Article Per Year (5 Year)
p-Index From 2021 - 2026
6.326
P-Index
This Author published in this journals
All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Widya Cipta : Jurnal Sekretari dan Manajemen Indonesian Journal of Strategic Management Jurnal Riset Keuangan dan Akuntansi (JRKA) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Dimasejati: Jurnal Pengabdian Kepada Masyarakat Journal of Agri Socio Economics and Business Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Agrimanex: Agribusiness, Rural Management, and Development Extension JES (Jurnal Ekonomi STIEP) Jurnal Bina Bangsa Ekonomika MASTER: Jurnal Manajemen Strategik Kewirausahaan Al Fiddhoh: Journal of Banking, Insurance, and Finance Journal of Economics Research and Policy Studies Akademika : Jurnal Pemikiran Islam Review of Applied Accounting Research JMBD Strata Social and Humanities Studies Blantika : Multidisciplinary Journal Journal of Economics, Assets, and Evaluation E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Keuangan dan Perbankan Syariah Journal of Sharia Accounting and Tax (JSAT Bina Bangsa International Journal of Business and Management Jurnal Kajian Ekonomi dan Perbankan Syariah Akurasi Cirebon International Journal of Economics and Business Indonesian Journal of Strategic Management (IJSM) Widya Cipta : Jurnal Sekretari dan Manajemen INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum
Ayus ahmad Yusuf
PASCASARJANA IAIN SYEKH NURJATI CIREBON
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 1   2   3   4   5 
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN Rianti, Pirda; Yusuf, Ayus Ahmad; Nurfatimah, Siti Nuke
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4131

Abstract

This study discusses the profitability, the leverage, the size of the company and the public ownership dispersion towards the voluntary disclosure area in the basic and chemical sector manufacturing companies in the 2016-2018 period. The independent variables used are profitability, leverage, company size and the public ownership dispersion. The dependent variable is the extent of voluntary disclosure. The data analysis method in this study is a panel data regression. The study used a sample of 54 companies and 162 financial statements in 2016-2018. Data obtained based on annual report data. Data processing is performed using the Eviews 9.0 application. Evaluation result show profitability, leverage, company size and the public ownership dispersion are positive and significant to the extent of voluntary disclosure. Simultaneously all independent variables are positive and significant to the extent of voluntary disclosure.Keywords : profitability, leverage, company size, public ownership dispersion, and voluntary disclosure
Pengaruh Pendapatan Perkapita, Investasi, dan Belanja Pemerintah terhadap Daya Beli Masyarakat di Wilayah III Cirebon Tahun 2010-2014 ayus ahmad yusuf; Sinta Nurmalah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 8, No 1 (2016)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.532 KB) | DOI: 10.24235/amwal.v8i1.663

