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All Journal Jurnal Manajemen dan Agribisnis Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JMM (Jurnal Masyarakat Mandiri) International Journal of Social Science and Business International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aplikasi Bisnis dan Komputer Essence: Entrepreneurship and Small Business Research for Economic Resilience Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Advances in Management & Financial Reporting Atestasi : Jurnal Ilmiah Akuntansi
Rochman Marota
Universitas Pakuan
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Transportation Other

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PERANCANGAN DAN PENERAPAN MATERIAL FLOW COST ACCOUNTING UNTUK PENINGKATAN KEBERLANJUTAN PERUSAHAAN PT XYZ Rochman Marota; Marimin Marimin; Hendro Sasongko
Jurnal Manajemen & Agribisnis Vol. 12 No. 2 (2015): Vol.12 No. 2, Juli 2015
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1098.622 KB) | DOI: 10.17358/jma.12.2.92

Abstract

This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in the economic, social, environmental and technology with the design and implementation of Material Flow Cost Accounting (MFCA). MFCA provides open information about the classification of production costs, with special attention to the cost of material loss and production waste. The goal is efficiency and effectiveness of production cost which can increase the performance of the production process as well as providing an influence on the value of corporate sustainability. The method used in this research was a mixture of qualitative and quantitative method. Measuring tool used multiple regression analysis to measure the significance of independent variables on the dependent variables. As additional analyses used Multidimensional Scaling (MDS) method with rapMFCA techniques and Analytical Hierarchy Process (AHP) method with a pairwise comparison technique for assessed corporate sustainability indexes for every dimension and weight combined. The analysis showed that the MFCA provides significant effect as the results of the F test, t test and probability test. The results obtained with this technique showed that the value of sustainability index after merging weight is 85,33 and is in the category of highly sustainable. From these results the performance formulation formulated suggestions for maintaining the stability of the production process of corporate sustainability indexes.Keywords:     corporate sustainability, efficiency and effectiveness of production cost, material flow cost accounting, production process performancABSTRAKPenelitian ini berusaha menjawab permasalahan keberlanjutan perusahaan pengolahan kelapa sawit PT XYZ dalam dimensi ekonomi, sosial, lingkungan dan teknologi dengan perancangan dan penerapan Material Flow Cost Accounting (MFCA). MFCA memberikan informasi terbuka tentang klasifikasi biaya produksi, dengan perhatian khusus kepada biaya kerugian material dan limbah produksi yang dihasilkan. Tujuan yang hendak dicapai adalah efisiensi dan efektivitas biaya produksi yang dapat mendorong peningkatan kinerja proses produksi sekaligus memberikan pengaruh terhadap nilai keberlanjutan perusahaan. Alat ukur yang digunakan adalah regresi berganda untuk mengukur signifikansi pengaruh variabel bebas terhadap variabel terikat. Sebagai analisis tambahan digunakan metode Multidimensional Scaling (MDS) dengan teknik rapMFCA serta metode Analytical Hierarchy Process (AHP) dengan teknik perbandingan berpasangan untuk menilai indeks keberlanjutan perusahaan setiap dimensi dan secara bobot gabungan. Hasil analisis menunjukkan bahwa MFCA memberikan pengaruh signifikan dari hasil uji F, uji t dan uji probabilitas. Hasil yang diperoleh dengan teknik ini menunjukkan bahwa nilai indeks keberlanjutan setelah penggabungan bobot adalah 85,33 dan berada pada kategori sangat berkelanjutan. Dari hasil ini dirumuskan saran perbaikan kinerja proses produksi untuk menjaga stabilitas indeks keberlanjutan perusahaan.Kata kunci: efisiensi dan efektivitas biaya produksi, keberlanjutan perusahaan, kinerja proses produksi,  material flow cost accounting
GREEN CONCEPTS AND MATERIAL FLOW COST ACCOUNTING APPLICATION FOR COMPANY SUSTAINABILITY Rochman Marota
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 3 No. 1 (2017): IJBE, Vol. 3 No. 1, January 2017
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.3.1.43

