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All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management ACCOUNTHIK : Journal of Accounting and Finance Riayah: Jurnal Sosial dan Keagamaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan

Suhono Suhono

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Author-ID : 3428402

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 10 Documents Claim Missing Document

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Articles

Analisis Struktur, Kinerja, dan Perilaku Industri Rokok di Indonesia Selama Periode 2003 - 2012 Eva Maria Sulastri; Suhono Suhono
Accounthink Vol 1 No 01 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Industri Hasil Tembakau (IHT) dinilai sebagai industri yang mampu menunjang sektor perekonomian Indonesia. Penerimaan cukai hasil tembakau terbukti efektif untuk meningkatkan penerimaan negara, sehingga industri ini masih tetap dipertahankan. Perkembangan yang terjadi selama kurun waktu 2003 - 2012, mengindikasikan adanya perubahan pada struktur, kinerja, dan perilaku dari industri rokok. Perubahan struktur tersebut, pada akhirnya akan mempengaruhi bagaimana kinerja dan perilaku yang ada pada industri tersebut. Penelitian ini bertujuan untuk menganalisis struktur, kinerja, dan perilaku di industri rokok kretek. Selain itu akan dianalisis faktor-faktor apa saja yang dapat mempengaruhi kinerja. Struktur, kinerja, dan perilaku industri rokok kretek akan dianalisis menggunakan Metode SCP. Pendekatan ini terdiri dari tiga analisis utama yaitu analisis struktur, analisis kinerja, dan analisis perilaku. Analisis struktur di analisis melalui indikator CR4 serta hambatan masuk. Kinerja industri diukur dengan Pendekatan Price Cost Margin (PCM). Hasil analisis struktur, didapatkan bahwa tingkat konsentrasi industri rokok kretek berada pada struktur oligopoli ketat dengan kisaran rata-rata 71.77 persen. Rata-rata nilai MES yang mencerminkan hambatan masuk pada industri rokok kretek (72,17 persen). Adapun analisis perilaku industri rokok tidak terlepas dari peraturan pemerintah terutama dalam hal penetapan harga jual. Perilaku yang terkait dengan strategi promosi meskipun meningkatkan biaya promosi, tetap dilakukan untuk mempertahankan pangsa pasar yang besar.

Analisis Kontribusi dan Efektivitas Pajak Daerah Sebagai Sumber Pendapatan Aali Daerah Kabupaten Karawang Suhono Suhono; Eva Maria Sulastri
Accounthink Vol 2 No 01 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Local taxes are the source of local revenue. The collected local taxes can be used to support the economic growth of a region. The objectives of this research is (1) to identify the contribution of each post of local taxes to the locally-generated revenue of Kabupaten Karawang in 2011 – 2015 and (2) to identify the effectiveness of each local tax in Kabupaten Karawang to the locally-generated revenue in 2011 – 2015.This research used the quantitative method, which is the ratio analysis. Ratio analysis used is the contribution ratio and effectiveness ratio. Data used in this research is secondary data obtained from Dinas Pendapatan dan Pengelolaan Keuangan Kabupaten Karawang in 2011 – 2015. The result of this research shows that the contribution of each post of the local taxes to the locally-generated revenue of Kabupaten Karawang is in the low category with the percentage of 1% to 20%. The effectiveness for each local tax in Kabupaten Karawang is in the very effective category with the average effectiveness ratio of higher than 100%.

Analisis Perbandingan Kinerja pada Perguruan Tinggi Perguruan Tinggi yang Beralih Status (Studi Kasus pada Universitas Singaperbangsa Karawang) Kholida Atiyatul Maula; Suhono suhono
Accounthink Vol 3 No 02 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This study aims to analyze the differences before and after University status changes to the performance of the University of Singaperbangsa Karawang. This research is a quantitative research. using data collection techniques using observation, interviews and questionnaires distributed to students of the 2012 class who are still active. The results of the study found that there were differences before and after the college switched status and The college should improve the quality of service and improve timeliness and improve performance through training conducted by all employees and lecturers in order to improve educational skills in accordance with the field of work. Then, lecturers are expected to be able to improve and carry out activities in accordance with the aim of creating graduates quality such as increasing research publications, and service community so that they can conduct higher quality teaching. In addition the lecturers are also expected to be able to make the effectiveness of teaching methods and curriculum that are appropriate to the needs of the job market. and the government is expected to help to equip facilities and infrastructure to comply with Dikti standards.

