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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Eksis: Jurnal Riset Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan

Nanu Hasanuh

Universitas Singaperbangsa Karawang

Author-ID : 2441786

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih Ester Meafrida Wati Pasaribu; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1625

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

Pengaruh Inflasi Dan Nilai Tukar Terhadap Harga Saham (Studi Kasus Bank Mandiri (Persero) Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Karina Turi Lestari; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.2041

This study examines The Influence of Inflation and Exchange Rate on Stock Price Study Case of Mandiri Bank Listed in Indonesia Stock Exchange Period 2015-2018. Faculty of Economics University of Singaperbangsa Karawang. The independent variables are inflation and exchange rate, and the dependent variable is stock price. The researcher acquired sample within this study was by conducting purposive sampling method. Moreover, there were as many as 48 data of samples which were obtained within 4 years at Bank Mandiri for the period 2015-2018. The result imparts that the inflation does not influence Stock Price, and Exchange Rate has a significant negative effect on Stock Price. Inflation and Exchange Rate simultaneously have a significant effect on stock prices. Key Words : Stock Price, Inflation and Exchange Rate

Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE) Yosi Tiani; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.2051

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio

The Impact of Membership, Loan, with Transactions on a Rest of The Industry Results (SHU) Cooperative Chicha Camelia Fizwana; Nesti Hapsari; Nanu Hasanuh
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1419.pp940-945

This study aims to determine the effect of the number of loan and savings members on the remaining operating results in the Pindo Deli Karawang employee cooperative in 2008 - 2017. The methodsused in thissresearch is the descriptive verification methodswith a quantitativesapproach. This study uses data from the Pindo Deli Karawang Employee Cooperative for the period 2008 - 2017. This research is a time series type. The data obtained will be analyzed usingsmultiple linearsregression analysis through a partialstests(t-test), simultaneousstest (f test), and coefficientsof determinations(R² test) withsthe helpsof SPSS 22 software. Then, thissstudysusessasnon-probabilityssamplingstechniqueswithsa purposive sampling technique. for taking a sample. The research being tested is the number of members, loans and savings as independent variables and the remaining operating income (SHU) as the dependent variable. This research concentrates on financial accounting which is oriented towards financialestatements. Then, the populationsof this study, namely the Pindo Deli Karawang Employee Cooperative, and the sample of this study were financial statements for 10 years, namely from 2008 – 2017. The results of the study partially show that the number of members, loans, and savings partially have no effect on the remaining operating results of the Pindo Deli Karawang employee cooperative, but simultaneously the number of members, loans, and savings affect the remaining operating results, the value fcount > ftable ie 2,973 > 4.74. The significance value is 0.119 < 0.05. Meanwhile, the coefficient of determination is 59.8%. This shows that the variable Number of Members, Loans, and Savings can affect the Remaining Profits of Cooperatives by 59.8% and the restsis influenced by othersvariables notsincludedsin the study.

Pengaruh BOPO, NIM Serta ROA Terhadap CAR Pada Bank Swasta Nasional Devisa Yang Tercatat Di BEI Medika Julia Jonardy; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.870

This study aims to determine and analyze the impact of managing operating costs, managing productive assets, and considering the ability of assets to generate profits on the risk of loss that may be faced by the company. The sample used in this study is a national private foreign exchange bank listed on the Indonesia Stock Exchange for the 2015-2020 period. To conduct this research, a sample of 36 data is needed. This study uses several methods, namely classical assumption testing, hypothesis testing, and multiple regression analysis. Meanwhile, to help the calculations in this study used statistical methods from the SPSS program. This study finds out whether the BOPO and ROA variables have no effect on the CAR variable, while the NIM variable has an effect on the CAR. With this study it can be concluded that the company must pay attention to and regulate capital adequacy properly so that the health of the bank is always well maintained.

Pengaruh CAR dan FDR Terhadap NPF Pada Bank Syariah yang Terdaftar Di OJK Periode 2018-2020 Meilani Lailatul Hidayati; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.871

The economy in a country cannot be removed from the world of finance and banking. One of the problems felt by Islamic banking is non-performing financing (NPF). Furthermore, the aim of this study aims is that to determine the effect of CAR and FDR on non-performing financing (NPF). The study used a quantitative approach to Islamic commercial banks which are in Indonesia listed at the OJK. Meanwhile, the samples in this study were 3 Islamic commercial banks. The data used was quarterly financial report for the period of 2018-2020. In addition, the data processing used was SPSS version 26. The results of the study show that CAR and FDR simultaneously have no significant effect on NPF.