Abstract

Health equipment and furniture become a complementary factor for good health services to the communities. Management of health equipment and furniture is started by manufacturers within the industry scope and sustainable business processes. This study aimed to apply green concepts and MFCA at PT XYZ, and to analyze their effects on the dimensions of the company sustainability. To measure the effects of green concepts and MFCA on the dimensions of corporate sustainability, a multiple regression analysis was used. The analysis showed that they gave significant effects from the results of the F test, t test and probability test. From these results, a number of suggestions for improvement of production process performance as managerial implications for maintaining the stability of the company sustainability index were formulated.Keywords: efficiency and effectiveness of production cost, green concepts, the company sustainability, material flow cost accounting
QUO VADIS VILLAGE FINANCIAL MANAGEMENT: TRANSPARENCY VS ACCOUNTABILITY (CASE STUDY IN BOGOR DISTRICT) Rochman Marota; Agung Fajar Ilmiyono; Indah Setiarini Erganda
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 7 No. 1 (2021): JABM Vol. 7 No. 1, Januari 2021
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.7.1.223

Abstract

Villages obtain their sources of income from original village income, transfers, and other income. Considerable income makes the village government demand to increase transparency and accountability along with the development of public sector accounting. However, transparency and accountability are still a problem for some villages. This study aimed to determine the effect of transparency and accountability on the financial management in 13 villages in Sukaraja District, Bogor Regency. The data were collected using a questionnaire distributed to 83 respondents, selected using the purposive sampling method. The data analysis methods included a validity test, reliability test, t-test, f-test, coefficient of determination test, multiple linear regression, normality test, heteroscedasticity test, and descriptive statistics. Partial testing with t-test showed that transparency had no significant effect on village financial management because some respondents answered that they disagreed. Therefore, it can be concluded that transparency had been implemented but not yet maximized. While accountability partially had a significant effect on village financial management, accountability had run well. Based on the simultaneous testing results with the f-test, transparency and accountability simultaneously positively affected village financial management. Keywords: village financial management, village government, transparency, accountability, multiple linear regression
EVALUSI PELATIHAN LEARNING MANAGEMENT SYSTEM BERBASIS MOODLE PADA MASA PANDEMI COVID 19 DI SEKOLAH VOKASI UNIVERSITAS PAKUAN Tjut Awaliyah Zuraiyah; Rochman Marota; Yetty Husnul Hayati; Halimah Tus Sadiah; Dewi Syafrani Arbi Sagala; Akbar Sugih Miftahul Huda; Yuli Wahyuni
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.449 KB) | DOI: 10.31764/jmm.v5i2.4101

Abstract

Abstrak: Pandemi Covid 19 melumpuhkan aktivitas masyarakat termasuk didalamnya adalah aktivitas pembelajaran. Sampai saat ini pemerintah belum memberikan izin aktifitas pembelajaran diselenggarakan secara luring. Sehingga pembelajaran daring menjadi pilihan yang harus dilakukan. Dalam menyiapkan pembelajaran daring dibutuhkan suatu kemampuan tertentu yang harus dimiliki oleh dosen dalam menyiapkan bahan pembelajaran yang akan diberikan pada mahasiswa. Untuk itu diperlukan pelatihan Learning Management System (LMS) di Sekolah Vokasi Universitas Pakuan Bogor menggunakan media Zoom Meeting untuk peserta online dan praktik bagi peserta offline dengan menerapkan protokol kesehatan.  Tujuan kegiatan pelatihan LMS berbasis Moodle ini adalah (1) untuk memberikan keterampilan kepada para dosen dalam mempersiapkan materi, tugas-tugas terstuktur dan forum diskusi dari mata kuliah (2) melakukan evaluasi dari pelatihan LMS berbasis Moodle.  Kegiatan pelatihan Learning Management System meliputi tahap: 1) Persiapan dan pendaftaran 2) pelatihan, 3) Simulasi dan diskusi, dan 4) tahap evaluasi dengan pemberian angket pada para peserta.  Fitur fitur yang diberikan pada pelatihan meliputi Profil Matakuliah, Upload Materi, Kuis, Assessment, Forum, Attendace, Feedback, Grading. Sedangkan Fitur tambahan e-learning, yaitu Bank Soal, Convert PPT to Video/ Pdf, Embedded Video, Conference, Label. Evaluasi kegiatan pelatihan diperoleh dari hasil umpan balik pengisian kuisioner peserta pelatihan.  Dari hasil pengolahan data diperoleh bahwa kredibilitas instruktur dan metode pelatihan berpengaruh pada peningkatan kemampuan para dosen dalam menggunakan elearning dan mendukung penyelenggaraan pembelajaran daring pada masa Pademi Covid 19. Abstract:  The Covid 19 pandemic has paralyzed community activities, including learning activities. Until now, the government has not given permission for learning activities to be held offline. So that online learning becomes a choice that must be done. In preparing online learning, a certain ability must be possessed by lecturers in preparing learning materials that will be given to students. For this reason, a Learning Management System (LMS) training is required at the Vocational School of Pakuan University, Bogor using Zoom Meeting media for online participants and practice for offline participants by implementing health protocols. The objectives of this Moodle-based LMS training activity are (1) to provide skills to lecturers in preparing materials, structured assignments and discussion forums from courses (2) to evaluate the Moodle-based LMS training. Learning Management System training activities include the following stages: 1) Preparation and registration 2) training, 3) Simulation and discussion, and 4) evaluation stage by giving questionnaires to participants. The features provided in the training include Subject Profiles, Material Uploads, Quizzes, Assessment, Forum, Attendace, Feedback, Grading. While the additional e-learning features, namely Question Bank, Convert PPT to Video / Pdf, Embedded Video, Conference, Label. Evaluation of training activities is obtained from the results of the feedback filling out the training participants' questionnaires. From the results of data processing, it was found that the credibility of instructors and training methods had an effect on increasing the ability of lecturers to use e-learning and supporting the implementation of online learning during the Covid Pademi 19.
MONITORING SYSTEM ON VILLAGE FUND: SYNERGY BETWEEN COMMUNITIES AND REGULATORS (CASE STUDY ON BOGOR DISTRICT GOVERNMENT) Rochman Marota; Asep Alipudin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.68 KB) | DOI: 10.33751/jhss.v3i2.1456

