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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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Dampak investasi asing, inflasi, indeks pemberdayaan gender, dan indeks persepsi korupsi pada pertumbuhan ekonomi Indonesia Hidayat, Dikky Nur; Yusuf, Ayus Ahmad
Journal of Economics Research and Policy Studies Vol. 4 No. 2 (2024): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v4i2.1113

Abstract

Gross domestic product is still the leading indicator in determining economic growth. As the economy in Indonesia grows, it is necessary to examine the factors driving gross domestic product. This study aims to analyze the effect of foreign investment, inflation, gender empowerment index, and corruption perception index on gross domestic product (GDP) in Indonesia in the period 2013-2022. The research method used is quantitative, with a panel data regression approach. The data used is secondary data obtained from various official sources, such as the Central Bureau of Statistics and Transparency International Indonesia. The dependent variable in this study is GDP, while the independent variables are foreign investment, inflation rate, gender empowerment index, and corruption perception index. The analysis results show that foreign investment and the gender empowerment index have a positive and significant effect on GDP, while inflation negatively affects GDP. Meanwhile, the corruption perception index does not affect Indonesia's GDP. These findings provide a deeper understanding of the factors affecting Indonesia's economic growth and the implications for future economic policy.
Optimal Portfolio Analysis Using Markowitz and Single Index Model Maulana, Yasir; Meilaniy, Windy Dwi; Yusuf, Ayus Ahmad
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 9, No 1 (2025): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v9i1.21894

Abstract

This study aims to determine the composition of the optimal portfolio formation results of the Markowitz Model and Single Index Model. This study also aims to compare the results of optimal portfolio formation and performance of the Markowitz Model and Single Index Model. The population in this study are all stocks included in the LQ45 index listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample is stocks that are consistently listed in the LQ-45 index during the 2018-2022 period. The number of research samples based on these conditions was 27 stocks. The results of this study are: In the Markowitz Model, 5 optimal portfolio-forming stocks are obtained, namely ADRO (49%), ANTM (22%), BBCA (7%), ICBP (5%), and KLBF (16%). With a portfolio return rate of 0.025382 (2.54%) and a portfolio risk of 0.081342 (8.13%).  In the Single Index Model, 9 optimal portfolio-forming stocks are obtained, namely UNTR (15.18%), PTBA (3.38%), MNCN (4.15%), ICBP (35.59%), EXCL (6.62%), BBTN (0.92%), BBCA (32.55%), ANTM (0.04%) and ADRO (1.56%). With a portfolio return rate of 0.02066 (2.1%) and a portfolio risk of 0.04005 (4%).  The results of the independent sample t-test processing of the return show that there is no difference between the Markowitz Model return and the Single Index Model return.
OPTIMALISASI PERAN BADAN USAHA MILIK DESA(BUMDES) DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DESA Ibnu Alfain, Wahid; Setiawan, Edy; Ahmad Yusuf, Ayus
Blantika: Multidisciplinary Journal Vol. 1 No. 1 (2022): Reguler Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v1i1.1

Abstract

Badan Usaha Milik Desa atau yang sering disebut dengan BUMDes merupakan sebuah lembaga usaha yang dikelola oleh pemerintah desa dan masyarakat desa yang memiliki tujuan untuk memperkuat dan menggerakan perekonomian desa. Salah satu tujuan dibentuknya BUMDes yakni untuk meningkatkan pendapatan asli desa, yaitu diwujudkan dengan membentuk Unit- unit usaha, dalam teori dalam bab II sendiri dijelaskan bahwa terdapat klasifikasi bumdes, terdapat enam jenis BUMDES unit usaha yg bisa dijadikan rujukan untuk membuat unit usaha. Dalam BUMDES harapan mandiri sendiri baru terdapat tiga unit usaha, maka dari itu perlu adanya optimalisasi agar BUMDES dapat dioptimalkan dalam upaya meningkatkan pendapatan asli desa. Penelitian ini menggunakan metode kualitatif, kemudian penelitian ini menggunakan pendekatan study kasus (Case study), dan Jenis penelitian ini yaitu jenis penelitian lapangan (field Research). Hasil penelitian ini menunjukan bahwa upaya BUMDes dalam meningkatkan Pendapatan Asli Desa (PADes) diwujudkan dengan membentuk beberapa unit usaha. Unit – unit usaha tersebut diantaranya yaitu Unit Konveksi, Unit sewa alat pesta, dan unit percetakan. Dengan adanya BUMDes Harapan Mandiri telah memberikan kontribusi terhadap PADes Desa Sukasari, namun belum begitu optimal karena hanya satu unit saja baru bisa berkontribusi dalam PADes yaitu unit usaha Konveksi yang termasuk juga unit usaha unggulan yang dimiliki oleh BUMDes Harapan Mandiri.
PENGARUH JUMLAH KANTOR, TINGKAT IMBAL HASIL, DAN PEMBIAYAAN BERMASALAH TERHADAP PERTUMBUHAN DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH TAHUN 2019-2023 Fatmah; Ayus Ahmad Yusuf; Layaman,
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 6 No. 1 (2025): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/fdh.v6i1.4964

