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All Journal Buletin Studi Ekonomi E-SOSPOL JURNAL ADMINISTRASI BISNIS Jurnal Kajian Akuntansi 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 Madani : Indonesian Journal of Civil Society Anakes: Jurnal Ilmiah Analis Kesehatan International Journal of Business, Law, and Education 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Social Sciences Other

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PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017) Ratna Aprilia Setia Rini; Zarah Puspitaningtyas; Aryo Prakoso
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.964 KB) | DOI: 10.22441/profita.2018.v11.03.001

Abstract

The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable. Keywords: current ratio, total asset turnover, debt to equity ratio, return on asset, price to book value
PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENEKAN ANGKA KREDIT MACET (Studi Kasus pada PT. FIFGROUP Kantor Cabang Jember) Ningrum Suryadinata; Akhmad Toha; Aryo Prakoso
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2960.489 KB) | DOI: 10.22441/profita.2018.v11.02.003

Abstract

This study aims to explain and describe the role of internal control system of PT. FIFGROUP Branch Office in Jember for pressing the number of bad loans. This research is a descriptive research with qualitative approach. Types of data used are quantitative and qualitative data. Quantitative data is a company credit report. Qualitative data in the form of data relating to the state of the company in the form of and supporting factors in the environment that is not in the form of figures in the form of general overview of the company and types of products sold, data collected by observation, interview, documentation, and triangulation, then analyzed by data reduction, display data, and conclusion drawing / verification and describe credit report and interview result. The results showed that the role of internal control system as the controlling of credit management performance applied by PT. FIFGROUP Jember Branch Office is still less than optimal in suppressing the number of bad loans. The first is the element of the control environment, which is contained in the management indicators are more concerned with the environmental factors of the office. Factors that cause bad loans in this element exist in two factors, the first is the internal factors and external factors. Both factors are causing an increase in the trend of problematic accounts receivable on DANASTRA, SPEKTRA and FIFASTRA products in 2016 and 2017. Other deficiencies, there is in the element of control activities that is less optimal in checking the data history of prospective borrowers and checking process on debtors DANASTRA on business development
PERANCANGAN KALKULASI BIAYA PRODUKSI DI USAHA CIPTA MANDIRI Aryo Prakoso; Oktaviani Ari Wardhaningrum
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 | Full PDF (1917.394 KB) | DOI: 10.22236/syukur_vol2/is1pp47-61

Abstract

Desa Kesilir Kecamatan Wuluhan Kabupaten Jember merupakan salah satu desa yang diharapkan memiliki kemandirian desa. Program utama pengembangan kerjasama Universitas Jember dengan desa setempat melalui program KKN tematik adalah pengembangan desa wisata dan wirausaha sejahtera. Salah satu usaha mandiri di desa ini adalah Usaha Cipta Mandiri, merupakan industri rumah tangga yang bergerak dalam bidang manufaktur permebelan. Produk yang dihasilkan bersifat heterogen dan dapat disesuaikan dengan kebutuhan konsumen. Produk yang dihasilkan berupa mebel yaitu kursi, meja, lemari, daun pintu, daun jendela dan lain sebagainya. Usaha Cipta Mandiri melayani konsumen dari masyarakat sekitar sampai beberapa kota di Karesidenan Besuki. Walaupun pengusaha dengan tagline Apa Yang Anda Pesan Kami Kerjakan, sesuai dengan keinginan klien, usaha ini masih memiliki kelemahan mendasar dalam usahanya, yaitu sistem manajemen perhitungan biaya yang tidak terukur dan tercatat. Solusi yang ditawarkan permasalahan di atas, melalui kerjasama tim pengabdian Universitas Jember beserta keterlibatan mahasiswa dengan mitra Cipta Usaha Mandiri, dengan perancangan pencatatan akuntansi secara sederhana menggunakan program microsoft excel Adapun target luaran dari kegiatan ini adalah software akuntansi manufaktur dengan platform microsoft excel Kata kunci: kemandirian, biaya produksi,akuntansi manufaktur
ANALISIS PRODUK EFEK BERAGUNAN ASET SYARIAH DAN PERBANDINGANNYA DENGAN KONVENSIONAL Nur Faizin Muhith; Aryo Prakoso; Nur Anisah; Husnul Hatimah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article is a literature review that aims to describe, explain, and answer in more detail the problems of conventional Asset-Backed Securities (ABS) and compare them with sharia ABSs. From the results of the literature review, it is known that conventional ABS and sharia ABS are not much different in concept. Sharia ABS in its issuance is still based on sharia principles. Furthermore, there are two sharia ABSs, namely Collective Counter Investment (CCI), the second ABS issued by asset financial institutions. The difference between the two lies in the issuer and the assets that form the basis of the Islamic Securities issuer. The result of this paper is that it can increase literacy, especially in asset-backed securities products, and provide direction for further research.
Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga terhadap Return Saham Perusahaan Manufaktur Septa Lukman Andes; Zarah - Puspitaningtyas; Aryo Prakoso
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.495 KB)

