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All Journal JURNAL ECONOMIA REKA JIVA Jurnal Media Wahana Ekonomika MIX : Jurnal Ilmiah Manajemen IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Riset Akuntansi dan Keuangan Agregat: Jurnal Ekonomi dan Bisnis PRODUCTUM : Jurnal Desain Produk (Pengetahuan dan Perancangan Produk) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business JIKA: Jurnal Ilmu Keuangan dan Perbankan International Journal of Applied Business Research Jurnal Pendidikan Akuntansi dan Keuangan JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) The International Journal of Business Review (The Jobs Review) JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) Value: Jurnal Manajemen dan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) BENING Jurnal Riset Bisnis dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) GUYUB: Journal of Community Engagement Jurnal Computer Science and Information Technology (CoSciTech) International Journal of Research in Community Services Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Komunikasi dan Media Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Riset Ilmu Ekonomi Warisan: Journal of History and Cultural Heritage Journal Evaluation in Education (JEE) International Journal Software Engineering and Computer Science (IJSECS) Share: Jurnal Ekonomi dan Keuangan Islam PEMA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Sinergi Media Ekonomi Indonesian Journal of Construction Engineering and Sustainable Development Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa Jurnal Keuangan dan Bisnis Land Journal Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat IIJSE De Cive : Jurnal Penelitian Pendidikan Pancasila dan Kewarganegaraan Jurnal Pengabdian Sosial Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Indonesian Journal of Community Empowerment Antropocene : Jurnal Penelitian Ilmu Humaniora Journal of Engineering and Transportation (JET) JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Innovative Research in Civil and Environmental Engineering (IRCEE) Serat Rupa: Journal of Design
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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STURKTUR MODAL (Studi Kasus ada Perusahaan Subsektor Batubara yang Terdaftar di BEI Periode 2009-2013) Adilah, Siti; Nugraha, Nugraha
Journal of Business Management Education (JBME) Vol 1, No 2 (2016)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v1i2.5873

Abstract

Penelitian ini dilatarbelakangi oleh peningkatan struktur modal yang terjadi pada perusahaan-perusahaan yang terdapat pada Subsektor Batubara di BEI periode 2009-2013. Penelitian ini bertujuan untuk mengetahui 1) gambaran profitabilitas yang diukur dengan Return On Asset (ROA), 2) gambaran ukuran perusahaan yang diukur dengan Size Ln(Total Asset), 3) gambaran struktur modal yang diukur dengan Debt Equity Ratio (DER), 4) pengaruh profitabilitas terhadap struktur modal, 5) pengaruh ukuran perusahaan terhadap struktur modal.Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dan verifikatif. Teknik analisis yang digunakan adalah analisis regresi berganda. Populasi dalam penelitian ini adalah Subsektor Batubara terdaftar di BEI periode 2009-2013 yang berjumlah 11 perusahaan. Sampel yang digunakan sebanyak 5 perusahaan pada Subsektor Batubara Indonesia yang terdaftar di BEI periode 2009-2013 dengan menggunakan teknik pengambilan sampel purposive sampling.Hasil penelitian ini, variabel Profitabilitas yang diukur Return On Asset (ROA) berpengaruh terhadap Struktur Modal yang diukur dengan Debt Equity Ratio (DER) dengan hasil tersebut H1 diterima. Ukuran Perusahaan yang diukur dengan Size Ln(Total Asset) berpengaruh terhadap Struktur Moda Modal yang diukur dengan Debt Equity Ratio (DER) dengan hasil tersebut H2 diterima.
ANALISIS FUNDAMENTAL DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM PERUSAHAAN PERKEBUNAN PERIODE 2008-2015 Pratiwi, Irma Dwi; Nugraha, Nugraha
Journal of Business Management Education (JBME) Vol 2, No 3 (2017)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.5 KB) | DOI: 10.17509/jbme.v2i3.5979

