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All Journal International Journal of Power Electronics and Drive Systems (IJPEDS) TEKNIK Jurnal Teknologi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Coopetition : Jurnal Ilmiah Manajemen Journal of Technomaterial Physics Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal PkM MIFTEK
Heri Nugraha
STMIK AMIKOM Yogyakarta
Religion Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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ANALISIS PENGENDALIAN INTERNAL DALAM UPAYA MENINGKATKAN PERFORMA PIUTANG Nugraha, Heri
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 4 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia 
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

Penelitian tentang Analisis Sistem Pengendalian Internal Dalam Upaya Meningkatkan Performa Piutang. Hasil penelitian menunjukkan, bahwa pengendalian internal pada koperasi simpan pinjam rukun ikhtiar belum efektif karena melaksanakan 5 komponen dengan beberapa prinsip serta point of view menurut teori COSO saja, adapun faktor-faktor penyebab meningkatnya piutang tak tertagih ada dua faktor yaitu faktor internal dan eksternal dan yang paling sering terjadi adalah anggota yang mengatasnamakan pinjaman untuk anggota lain, kemudian perlakuan akuntansi piutang yang diterapkan dapat dikatakan hampir memenuhi ketentuan SAK ETAP hanya saja koperasi tidak melakukan penyisihian piutang tak tertagih dan upaya dalam meningkatkan performa piutang pada Koperasi Simpan Pinjam Rukun Ikhtiar ini dilakukan adalah dalam pengelolaan piutang, pengelolaan pelayanan, serta pengelolaan kas dan bank.
Synthesis and Characterization of Cu-Cr-O Phase with H2SO4 Solvent Using Sol-Gel Method Rangkuti, Yusridah; Humaidi, Syahrul; Maulid, Nurul; Imaduddin, Agung; Herbirowo, Satrio; Nugraha, Heri; Darsono, Nono
Journal of Technomaterial Physics Vol. 5 No. 1 (2023): Journal of Technomaterial Physics
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jotp.v5i1.10897

Abstract

This study used the cast-in-situ method to make concrete based on rice husk ash and pineapple leaf fiber. Rice husk ash and pineapple leaf fiber were used as the cement substitutes with different variations: 0%, 2.5%, 5%, and 7.5%. Parameters examined in this study included density, porosity, water absorption, flexural strength, and compressive strength using a universal testing machine and Material Testing equipment, which were then analyzed morphologically using SEM-EDX. The result showed a density of  2.510 × 103 − 2.451 × 103 kg/m3, porosity of 7.64 – 5.73 %, water absorption of 0.296 % – 0.243 %, compressive strength of 23.66 – 16.45 MPa, flexural Strength of 33.3 – 25.3 MPa. The morphological analysis showed that the rice husk ash and pineapple leaf fiber addition was responsible for the concrete's porous structure in this study has a porous structure. The EDX analysis result exhibited a high carbon percentage.
PENGARUH NON PERPFORMING LOAN (NPL) dan NET INTEREST MARGIN (NIM) TERHADAP RETURN ON ASSET (ROA) bank bjb Periode Tahun 2013-2017 Nugraha, Heri; Iis, Komariah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (885.241 KB) | DOI: 10.32670/fairvalue.v1i1.5

Abstract

Financial performance has become one of the considerations about the condition of a bank. Many factors affect the financial performance of a bank. Therefore, this study examines the effect of Non Performing Loan (NPL) and Net Interest Margin (NIM) of the Return On Asset ( ROA) in bank bjb 2013-2017. Data analysis method used is multiple linear regression analysis which is previously performed classical assumption, such as normality test, multicollinearity test, autocorrelation test, and heteroskedastisitas test. Hypothesis testing by using the F test and t test. The Results from this study indicates that NPL significant negative effect on ROA. NIM significant positive effect on ROA. The amount of determination degree test (Adjusted R Square) is equal to 0.793, that means the independent variable such as NPL and NIM have the impact on ROA of 79,3% . Meanwhile, the remaining 20,7% is explained by other variables outside the model of this study .
Narsisme Dalam Menyusun Laporan Keuangan: : Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023 Setiajatnika, Eka; Nugraha, Heri; Gunadi, Trida
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5161