Pemetaan Sosial Pada Pengrajin Bambu di Desa Parungsari Kabupaten Karawang Anggi Pasca Arnu; Raden Aditya Kristamtomo Putra; Nanu Hasanuh
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 6, No 2 (2020): May 2020
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.6.2.139-148.2020

Pemetaan social merupakan kegiatan yang dilaksanakan untuk memahami kondisi sosial masyarakat lokal. Penelitian ini bertujuan untuk mengetahui dan memahami kondisi desa Parungsari, kondisi sosial ekonomi dan sebagai data primer dalam kajian perencanaan pengembangan pengrajin bambu di desa Parungsari, Kabupaten Karawang. Metode yang digunakan dalam penelitian ini yaitu deskriptif dan teknik pengumpulan data dilakukan dengan metode Rapid Rural Appraisal (RRA). Dari hasil analisis dan pembahasan diperoleh bahwa tingkat kemiskinan di desa Parungsari termasuk tinggi dan tingkat pendidikan yang masih rendah di karenakan biaya kehidupan yang tinggi dan kurangnya penghasilan sehingga menyebabkan terjadi kesenjangan sosial dan ekonomi.

PENGARUH STRUKTUR MODAL DAN BIAYA OPERASIONAL TERHADAP PPH BADAN TERUTANG Septiani Hazanah; Nanu Hasanuh
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.2082

ABSTRACT The purpose of this research is to find out how the Effect of Capital Structure and Operational Costs on the Corporate Income Tax Payable, which is listed on the IDX in 2017-2020. The population in this research are manufacturing companies in the property & real estate sector which are listed on the IDX. The total sample used is 10 companies using purposive sampling as a method for sampling. The data analysis used is multiple linear regression which includes descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the study show that the DER variable does not have a significant effect on the corporate income tax payable. Meanwhile, operational cost variables can have a significant effect on corporate income tax payable. The independent variable explains that 37% can affect the corporate income tax owed, while the remaining 63% can be influenced by other factors. In addition, DER and operating costs can simultaneously affect the corporate income tax payable. ABSTRAK Tujuan dilakukannya penelitian ini yaitu untuk dapat mengetahui bagaimana Pengaruh dari Struktur Modal serta Biaya Operasional Terhadap PPh Badan yang Terutang, yang Tercatat di BEI pada tahun 2017-2020. Populasi dalam penelitian ini yaitu perusahaan manufaktur sektor property & real estate yang tercatat di BEI. Total dari sampel yang digunakan adalah 10 perusahaan dengan menggunakan purposive sampling sebagai metode untuk pengambilan sampel. Analisis data yang digunakan yakni regresi linear berganda yang mencakup analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil dari penelitian menunjukan secara parsial variabel DER tidak berpengaruh secara signifikan terhadap PPh badan terutang. Sedangkan, variabel biaya operasional dapat berpengaruh secara signifikan terhadap PPh badan terutang. Variabel independen menjelaskan bahwa sebesar 37% dapat mempengaruhi PPh badan terutang, sedangkan 63% sisanya dapat dipengaruhi faktor lain. Selain itu, DER serta biaya operasional secara simultan dapat mempengaruhi PPh badan terutang.

PENGARUH ROE, CR, DAN DER TERHADAP RETURN SAHAM PERUSAHAAN FARMASI DI BEI PERIODE 2015-2020 Alang Buwana Nurfahlefi Mardi Taruna; Nanu Hasanuh; Hari Sulistiyo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Juni 2022
Publisher : Politeknik Negeri Ambon

Penelitian memiliki tujuan untuk menganalisa ada tidaknya pengaruh antara Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap Return Saham yang dilakukan secara parsial pada perusahan farmasi yang tergabung di Bursa Efek Indonesia pada periode 2015-2020. Terdapat 8 sampel yang dipakai, yang diambil dengan teknik pengambil sample berupa purposive sampling. Jenis Data adalah data sekunder berupa laporan keuangan yang diperoleh dari website idx. Analisis yang digunakan oleh peneliti adalah regresi berganda dengan pengujian uji t yang diolah pada aplikasi SPSS 18. Variabel independen yaitu ROE, CR, dan DER dengan variabel dependen yaitu return saham. Hasil penelitian diketahui bahwa ROE, CR, dan DER secara parsial tidak terdapat pengaruh signifikan terhadap return saham.