Abstract

AbstrakKualitas sumber daya manusia merupakan satu cara yang dapat menunjukkan kesejahteraan. Indikator yang digunakan untuk mengukur keberhasilan  dalam upaya membangun kualitas hidup manusia adalah dengan Indeks Pembangunan Manusia (IPM). Komponen IPM dari sisi ekonomi yang menjadi standar hidup layak yaitu pengeluaran konsumsi per kapita yang didasarkan pada paritas daya beli. Untuk meningkatkan kesejahteraan bisa diupayakan dengan meningkatkan daya beli masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor yang mempengaruhi daya beli yaitu pendapatan per kapita, investasi dan belanja pemerintah. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan regresi data panel tahunan dari tahun 2010 hingga tahun 2014. Objek penelitian adalah daerah Wilayah III Cirebon, yaitu Kota Cirebon, Kabupaten Cirebon, Kabupaten Indramayu, Kabupatena Majalengka, dan Kabupaten Kuningan, obyek dipilih dengan menggunakan teknik sampel penuh.  Sumber data penelitian yang digunakan adalah sumber data sekunder yang berasal dari publikasi Badan Pusat Statistik Provinsi Jawa Barat dan Badan Pusat Statistik masing-masing daerah. Faktor-faktor yang diuji pengaruhnya terhadap tingkat daya beli adalah pendapatan per kapita, investasi dan belanja pemerintah. Model estimasi yang digunakan adalah model data panel dengan fixed Effect Model dengan bantuan software STATA 12.0. Hasil dari penelitian ini menyimpulkan bahwa pendapatan per kapita, investasi dan belanja pemerintah memiliki pengaruh positif dan signifikan terhadap tingkat daya beli. Hal tersebut berdasarkan pada nilai coefisien semua variabel bernilai positif dan berdasarkan nilai uji t didapatkan hasil t test lebih besar t table dari semua variabel dan nilai p>|t| lebih kecil dari nilai alpha. Selain itu, hasil pengujian secara serentak atau uji F menghasilkan nilai yang signifikan, artinya secara bersama-sama pendapatan per kapita, investasi dan belanja pemerintah berpengaruh pada daya beli.     Kata Kunci : Kesejahteraan, IPM, Daya Beli, Pendapatan Per Kapita, Investasi, Belanja Pemerintah AbstractThe quality of human resources is one way to show prosperity. The indicator that used to measure success in the effort to build the quality of human life is through the Human Development Index (HDI). HDI component of from the economy’s side that became into decent living standards is the consumption expenditure per capita based on purchasing power parity. To improve the welfare being could be pursued with increasing purchasing power. This study aims to determine the influence of the factors that affect the purchasing power is per capita income, investment and government expenditure.This research is a quantitative research using panel data regression yearly from 2010 to 2014. The research object is by Region III Cirebon, that is city of Cirebon, Cirebon regency, Indramayu regency, Majalengka regency and Kuningan regency, objects selected by using the technique of the full sample. Data sources that used are secondary data derived from the publication of the Badan Pusat Statistik (BPS) of West Java Province and the Badan Pusat Statistik (BPS) each region. Factors which tested its impact on purchasing power parity is per capita income, investment and government expenditure. Estimation model that used is panel data model with Fixed Effect Model with the help of software STATA 12.0.The results of this research concluded that the per capita income, investment and government expenditure has a positive and significant impact on the level of purchasing power. It is based on the coefisien value all variables is positive and based on the value of the t test showed t test is greater t table of all the variables and values p>|t| smaller than the alpha value. In addition, the test results simultaneously or generating F test significant value, it means that together the per capita income, investment and government expenditure affect the purchasing power.  Keywords: Welfare, HDI, Purchasing Power, Income Per Capita, Investment, Government Expenditure
PENGARUH KEPERCAYAAN DIRI DAN SEMANGAT KEWIRAUSAHAAN TERHADAP MINAT MENJADI WIRAUSAHA Ayus Ahmad Yusuf; Amir Hamzah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 8, No 2 (2016)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.971 KB) | DOI: 10.24235/amwal.v8i2.1370

Abstract

ABSTRAK                Pengusaha adalah seseorang yang memiliki kemampuan untuk menggerakkan berbagai potensi yang akan dicapai. Menjadi seorang pengusaha adalah salah satu solusi untuk mengatasi masalah pengangguran, karena sekarang orang tidak akan merasa puas dengan memenuhi kebutuhan hanya mengandalkan hasil menjadi seorang karyawan. Meningkatnya kebutuhan, ini mempengaruhi masyarakat sendiri untuk dapat bertahan atau tidak menjalani hidup mereka, dan karena itu menjadi pengusaha adalah salah satu pemecahan selain pengangguran masalah tetapi juga kelangsungan hidup manusia.pengusaha menjadi harus memiliki rasa percaya diri, semangat dan lain-lain, sehingga dalam kewirausahaan kita tidak akan kesulitan, dengan rasa percaya diri dan semangat kewirausahaan serta faktor-faktor lain, ini memberikan kontribusi bagi keberhasilan atau kegagalan kita untuk menjadi pengusaha. Jadi titik bahwa kepercayaan diri dan semangat kewirausahaan memiliki pengaruh yang signifikan.               Tulisan ini mencoba untuk menggambarkan dan menganalisis sejauh mana pengaruh kepercayaan diri dan semangat yang menarik bagi pengusaha, dan apa indikator kepercayaan diri dan semangat kewirausahaan.               Dari hasil pengamatan di lapangan, bahwa rasa percaya diri dan semangat kewirausahaan sangat mempengaruhi minat untuk menjadi seorang pengusaha. Sehingga seseorang memiliki bunga tinggi untuk pengusaha, maka orang yang memiliki tujuan dalam hidup adalah untuk menjadi sukses dalam berwirausaha. Kata kunci: Self Trust, Spirit Entrepreneur. Tujuan Kewirausahaan ABSTRACT Entrepreneur is someone who has the ability to drive a variety of potential to be achieved. Being an entrepreneur is one solution to overcome the unemployment problem, because now people will not feel satisfied by meeting the needs of just relying on the results to be an employee. Increasing needs, this affects the people themselves to be able to survive or do not live their lives, and therefore become entrepreneurs is one of problem solving in addition to unemployment but also of human survival.Become entrepreneurs should have a sense of confidence, spirit and others, so in entrepreneurship we will have no trouble, with a sense of confidence and entrepreneurial spirit as well as other factors, this contributes to the success or failure of us to be entrepreneurs. So the point that self-confidence and entrepreneurial spirit have a significant influence.             This paper tries to describe and analyze the extent to which the influence of self-confidence and a spirit of interest to entrepreneurs, and what are the indicators of self-confidence and entrepreneurial spirit.            From the results of field observations, that sense of confidence and entrepreneurial spirit greatly affect the interest to be an entrepreneur. So that a person has high interest to entrepreneurs, then that person has a purpose in life is to be successful in entrepreneurship. Keywords : Self Trust, Spirit Entrepreneur. Interest Entrepreneurship
PENGARUH INFLASI, SUKU BUNGA, NILAI TUKAR/KURS, DAN IHSG TERHADAP HARGA SAHAM SYARIAH PENDEKATAN ERROR CORRECTION MODEL Ayus Ahmad Yusuf
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 6, No 1 (2014)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.154 KB) | DOI: 10.24235/amwal.v6i1.247