Abstract

Objective – For fundamental analysis and to know the description of Earning Per Share and Price Earning Ratio as a basis for consideration in decision making of stock investment in plantations sub-sector period 2008-2015.Design/methodology/approach – This type of research is descriptive method with a total sample of 7 metal and allied sub-sector companies listed on the Indonesian Stock Exchange. The analysis technique used is fundamental analysis with EPS and PER approaches. The design of this research is the method of time series design with a period of research for 8 years.Findings – Based on the results of fundamental analysis with EPS and PER approach can effectively assist investors in assesing the company’s stock on making decision of stock investment in plantations sub sector.Originality/value – The difference in this study lies in the object of research, study time, measuring tools, literature used, the theory used and the results of research. Keywords: Fundamental analysis,  Investment Decision  Making,  Stocks,  Earning Per Share (EPS), Price Earning Ratio (PER), Intrinsic ValueArticle Type: Case Study
Analisa Tata Pencahayaan Pada Interior Kafe Cocorico di Bandung Nugraha, Nugraha; Widia, Edwin
REKA JIVA Vol 2, No 01 (2014)
Publisher : REKA JIVA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.798 KB)

Abstract

ABSTRAKKafe Cocorico adalah sebuah kafe yang cukup terkenal di kota Bandung. Eksistensinya sebagai sarana relaksasi masyarakat kota Bandung maupun diluar Bandung menjadikan kafe ini dipenuhi tuntutan yang lebih dalam membangun suasana interior. Kafe merupakan salah satu produk interior yang sangat membutuhkan rekayasa pencahayaan. Suasana pada kafe tentu saja menjadi tuntutan penting selain dari kuliner yang disajikan. Di dalam pencapaian suasana itulah rekayasa pencahayaan dibutuhkan.Tata Pencahayaan merupakan salah satu aspek penting dalam perancangan interior kafe tersebut. Tidak hanya sebagai syarat pokok untuk melihat, cahaya juga dapat direkayasa menjadi sebuah hal yang bernilai estetis. Melalui analisa deskriptif banyak hal-hal yang diterapkan untuk memanfaatkan cahaya sebagai elemen pokok dalam interior cafe tersebut, mulai dari pemanfaatan cahaya alami sampai dengan cahaya buatan. Pada pencahayaan alami tentu saja didukung dari lokasi dari kafe tersebut, sedangkan pencahayaan buatan terlihat dari kemampuan desainer dalam merekayasa cahaya buatan sehingga tidak hanya nilai estetika yang dapat ditonjolkan melainkan fungsional terhadap aktifitas-aktifitas yang terjadi di dalam kafe tersebut.Kata kunci : kafe, pencahayaan, cahaya alami, cahaya buatanABSTRACTCocorico cafe is a famous cafe in the Bandung city. The existence of this cafe as a means of relaxation for the citizens in Bandung or outside, make this cafe should be the maximum in terms of building interior atmosphere. Cafe is a product that really requires engineering interior lighting. The atmosphere in the cafe is very important besides of culinary presented. For reaching the atmosphere, lighting engineering needed.Lighting is an important aspect in interior design of cafe. Not only as a basic condition for viewing, the light can also be engineered into an aesthetically valuable thing. Through analytic descriptif theres a lot of things that applied to utilize light as a principal element in the interior, ranging from the use of natural light to artificial light. In the course of natural lighting powered from the location of the cafe stands, while the artificial lighting can be seen on how the designer's ability to create artificial light, so, it is not only the aesthetic value that can be highlighted but the functional activities that are going on in the cafe.Keyword: cafe, lighting, natural light, artificial light
The Effect of Financial Literacy on the Investment Decision Baihaqqy, Mochammad Rizaldy Insan; Disman, Disman; Nugraha, Nugraha; Sari, Maya; Ikhsan, Sugiyanto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1333

Abstract

The increase in the economic marketplace and the aging population in Indonesia has resulted in a new understanding of investment. Basically, someone's financial literacy will be in line with investment decisions, because someone already understands the level of risk and the level of return obtained in the future. This study uses a quantitative approach using a survey method involving 400 research samples consisting of Baby Boomers, Generation Xers and Gen-Y / NetGen. The results show that financial literacy has an effect on investment decisions. These results also show a similarity in patterns with research in developed countries and emerging market countries, but show an inconsistency with other studies in Indonesia.
Pengaruh Tingkat Suku Bunga terhadap Bubble Finance di Bursa Efek Indonesia Periode 1998–2017 Pinayani, Ani; Disman, Disman; Nugraha, Nugraha; Ahman, Eeng
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.22642

