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ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI KERAJINAN KULIT PRAKTIS MAGETAN melinda nasyrokha; titi rapini; Hadi Sumarsono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 2, No 1 (2018): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.568 KB) | DOI: 10.24269/iso.v2i1.123

Abstract

UD Praktis Magetan merupakan perusahaan yang bergerak di bidang kerajinan kulit. Penelitian ini bertujuan untuk mengetahui laba yang diperoleh UD Praktis Magetan selama 3 tahun terakhir yaitu tahun 2017, 2018 dan 2019. Dalam melakukan penelitian penulis menerapkan analisis break even point. Metode analisis data yang digunakan adalah 1) perhitungan Break Even Point dalam unit dan Rupiah, 2) Perencanaan Laba. Dari hasil penelitian yang dilakukan, penulis dapat menyimpulkan bahwa dalam perencanaan laba dengan menggunakan analisis break even point dapat digunakan untuk memprediksi laba yang akan terjadi. Untuk pihak manajemen perusahaan mempeetimbangkan untuk menggunakan analisis tersebut, karena analisis break even point ini mengupas keterkaitan antara biaya dan volume penjualan sehingga perusahaan dapat merencanakan laba dengan lebih baik lagi.
Pengaruh Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones terhadap Indeks Harga Saham Gabungan Di BEI Tahun 2014-2018 Wulan Nur Fitriani; Titi Rapini; Hadi Sumarsono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 4, No 2 (2020): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v4i2.491

Abstract

            Perkembangan investasi di masa sekarang ini sangatlah berkembang pesat. Salah satu jenis investasi yang bisa menjadi pilihan investor adalah investasi aset financial di pasar modal. Pasar modal merupakan sarana bertemunya investor dan perusahaan. Untuk mengamati perkembangan di pasar modal dapat diketahui dari fluktuasi indeks harga saham gabungan di bursa efek Indonesia. Pergerakkan IHSG dapat dipengaruhi oleh beberapa faktor makroekonomi seperti Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones. Karena adanya kesenjangan dari penelitian terdahulu penelitian ini bertujuan untuk melakukan penelitian kembali tentang pengaruh Tingkat Suku Bunga, Inflasi dan Indeks Dow Jones terhadap IHSG di BEI tahun 2014-2018. Hasil dari penelitian ini menunjukkan bahwa variabel Tingkat Suku Bunga mempunyai pengaruh negatif dan signifikan terhadap IHSG, Indeks Dow Jones mempunyai pengaruh positif dan signifikan terhadap IHSG, sementara Inflasi tidak mempunyai pengaruh yang signifikan terhadap IHSG.Kata Kunci: IHSG, Tingkat Suku bunga, Inflasi, Indeks Dow Jones
PENGARUH MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN REVENUE DISCRETIONARY MODEL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI JII) Rinda Dwi Herlyna; Titi Rapini; Hadi Sumarsono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 1, No 1 (2017): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v1i1.48

Abstract

Manajemen laba akrual merupakan intervensi manajemen dengan sengaja dalam proses penentuan laba, biasanya untuk memenuhi tujuan pribadi. Penelitian ini dikembangkan oleh Stubben (2010) dengan dua model pengukuran untuk mendeteksi manajemen laba akrual. Model pengukuran tersebut adalah revenue discretionary model yang terdiri dari revenue model dan conditional revenue model. Tujuan penelitian ini adalah untuk menganalisis manajemen laba akrual dengan pendekatan pendapatan diskresioner pada kinerja perusahaan yang diukur dengan return on asset. Obyek penelitian ini yaitu perusahaan manufaktur yang terdaftar di bursa syariah Jakarta Islamic Indeks (JII). Metode yang digunakan adalah analisis deskriptif statistik. Hasil penelitian ini membuktikan bahwa dengan menggunakan revenue model mampu mengindikasikan 44,4% perusahaan manufaktur terindikasi melakukan manajemen laba akrual. Dan dengan conditional revenue model mampu mengindikasikan 66,7% perusahaan manufaktur di JII terindikasi manajemen laba. Dan memilik pengaruh sebesar 75,590 terhadap ROA.
ANALISIS KELAYAKAN PENDIRIAN USAHA ROTI CANAI DI JALAN BARU PONOROGO Prestilia Windy Pratiwi; Titi Rapini; Umi Farida
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 4, No 1 (2020): April 2020
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.795 KB) | DOI: 10.24269/iso.v4i1.419