Abstract

ABSTRACTThe purpose of this research is to analyze the short and long run relationship between four macro economic variables, inflation, interest rate, exchange rate, and JCI on Sharia Stock Price. The data for assessing this research are acquired from the monthly financial reports published by Bank Indonesia, Central Bureau of Statistics and Indonesia Stock Exchange from January 2006 to December 2013. The Method and statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test and The Test Of Significance. The data analyzing performed by statistical data processing software Eviews 4.The research shows that partially there are a relationship negative between inflation, interest rate,and exchange rate on sharia stock price in the long term. And JCI positive effect on sharia stock  price. And than partially there are a relationship negative between inflation, interest rate and Exchange rate on sharia stock price in the short term. While JCI positive effect on sharia stock price in the short term. Simultaneous there are a relationship between inflation, interest rate, exchange rate and JCI on Sharia Stock Price in the long trem and short term.  It’s mean macro variables can be used to  perdic movements sharia stock price in the long term and short term.Key Word : Inflation, Interest Rate, Exchange Rate, JCI, Sharia Stock Price, Error Correction Model
Tingkat Literasi Keuangan Syariah Di Kalangan UMKM Dan Dampaknya Terhadap Perkembangan Usaha Diana Djuwita; Ayus Ahmad Yusuf
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 10, No 1 (2018)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.078 KB) | DOI: 10.24235/amwal.v10i1.2837