Abstract

Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi dibandingkan dengan nilai beli saham, disebut capital gain. Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kurs rupiah dan suku bunga terhadap return saham perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016, yaitu sejumlah 144 perusahaan. Berdasarkan teknik purposive sampling dipilih sampel penelitian sejumlah 50 perusahaan manufaktur. Analisis data dilakukan berdasarkan data sekunder, yaitu berupa ringkasan laporan keuangan dari perusahaan yang terpilih sebagai sampel penelitian. Selanjutnya, data dianalisis menggunakan metode regresi linier berganda. Hasil analisis menunjukkan bahwa hanya kurs rupiah yang berpengaruh terhadap return saham, sedangkan inflasi dan suku bunga tidak berpengaruh terhadap return saham perusahaan manufaktur.
Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi Zarah Puspitaningtyas; Aryo Prakoso; Andaratul Masruroh
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i3.1-17

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.
PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
CAKRAWALA Vol 11, No 2: Desember 2017
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1475.867 KB) | DOI: 10.32781/cakrawala.v11i2.19

Abstract

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.
Research Transformation through Multi-Paradigm Methodology Training for Undergraduate Accounting Students Triyuwono, Iwan; Purwanti, Lilik; Prakoso, Aryo; Ibrahim, Melinda
Journal of Universal Community Empowerment Provision Vol. 4 No. 1 (2024): Journal of Universal Community Empowerment Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jucep.v4i1.371

Abstract

The exploration of scientific disciplines is not only monodisciplinary but has developed into transdisciplinary, even multidisciplinary. Faculty of Economics and Business Universitas Brawijaya is a producer of scientific research, but unfortunately undergraduate students still have limitations related to multi-paradigm research methodology. The implementation of this Multiparadigm Methodology Training activity aims to provide an understanding of alternative methodologies in research using qualitative methods for accounting undergraduate students. The main focus is to increase students' understanding and awareness of Multiparadigm Research Methodology. the techniques used in this PKM activity are pre-test, material presentation, post-test, and question and answer discussion. The method for assessing the success of this activity uses different tests from the pretest and post-test results. The data results will be tested using a paired sample t test with the object of this PKM research, namely undergraduate accounting students of FEB Universitas Brawijaya who attended the activity. The results of the t-test show that (1) descriptive analysis of the average value shows an increase from 59.2 to 94.1; (2) The statistical test results show that there is a significant difference between the pre-test and post-test, which indicates that there is a significant effect after the treatment. The statistical test results confirm that there is a significant effect on the participants' scores before and after receiving the treatment, as well as a significant increase in the participants' average scores, which shows that the exposure to the materials provided is quite effective in improving their understanding in Qualitative Methods Training. The implication of this research is that participants have a broader insight into muti-paradigm methodology and can apply it in research.
Pengaruh Kesadaran dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Prakoso, Aryo; Wicaksono, Galih; Iswono, Sugeng; Puspita, Yeni; Bidhari, Sandhika Cipta; Kusumaningrum, Nurcahyaning Dwi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5424.126 KB) | DOI: 10.29407/jae.v4i1.12616