Abstract

Financial reports serve as a key tool in economic decision-making, but can be influenced by psychological factors such as narcissism, which has the potential to change the way reports are prepared to highlight company performance. This study examines the influence of narcissism on the preparation of financial statements in five large manufacturing companies listed on the IDX, namely PT Astra International Tbk, PT Unilever Indonesia Tbk, PT Gudang Garam Tbk, PT Indofood CBP Sukses Makmur Tbk, and PT Semen Indonesia Tbk, during the period 2022-2023. The purpose of this study is to analyze whether narcissism affects the preparation of financial statements, as well as identify signs of narcissism in reports that can affect stakeholder perceptions. The study used quantitative methods by analyzing secondary data in the form of annual reports and company finances, and using regression to measure the relationship between narcissism and financial report quality. The results show that narcissism does have the potential to influence the preparation of financial reports, which is related to efforts to improve the company's image. This finding is important to remind companies of the importance of transparency and ethics in financial reports, in order to maintain the integrity of information provided to stakeholders.
KKN Tematik Pemanfaatan Platform Digital Sebagai Solusi Kemajuan Ekonomi Desa Cinunuk Kurniawan, Wahyu Andreyas; Amrulloh, Muhammad Fawaz; Shidiq, Rifky Muhammad; Ismail, Genta Awaludin; Ihsan, Hilmi Muhammad; Rahman, Azril Januar; Tio, Ayank; Lestari, Rika; Fadilah, Raudhatul; Qoriah, Kysti; Dinama, Mahesa Mahardika; Ulum, Rizki Saepul; Setiawan, Wahyu; Suryana, Zalfa Amali; Utami, Pramita; Kholly, Ervitha Nur; Rahayu, Ayu Sri; Nugraha, Heri; Sulistiawati, Meisi; Fitriani, Ajeng Ayu
Jurnal PkM MIFTEK Vol 4 No 1 (2023): Jurnal PkM MIFTEK
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/miftek/v.4-1.1323

Abstract

The Field Work Lecture was held in Hamlet One, Cinunuk Village, Wanaraja District, Garut Regency, West Java for 4 weeks starting from August 1 to August 31, 2022. Hamlet One, Cinunuk Village was the village chosen to be the KKN target village. The village's abundant potential is one of the main aspects of KKN implementation in order to increase village economic progress by developing tourist objects. KKN begins with village observations to see the potential of the village which will be the main target in the implementation of KKN. Sequentially designed programs start with discussions between KKN groups, village officials, and the local community, and specifically those that directly intersect with the designed programs. The implementation of the KKN program is carried out in a balanced manner starting with planning, implementation, and evaluation at the end of each program. The results achieved from the entire KKN program include developing community skills and helping to develop human resources to increase the potential of the local village. The literacy program is also implemented to improve the village economy by developing quality digital-based tourist objects. In the environmental field, the development of the promotion concept through digital platforms received a response and active participation from the residents of hamlet one, Cinunuk Village, Wanaraja District, Garut Regency, West Java.
Co-Authors Afni Nurafiani Agung Imaduddin, Agung Amrulloh, Muhammad Fawaz Aryono, Nur Aryanto Damara, Dio Randa Dianti, Dwie Vannia Dinama, Mahesa Mahardika Eka Setiajatnika Fadilah, Raudhatul Fitriani, Ajeng Ayu Gadang Priyotomo Gisa Anugrah Dessriadi Hadi Gunawan, Hadi Hermawan, Asep Dadan I Made Yulistya Negara Ihsan, Hilmi Muhammad Iis, Komariah Ismail, Genta Awaludin Kholly, Ervitha Nur Komariah, Iis Kurniawan, Wahyu Andreyas Linda Yulia Maulid, Nurul Nandar, Cuk Supriadi Ali Nono Darsono, Nono Nuraini, Lutviasari Pramita Utami, Pramita Prastawa, Andhika Prifiharni, Siska Qoriah, Kysti Rahayu, Ayu Sri Rahman, Azril Januar Rangkuti, Yusridah Rika Lestari Rizqi Sukma Kharisma Royani, Ahmad Satrio Herbirowo, Satrio Shidiq, Rifky Muhammad Sugiarti Sugiarti Sulistiawati, Meisi Sundjono, Sundjono Suryana, Zalfa Amali Syahrul Humaidi, Syahrul Tio, Ayank Trida Gunadi Triwardono, Joko Ulum, Rizki Saepul Wahyu Setiawan