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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Jurnal Ilmu Politik dan Komunikasi Kajian Akuntansi Journal of Accounting Auditing and Business International Journal of Financial, Accounting, and Management Khazanah Sosial JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat e-Jurnal Apresiasi Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi
Dede Abdul Hasyir
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH BIAYA KUALITAS TERHADAP PERTUMBUHAN PENJUALAN DAN PROFITABILITAS Kusmana, Muhammad Iqbal; Dahlan, Muhammad; Hasyir, Dede Abdul
JIPSI Jurnal Ilmu Politik dan Komunikasi Vol 8 No 2 (2018): Jurnal Ilmu Politik dan Komunikasi
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jipsi.v8i2.1337

Abstract

The study aims to analyze the effect of quality costs on sales growth and profitability in regionaldrinking water companies (PDAMs). This study uses a quantitative approach. The population inthis study is quality costs in 391 PDAMs throughout Indonesia with a sample of 325 PDAMs. Thedata used is annual data from the realization of quality costs, sales growth rates, and profitmargins for three years, namely from 2015 to 2017. The results of this study indicate that qualitycosts have a significant positive effect on PDAM sales growth, with the percentage of influenceequal to 66.7%, while the remaining 33.3% is influenced by other factors not observed in this studyand quality costs have a significant positive effect on PDAM profitability, with a percentage effectof 59.5%, while the remaining 40.5% is influenced by other factors not observed in this study.
PENGARUH PARTISIPASI ANGGARAN, JOB RELEVANT INFORMATION DAN MOTIVASI KERJA KEPADA KINERJA MANAJERIAL (STUDI KASUS PADA INSTANSI PEMERINTAHAN KOTA BANDUNG) Mandira, Alif; Hasyir, Dede Abdul
Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2019): Edisi November 2019
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v15i2.510

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh partisipasi penganggaran, informasi terkait pekerjaan, dan motivasi kerja terhadap kinerja manajerial, yang dilakukan di Kota Bandung. Data penelitian diperoleh melalui wawancara, kuesioner, dan dokumentasi, dengan total 45 kuesioner dikumpulkan. Metode analisis yang digunakan adalah analisis Regresi Sederhana dan Analisis Regresi Residual dibantu oleh perangkat lunak SPSS. Hasil penelitian ini menjelaskan bahwa: (1) Dari metode regresi linier sederhana, partisipasi penyusunan anggaran berpengaruh signifikan terhadap kinerja manajerial sebesar 71,7 persen. (2) Berdasarkan metode regresi linier berganda dengan menggunakan regresi berganda yang dimoderasi, Informasi Terkait Pekerjaan tidak memoderasi pengaruh pada partisipasi anggaran dan hubungan kinerja manajerial. Jumlahnya 45,6 persen tetapi tidak signifikan. (3) Berdasarkan metode regresi linier berganda dengan menggunakan regresi berganda yang dimoderasi, Motivasi Kerja memiliki pengaruh moderasi 76,6 persen terhadap partisipasi penganggaran dan hubungan kinerja manajerial dan jumlah ini signifikan. (4) Secara bersamaan, Partisipasi Anggaran, Informasi Terkait Pekerjaan, dan Motivasi Kerja berpengaruh positif terhadap kinerja manajerial.
The Effect of Interactive Performance Measurement System and Participatory Budgeting on Job Challenge and Their Impact on Managerial Performance Aditya, Fadly; Dahlan, Muhammad; Hasyir, Dede Abdul
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2345

Abstract

This research was conducted on State-Owned Enterprises in Indonesia. This study aims to determine the relationship between interactive performance measurement systems, participatory budgeting and managerial performance, as well as how the role of job challenges on other variables. By using primary data. Purposive sampling is used to determine the sample. The sample used in this study was 37 middle-level managers in SOEs in Indonesian. The analytical method used is the partial least squares structural equation modeling (PLS-SEM) method with SmartPLS. The results showed that the interactive performance measurement system and participatory budgeting had a significant positive effect on managerial performance either directly or indirectly mediated by job challenges.
ANALISIS MITIGASI RISIKO PENGHINDARAN BEA MASUK DAN PAJAK DALAM RANGKA IMPOR OLEH PELAKU BISNIS JASA TITIPAN BARANG DARI LUAR NEGERI Yesri, Alvi Rahmi; Hasyir, Dede Abdul
Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2020): Edisi April 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i1.635