Abstract

Kepatuhan wajib pajak dalam membayar pajak merupakan faktor penting bagi sebuah negara dalam pembangunan. Salah satu fungsi pajak merupakan sebuah alat untuk menyejahterakan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesadaran dan pengetahuan wajib pajak terhadap tingkat kepatuhan wajib pajak, serta peran dari Pemerintah Kabupaten Banyuwangi dalam meningkatkan kepatuhan wajib pajak. Objek dari penelitian ini adalah wajib pajak restoran yang ada di Kabupaten Banyuwangi, dengan mengambil sampel sejumah 60 restoran. Penelitian ini menggunakan data sekunder, yaitu dengan cara membagikan kuesioner kepada wajib pajak restoran. Metode analisis data menggunakan regresi liniear berganda. Hasil dari penelitian ini adalah tingkat kesadaran dan pengetahuan wajib pajak secara bersama-sama berpengaruh signifikan terhadap tingkat kepatuhan. Namun secara parsial, hanya variabel tingkat pengetahuan wajib pajak yang berpengaruh signifikan terhadap kepatuhan wajib pajak.
Gambaran Indeks Eritrosit Pada Penderita Tuberkulosis Paru di Rumah Sakit Umum Mary Cileungsi Bogor Kristianingsih, Yuli; Rahayu, Cahyawati; Prakoso, Aryo; Pratiwi, Cindy Dui
Anakes : Jurnal Ilmiah Analis Kesehatan Vol. 10 No. 2 (2024): ANAKES: Jurnal Ilmiah Analis Kesehatan
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/anakes.v10i2.2370

Abstract

Tuberculosis is a chronic disorder that spreads to several organs. It is caused by bacteria (Mycobacterium tuberculosis), which primarily affects the lungs. Cases remain high in the community, making it a global health issue. Tuberculosis can cause hematological disorders, affecting hematopoietic progenitor cells and plasma components, particularly erythrocytes. The examination of erythrocyte indices in pulmonary tuberculosis patients aims to determine the type of anemia. The purpose of this study is to describe the erythrocyte index values in pulmonary tuberculosis patients at Mary Cileungsi General Hospital, Bogor. This study is quantitative research using secondary data collected from medical records and then processed. The study involved 80 tuberculosis patients. The results showed that 48 patients (60%) had normal MCV, 30 patients (37%) had low MCV, and 2 patients (3%) had high MCV. For MCH, 48 patients (60%) had normal values, 30 patients (37%) had low values, and 2 patients (3%) had high values. Regarding MCHC, 69 patients (86%) had normal values, 8 patients (10%) had low values, and 3 patients (4%) had high values. The study concluded that there was an increase in erythrocyte indices in tuberculosis patients, both male and female, with an increase across all age groups. It is recommended to take medication regularly to reduce the risk of transmission. Additionally, this information can be useful in conducting erythrocyte index examinations to detect and prevent early indications of anemia. Keywords : Anemia, Erythrocyte index values, Pulmonary tuberculosis patients
Co-Authors AA Sudharmawan, AA Akhmad Thoha Akhmad Toha Akhmad Toha Andaratul Masruroh Ariska Tri Febriyanti Bidhari, Sandhika Cipta Diah Hari Suryaningrum Fatimah Fatimah GALIH WICAKSONO Hakim Hakim Husnul Hatimah Iwan Triyuwono Karyadi, Hari khusnul khotimah Kristianingsih, Yuli Lestari, Oktavia Dwi Lilik Purwanti Lokaprasida, Prameshi Maslikha, Henik Masruroh, Andaratul Melinda Ibrahim Nasyi’ah, Eny Zuhrotin 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 Suhartono Thalib, Najdah Toha, Akhmad Wahono, Puji Yeni Puspita Zarah Puspitaningtyas Zuhrotin Nasyi’ah, Eny