The Influence of Fundamental and Macroeconomic Factors on Firm Value with Capital Structure as a Moderating Variable Suhono Suhono; Nugraha Nugraha; Disman Disman; Maya Sari
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.v5i1.3986

This study aims to examine fundamental factors, namely Debt of Equity Ratio (DER), Net Profit Margin (NPM) and Return on Equity (ROE), macroeconomic factors, namely inflation and exchange rates on firm value on the Indonesia Stock Exchange and using capital structure as a moderating variable. This study uses a quantitative approach with an explanatory research method, data analysis uses the conditional process initiated by Hayes, the research data is used for 10 years, namely during the years 2008-2017. The results show that the capital structure can moderate the effect of DER on firm value. Comparison with other research results in Indonesia shows that there is an inconsistency in the influence of fundamental and macroeconomic factors on firm value. This research provides an academic contribution to conduct quantitative financial management studies from both fundamental and macroeconomic aspects.

Wacana Negara Islam: Kajian Kritis Kontruksi Pemikiran Khilafah Ala Hizbut Tahrir Eko Nani Fitriono; Suhono Suhono
Ri'ayah: Jurnal Sosial dan Keagamaan Vol 2 No 02 (2017): Agama dan Multikulturalisme
Publisher : Pascasarjana IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.402 KB)

This paper aims to synergize the discourse about the state and Islam in two views of thought, namely Hizb ut-Tahrir thinking with the concept of the concept of the state of the concept of Khilafah al-Islamiyah which is bound to the labelitas and nostalgia longing for a system that was built in the time of the Prophet until the Ottomans ( 1924 AD) dealing with the thought of non-Hizbi scholars who are not bound by religious symbolization that adheres to the values of the sub-khilafah al-Islamiyah that can be accomplished systemically through any system of origin of the value of substance on the forms in accordance with Islamic values, not putting symbolic value as a goal, but attempting to build a system substantially that does not conflict with Islam itself. Data collection method of this research is through the documentation of a number of books by Sheikh Taqiyuddin an-Nabhani as the foundation layers of Khilafah thought that according to him as the only way for Muslims to regain their power from the colonization of the system of infidels. However the efforts of an-Nabhani can be said as a new thought that must face to face with other ideology and thought, for that will be very worth to be criticized. First, the khilafah system is regarded as something irrelevant to the current situation and condition, in which the Muslim life is already scattered throughout the world. Secondly, according to the jumhur ulama there is no obligation to appoint a single leader like khalifah / imamah when Muslims are unable to do so, even according to Imam al-Haramain al-Juwaini Muslims can appoint leaders in their respective regions. Thirdly, Muslims should not be caught up in the symbols and formality of names that seem Islamic, but must commit to the substance of things. In the popular adage among the scholars it issaid:مظهز ال جىهزالب ال بزةب ع ال"The substance of the substance is the substance, not the symbol or outward appearance" or in another phraseسم اإل الب سمى م ال بزةب ع ال"The subject of the subject is something that is named, not the name "Thus, fighting for the establishment of values substantively with regard to Islamic teachings in a State is far more important than fighting for the establishment of the symbols of an Islamic state.

Pengaruh Return on Asset (ROA) dan Debt to Equity Ratio (DER) Terhadap Price to Book Value (PBV) Fitranda Rizky Salwansa; Suhono Suhono
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.3663

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA) dan Debt to Equity Ratio (DER) terhadap Price to Book Value (PBV) baik secara parsial maupun secara simultan pada perusahaan sub sektor Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan tahunan 28 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel sebanyak 9 perusahaan. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif yang signifikan dari Return on Assets terhadap Price to Book Value. Debt to Equity Ratio berpengaruh positif signifikan terhadap Price to Book Value. Return on Assets dan Debt to Equity Ratio memiliki pengaruh simultan sebesar 55,1% terhadap Price to Book Value, sedangkan sisanya sebesar 44,9% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: ROA, DER, PBV

Analisis Peramalan Penjualan Bapau Hijau Pada Skala Usaha Rumah Tangga Ibu Tata Lupita Cesar Dian Pradigmawati; Suhono Suhono
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7886502

Forecasting is a method for estimating a value in the future using past data. This research was conducted on the scale of Mrs. Tata's household business. Mrs. Tata produces green bapau every day which will be distributed to three places, namely stores A, B and C. Sales at these three places fluctuate every day, as a result it is not uncommon for many products to be unsold, resulting in losses. In addition, it also resulted in the procurement of production raw materials that were not in accordance with the sales results. So far, Mrs. Tata, in procuring raw materials, is not dynamic every day or is not adjusted to the next day's sales forecast because she has not used a prediction system. Therefore it is necessary to have a system that can predict sales every day. The prediction system is made using the least squares method. The data used is sales data from November 1 2022 to December 31 2022. The predicted period is the next fifty nine days. From the calculation results, it can be concluded that the green bapau sales prediction system can predict sales in the next period. The least square method can be used to predict green bapuu sales by forecasting sales at stores A, B and C for the next 59 days, namely 1,253 pcs, 1,217 pcs and 1,276 pcs.