Abstract

Penelitian ini mengenai rencana investasi pendirian usaha Roti Canai di Jalan Baru Ponorogo.Penelitian ini bertujuan untuk mengetahui tingkat kelayakan rencana usaha tersebut, sehingga dapat menjadi bahan pertimbangan pelaksanaan usaha.Metode penelitian yang digunakan adalah analisis berdasarkan aspek-aspek studi kelayakan bisnis, yaitu aspek keuangan, aspek teknis, aspek manajemen dan aspek keuangan. Pengambilan data dilakukan dengan cara menyebar kuesioner, observasi dan wawancara. Hasil analisis masing-masing aspek menunjukkan hasil yang positif, ini menunjukkan bahwa perencanaan pendirian usaha ini layak untuk dijalankan. Berdasarkan aspek keuangan, dengan metode Discounted Payback Period diperoleh hasil 4 tahun 6 bulan 31 hari yang artinya kurang dari umur ekonomis, dan perhitungan Net Present Value adalah sebesar Rp 39,703,244.62 bernilai positif, yang artinya investasi ini menguntungkan dan hasil dari perhitungan Profitability Index adalah sebesar 1,42. Kata Kunci: Studi Kelayakan, Net Present Value, Discounted Payback Period, Profitability Index
Analisis Transparansi, Optimalisasi Pengelolaan Zakat dan Efisiensi Terhadap Lembaga Zakat Infaq dan Shodaqoh Muhammadiyah (LAZISMU) Kabupaten Ponorogo Erma Novitasari; Titi Rapini; Riawan Riawan
ASSET: Jurnal Manajemen dan Bisnis Vol 1, No 2 (2018): Edisi Desember 2018
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.928 KB) | DOI: 10.24269/asset.v1i2.2556

Abstract

Many zakat institutions are competing to get a lot of funds but still do not pay attention to what they should pay attention to in accordance with the Shari’a and applicable rules. The existence of this research is to see the extent of transparency, optimization and efficiency level of zakat funds at the amil Zakat, Infaq and Shodaqoh Muhammadiyah Ponorogo institutions which have been available since 2005. The date used are primary and secondary date obtained from LAZISMU Ponorogo with interview techniques. The results of the discussion of this thesis is that the transparency variable is said to be transparency buy there are some shortcomings. The optimization variable can be said to be optimal although there is also something that needs to be added as an amplifier and the efisiency variable is very efficient with a value in 2017 of 17,19% and in 2018  of 18,15% an increase in the level of efisiency is due to the addition of employees.
Evalusi Kelayakan Usaha Penggemukan Sapi Potong Devionata Octaviananda; Titi Rapini
ASSET: Jurnal Manajemen dan Bisnis Vol 2, No 1 (2019): Edisi Juni 2019
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.822 KB) | DOI: 10.24269/asset.v2i1.2552

Abstract

This study uses the theme of evaluating business feasibility. Where the object of the research is Mr. Katno's Beef Cattle Ranch located in the village of Tajug, Siman Ponorogo sub-district. This farm has been established since 1995 and still survives until now, so that evaluation needs to be done in this effort. In this study to determine whether the business is feasible or not by using an assessment of market aspects, technical aspects, management aspects, legal aspects, environmental aspects and financial aspects (NPV and IRR). Researchers use primary data in processing the data where the data comes from interviews with informants as owners, and secondary data from data that already exists on the internet, websites and government publications. The data analysis method uses qualitative and quantitative data analysis. The results of the study indicate that market aspects, technical aspects, management aspects, legal aspects, and environmental aspects have been concluded that can meet eligibility. Likewise, financial aspects, where the NPV was obtained at 466,261,640, IRR of 63.33% COC. Based on the results of the analysis of the research, the Beef Cattle Farming business owned by Mr. Katno is feasible to be implemented.
Analisis Peningkatan Profitabilitas Petani Jamur Tiram Melalui Pengembangan Usaha Abon JamurTiram Yuliana Mariya Ulva; Titi Rapini; Adi Santoso
ASSET: Jurnal Manajemen dan Bisnis Vol 2, No 1 (2019): Edisi Juni 2019
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.628 KB) | DOI: 10.24269/asset.v2i1.2553

