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All Journal 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 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 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 Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
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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
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.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2013-2017) Ratnasari Dewi Gita; Ayus Ahmad Yusuf
Indonesian Journal of Strategic Management Vol 2, No 1 (2019)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v2i1.1859

Abstract

ABSTRACT This study aims to test and analyze the effect of Capital Structure, Firm Size and Profitability on Corporate Value both partially and simultaneously of The Mining Sector Companies registered in Indonesian Stock Exchange period 2013-2017. The research method used in this research is descriptive and verificative method with quantitative approach. The population in this research is all mining companies of Indonesian Stock Exchange period 2013-2017. The samples taken by using purposive sampling method and acquired 15 companies. Analysis technique used is panel data regression analysis. The results of this research show that the Capital Structure, Firm Size and Profitability have significant and positive effect on Corporate Value simultaneously. While, the Capital Structure, Firm Size and Profitability have significant and positive effect on Corporate Value partially. Keyword: Capital Structure (DER), Firm Size (Total Asset), Profitability (ROA) and Firm Value (Tobin’s Q).ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Struktur Modal, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan baik secara parsial maupun secara simultan pada Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2013-2017. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah semua perusahaan pertambangan di Bursa Efek Indonesia Periode 2013-2017. Sampel diambil dengan menggunakan metode purposive sampling, dan diperoleh 15 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Struktur Modal, Ukuran Perusahaan dan Profitabilitas secara simultan berpengaruh positif signifikan terhadap Nilai Perusahaan. Dan secara parsial menunjukkan hasil bahwa Struktur Modal, Ukuran Perusahaan dan Profitabilitas masing-masing berpengaruh positif signifikan terhadap Nilai Perusahaan. Kata Kunci: Struktur Modal (DER), Ukuran Perusahaan (Total Aset), Profitabilitas (ROA) dan Nilai Perusahaan (Tobin’s Q).
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Euis Dinda Meisyta; Ayus Ahmad Yusuf; Lia Dwi Martika
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): 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.v7i1.4450

Abstract

The purpose of this study is to determine the factors that affect the capital structure. With the independent variables are profitability, asset structure and company size. The population in this study were manufacturing companies in the pulp and paper sub-sector for the period 2015 to 2018. The sampling technique was saturated samples where the samples of this study were 9 companies that met the sampling criteria. The method used is descriptive and verification methods with quantitative data. The data collection technique uses nonparticipating observation. The analysis technique used in this research is descriptive analysis, classical assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver 9.0 application program. Hypothesis testing shows that profitability, asset structure and company size simultaneously affect the capital structure. Profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size has a positive and significant effect on capital structure.  Keywords   : Profitability, Asset Structure, Company Size and Structure Capital
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018) Pirda Rianti; Ayus Ahmad Yusuf; Siti Nuke Nurfatimah
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.v6i2.4390

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
Analisis Determinasi Tingkat Net Core Operational Margin Pada Bank Umum Syariah di Indonesia Komarudin Komarudin; Ayus Ahmad Yusuf
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.864 KB) | DOI: 10.36407/serambi.v1i2.68

Abstract

Purpose- The purpose of this study is to explore the impact of a bank’s internal and external factors on net core operating margin in Indonesia’s Islamic commercial bank's companies. Methods- A quantitative approach by using panel data regression with a period from 2nd quarter 2010 to 2nd quarter 2015. The object of this study is eight Islamic commercial banks companies which were listed in sharia bank directory of Central Bank of Indonesia and Financial Services Authority of the Republic of Indonesia, those selected by purposive sampling technique with specific criteria. Findings- This study can be concluded that capital adequacy ratio and average operational cost have a positive and significant impact on the net core operational margin. On the contrary, financing to deposit ratio, bank size, operational efficiency ratio, and BI rate have a negative and significant impact on net core operational margin. Research implications- The management needs to create an efficient banking system by reducing operational costs and improving management quality. Banks are also advised to increase the prudential principle in managing finance so that the risk of default can be minimized.
PERAMALAN PENJUALAN DENGAN METODE EXPONENTIAL SMOOTHING DAN METODE LEAST SQUARE GUNA MENGOPTIMALKAN PENJUALAN PRODUK NUGGET MAILA SARI DESA BANJARAN, KECAMATAN SALEM, KABUPATEN BREBES Dwi Ika Pebri Sentika; Ayus ahmad Yusuf; Robi Awaludin
Jurnal Bina Bangsa Ekonomika Vol. 14 No. 1 (2021): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.441 KB) | DOI: 10.46306/jbbe.v14i1.64

Abstract

Maila Sari Brebes Nugget Company is one of the companies engaged in the food industry, in that its sales of Nugget products have a fluctuating volume of sales each month due to the lack of application of scientific forecasting planning methods, so forecasting techniques need to be applied by the company. This study aims to optimize the sales plan of Maila Sari Brebes Nugget, do the calculation between the Exponential Smoothing method and the Least Square method of the error value, can be used as an appropriate and effective method in accordance with the real sales data of Maila Sari Brebes. Using the Microsoft Excel 2010 application and POM-QM for Windows 5. Based on the results of the analysis that has been done that the Exponential Smoothing method α = 0.9 has a smaller difference with an average difference of 508.892833 and an average forecast error rate of 3.44% per month, compared to the Least Square method which has an average difference of 6064,772 and an average error rate of forecasters of 41.67% per month
OPTIMALISASI PROSES PRODUKSI DENGAN MENGGUNAKAN METODE OVERALL EQUIPMENT EFFECTIVENESS: (Survey pada PT. Arteria Daya Mulia Kota Cirebon) Suci Hastary; Ayus ahmad Yusuf; Robi Awaludin
Jurnal Bina Bangsa Ekonomika Vol. 14 No. 1 (2021): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.519 KB) | DOI: 10.46306/jbbe.v14i1.65

Abstract

High equipment maintenance cost in a company is caused by inappropriate improvement. Overall Equipment Effectiveness (OEE) is one of methods that can provide information to identify and clarify the cause of low performance of an equipment, that can solve the problems. This study aims to identify machine productivity, that analyze problems that cause losses. There are three main factors in OEE calculation, namely availability, performance, and quality. The average achievement value of OEE in PT. Arteria Daya Mulia of 74.32% can be concluded that the average value of OEE is still below the standard of Japan Institute of Plan Maintenance (JIPM) of 85% (Nakajima, 1988). Based on the calculation using Six Big Losses, the factor that caused the decreasing effectiveness of the most dominant machine was the Idling and Minor Stoppages factor of 21.54%, so that it was a top priority to make improvements as an initial step in efforts to increase the productivity and efficiency of the netting machine.