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All Journal Buletin Studi Ekonomi E-SOSPOL JURNAL ADMINISTRASI BISNIS Ekspektra: Jurnal Bisnis & Manajemen SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Cakrawala: Jurnal Litbang Kebijakan JAE (Jurnal Akuntansi dan Ekonomi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Valid Jurnal Ilmiah International Journal of Religious and Cultural Studies Anakes: Jurnal Ilmiah Analis Kesehatan Jurnal Akuntansi Keuangan dan Bisnis Journal of Universal Community Empowerment Provision Jurnal Administrasi Bisnis
Aryo Prakoso
Fakultas Ilmu Sosial Dan Ilmu Politik, Universitas Jember
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Social Sciences Other

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Pengelolaan Keuangan Laba Rugi pada Home Industry Alat Musik UD Kayu Mas Balung, Jember Puspitaningtyas, Erlinda; Toha, Akhmad; Prakoso, Aryo
e-Sospol Vol 4 No 2 (2017): Kelembagaan Pengelolaan Sampah Berbasis Komunitas
Publisher : University of Jember

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Abstract

Abstract Finance management is aimed at finding out the finance position of a company so as to reveal finance condition, which serves as the cornerstone in business decision making. Finance management also functions as an evaluation tool to business appropriateness in order to assess its accountability, probe its finance condition related to profit and loss, control business finance, and meet the obligation as citizen to pay tax. The finance condition aforementioned is germane to the administration of profit-and-loss finance which complies with the procedure as well as standard stipulated in Law number 20 of 2008, concerned with the obligation of home industry to carry out finance management as regulated in The Finance Standard of Entity with no Public Accountability (commonly known as SAK ETAP) to put home industry at ease when dealing with finance management. This research was projected to explain profit-and-loss finance management at UD Kayu Mas Balung, a home industry specializing on music instrument, in Jember district. The research employed qualitative method, coupled with descriptive analysis. The research findings revealed the profit-and-loss finance management which already complied with the very standard due to improvement on several production processes and the documents of finance administration carried out by the business owner.
Pengaruh Inflasi dan BI Rate terhadap Indeks Harga Saham Gabungan (Studi Kasus pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015) Maslikha, Henik; Puspitaningtyas, Zarah; Prakoso, Aryo
e-Sospol Vol 4 No 1 (2017): Komodifikasi Tubuh Perempuan di Instagram
Publisher : University of Jember

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Abstract

Abstract Investors in economic motive will afford to invest in stock of company that can provide profit and dividends. Capital market participants will observe the movement of the Composite Stock Price Index on the stock exchange as one of viewpoints to invest. Stock price index is influenced by several factors, such as inflation rate, interest rate, exchange rate. In analyzing theComposite Stock Price Index, the researcher only limited on the inflation and BI ratevariables. This research aims to know the effect of inflation and BI rate on Composite Stock Price Index (a case study on the property and real estate companies registered on the Indonesia Stock Exchange in period of 2011-2015). This research used a quantitative approach. 40 companies and real estate properties were taken as the samples which were obtained by using purposive sampling. Data were analyzed by using multiple linear regression method. The research results indicated that inflation did not affect the Composite Stock Price Index while BI rate significantly affected on the Composite Stock Price Index. Inflation and BI rate showed the result of 10.3% which means that the variation of inflation and BI rate variablesaffectedthe Composite Stock Price Index while the remaining of 89.7% was affected or caused by other factors that were not included in this research model.
PERANCANGAN KALKULASI BIAYA PRODUKSI DI USAHA CIPTA MANDIRI Prakoso, Aryo; Wardhaningrum, Oktaviani Ari
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol 2 No 1 (2019): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/syukur_vol2/is1pp47-61

Abstract

Kesilir Village, Wuluhan District, Jember Regency is one of the villages that is expected to have village independence. The main program for developing cooperation between Universitas Jember and local villages through thematic KKN programs is the development of tourism villages and prosperous entrepreneurs. One of the independent businesses in this village is Usaha Cipta Mandiri, a home industry that is engaged in furniture manufacturing. The products produced are heterogeneous and can be tailored to the needs of consumers. The products produced are furniture, chairs, tables, cabinets, door leaves, shutters and so on. Usaha Cipta Mandiri serves consumers from around the city in the Besuki Residency. Even though the entrepreneur has the tagline What You Order We Do, in accordance with the wishes of the client, this business still has a fundamental weakness in its business, namely a cost management system that is not measured and recorded. Solutions offered by the above problems, through the collaboration of the University of Jember service team and the involvement of students with Cipta Usaha Mandiri partners, by designing accounting records in a simple way using Microsoft Excel program. The target of this activity is accounting software manufacturing with Microsoft Excel platform. Keywords: independence, production costs, manufacturing accounting
Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi Puspitaningtyas, Zarah; Prakoso, Aryo; Masruroh, Andaratul
JURNAL ADMINISTRASI BISNIS (JAB) Vol 9, No 3 (2019)
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.9.3.2019.25120.1-17