Abstract

The purpose of this study was to determine the feasibility of developing the Oyster Mushroom business to be Oyster Mushroom Shredded to increase the profitability of the Oyster Mushroom Farmers and how much is the profitability of Oyster Mushroom farmers before and as young as the development of Shredded Oyster Mushrooms. The location of this study was the "CV. Maju Jaya" Oyster Mushroom Farmer in Jenangan sub-district, Ponorogo Regency.  The type of data used is secondary and primary data.  The analysis uses quantitative analysis for market and marketing aspects, Financial aspects and for qualitative analysis for Technical and Technology aspects, HR aspects, legal aspects. The results of this analysis of the market aspect have a great opportunity because only a few competitors are estimated to increase market share by 17% annually. On the technical aspect, the availability of raw materials is easily obtained because the location of production is one place with raw materials, equipment and machinery used that are already modern so as to speed up the production process. In the aspects of HRM, it has been planned that the workforce needs, organizational structure, salaries and employee skills improvement. In the legal aspect, analyzing the business in terms of business legality and explaining the home industry food acquisition procedure. Based on the analysis of the Fianasial aspect, it is feasible to do business development because it meets the investment criteria that are Net Present Value (NPV) of Rp. 156,603,848, Discounted Payback Period (  DPP), which is 3 years 3 months, and PI is 2.30, Internal Rate of Return (IRR) is 50.9%. Profitability prior to business development of Rp. 118,450,000 with ROI of 15% after developing a profitability business of Rp.  238,750,000 24%, then up by 9%. So that it can be concluded that the development of shredded Oyster Mushroom business to increase the profitability of Oyster Mushroom farmers is feasible to run.
Pengendalian Internal Meminimalisir Financial Statement Fraud Melalui Sistem Informasi Akuntansi Penggajian di RSU Muhammadiyah Ponorogo Titi Rapini; Umi Farida; Rizki Listyono Putro
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1097

Abstract

The purpose of this study is to analyze how the application of the payroll accounting information system at the Muhammadiyah Ponorogo General Hospital, and how the system supports internal control efforts in the company. The methodology used in this research is descriptive qualitative, using interview, documentation, and observation techniques. The results of the study explain the findings in the field related to the payroll accounting information system, showing that there is a separation of duties in the organizational structure that is responsible for managing employee finances, namely the SDI sub-section (my source is human), the accounting sub-section, and the treasury sub-section. The SDI subdivision (my source is human), is responsible for recording employee attendance using a finger print, as well as recapitulating employee attendance every month to make a list of employee salaries, then submitting the accounting subdivision. The accounting subdivision is responsible for making records relating to salary payments such as salary payables and tax payables, as well as re-examining the payroll made by the SDI section and issuing orders for spending money and forwarded to the treasury subsection for payroll payments and recording money out . The treasury subdivision is responsible for paying employee salaries through the bank by transferring money directly to each employee's account, as well as providing proof of transfer to the accounting subdivision to record outgoing money through the recording system. So the payroll accounting information system at the Ponorogo Muhammadiyah General Hospital shows that it supports internal control efforts that are quite good, there is a clear separation of duties in the organizational structure responsible for managing finances. Expected to be able to compile financial reports that can be accounted for to stakeholders, carry out salary payments on time and can minimize financial statement fraud.
Analisis Pengaruh Kepemilikan Asing Good Corporate Governance Dan Sales Growth Terhadap Nilai Perusahaan Rosiana Ismi; Titi Rapini; Riawan Riawan
The Academy Of Management and Business Vol 1, No 2 (2022): Juni
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.915 KB) | DOI: 10.55824/tamb.v1i2.149

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This study aims to see the effect of foreign ownership, good corporate governance and sales growth partially on firm value in various industrial companies listed on the Indonesia Stock Exchange (IDX). The period used is five years, starting from 2016-2020. Samples were taken using purposive sampling technique. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The total population of 51 companies was obtained by 8 companies as samples with an observation period of five years (2016-2020). Based on the results of data analysis, it can be concluded that: 1) Foreign Ownership has an impact on Company Value, 2) Good Corporate Governance has an impact on Company Value, and 3) Sales Growth has no impact on Company Value.
PENGARUH EXPERIENTIAL MARKETING, PRICE DAN SERVICE QUALITY TERHADAP CUSTOMER SATISFACTION PADA PELANGGAN UP BARBERSHOP MAGETAN Wahid Febryan Zakaria; Titi Rapini; Tegoeh Hari Abrianto
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.83

Abstract

This study was conducted to determine the effect of experiential marketing, price, and service quality on customer satisfaction at Up Barbershop Magetan customers. Determination of the sample used is by taking 10% of the population of the number of customers in 2021 at Up Barbershop. Collecting data in this study by distributing questionnaires to all respondents. The method of analysis in this study using multiple linear regression analysis. The results of this study indicate that: (1) There is a positive influence of experiential marketing on customer satisfaction, (2) There is a positive influence of price on customer satisfaction, (3) There is a positive influence of service quality on customer satisfaction, (4) There is a simultaneous influence of experiential marketing , price and service quality to customer satisfaction