Abstract

Abstrak Rendahnya kinerja UMKM di Indonesia salah satunya disebabkan oleh kurangnya akses pemodalan. Hal ini dapat disebabkan oleh minimnya pengetahuan dan pemahaman UMKM terhadap keberadaan lembaga keuangan, yang dikenal dengan sebutan literasi keuangan. Berdasarkan hasil survey yang dilakukan Otorisasi Jasa Keuangan (OJK) pada tahun 2013 bahwa tingkat literasi keuangan penduduk Indonesia terbagi menjadi empat kategori, yaitu well literate (21,84%), sufficient literate (75,69%), less literate (2,06%), dan not literate (0,41%). Saat ini keuangan syariah makin berkembang pesat dengan banyaknya lembaga-lembaga keuangan syariah yang menawarkan produk dan jasa keuangan berlandaskan syariat Islam. Tetapi faktanya keuangan syariah hingga saat ini masih memiliki pangsa pasar yang rendah di negara Indonesia yang mayoritas penduduknya muslim. Tujuan penelitian ini adalah untuk mengetahui tingkat literasi keuangan syariah di kalangan UMKM khususnya pedagang kaki lima di kawasan Masjid Raya At-Taqwa Kota Cirebon, untuk mengetahui faktor-faktor yang mempengaruhi tingkat literasi keuangan syariah di kalangan UMKM di kawasan Masjid Raya At-Taqwa Kota Cirebon, dan untuk mengetahui dampak tingkat literasi keuangan syariah terhadap perkembangan usaha UMKM di kawasan Masjid Raya At-Taqwa Kota Cirebon.Metode penelitian yang digunakan dalam penelitian ini adalah descriptive survey dan explanatory surve.  Jumlah responden 31 UMKM, yang 87 persen adalah pedagang kaki lima. Pengumpulan data menggunakan instrumen penelitian berupa kuesioner yang telah diuji validitas dan reliabilitasnya. Data hasil kuesioner diuji asumsi klasik (uji normalitas, heterokedastisitas, multikolinearitas, dan autokorelasi). Analisis deskriptif dilakukan terhadap data hasil penelitian, kemudian dilakukan uji regresi berganda untuk mengetahui hubungan antar variabel yang diteliti.Hasil penelitian yang diperoleh adalah hanya variabel lama usaha dan jumlah karyawan yang berpengaruh signifikan terhadap financial knowledge. Seluruh variabel demografi (lokasi, usia, jenis kelamin, pendidikan, jenis usaha, lama usaha, modal awal, sumber modal, pendapatan, dan jumlah karyawan) tidak mempengaruhi financial behaviour dan financial attitude para pedagang kaki lima. Hanya financial behaviour saja yang mempengaruhi perkembangan usaha para pedagang kaki lima, sementara financial knowledge dan financial attitude tidak mempengaruhi perkembangan usaha. Kata Kunci:  Literasi Keuangan Syariah, UMKM, Pedagang Kaki Lima, Perkembangan Usaha AbstractThe low performance of MSMEs in Indonesia is caused by the lack of access to capital. This can be caused by the lack of knowledge and understanding of MSMEs on the existence of financial institutions, known as financial literacy. Based on the results of a survey conducted by the Financial Services Authority (OJK) in 2013 that the level of financial lteracy of Indonesian population is divided into four categories, namely well literate (21,84%), sufficient literate (75,69%), less literate (2,06%), and not literate (0,41%). Currently sharia finance is growing rapidly with the number of Islamic financial institutions that offer products and financial services based on Islamic Sharia. But the fact that Islamic finance to date still has a low market share in the majority moeslem country of Indonesia. The purpose of this study is to determine the level of Islamic financial literacy among SMEs, especially street vendors in the area of At-Taqwa Mosque Cirebon City, to determine the factors that affect the level of Sharia financial literacy among MSMEs in the area At-Taqwa Mosque Cirebon City, and to know the impact of the level of sharia financial literacy on the development of SMEs in the area of At-Taqwa Mosque Cirebon City.    The research methode used in this descriptive survey and explanatory survey. Number of respondents 31 SMEs, of which 87% are street vendors. Data collection using research instruments in the form of questionnaires that have been tested for validity and reliability. The results of the questionnaires tested the classical assumptions (test of normality, heterocedasticity, multicollinearity, and autocorrelation). Descriptive analysis conducted on the data of research results, then multiple regression test to determine the relationship between variables studied.The result of the research is only the old variable of business and the number of employees that have significant effect on the financial knowledge. All demographic variables (location, age, gender, education, type of business, length of business, initial capital, source of capital, income, and number of employees) do not affect the financial behaviour and financial attitude of street traders. Only financial behaviour alone affects the business development of street traders, while financial knowledge and financial attitude does not affect business development. Keywords: Sharia Financial Literacy, SMEs, Street Traders, Business Development
Analisis Penggunaan Metode Pencatatan Cash Basis dan Accrual Basis Pada Transaksi-transaksi di Bank Syariah Ayus Ahmad Yusuf; Neni Nurhayati
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 9, No 1 (2017)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.555 KB) | DOI: 10.24235/amwal.v9i1.1371