Abstract

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.
Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2012-2016 Puspitaningtyas, Zarah; Lestari, Oktavia Dwi; Prakoso, Aryo
Ekspektra : Jurnal Bisnis dan Manajemen Vol 2, No 1 (2018)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.964 KB) | DOI: 10.25139/ekt.v2i1.700

Abstract

Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap profitabilitas.Corporate Social Responsibility (CSR) diproksikan ke biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan, sedangkan profitabilitas diproksikan ke Return On Assets (ROA). Studi ini menggunakan pendekatan deskriptif kuantitatif. Analisis data menggunakan metode regresi linier berganda. Populasi adalah seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek  Indonesia (BEI), selanjutnya sampel dipilih menggunakan teknik purposive dan diperoleh 9 perusahaan. Berdasarkan hasil analisis, pada tingkat signifikansi 5% menunjukkan bahwa secara parsial biaya kesejahteraan karyawan berpengaruh signifikan terhadap profitabilitas. Sedangkan, biaya kemitraan dan biaya bina lingkungan tidak berpengaruh terhadap profitabilitas. Uji simultan menunjukan bahwa biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan berpengaruh signifikan terhadap profitabilitas. The Implementation of Corporate Social Responsibility to Profitability of Consumer Goods Companies Listed on Indonesia Stock Exchange 2012-2016AbstractThe objective of this study is to analyze the influence of Corporate Social Responsibility (CSR) on profitability. Corporate Social Responsibility (CSR) is proxied to employees' welfare costs, partnership costs, and environmental development costs, while profitability is proxied to Return On Assets (ROA). This study uses a quantitative descriptive approach. Data analysis using multiple linear regression method. The population is all consumer goods companies listed on the Indonesia Stock Exchange (IDX), then the sample is selected using purposive techniques and obtained 9 companies. Based on the analysis, at a significance level of 5% indicates that partially the cost of employee welfare has a significant effect on profitability. Meanwhile, the cost of partnership and environmental development cost has no effect on profitability. Simultaneous test shows that employee welfare cost, partnership cost, and environmental development cost have significant effect to profitability.
Pengaruh Inflasi, Suku Bunga, Dan Produk Domestik Regional Bruto Terhadap Penyaluran Kredit Pada Bank Perkreditan Rakyat Di Indonesia (The Effect of Inflation, Interest Rate, and Gross Regional Domestic Product on Credit Distribution at Rural Banks in Ind Khotimah, Khusnul; Toha, Akhmad; Prakoso, Aryo
e-Sospol Vol 6 No 1 (2019)
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-sos.v6i2.11558

Abstract

AbstractThe increasing economic activity indicates that community business activities have increased. If this condition continues for a long time, the economy in Indonesia will move in a better direction. Banking has an important role in maintaining national economic stability. A way that can be done by banks is to collect and to distribute funds from the community to the community. This research was conducted to know the effect of inflation, interest rate, and GRDP (Gross Regional Domestic Product) on credit distribution at rural banks in Indonesia for the period of 2014-2017. This associative research employed a quantitative approach. A sample of 33 from the total population of 1643 was determined purposively. Data which were based on secondary data were analyzed by using multiple linear regression method. The findings indicated that inflation had no effect partially on credit distribution, whereas interest rate and GRDP had a significant effect on credit distribution. Inflation, interest rate, and GRDP affected simultaneously the credit distribution.Keywords: Credit Distribution, Inflation, Interest Rate, and GRDP
Pengaruh Literasi Keuangan terhadap Kinerja UMKM se-Eks Karesidenan Besuki Jawa Timur Aryo Prakoso
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Most of the micro, small, and medium enterprises (MSMEs) still need difficulties to grow, develop, and be consistent in doing business. Important information about finance, market dynamics, competitors, and management of governance is still prevalent in the MSME level. The fundamental problem is the low management ability in managing information and processing financial data. SMEs who are less aware of corporate governance and business management. Efforts to enrich the knowledge of financial management through financial literacy. Strategic initiatives in the management and sustainability of MSMEs can be through the education of businesses towards the level of expertise and ability to receive commercial information so that that management will develop. The object of this research is MSMEs in the coastal areas Eks-Besuki Karesident, of Jember, Bayuwangi, and Situbondo. This research uses quantitative methods, exogenous variables which are used are financial literacy with financial indicators, investment, savings, conversely endogenous variables are used to improve performance with indicators of quality, results, cost efficiency, and employee relations. Analysis using Structural Equation Modeling. The results obtained by financial literacy have a significant effect on the performance of MSMEs, the results of their assessment of the level of understanding of financial literacy at MSMEs in the former residence of Besuki can improve the performance of MSMEs
The Meaning of Profit in Tota'an Doro Pendalungan Culture: an Ethnographic Study Akhmad Thoha; Aryo Prakoso
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.03

