase and decrease in the share price of the LQ-45 company listed on the Indonesia Stock Exchange. The share price of the LQ-45 company is experiencing instability. This study aims to analyze the effect of debt to equity ratio (DER) information, profit, and company size on stock returns in LQ-45 companies listed on the Indonesia Stock Exchange for the 2012-2016 period. The variables used in this study are debt to equity ratio (DER), profit and company size as independent variables, stock returns as dependent variables. This study used 25 samples of LQ-45 companies listed on the Indonesia Stock Exchange (IDX). The data used is secondary data, namely financial statements and shares of LQ-45 companies listed on the Indonesia Stock Exchange (IDX), namely DER, profit, company size and stock returns. Samples were selected using the purposive sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing and multiple regression analysis. The results of this study show that the debt to equity ratio has a significant effect on stock returns. Meanwhile, the variable profit and company size did not have a significant effect on stock returns.
Pengaruh CAR, NPL, ROA, ROE, dan LDR terhadap Penyaluran Kredit Perbankan (Studi Kasus pada Bank BPR di Wilayah Brebes Periode Tahun 2014-2018) Devi Ade Yulian; Nasiruddin; Roby Setiadi; Khalid Iskandar; Mohammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Banking is an important part that plays a role in a country's economic development. Banking also functions as an intermediation institution whose task is to collect funds from the public and distribute them again to the public in the form of credit. In disbursing credit, there are internal factors that must be considered, namely in terms of capital proxied with the Capital Adequacy Ratio (CAR), the level of coliability proxied by Non-Performing Loans (NPL), profitability proxied with Return On Asset (ROA), dividend level proxied with Return On Equity (ROE), and in terms of banking liquidity proxied by Loan to Deposit Ratio (LDR). This study aims to analyze the effect of CAR, NPL, ROA), ROE and LDR on banking lending to People's Credit Bank (BPR) companies. The sample used in this study amounted to 6 banking companies. The analysis used is multiple linear regression. Based on the analysis that has been carried out, it was found that partially the ratio of CAR, NPL, ROA, ROE, LDR has a significant positive effect on bank lending.
Pengaruh Biaya Produksi dan Biaya Penjualan dalam Meningkatkan Laba Bersih Aldi Prayoga; Hilda Kumala Wulandari; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to examine the effect of Production Costs and Sales Costs on Net Profit. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Based on the purposive sampling method, the number of samples used in this study was 15 company using the IBM SPSS program. The method used in this study was a quantitative method. The analysis carried out in this study is multiple linear analysis using hypothesis testing and classical assumption testing. The results of this study indicate that production costs partially have a significant effect on net profit, sales costs partially a have significant effect on net profit, total production costs and selling costs simultaneously have a significant effect on net profit
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Ririn Widia Astuti; Anisa Sains Kharisma; Roni; Dumadi; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This paper aims to find out the influence of taxpayer awareness, tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Teggongan Village. The sample used was 85 respondents. The data used is primary data in the form of distributing questionnaires to all residents of Tegongan Village who are taxpayers. The analytical tool used in this study used a data quantity test tool in the form of validity and reability tests and hypothesis tests in the form of multiple linear regression tests. The results showed that taxpayer awareness does not affect taxpayer compliance in paying land and building taxes, tax sanctions affect taxpayer compliance in paying land and building taxes, taxpayer awareness and tax sanctions jointly affect taxpayer compliance in paying land and building taxes in Teggongan Village
Analisis Ekonomi Menurun dan Suku Bunga Besar terhadap Kredit Macet pada Koperasi Permodalan Nasional Madani Mekar, Kabupaten Brebes Rita Isnaeni; Nasiruddin; Andi Yulianto; Nur Afridah; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Bad debts are often a problem in financial institutions, both government-owned and privately owned financial institutions, because they can interfere with the company's operations. Mekar's National Madani Capital (PNM) as a state-owned financial institution must also understand what aspects can encourage bad debts. The purpose of this study was to analyze the effect of declining economies and large interest rates on bad debts at the PNM Mekar cooperative, Brebes. This study used primary data and the study used was multiple linear regression analysis. The results of the study prove that simultaneously the economy grows and interest rates can affect bad debts and both can explain credit strongly. Partially the economy grew insignificantly on bad debts while interest rates had a significant direct effect on bad debts.
Pengaruh Pengendalian Internal Piutang terhadap Efektivitas Penagihan Piutang Usaha pada CV Dian Ayu Setiabudi Brebes Anggi Ayu Saputra; Nasiruddin; Syariefful Ikhwan; Dwi Harini; Muhammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research aims to know the influence on account receivable internal of accounts receivable collection efectiveness at CV DIAN AYU SETIABUDI. As for the internal control elements consist of a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision. The population in this study are employees of CV DIAN AYU SETIABUDI. the number of the sample in this research as much as 31 respondents who were determined by purposive sampling technique. Technique of data analysis in this study uses descriptive analysis and multiple linear regression. The results showed that: (1) control Environment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.675 with 0.506 significant value (2) risk assessment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.729 with 0.473 significant value (3) control Activities haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.870 with 0.073. significant value (4) information and communication haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.191 with 0.245 significant value (5) Monitoring and supervision have to influence on the effectiveness of accounts receivable collection indicated by t calculate equal 2.531 with 0.018 significant value (6) a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision simultaneously influence toward the effectiveness of accounts receivable collection. (7) Adjusted R Square value 73.5% indicates that ability of control environment, risk assessment, control activities, information and communication as well as monitoring and supervision is capable of explaining the variable effectiveness of accounts receivable collection 73.5% while 26.5% explained by variables other than the research variables.
Co-Authors Adik Candra Aldi Prayoga Alfia Indriyanti Alim Mutaqin Amelia Sholeha Andi Yulianto Anggi Ayu Saputra Anisa Sains Kharisma Citra Mega Suara Devi Ade Yulian Dumadi Dumadi Dwi Harini Ely Supratin Farhan Saefudin Wahid Firdausa Nuzula Fora Susanti Hendri Sucipto Hilda Kumala wulandari Ika Supratiwi Ikhwan, Syariefful Indah Dewi Mulyani Indriyani, Azizah Khalid Iskandar Kristiana, Ari Maftukhin Maftukhin Maftukhin Maftukhin Mey Nur Aisyah Mohammad Badrun Zaman Muhammad Badrun Zaman Muhammad Syaifulloh Muhammad Syaifulloh Nur Afridah Ririn Widia Astuti Rita Isnaeni Roby Setiadi Roni Roni Setiawati Suci Alfiani TITI RAHMAWATI Yenny Ernitawati