Abstract

This study aims to analyze the effect of interest rates on buble finance on the Indonesia Stock Exchange. The research method used was an explanatory survey method. The study population was issuers on the Indonesia Stock Exchange, a sample of 246 listed companies whose data was complete with 3764 observation units from 1998 - 2017. The type of data used was secondary data. The data analysis technique used panel data regression using eviews version 11. The results of the study showed that the bubble finance in Indonesia on shares on the Indonesia Stock Exchange in the period 1998-2017 was influenced by interest rates. This finding has the implication that efforts to control the bubble finance  of company shares, can control interest rate policies through monetary policy and fiscal policy. Strategies for using tight monetary policy, controlling and controlling foreign exchange, and controlling low interest rates.Abstrak. Kajian ini bertujuan untuk menganalisis pengaruh tingkat suku bunga terhadap buble finance di Bursa Efek Indonesia.  Metode penelitian yang digunakan adalah metode survey explanatory.  Populasi penelitian adalah emiten di Bursa Efek Indonesia, sampel dipilih sebanyak 246 emiten yang datanya lengkap dengan 3764 unit observasi dari  tahun 1998 - 2017.  Jenis data yang digunakan adalah data sekunder. Teknik analisis data menggunakan regresi data panel dengan menggunakan eviews versi 11. Hasil kajian menunjukkan bahwa bubble finance di Indonesia pada saham di Bursa Efek Indonesia pada periode 1998-2017 dipengaruhi oleh tingkat suku bunga. Temuan ini memberikan implikasi bahwa  upaya mengendalikan bubble keuangan (bubble finance)  saham perusahaan, dapat dilakukan kebijakan pengendalian suku bunga melalui kebijakan moneter maupun kebijakan fiskal.  Strategi penggunaan kebijakan moneter yang ketat, pengendalian dan kontrol  devisa, dan pengendalian tingkat bunga yang rendah.
VOLATILITY OF LQ 45 INDEX SITUATION BEFORE AND AFTER EID AL-FITR Situngkir, Tiar Lina; Nugraha, Nugraha
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.34727

Abstract

The purpose of this study is to examine whether or not there is a change in the level of stock volume movement and abnormal return of stocks affected by the religious holiday event, namely Eid al-Fitr, thus affecting transactions in the capital market. The variable studied is the volume of shares that gives an idea of the number of outstanding shares traded every day and the abnormal variable return of shares is the difference between the actual return that occurs with the return of expectations. Both variables can provide information that is expected to help investors manage investment strategies at major events such as Eid al-Fitr. The data used is secondary data from the www.investing.com sites from 2013 to 2019, namely 15 days before and 15 days after Eid al-Fitr. The method used is Wilcoxon Signed Ranks test because it turns out that the processed data is not distributed normally after being tested for normality. The results of this study prove that there is no difference in the abnormal level of return of shares before and after Eid al-Fitr, and proves the hypothesis that there is a change in stock volume before and after the eid al-Fitr event.
Peran Moderasi Persaingan Pada Pengaruh Modal Terhadap Risiko Kegagalan Bank Fuad, Ahmad; Disman, Disman; Nugraha, Nugraha; Mayasari, Mayasari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31895

Abstract

Abstract. This study aims to examine the moderating role of bank competition proxied by the lerner index on the effect of bank capital on bank failure risk proxied by the Z-score. This test considers control variables from bank-specific factors such as Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Non-Performance Loans (NPL) as well as macroeconomic factors such as Gross Domestic Product (GDP), inflation, and Bank Indonesia interest rates. The sampling technique used was purposive sampling. The data sample obtained was 96 banks from a population of 114 banks which consistently operated during the period 2008-2018. Hypothesis testing using panel data regression analysis techniques through the first model of Hayes method. The results showed that competition at various levels (low, medium, high) positively moderated (strengthened) the inverse of capital on the risk of bank failure. This finding is consistent with the view that competition encourages banks to increase their the level of capital. This study does not include bank efficiency factors and is limited to conventional banks only, further researchers can use the results of this study as a reference or study material, and even re-research objects by adding these factors.
Efektivitas Penggunaan Media Pembelajaran Online Di Masa Pandemi Covid-19 Hardiana, Dian; Nugraha, Nugraha; Dewi, Friesty Paramitha; Supriyatna, Yayat; Lhutfi, Iqbal
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43475