Pelatihan Manajemen Literasi Keuangan Dan Manajemen Produksi UMKM Habitat For Humanity Indonesia - Amazon Web Service Endang Mahpudin; Suhono Suhono; Nahruddien Akbar M; Aulia Shandy Pramesta C; Kayla Andira; Imam Fadilah
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.4746

UMKM merupakan sektor penggerak ekonomi yang dapat berkontribusi besar bagi perekonomian Indonesia. Salah satu dari banyaknya kelemahan UMKM adalah masih lemahnya pengetahuan dan pemahaman mengenai manajemen keuangan. Dilaksanakannya pelatihan ini bertujuan untuk membantu para pelaku UMKM dalam mengartikan dan membuat laporan keuangan yang dirasa masih sulit. Bersama Habitat for Humanity Indonesia dalam rangka mewujudkan program pemerintah "UMKM Naik Kelas", pelatihan ini dihadiri oleh para pelaku UMKM yang bergerak pada bidang kuliner dan katering. Hasil pelatihan ini sangat membantu para pelaku UMKM yang dibuktikan dengan study case yang diberikan oleh pemateri. Kata Kunci : Manajemen Keuangan, Manajemen Produksi; Pelaku Usaha

Analisis Kesadaran Wajib Pajak dalam Kepatuhan Pembayaran Pajak UMKM Jawa Barat Pada Pengguna Platform E-Commerce Suhono Suhono; Adhi Rizal; Reminta Lumban Batu; Seva Madjid
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 11 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8091086

This research needs to be conducted to find out how much influence taxpayer awareness has on compliance with MSME tax payments on platform usersecommercein West java. The existence of this study aims to see how much the level of awareness of taxpayers, especially MSME actors in West Java, uses the platformecommerce in carrying out its business activities in compliance with paying taxes. The data source in this study is primary data in the form of a questionnaire that has collected 106 respondents as measured using a Likert scale. As for the research conducted using a data analysis model in the form of multiple linear regression analysis using SPSS tools. The results show that of the four dimensions of taxpayer awareness that can affect taxpayer compliance, one of which is the perception of the taxpayer partially does not have a significant effect on taxpayer compliance. However, the other three variables, namely tax knowledge, taxpayer characteristics, and tax socialization have a positive and significant effect on taxpayer compliance.

DETERMINAN RETURN ON ASSETS PADA PT BANK BCA SYARIAH PERIODE 2019-2021 Ajeng Eka Putri; Suhono Suhono; Eva Maria Sulastri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 1 (2023): MEASUREMENT : JURNAL AKUNTANSI JUNI 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i1.5341

Tujuan dari penelitian ini untuk menganalisis pengaruh pembiayaan mudharabah, pembiayaan musyarakah dan sewa ijarah terhadap Return on Assets. Populasi penelitian adalah PT Bank BCA Syariah. Sampel dari penelitian adalah laporan keuangan bulanan dari periode 2019-2021 yang telah dipublikasikan di website perusahaan. Total sampel adalah 36 data. Penelitian ini memakai pendekatan kuantitatif. Teknik analisis yang digunakan adalah analisis regresi linier berganda menggunakan SPSS versi 25. Hasil dari penelitian yaitu Pembiayaan Mudharabah tidak memiIiki pengaruh signifikan terhadap Returnon Assets; Pembiayaan Musyarakah memiIiki pengaruh positif secara signifikan terhadap Return on Assets; Sewa Ijarah memiliki pengaruh negatif secara signifikan terhadap Returnon Assets; Pembiayaan Mudharabah,Pembiayaan Musyarakahdan Sewa Ijarah secara simultan berpengaruh terhadap Return on Assets sejumIah 76,9%. Sisanya sebesar 23,1% dipengaruhi oleh faktor lain yang tidak tercakup dalam penelitian ini.

Co-Authors Adhi Rizal Ajeng Eka Putri Aulia Shandy Pramesta C Disman Disman Eko Nani Fitriono Endang Mahpudin Eva Maria Sulastri Fitranda Rizky Salwansa Imam Fadilah Kayla Andira Kholida Atiyatul Maula Lupita Cesar Dian Pradigmawati Maya Sari Nahruddien Akbar M Nugraha Nugraha Reminta Lumban Batu Seva Madjid

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