Abstract

AbstrakMetode pencatatan  Cash Basis adalah basis akuntansi yang mengakui pengaruh transaksi dan peristiwa lainnya pada saat kas atau setara kas diterima atau dibayar yang digunakan untuk pengakuan pendapatan, belanja dan pembiayaan, sedangkan pendapatan  dan  beban  dalam  accrual  basis  diakui  pada saat terjadinya  transaksi  dan  dicatat  untuk  suatu  periode,  sehingga  mengakui  adanya konsep realisasi dan penyesuaian.Saat ini bank syariah secara umum telah mencatat transaksi-transaksi berdasarkan metode pencatatan atas  dasar akrual, kecuali Laporan Arus Kas dan penghitungan pendapatan untuk tujuan pembagian hasil usaha. Metode cash basis  mereka gunakan dalam perhitungan bagi hasil yang akan dibayarkan dengan cara merekonsiliasi pendapatan atas dasar akrual dari setiap transaksi menjadi bentuk pencatatan basis kas, Hal ini dilakukan karena perbankan syariah tidak dibenarkan mendistribusikan pendapatan atau keuntungan yang bukan menjadi hak perbankan syariah. Laporan ini akan mengeliminasi pendapatan yang diperoleh berdasarkan basis akrual dan mengakui pendapatan yang seharusnya diperoleh pada periode berjalan.Bank syariah dalam pencatatan transaksi-transaksinya telah mematuhi prinsip-prinsip syariah yaitu dengan berpedoman pada PSAK No. 101-110 tentang Perbankan Syariah. Yaitu secara umum bahwa transaksi-transaksi di bank syariah dicatatat berdasarkan metode pencatatan atas  dasar akrual, kecuali Laporan Arus Kas dan penghitungan pendapatan untuk tujuan pembagian hasil usaha. Dalam penghitungan pembagian hasil usaha didasarkan pada pendapatan yang benar-benar terjadi yaitu dengan menggunakan metode pencatatan cash basis. Keywords: Cash Basis, Accruel Basis dan Bank SyariahAbstract                Recording method Cash Basis is the basis of accounting that recognizes the effect of transactions and other events on a cash or cash equivalent is received or paid are used for the recognition of revenue, expenditure and financing, while revenues and expenses in the accrual recognized at the transaction date and recorded for a period , thus acknowledging the existence of the concept of realization and adjustment.               Currently the Islamic banks in general have recorded transactions based method of recording on an accrual basis, except Cash Flow Statement and income calculation for the purpose of sharing the results of operations. Cash basis method they use in calculating the results of which will be paid by way of reconciling revenue on the accrual basis of each transaction into a form of recording cash basis, This is done because Islamic banking is not allowed to distribute income or profit that does not belong to Islamic banking. This report would eliminate the income earned on the accrual basis and recognizes revenue that should be obtained in the current period.               Islamic banks in recording transactions-transactions are in compliance with Islamic principles that guided by SFAS No. 101-110 on Islamic Banking. Ie in general that the transactions in Islamic banks dicatatat based method of recording on an accrual basis, except Cash Flow Statement and income calculation for the purpose of sharing the results of operations. In calculating the distribution of the results of operations are based on the income that is really happening is by using the cash basis method of recording. Keywords: Cash Basis, Basis and Bank Syariah Accruel
Peran Kelompok Usaha Emping Melinjo Dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat (Studi Kasus Di Desa Tuk Kecamatan Kedawung Cirebon) Ayus Ahmad Yusuf; Eef Saefulloh; Fitriya Fitriya
Dimasejati: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2019)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.262 KB) | DOI: 10.24235/dimasejati.v1i1.5406

Abstract

Tujuan penelitian pengabdian ini adalah untuk mengetahui seberapa jauh peran Kelompok Usaha Emping Melinjo yang ada di Desa Tuk Kecamatan Cirebon yang merupakan salah satu kategori usaha kecil yang turut serta berperan penting dalam hal menciptaan lapangan pekerjaan untuk mengurangi angka pengangguran dan sudah ada sejak tahun 1980-an. Secara tradisi, masyarakat mewarisi keahlian memproduksi emping melinjo dari orang tua terdahulu. Sampai saat ini, ratusan orang masih mempertahankan tradisi tersebut, baik sebagai pelaku usaha maupun tenaga produksinya. Penelitian ini menggunakan metode kualitatif deskriptif, dan sumber data yang digunakan ialah data primer dan data sekunder. Penelitian ini menyimpulkan bahwa peran kelompok usaha emping melinjo dalam meningkatkan kesejahteraan ekonomi masyarakat yang berada di Desa Tuk Kecamatan Kedawung Cirebon: Mampu meningkatkan tingkat pendapatan ekonomi masyarakat, mengurangi pengangguran, dan membantu memenuhi kebutuhan sehari-hari. Pertumbuhan ekonomi masyarakat meningkat karena kestabilan pemasukan dan pengeluaran yang lancar.
Optimization of Distribution Cost (a Case study in PT. Zamrud Bumi Indonesia) Shilvaisnaeni Regia; Robi Awaluddin; Ayus Ahmad Yusuf
Journal of Agri Socio Economics and Business Vol 3, No 2 (2021)
Publisher : Badan Penerbitan Fakultas Pertanian (BPFP), Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jaseb.3.2.69-80

