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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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Pengaruh Alokasi Pendapatan Asli Daerah terhadap Perubahan Anggaran Belanja Langsung Pemerintah Kabupaten Brebes pada Masa Pandemi Covid-19 Suci Alfiani; Anisa Sains Kharisma; Yenny Ernitawati; Amelia Sholeha; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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

Abstract

During the COVID-19 pandemic, all institutions experienced a great impact, including the budget. The purpose of this research is to determine the amount of Regional Original Income (PAD) for budget changes set by the Brebes Regency Government during the pandemic. The research method uses qualitative. The research sample of one unit of analysis in a related field, namely the budget field at the Brebes Regency Office of the Regional Revenue, Financial Management and Assets Agency (BPPKAD) was obtained using in-depth interview techniques. The results showed that there was a positive influence of budget changes on the direct expenditure budget during the Covid-19 pandemic on the Brebes Regency Government.
Kemampuan Kinerja Keuangan dan Produksi Berbasis Green Economy dalam Peningkatan Pendapatan Resmil Desa Pulogading Alfia Indriyanti; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.969

Abstract

Rice milling is a meeting center between production, post-harvest, processing and marketing of grain/rice so that it is an important link in the national rice supply which is required to be able to contribute to the provision of rice, both in terms of quantity and quality to support national food security. This study aims to identify which officials have done and have not done the concept of green economy and how it affects official performance. This research method uses quantitative data types and the data sources used are primary data in the form of respondents' perceptions. The samples taken were 5 rice mills located in Pulogading village with 50 respondents. there are two data source collections carried out in the rice official, namely primary data and secondary data. This study used sampling with the accidental sampling method, which is a sampling method by identifying the general character of the research object. The results of this study showed a production variable (X1) to an increase in income (Y) of the production variable of -0.279 and a negative sign. This shows that there is a decrease in production in increasing income, which can increase the variable increase in income by 0.279. Meanwhile, the company's performance variable (X2) to the increase in revenue (Y) of the official policy variable was 0.748 and marked positive. This shows that there is an increase in employee awareness of responsibility for their work in the officialdom.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Audit Delay Pada Perusahaan Sub Sektor Perhotelan, Pariwisata & Restaurant yang Terdaftar di Bursa Efek Indonesia Ika Supratiwi; Maftukhin; Nasiruddin; Hilda Kumala Wulandari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.973

Abstract

Audit delay plays an important role in publishing financial statement information. In this study, the author proves whether company size and leverage affect audit delays by including empirical evidence. The data processed is secondary data by analyzing financial statements covering the hospitality, tourism and restaurant sub-sectors that have been listed on the Indonesia Stock Exchange 2015-2019. The type of method used by the sample for this study was determined using targeted sampling techniques and out of a total of 36 companies there were 30 companies selected to be used as research samples Data processing analysis methods using SPSS 22 software. The results of this study that the size of the company and leverage showed the results had a positive effect on audit delay.
Pengaruh Profitabilitas dan Net Profit Margin terhadap Harga Saham Perusahaan Manufaktur Fora Susanti; Anisa Sains Kharisma; Titi Rahmawati; Nasiruddin; Roni
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.975

Abstract

Recently, Indonesian people are very interested in stocks as a form of investment. Stock investment was chosen because it can generate large returns in a short time or short returns in one day. Most of the returns obtained come from the increase or decrease in stock prices from one time to another. The purpose of this study is to determine and assess the effect of profitability metrics (ROA and ROE) and net profit margin, either individually or together, on stock prices. To ensure the relationship between the independent variable and the dependent variable, the researcher used an associative causal approach. 15 (fifteen) manufacturing companies in the foodsand beverage sub-sector for the year 2019–2020 listed on the IDX are the population of this study. According to the analysis findings, NPM has a considerable impact on the share price alone, while profitability has a smaller impact. The results of the F test simultaneously show that the three variables have no significant effect on stock prices.
Cooperative liquidity and profitability in Brebes Regency Nasiruddin Nasiruddin; Yenny Ernitawati; Anisa Sains Kharisma; Hilda Kumala Wulandari; Maftukhin Maftukhin
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1113

Abstract

The purpose of this study was to analyze the health level of cooperatives in Brebes Regency. This study used a descriptive method with a purposive sampling method in selecting a sample of 36 cooperatives from 375 cooperatives in Brebes Regency. This study analyzes the aspects of liquidity and aspects of independence and growth. The results of this study from 36 samples that were used as research objects showed that in terms of liquidity only 1 cooperative was in the title of Liquid, namely KPRI Karib Sukses Mandiri. The other 2 cooperatives are under the title of Less Liquid, namely KJKS Al Muawanah and Kpri Prosperous. Other cooperatives are classified as illiquid. The independence and growth aspect is calculated using 3 ratios, namely the asset profitability ratio, the equity profitability ratio, and the operational independence ratio. There are 7 cooperatives whose asset profitability ratios are at a high level, namely above 10%, namely Kopkar Rukun Sejahtera at 12.31, Koppontren Shofwatussu'ada at 18.94, Kpri Harum at 10.99, Kpri Dwi Tunggal at 13.70, Kpri Families Prosperous at 14.40, Kpri SMEAN 1 Brebes was 13.70, Kpri SMPN I Brebes was 11.03. Of the 36 cooperatives, there are 2 cooperatives that have a profitability ratio of over 10%, namely Koppontren Shofwatussu'ada at 11.16 and Kpri Karib Sukses Mandiri at 11.44. Cooperatives that have an operational independence ratio above 150%, there are 5 cooperatives namely KJKS Al Muawanah with 146.99, Kopkar Rukun Sejahtera with 133.00, Kopontren Al Falah Mandiri with 100.00, Kopontren Al Hikmah with 116.61, Kpri Harum with 141.27.
Analisis Celebrity Endorser, Brand Image, Brand Trust Dan Iklan Televisi Terhadap Keputusan Pembelian Sampo Clear Di Toko Mapur Desa Jagalempeni Kabupaten Brebes Mey Nur Aisyah; Citra Mega Suara; Ari Kristiana; Dumadi Dumadi; Nasiruddin Nasiruddin
Journal of Management and Social Sciences Vol. 2 No. 4 (2023): November : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i4.1045

Abstract

In the era of rapid development of digital technology, one of the marketing strategies that is increasingly being applied is through artists as advertising promotions for a product through television, including advertisements on Clear shampoo products. The main objective of this study was to evaluate the effect of celebrity endorser analysis, brand image, brand trust and television advertising on shampoo purchase decisions at Mapur stores in Brebes District. The correlation method with the quantitative approach method carried out is based on positivistic research data (concrete data), namely numerical values that will be measured by statistics as a calculation test tool, related to the problem studied to produce a conclusion. The population of this study was Clear shampoo customers at the Mapur store, Jagalempeni Village, Brebes Regency. The sample was obtained by the Slovin formula with a margin of error of 10% of the population of 413 people, then a sample of 80 respondents was obtained. The research instrument used was in the form of primary data from filling out questionnaires. The results of the t test in the study found that the brand trust variable did not have a significant influence on purchasing decisions, brand trust had an effect on purchasing decisions, television advertisements did not affect purchase decisions. Based on the F test, this value is obtained that brand trust has the most significant influence, followed by brand image, television advertising, and celebrity endorsers in order of significance of influence in a given analysis model. These results provide an idea of the relative contribution of each independent variable to the dependent variable simultaneously influencing the determination in purchasing decisions on Clear shampoo products.
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