Abstract

The purpose of this research is to describe one of Pendalungan culture, Tota'an Doro, as a unique culture that still exists, and to explore the meaning of profit. In Pendalungan Tota'an Doroculture, pigeons are released together by the contestant of the race or the community member, beginning with the release of two pigeons from two regions as the symbol of a bride. This research employed qualitative methods of ethnography approach to elucidate how the culture occurs and exists up to this day. To obtain valid and reliable data, interviews involving the leader of pigeon lovers in Wirolegi and other sub-districts were conducted. Through various stages of data analysis, namely data reduction, data grouping, interpretation, it is found that Tota'an Dorodoes not provide adequate financial gain because the treatment cost is greater than the income earned. However, pigeon lovers gain non-financial benefits by attaining friends and relatives, achieving satisfaction as a participant, getting lottery, and exchanging information related to pigeon. This set of explanations suggests that Pendalungan Tota'an Doro culture focuses more on non-financial gains, specifically kinship and familial communication.
PENGARUH TINGKAT PENDIDIKAN PEMILIK, SKALA USAHA, UMUR USAHA TERHADAP PEMANFAATAN INFORMASI KEUANGAN Ariska Tri Febriyanti; Zarah Puspitaningtyas; Aryo Prakoso
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p10

Abstract

The Influence of Owner’s Education Level, Business Scale, Business Age Toward The Utilization of Financial Information. The aim of this research is to identify the the influence of owner’s education level, business scale, business age toward the utilization of financial information of the small and medium business in Jember district (empirical study of restaurants and food houses). This research is done by distributing questionnaires to restaurants and food houses’ owner as much as 30 owners. The data analysis technique used in this study is multiple linear regression analysis. The result of this research shows that the owner’s education level has significant effect toward utilization of financial information of the small and medium business in Jember district (empirical study of restaurants and food houses).
The Influence of Liquidity, Leverage and Profitability Ratio on Finansial Distress: (On Real Estate and Property Companies Listed in Indonesia Stock Exchange in 2015-2017) Fatimah Fatimah; Akhmad Toha; Aryo Prakoso
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.785 KB) | DOI: 10.33395/owner.v3i1.102

Abstract

This study investigates the role of the financial ratio in predicting financial distress which has an important role in preventing bankruptcy. This study aims to know the influence of liquidity, leverage, and profitability ratios on financial distress (on real estate and property companies listed in Indonesia Stock Exchange in 2015-2017). 45 companies listed in Indonesia Stock Exchange from 2015 to 2017 were examined by using 135 units of analysis. Prediction model used was logistic regression technique with purposive sampling method. The findings indicated that there was no influence of liquidity (current ratio) on financial distress. There was a positive influence of leverage (total dept. on total assets) on financial distress. However, there was a negative influence of profitability (net profit margin) on financial distress.
Co-Authors AA Sudharmawan, AA Akhmad Thoha Akhmad Toha Akhmad Toha Andaratul Masruroh Ariska Tri Febriyanti Bidhari, Sandhika Cipta Fatimah Fatimah GALIH WICAKSONO Husnul Hatimah Iwan Triyuwono Karyadi, Hari khusnul khotimah Kristianingsih, Yuli Lestari, Oktavia Dwi Lilik Purwanti Lokaprasida, Prameshi Maslikha, Henik Masruroh, Andaratul Melinda Ibrahim Ningrum Suryadinata Nur Anisah Nur Faizin Nurcahyaning Dwi Kusumaningrum Oktaviani Ari Wardhaningrum Pratiwi, Cindy Dui Puspitaningtyas, Erlinda Rahayu, Cahyawati Ratna Aprilia Setia Rini Rebecha Prananta, Rebecha Septa Lukman Andes Sugeng Iswono Toha, Akhmad Wahono, Puji Yeni Puspita Zarah Puspitaningtyas