Abstract

PT. Zamrud Bumi Indonesia is a manufacturing company engaged in the processing of multipurpose liquid organic agricultural fertilizer branded Power Bumi. Distribution from warehouses to destinations that vary in distance resulted in different distribution cost budgets. Transportation models can help solve the problem of distributing products from multiple warehouses to multiple destination cities and reduce total distribution costs. This study aims to find out the total minimum cost of distribution by using the Least Cost method as the initial solution and knowing the test results of MODI method as the optimum solution at PT. Zamrud Bumi Indonesia. The results of this study showed that before using the Transportation Method, the company incurred a distribution fee of Rp. 11.600.000,- in December 2020, after using the Least Cost transportation method as the initial solution of distribution costs incurred in the amount of Rp. 9.981.250,- and modi transportation method as the optimum test resulted in the same value of Rp. 9,981,250. So the company saves distribution costs of Rp. 1.618.750,- every month
PENCAPAIAN TARGET LEVERAGE MELALUI SPEED OF ADJUSTMENT KARAKTERISTIK PERUSAHAAN Yasir Maulana; Ayus Ahmad Yusuf
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.131

Abstract

This paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete the analysis of the concept of dynamic capital structure in Indonesia. The characteristics of the companies studied are profitability, company size, company growth, industry, tangibility, inflation and the deficit and financial surplus of companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange in 2008 to 2015. The results of this study show that property, real estate, and construction sector companies are significantly implementing leverage targets. The data also shows that there is a significant effect of speed of adjustment to the leverage target which is faster when the company has a financial surplus compared to when the financial deficit.
Analisis Manajemen Rantai Pasok Beras dengan Pendekatan Scor Model (Studi Kasus Pada CV. Santi Jaya Barokah Kabupaten Kuningan) Faridz Adi Nurmansyah; Robi Awaluddin; Ayus Ahmad Yusuf
Jurnal Agrimanex: Agribusiness, Rural Management, and Development Extension Vol. 2 No. 2 (2022): Maret
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/agrimanex.v2i2.6355

Abstract

Supply Chain Management is a method, tool, or one that starts from supplying raw materials, producing goods to making deliveries to final consumers. CV Santi Jaya Barokah which is engaged in Agribusiness, CV Santi Jaya Barokah experienced various obstacles such as delays in delivery, the search for raw materials that meet company standards and CV Santi Jaya Barokah does not yet have a performance measurement to evaluate the company's performance. Therefore, this study was made to find out the most vital problems in the company by creating a supply chain performance measurement system, this performance measurement system was carried out using the Supply Chain Operation Reference (SCOR) model with the assistance of the Expert Chice application. From the identification results, there are 14 Key Performance Indicators (KPIs) that represent the company. From the analysis results obtained aggregate achievement of 97%. Overall the company's performance is going well, the company only needs to improve its performance in the upstream part, namely those related to suppliers and processing systems that still do not meet the company's targets.
Co-Authors Aan Jaelani Abdul Aziz Achmad Otong Busthomi Aep Syaeful Millah AJI, IBRAHIM Amir Hamzah Amir Hamzah Arief Nurhandika Asen Ahman Aziz, Abdul Chairi Asyhad Yahya Cindy Shelomita Dedi Djubaedi Dedi Djubaedi Diana Agustina Diana Djuwita, Diana Dikky, Dikky Nur Hidayat Dwi Ika Pebri Sentika Edy Setiawan Eef Saefulloh Euis Dinda Meisyta Faridah Nurbaiti Faridz Adi Nurmansyah Fatmah Fitriya Fitriya Galih Dwi Handayani Hadi, Didi Herma Wiharno Hidayat, Dikky Nur Hikam Muhtadi Zuhdi Ibnu Alfain, Wahid Iis Sulistiyowati Insulinde Yuliyati Komarudin Komarudin Komarudin, Munir Nur Kosim Rusdi Kriswanto Kriswanto, Kriswanto Kusumadewi, Rita Layaman Layaman, Layaman Layaman, Lia Dwi Martika M. Rizki Ramadani Makmuri Ahdi Marhaendro Purno Meilaniy, Windy Dwi Munir Nur Komarudin Mustopa Said Nani Suryani Neni Nurhayati Nur Komarudin, Munir Nuraeni Nuraeni Nurfatimah, Siti Nuke Nurmala, Puspa Pirda Rianti Priyanti, Diana Nurramadhani Purnama, Dendi Puspita Dewi, Agnes Tasya Puspo Dewi Dirgantari Ratih Hurriyati Ratnasari Dewi Gita Regita Ayu Febiana Rianti, Pirda Robi Awaluddin Robi Awaludin Shilvaisnaeni Regia Sinta Nurmalah Sri Rokhlinasari Suci Hastary Syaeful Bakhri Wartoyo Wartoyo Wely Hadi Gunawan Wildan Permana Zaenal Asikin Windy Dwi Meilaniy Yasir Maulana