Abstract

The Village Law gives new meaning to trust by viewing the village as an institution equal to the regional government. Not only as an institution providing letters or government accomplices but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of the system of monitoring on village funds from all aspects of development, management, accountability, and evaluation as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded specifically by village funds and village development in general. This study concludes that there is a relationship between the stages of development, management and financial accountability starting from the process of planning, implementing, administering and reporting village funds to the monitoring system. The expected managerial implication is the synergy in the supervision of village funds between the ministry's regulators and the community, sub-district heads, Village Consultative Body, Government Internal Control Apparatus, Audit Board of the Republic of Indonesia, and Corruption Eradication Commission to optimize transparent and accountable monitoring.
Material Flow Cost Accounting Approach for Sustainable Supply Chain Management System Rochman Marota; Hamzah Ritchi; Uswatun Khasanah; Rizky Fisa Abadi
International Journal of Supply Chain Management Vol 6, No 2 (2017): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.161 KB)

Abstract

The purpose of this paper is to examine whether material flow cost accounting (MFCA) can help generate innovation in supply chain management while playing its essential role. Full descriptive studies for reducing material losses through as described in this paper was employed to inspect whether MFCA approach would achieve reduction in material losses among multiple suppliers through efforts by the buyer. Both MFCA and supply chain management are strategic competitive tools for companies that solve logistical problems as a strategy to win the global competition. There is collaboration between MFCA approach and supply chain management as an integrated system. The constraints of combining supply chain management system with MFCA approach are technological developments and capabilities, environmental issues, global business competition, and the different point of view related to choice for responsive or efficient in business strategy. KeywordsMFCA, supply chain management, strategic competitive tools, integrated system, business strategy
Rural Fund Supply Chain Monitoring System: Evidence from Indonesia And Lesson Experiences from South Korea And Malaysia Rochman Marota; Sri Mulyani; Citra Sukmadilaga; Zahra Nur Azizah Kamilah; Muhammad Alam Mauludina
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.573 KB)

Abstract

Rural fund in Indonesia, called village fund, developed since 2013. Indonesia Village Law that mentioned about the Village Development is an effort to improve the quality of life and life for the welfare of the village community, as well as Saemaul Undong in South Korea and FELDA in Malaysia. This research doing comparative study between Indonesia, Saemul Undong and FELDA in term of supply chain monitoring system on village fund. Further explained that the Village Development covers the stages of planning, implementation, and monitoring. The purpose of monitoring in general is to ensure the implementation of activities in accordance with the plans and provisions that apply to the expected objectives can be achieved. This research also focused on village-level monitoring that done by the village community as a shareholder village, it is also represented in the Village Officials. Learning from the Saemaul Undong program in South Korea and FELDA in Malaysia, with the Village Consultative Body, consisting of village officials, community leaders and Village Business Entity, the village officials are the main pillars in the village funding monitoring system, from the planning, implementation, and accountability stages as a pillar of good village governance to improve the development of the welfare of the village community.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM PENGAWASAN PENGELOLAAN KEUANGAN DESA (STUDI KASUS WILAYAH KABUPATEN BOGOR) Rochman Marota; Asep Alipudin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.739 KB) | DOI: 10.34204/jiafe.v5i1.1409