Abstract

Fenomena maraknya bisnis jasa titipan di Indonesia dipicu oleh kemudahan akses bepergian ke luar negeri serta perkembangan penggunaan sosial media. Pada dasarnya, setiap barang yang masuk ke dalam negeri harus dilakukan pemeriksaan oleh petugas Bea Cukai untuk memastikan legalitas barang bawaan dan mengetahui kewajiban perpajakannya. Dalam bisnis jasa titipan, mitigasi risiko yang diimplementasikan oleh Direktorat Jenderal Bea dan Cukai digunakan untuk meminimalisir terjadinya penghindaran kewajiban perpajakan oleh pelaku bisnis jasa titipan. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan deskriptif. Pengumpulan data penelitian dilakukan dengan wawancara mendalam dan studi literatur. Hasil penelitian ini adalah (1) Penegakan hukum bisnis jasa titipan mengacu kepada Peraturan Menteri Keuangan Nomor: 203/PMK.04/2017 tentang Ketentuan Ekspor dan Impor Barang yang Dibawa oleh Penumpang dan Awak Sarana Pengangkut; (2) Mitigasi risiko dilakukan dengan profiling oleh Tim Analis yang didasarkan atas manifes penumpang, customs declaration, pemetaan negara, kerja sama lintas instansi, program anti-splitting, dan pengumpulan informasi.
Impact of Corporate Sustainability on Firm Value: Indonesian Context Muhammad Yusuf Shalihin; Harry Suharman; Dede Abdul Hasyir
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25834

Abstract

Sustainability reports emerge as a critical problem in the business world. Companies do not merely pursue profit maximization, but must pay attention to non-financial factors to maintain long-term growth. This study aims to investigate the relationship between company sustainability and company value. This study involved a sample of companies included in the proper index listed on the capital market and included in the category of 45 of the most actively traded companies (LQ45) on the Indonesia Stock Exchange with a study period of 2015-2018. Sample selection by purposive sampling method with the final results obtained 20 sample companies that meet the sample criteria. Then the data is tested with the Generalized Method of Moment (GMM) estimation model analysis method. The results of this study indicate that corporate sustainability has a positive effect on the value of market-based companies. This research implies that companies and the Indonesian government must pay attention to increasing sustainability reporting. Because it is proven to be used as a corporate strategy in improving long term performance and maximizing company value.
PENGARUH ENVIRONMENTAL COST DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE (Studi Kasus pada Perusahaan Sektor Pertambangan Peserta PROPER Periode 2012 – 2016) Lastri Meito Nababan; Dede Abdul Hasyir
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.03.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1016.499 KB) | DOI: 10.24843/EEB.2019.v08.i03.p03

Abstract

As a result of their activities, companies are demanded by stakeholders to perform in accordance with the concept of triple bottom line: financial aspects (profit), environment (planet), and social (people). This study aims to examine the effect of environmental costs and environmental performance on the company's financial performance. Environmental costs data are retrieved from the company's sustainability reports, environmental performance is then measured by PROPER ratings, and financial performance is proxied by return on assets (ROA). In addition, company size is employed as control variable. Through purposive sampling method, seven companies were selected in the mining industry sector in the period 2012-2016 as samples. This study uses multiple linear regression analysis to test the hypothesis. The results of the research both simultaneously and partially show that environmental costs and environmental performance have a significant influence on financial performance. It can be concluded that the greater the environmental cost and the better the environmental performance (PROPER) can increase the financial performance (return on assets) of the company. Firm size as a control variable is significantly associated with environmental costs and environmental performance. The hypothesis formulated in this study was accepted and has been supported by statistical research results.
ANALISIS PENGARUH PENDAPATAN PERKAPITA DAN TINGKAT INFLASI TERHADAP PENERIMAAN PAJAK HIBURAN DENGAN TINGKAT KONSUMSI SEBAGAI VARIABEL INTERVENING Mulyani Mulyani; Dede Abdul Hasyir
Kajian Akuntansi Volume 17, No. 1, 2016
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v15i2.2866

Abstract

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Optimalisasi Sistem Agribisnis Kopi Garut Ahmad Choibar Tridakusumah; Dika Supyandi; Mahra Arari Heryanto; Adi Nugraha; Dede Abdul Hasyir Hasyir
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.985 KB) | DOI: 10.54951/comsep.v3i1.188