Abstract

AbstractThe purpose of this study was to determine the perceptions of the UPI Accounting Education Study Program students regarding the effectiveness of using online learning media during the COVID-19 period. The model used to explain the acceptance of the use of online learning media is the Technology Acceptance Model (TAM) with 4 main constructs. This type of research is a quantitative descriptive study. The research subjects were students of the UPI Accounting Education Study Program in the batch 2016-2019. The sample in this study amounted to 336 students of the UPI Accounting Education Study Program in the batch 2016-2019 who were randomly selected. Data collection was carried out by distributing closed questionnaires online via google form. The data obtained were analyzed by using the Partial Least Square (PLS) method using the SmartPLS software. The results of this study found that the easier the online learning media to understand and the higher the student's desire to use online learning media, the higher the effectiveness of learning.
The State of the Stock Market before and After the Government Indonesia 2019-2024 Irawan, Rini Larasati; Nugraha, Nugraha; Sari, Maya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3948

Abstract

The purpose of this research is to find out about stock returns, stock risk, return expectations and the correlation coefficient on LQ 45 before and during the 2019-2024 government, to find out the differences in risk in LQ 45 stocks before and during the 2019-2024 government. The research method carried out in this study was a different test using the excel tool, and the results showed that stock returns, risk, at the time before the research were higher than during the 2019-2024 government, while research the correlation coefficient the 2019-2021 government has a stronger correlation coefficient, which means that there is a strong relationship between variables.
Identifikasi Risiko Sistem Informasi Teknologi pada Perguruan Tinggi Vigim, Jaqolina Anggraeni; Nugraha, Nugraha; Sofia, Alfira; Apandi, R. Nelly Nur; Purnomo, Budi
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.37877