Abstract

The Village Law gives new meaning related to trust by seeing the village as an institution that is equal to the regional government. The village not only as an institution providing letters or government accomplices, but an institution that independently and has the task of maintaining the welfare of the small unit in the community. These consequences provide a view of the professionalism of performance that can be monitored transparently and accountably. The urgency of this research lies in its objectives and benefits for the government and village officials, namely to provide a complete and factual picture of village supervision and finance from planning, management and accountability as well as strengthening the capabilities of village officials in managing funds and overseeing programs funded by village funds in a way and village development in general. This study concludes that there is a relationship between the stages of village financial management from the process of planning, implementing, administering and reporting to its monitoring system. The good village financial management process showed that the monitoring system was running well.
KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN Rochman Marota; Vinna Oktaviani; Amelia Rahmi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.3800

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.
PENGARUH DEBT TO ASSETS RATIO (DAR), CURRENT RATIO (CR) DAN CORPORATE GOVERNANCE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN BUMN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rochman Marota; Asep Alipudin; Ayursila Maiyarash
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.912 KB) | DOI: 10.34204/jiafe.v4i2.1202

Abstract

Kemampuan suatu perusahaan untuk dapat bersaing sangat ditentukan oleh kinerja perusahaan. Perusahaan yang tidak mampu bersaing untuk mempertahankan kinerjanya lambat laun akan tergusur dari lingkungan industrinya dan akan mengalami kebangkrutan. Perusahaan yang terus menunjukan kinerja yang menurun dikhawatirkan akan mengalami kondisi financial distress yang berujung pada kebangkrutan perusahaan. Tujuan penelitian ini adalah untuk menjelaskan pengaruh Debt to Assets Ratio (DAR), Current Ratio (CR), dan Corporate Governance secara parsial dan simultan dalam memprediksi financial distress pada perusahaan BUMN sektor non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder, metode penarikan sampel menggunakan purposive sampling, metode analisis yang digunakan kuantitatif statistik, analisis data pada penelitian ini yaitu verifikatif dengan metode explanatory survey, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukan bahwa (1) Secara parsial, Debt to Assets Ratio (DAR) dan Current Ratio (CR) memiliki pengaruh yang signifikan dalam memprediksi financial distress. Sedangkan Corporate governance tidak memiliki pengaruh yang signifikan dalam memprediksi financial distress (2) Debt to Assets Ratio (DAR), Current Ratio (CR), dan corporate governance secara simultan berpengaruh signifikan dalam memprediksi financial ditress
Co-Authors Agung Fajar Ilmiyono Akbar Sugih Miftahul Huda Akhsanul Khaq Amelia Rahmi Amelia Rahmi Asep Alipudin Asep Alipudin Ayursila Maiyarash Citra Sukmadilaga Dewi Syafrani Arbi Sagala Gandhy, Abel Halimah Tus Sadiah Halimah Tus Sadiah Halimah Tus Sadiah Hamzah Ritchi Hari Gursida Hendro Sasongko Holyness Nurdin Singadimedja Indah Setiarini Erganda Johari, Razana Juhaida Juska Meidy Enyke Sjam Marimin , Monica Ani Lestari Muhammad Alam Mauludina Mutiara Puspa Widyowati Nyoman Adhi Suryadnyana Razana Juhaida Johari Retno Martanti Endah Lestari Rizky Fisa Abadi Salsabila Fakhirah Kirana Sjam, Juska Meidy Enyke Sunarta, Ketut Supriadi, Taufiq Suryadnyana, Nyoman Adhi Taufiq Supriadi Tjut Awaliyah Zuraiyah uswatun khasanah Vinna Oktaviani Yanto Sugianto Yetty Husnul Hayati Yuli Wahyuni Zahra Nur Azizah Kamilah Zaini, Oktori Kiswati Zul Azhar