Abstract

The coffee commodity planted by KTH LMDH Kramatjaya member farmers in Garut Regency has good quality, supported by representative coffee processing production facilities but has not been utilized optimally. Therefore it is necessary to carry out Pengabdian Kepada Masyarakat (PKM) regarding the optimization of the coffee agribusiness system. . The PKM method uses the Participatory Rural Appraisal (PRA) approach and the applied Good Agricultural Practices (GAP) at the production and processing stages. PKM results show that the production has not yet reached the optimal level of productivity. The post-harvest treatment of coffee harvest processing has not applied the GAP principle. The PKM activity that has been implemented is online training as an effort to increase access and demand for coffee. In addition, activities are being carried out to design portable drying beds. The next PKM activity plan includes training and mentoring related to online marketing strategies and training on the use of portable drying beds.
Ketidakpastian Permintaan Pelanggan Sebagai Pemicu Manajemen Persediaan Dengan Pendekatan Analisis FSN Nisa, Farhatun; Suharman, Harry; Abdul Hasyir, Dede
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.777 KB) | DOI: 10.36418/syntax-literate.v5i4.1067

Abstract

Peran manajemen persediaan adalah tentang keseimbangan dalam kaitannya dengan minimalisasi total biaya dan mengembangkan kepuasan pelanggan. Peran-peran ini tidak sederhana, dikarenakan dampak yang terlibat dan peristiwa yang terputus-putus pada kasus ketidakpastian permintaan dari pelanggan. Hubungan antara manajemen persediaan dan permintaan yang tidak pasti harus diakui oleh manajemen untuk memenuhi permintaan dan agar persediaan berada pada tingkat terbaiknya. Penelitian ini bertujuan untuk memberikan ide perbaikan atas permasalahan yang terjadi di dalam perusahaan manufaktur dalam menghadapi permasalahan persediaan yang diakibatkan oleh ketidakpastian permintaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif menggunakan wawancara untuk memahami konteks dari mengukur dan mengelola proses kinerja perusahaan atas fenomena yang detail atas proses dan kasus-kasus yang terjadi. Hasil penelitian ini diharapkan dapat menunjukkan bahwa analisis FSN (Fast Moving, Slow Moving dan Non Moving) dapat membantu perusahaan sebagai bentuk improvement metode penyelesaian masalah dengan tujuan untuk mempertahankan daya saing menggunakan kreativitas ide perbaikan. Kata kunci: Manajemen Persediaan, Analisis FSN, Ketidakpastian Permintaan
ANALISIS PENERAPAN MFCA (MATERIAL FLOW COST ACCOUNTING) PADA INDUSTRI MANUFAKTUR (Studi Kasus Pada PT. Unipres Indonesia) Rizal Alfian; Hamzah Ritchi; Dede Abdul Hasyir
Jurnal Apresiasi Ekonomi Vol 8, No 1 (2020)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.092 KB) | DOI: 10.31846/jae.v8i1.274

Abstract

Abstrak. Penelitian ini menganalisis tentang penerapan material flow cost accounting (MFCA) pada industri manufaktur dengan unit analisis PT. Unipres Indonesia. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan material flow cost accounting pada industri manufaktur yang dititikberatkan pada PT. Unipres Indonesia. Penerapan MFCA ditinjau berdasarkan framework (Pasal 5, ISO 14051:2011) yang terdiri dari pusat kuantitas (quantity center), keseimbangan material (material balance), alokasi biaya (cost allocation) dan model aliran material (material flow model). Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Sumber data yang digunakan berupa wawancara dan dokumentasi. Analisis data yang digunakan adalah analisis data menurut Miles dan Huberman dengan triangulasi sumber dan member checking sebagai uji validitas dan reliabilitas data. Hasil penelitin dapat disimpulkan bahwa  penerapan MFCA di PT. Unipres Indonesia sudah dilakukan secara optimal berdasarkan empat aspek yang diukur quantity center, material balance, cost allocation dan material flow model. Hasil penerapan MFCA menunjukkan bahwa perusahaan memiliki biaya kerugian material dari biaya energi, biaya sistem dan biaya material sebesar Rp Rp. 650.325 untuk setiap produk suku cadang yang diproduksi
Co-Authors Aat Ruchiat Nugraha Adi Nugraha Aditya, Fadly Ahmad Choibar Tridakusumah Budiman, Lucky Satria Diah Fatma Sjoraida Dika Supyandi Dini, Fanji Indra Julian Fitri Leris Febriana Sianturi Hamzah Ritchi Harry Suharman Iriana Bakti Kusmana, Muhammad Iqbal Lastri Meito Nababan M. Fatah Wiyatna Mahra Arari Heryanto Mandira, Alif Memed Sueb Muhammad Dahlan Muhammad Yusuf Shalihin Mulyani Mulyani Nabilla Aufa Utari Nisa, Farhatun Pera - Yulianingsih Rizal Alfian Saputra, Jumadil Suharman, Harry Syahirah, Sheila Najla Wahyudin Zarkasyi Yadiati, Winwin Yanti Setianti Yesri, Alvi Rahmi Zara Sita N.