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh jumlah kantor, tingkat imbal hasil, dan pembiayaan bermasalah terhadap pertumbuhan deposito mudharabah pada bank umum syariah tahun 2019-2023. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari laporan keuangan bank umum syariah dan publikasi resmi dari Otoritas Jasa Keuangan (OJK). Sampel penelitian terdiri dari 7 bank umum syariah yang ada di Indonesia. Hasil penelitian menunjukkan bahwa jumlah kantor berpengaruh positif secara signifikan terhadap pertumbuhan deposito mudharabah, yang mengindikasikan bahwa aksesibilitas yang lebih luas dapat meningkatkan penghimpunan dana. Sementara itu, tingkat imbal hasil tidak berpengaruh signifikan terhadap pertumbuhan deposito mudharabah, karena deposito mudharabah bukan satu-satunya sumber dana bagi bank syariah dalam bentuk investasi yang menggunakan imbal hasil. Selain itu, pembiayaan bermasalah berpengaruh negatif secara signifikan terhadap pertumbuhan deposito mudharabah, karena meningkatnya risiko dapat menurunkan tingkat kepercayaan nasabah. Kata kunci: Deposito, Kantor, Imbal Hasil, Pembiayaan Bermasalah.
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.
Contribution of Tourism Sector Taxes and Non-Metallic Mineral and Rock Taxes to Regional Original Revenue and Their Impact on the Regional Budget of Kuningan District 2013-2022 Chairi Asyhad Yahya; Ayus Ahmad Yusuf
Cirebon International Journal of Economics and Business Vol. 2 No. 1 (2024): April 2024
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v2i1.119

Abstract

The management of Local Own-Source Revenue (PAD) plays a significant role in regional development. Analysis of the realization of Tourism Sector Taxes and Non-Metallic Mineral and Rock Taxes in Kuningan District during 2013-2022 shows annual fluctuations that are unstable. The aim of this research is to assess the contribution of both sectors to PAD as well as the impact of PAD on the Regional Revenue and Expenditure Budget (APBD) in Kuningan District. The General Allocation Fund (DAU) and Special Allocation Fund (DAK) variables are included as comparisons. This research method is quantitative with an associative approach. The research results show that the contribution of tourism sector taxes to PAD is 4.3%, while Non-Metallic Mineral and Rock Taxes contribute 1.92%. PAD and DAK significantly positively affect Kuningan's APBD (probability 0.01 and 0.002), whereas DAU is not significant (0.69 > 0.05). This research uses nonparametric tests with Eviews 12 as the analytical tool.
Faktor Determinan Kualitas Audit pada Auditor Inspektorat Daerah Kota dan Kabupaten Cirebon Priyanti, Diana Nurramadhani; Djuwita, Diana; Yusuf, Ayus Ahmad
Journal of Sharia Accounting and Tax Vol. 1 No. 1 (2023): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v1i1.1

Abstract

Audit yang berkualitas sangat diperlukan untuk menjaga kepercayaan publik dan sangat penting bagi para pengguna informasi karena dapat dijadikan sebagai dasar pengambilan keputusan. Kualitas audit yang dilakukan oleh aparat Inspektorat Kabupaten/Kota Cirebon masih menjadi sorotan karena masih banyak temuan audit yang tidak terdeteksi oleh aparat Inspektorat sebagai auditor internal, namun ditemukan oleh auditor eksternal, yaitu Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk mengetahui pengaruh (1) pengaruh kompetensi auditor terhadap kualitas audit, (2) pengalaman auditor terhadap kualitas audit, (3) etika auditor terhadap kualitas audit, (4) pendidikan auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja di Inspektorat Daerah Kota Cirebon dan Inspektorat Daerah Kabupaten Cirebon. Metode analisis yang digunakan adalah korelasi rank spearman dan uji signifikansi korelasi rank. Berdasarkan hasil penelitian, dapat disimpulkan bahwa terdapat tingkat hubungan yang rendah, pengaruh positif dan signifikan kompetensi auditor terhadap kualias audit. Terdapat tingkat hubungan yang kuat, pengaruh positif dan signifikan pengalaman auditor terhadap kualias audit. Terdapat tingkat hubungan yang cukup, pengaruh positif dan signifikan etika auditor terhadap kualitas audit. Terdapat tingkat hubungan yang cukup, pengaruh positif dan signifikan pendidikan auditor terhadap kualitas audit.
ANALYSIS OF FACTORS AFFECTING PROFITABILITY Case Study of Manufacturing Companies in the Plastics and Packaging Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2023: Case Study of Manufacturing Companies in the Plastics and Packaging Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2023 Nur Komarudin, Munir; Yusuf, Ayus Ahmad; Aji, Ibrahim
IJSM Vol 8 No 2 (2025): Indonesia Journal of Strategic Management
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/a4mdy254