Abstract

Implementasi sistem informasi teknologi (SIT) pada perguruan tinggi memudahkan dalam berkomunikasi namun SIT juga menimbulkan penyalahgunaaan yang disebut cybercrime. Sistem informasi teknologi (SIT) hampir digunakan oleh seluruh perguruan tinggi, namun tidak diikuti dengan pemahaman mengenai dampak negatif dari penggunaan SIT tersebut. Penelitian ini bertujuan untuk melakukan identifikasi risiko SIT pada perguruan tinggi. Identifkasi risiko dilakukan dengan melakukan wawancara kepada ahli SIT dan ahli audit. Hasil penelitian ini yaitu terdapat 19 risiko yang teridentifikasi dan dikelompokkan menjadi 3 (tiga) yaitu risiko keuangan, akademik dan operasional. Identifikasi risiko ini dapat menjadi pedoman bagi audit internal perguruan tinggi dalam mencari cakupan ruang lingkup dan bukti audit. 
Co-Authors A.M., M. Dzikron Aaf Saefurrohman, Aaf Abdul Rozak Acep Iwan Saidi adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Adhistian, Patria Adilah, Siti Agung, Rendi Marta Agustini, Kamelia Ahiase, Godwin Ahmad Fuad Alam, Muhammad Nur Alamsyah, Indra Fajar Alamsyah, Zaenal Alghifari, Erik Amanda Putri Nahumury Amelia, Tia Amelia, Tia Ampomah, Philipina Andriana, Denny Antony, Rian Apriadi, Tedi Arnu, Anggi Pasca Arrazaq, Naufal Raffi Arvian Triantoro Astuti, Anita Dewi Astuti, Hesti Kusuma Aulia Nazala Ramadhani, Aulia Nazala Awudu, Shaibu Baihaqqy, Mochammad Rizaldy Insan Bakhri, Syaeful Bambang Endro Yuwono Budi Purnomo Chairul Furqon, Chairul Chaznin R.M, Chaznin Cintya, Hedi Amelia Bella Dabi, Rowland Dabi, Rowland Seyram Koku Dangi, Dangi Dasril, Yuki Dwi Darma Dewantari, Nuryunita Dewi Shofi M., Dewi Dewi, Friesty Paramitha Dian Kurnianingrum, Dian Diki Wahyu Nugraha Disman, Disman Edwin Widia Eeng Ahman, Eeng Effendi, Marwan Elsa, Yulandri Euis Bandawaty Fauzianty, Sany Noor Fibiona, Indra Hadi, Faizal Susilo Handoyo, Agus F Handoyo Hardiana, Dian Hardjadi, Dikdik Hartono, Pierdijono Harun, Muhammad Fiqri Hasbi, Imanudin Heny Hendrayati Herdiana, Wyna Herilna Herlina, Herilna Heryana, Toni Hidayat Arif Nur, Muhaimin Hilda Syaidatul Ulfah, Hilda Syaidatul Ida Ayu Putu Sri Widnyani Ikaputera Waspada, Ikaputera Ikhsan, Sugiyanto Imas Purnamasari Ina Ratnasari, Ina Insany, Gina Purnama Iqbal Lhutfi Irawan, Rini Larasati Irvan, Bagus Iskandar, Alyanissa Putri Ismail, Hariadi Jahidah, Nurul Siti Jayawarsa, A.A. Ketut JB. Yurahman, JB. Yurahman Jefri Khairunnas, Jefri Kartikaningsih, Dewi Kastanya, Grace Khay, Khay Kpodo, Percy Chris Krishna Yuliawati, Ayu Kumara, Gatot Kunta Kurnia, Ika Famela Kurniawan, Fakhry Hafiyyan KUSNANTO, DANANG Lekettey, Edem Leni Yuliyanti, Leni Lestari, Siska Nurazizah Lestary, Lena Luckyardi, Senny Luqman, Citra Aisyah Marbun, Tonggo Mardiani, Rika Masgo, Masgo Maulana, Mahbub Afini Maya Sari Mayasari Mayasari, Mayasari Medidjati, R Adam Medidjati, R. Adam Meta Arief, Meta Mr. Dodi Muhamat, Amirul Afif Muhammad Afif Mulyana, Dendi Munir Nur Komarudin Mustikasari, Hany Naiya, Naiya Nasrudin Nasrullah, Baso Nasution, Toni Ningrum, Azizah Puspa Nkansah, Obed Kwabina Opoku Nur Apandi, R Nelly Nurdiani, Mia Silmi Nurtanti, Azizah Pambudi, Wahyu Parwati, Lusiana Sani Pasha, Riska Ayu Permatasari, Zulia Nur Pinayani, Ani Pranata, Rengga Madya Pratiwi, Irma Dwi Prawatiningsih, Desty Priyo Wibowo, Priyo Purnomo, Budi S Qiswatun Mukhoyyaroh Rahim, Sarah Aulia Rahman, Zaidan Al Rezi Fandiyansyah, Muh Rina Maria Hendriyani Rita Purnamasari Ruri Mutiara Ayuni Ryan Maulana SA, Erik Saffira, Allya SANTOSO SANTOSO Satria, Rita Siman, Siman Simatupang, Frido Sarita Sinderela, Moriska Situngkir, Tiar Lina Solihat, Asri solikin, ikin Subaryana Subaryana, Subaryana Sugiharti, Harpa Sugiharto, Nur Aziz Sugiyanto - Supiyadi, Dedi Supriatna, Yayat Supriyono Supriyono Surochman, Arief Sutanto, Dharma Adhi Sutardiyanta, Ihwan Sutisna, Ade Jaya Suwaryo, Niko Syafi, Muhammad Abiyu Syaharuddin Rasyid Syaifullah Syaifullah Tania, Adelia Septiani Restanti Tia Yuliawati Titik Respati Tri Sagirani Tugiman Tugiman Ujang Suherman, Ujang Suherman Umar Faruk Vigim, Jaqolina Anggraeni Vinda Maharani Patricia Warawiati, Nuni Ayu Wardana, Roihan Kusuma Widiarto, Tasya Evrillia Wijoyo, Sandy Gunarso Wulandari, Nuryuana Dwi Yanti Sri Rejeki Yasir Maulana Yayat Supriyatna Yogaswara, Andrey Satwika Yusup Junaedi Zahro, Siti