PENGARUH CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUB SEKTOR MAKANAN DAN MINUMAN TAHUN 2016-2020 Yelviana Muthmainnah Erizon; Nanu Hasanuh
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Juni 2022
Publisher : Politeknik Negeri Ambon

Penelitian ini dilakukan untuk memahami dampak capital intensity serta likuiditas terhadap agresivitas pajak. Penelitian ini terdapat dua variabel independen meliputi : capital intensity dan likuiditas. Variabel terikat yang diambil ialah Agresivitas Pajak dengan effective tax rate (ETR). Metode dalam mengambil sampel penelitian ialah purposive sampling sesuai kriteria penelitian, dipilih sebanyak enam perusahaan dengan total data yang didapat 30 data selama lima tahun. Jenis penelitian ialah data kuantitatif dengan sumber data sekunder di perusahaan manufaktur subsektor makanan serta minuman berupa laporan keuangan tahunan melalui Bursa Efek Indonesia dari tahun 2016 hingga 2020. Teknik dalam menganalisis data penelitian ini ialah Uji Asumsi Klasik serta analisis regresi linear berganda dengan aplikasi SPSS 16. Hasil dalam penelitian ini ialah capital intensity mempunyai pengaruh atas agresivitas pajak dan likuiditas juga mempunyai pengaruh atas agresivitas pajak. Selain itu secara simultan, capital intensity dan likuiditas mempengaruhi agresivitas pajak.

Co-Authors Acim Supriadi Adela Wilantari Ahmad Nawawi Alang Buwana Nurfahlefi Mardi Taruna Aliya Binti Khoeriyah Amanda Awalia Amelia Angraini M Amelia, Septi Andini Putri Andre Hendro Wijaya Anggi Pasca Arnu Anugrah Harika Putra Aulia Shandy Pramesta Cahyani Aura Diva Azzahra Azizah Fauziyah Azzahra Deafia Maharani Azzahra, Haniyah Celine Eriskha Chicha Camelia Fizwana Chudjuarjeen, Saichol Cindy Alifah Istipani Cindy Luthfiyani Vinsalia Dadang Rahman Munandar Dinar Mega Silvia Sari Dinda Fadiyah Eka Sri Rahmawati Ester Meafrida Wati Pasaribu Fadilah Ramadhan Fikri Zamzami Firly Saputri Fitri Yuliani Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hasir Adi Wijoyo Herdiyana, Selly Hestiani, Dewi Isro’iyatul Mubarokah Jason Cristoval Karina Turi Lestari Kartika, Nia Amelia Lukita, Carolyn Maritza, Yuke Dwi Maulidani, Riani Medika Julia Jonardy Meilani Lailatul Hidayati Monica, Novia Chris Nada, Nohita Cipta Nadhifah Nanda Yane Alfiani Nandias Alfiana Rosi Nanin Diana Hediati Nessa Asyadiah Nesti Hapsari Noerul Khotimah Sulaeman Novia Chris Monica Nugraha Nugraha Nura'ini, Naila Nurmaulidya, Anisa Pamungkas, Muhammad Devan Polinda, Polinda Putra, R. Aditya Kristamtomo Putri, Viska Amelia Rajagukguk, Sasqia Ivo Marinda Rensa Yuanita Rulyanti Susi Wardhani Ryo Aditya Pratama Saputri, Ani Septiani Hazanah Shahfira, Dwi Shelly Safitri Silvya Mery Anggrainy Sinaga, Berliana Siti Maesaroh Solihin Sidik Sri Suartini Subagja, Muhamad Syidik Sugiharti, Harpa Sulaeman, Noerul Khotimah Sulistyo, Hari Yelviana Muthmainnah Erizon Yosi Tiani Yuri Ariyanto Zakirah, Raniah Hasna

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