Abstract

This study will analyze the Factors affecting the Profitability of Indonesia Stock Exchange (IDX) listed Plastic and Packaging Sub-Sector Manufacturing Companies between 2019-2023, Independent variables to be analyzed are External and Internal Factors affecting Company Profitability which are Exchange Rates, Inflation, BI Rate Interest Rates, Leverage and Company Size while Profitability is the Dependent Variable to be measured using Return on Assets (ROA). The analytical approach used is the Panel data Regression Model and the Coefficient of Determination via the Random Effect Model (REM) approach. The data in this study were gathered from the Financial Statements of the Plastic and Packaging Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023 using the Sampling Technique in this study using Purposive Sampling so that this study had a sample of 13 companies with 65 Financial Statement Data. The conclusion of this study indicates that BI Rate and Leverage Interest Rate have partially significant negative effects on profitability and Exchange Rate, Inflation and Company Size do not have partially significant negative effects on profitability. Meanwhile Exchange Rate, Inflation, BI Rate, Leverage and Company Size have Significant Impact on Profitability
The Implementation of Total Quality Management with Fishbone Method in PT. Kaliaren Jaya Plywood Kriswanto, Kriswanto; Yusuf, Ayus Ahmad
Bina Bangsa International Journal of Business and Management Vol. 1 No. 2 (2021): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v1i2.15

Abstract

The problem in this study is the Expansion of Total Quality Management with the Fishbone Method at PT. Kaliaren Jaya Plywood. Implementation of Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood, obstacles faced in implementing Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood, the efforts made in overcoming barriers in the Implementation of Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood. The study results are: In the application of Total Quality Management using the Fishbone method at PT. Kaliaren Jaya Plywood has been very well such that production is the main thing in implementing company activities. Quality is the primary concern of both the product and its management. Continuous improvement to improve company performance. The obstacles encountered from the implementation of Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood, namely: Lack of attention from production equipment which is still inadequate. Then the placement of production materials is still not following operational standards that have been previously determined. The effort felt by PT. Kaliaren Jaya Plywood is thought because the implementation of Total Quality Management is beneficial in the performance of company activities, especially for: Production must be further optimized so that the company becomes more advanced so that it can extend business cooperation with other companies. The company can optimize the performance of all departments to provide the best quality and increase the company's competitiveness. The research method used is qualitative. Whereby interviewing the president, director, head of the production, and employees. The research results using the fishbone method show that the implementation of total quality management is the main thing for companies and employees
FAKTOR KEPUTUSAN INVESTASI SAHAM DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERATING Hadi, Didi; Wiharno, Herma; Yusuf, Ayus Ahmad
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.785

Abstract

Tujuan penelitian ini untuk mengetahui apakah faktor keputusan investasi saham yang dilakukan oleh investor pada perusahaan di IDX30 sudah tepat dan bagaimana pertimbangan manajemen risiko di dalam keputusan tersebut. Dalam penentuan sampel menggunakan random sampling, dengan menggunakan data primer melalui pendekatan kualitatif. Metode analisis data dengan deskriptif. Untuk pengelolaan data menggunakan Microsoft Excel dan program SmartPLS versi 3 dan 4, serta tahap-tahap yang dilakukan dalam pengelolaan data yaitu dengan PLS SEM (Partial Least Squares Structural Equation Modeling). Hasil penelitian pada tahun 2018-2022 menunjukan bahwa hasil 1) Pengaruh stock valuation terhadap keputusan investasi saham memiliki efek yang sedang sebesar 0,017. 2) Analisis teknikal terhadap keputusan investasi saham memiliki efek yang kecil sebesar 0,004. 3) Analisis fundamental memiliki pengaruh efek yang kecil sebesar 0,006. 4) Manajemen risko memiliki pengaruh yang kuat terhadap keputusan investasi saham sebesar 0,381. 5) Jika dilihat dari pengaruh moderasi manajemen risiko memiliki pengaruh efek sedang terhadap stock valuation 0,013. 6) Pengaruh moderasi manajemen risiko memiliki efek kuat terhadap analisis teknikal 0,046. 7) manajemen risiko memiliki efek yang kecil terhadap analisis fundamental sebesar 0,001.