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All Journal Inovasi : Jurnal Politik dan Kebijakan Jurnal Wacana Ekonomi Community Empowerment Jurnal Kalibrasi Innovative: Journal Of Social Science Research Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Sainteks: Jurnal Sain dan Teknik Outline Journal of Economic Studies
Abdul Fatah Hassanudin
Universitas Garut
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Debt to Equity Ratio, Return on Asset dan Earning per Share pada PT Adhi Karya Persero Tbk Abdul Fatah Hassanudin; Irma Rosmayati; Azis Wira Pratama
Jurnal Wacana Ekonomi Vol 20, No 2 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v20i2.1145

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Debt to Equity Ratio dan  Return On Asset terhadap Earning Per Share pada PT. Adhi Karya Persero Tbk. Penelitian ini menggunakan variabel debt to equity ratio, return on asset dan earning per share. Peneliti menggunakan data sekunder, yaitu Laporan Keuangan Tahunan PT. Adhi Karya Persero Tbk periode 2014-2018. Metode penelitian yang digunakan adalah berbentuk asosiatif yang menggunakan pendekatan kuantitatif, pengumpulan data yaitu penelitian perpustakaan dan studi dokumentasi.Teknik analisis menggunakan analisis regresi linier berganda, penelitian ini menggunakan software SPSS 23. Hasil penelitian ini menunjukan bahwa debt to equity ratio dan return on asset secara bersama- sama berengaruh signifikan terhadap earning per share. Debt to equity ratio berpengaruh positif tidak signifikan terhadap earning per share. Return on asset berpengaruh positif tidak signifikan terhadap earning per share.
Pengaruh Debt To Equity Ratio terhadap Return On Equity pada PT Siantar Top Tbk Abdul Fatah Hassanudin; Eliya Fatma Harahap; Wufron Wufron; Wisnu Wardani
Jurnal Wacana Ekonomi Vol 20, No 3 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v20i3.1299

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Debt to Equity Ratio Terhadap Return On Equity pada PT. Siantar Top Tbk. Peneliti menggunakan data sekunder, yaitu Laporan Keuangan Tahunan PT. Siantar Top Tbk periode 2013-2018. Metode penelitian yang digunakan adalah metode deskriptif verifikatif, pengumpulan data yaitu penelitian perpustakaan dan studi dokumentasi. Teknik analisis menggunakan analisis regresi linier sederhana, penelitian ini menggunakan software SPSS 23. Hasil penelitian ini menunjukan bahwa debt to equity ratio memiliki pengaruh signifikan terhadap return on equity. Serta tidak ada hubungan yang signifikan antara debt to equity ratio dengan return on equity dengan kekuatan koefisien korelasi lemah.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Rumah Tenun Amin Abdul Fatah Hassanudin; Cecep Hamzah Pansuri; Wufron Wufron; Ayu Hilda Inaya
Jurnal Wacana Ekonomi Vol 21, No 2 (2022): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v21i1.1478

Abstract

Tinjauan ini diharapkan dapat memutuskan apakah kerangka data pembukuan untuk penerimaan dan pembayaran kas sudah memadai dalam suatu organisasi. Pemeriksaan ini penting untuk memberikan ide dan usulan tentang kerangka kerja yang digunakan. Selain itu, juga memberikan saran untuk menyelesaikan dan berbagai informasi yang tepat. Saran akan dipertimbangkan dalam mengembangkan lebih lanjut ukuran kerangka data pembukuan nanti. Informasi yang digunakan diperoleh melalui persepsi, pertemuan, dan dokumentasi. Untuk mencapai tujuan eksplorasi, ilmuwan melakukan pengujian antara hipotesis dan praktik yang diselesaikan di Rumah Tenun Amin. Kerangka data pembukuan memuaskan dalam kerangka penerimaan uang dan pembayaran uang sehingga dapat menciptakan data yang berharga untuk mendukung organisasi. Otoritas internal atas kerangka data pembukuan akan mengurangi kemungkinan kesalahan dan kesalahan penyajian, tetapi tidak menghilangkan kemungkinan bahwa hal itu mungkin terjadi. Dilihat dari hasil eksplorasi di Rumah Tenun Amin, terlihat bahwa bagian kerangka data pembukuan penerimaan kas dan pembayaran uang masih kurang. Tidak semua bagian memadai untuk membantu pencapaian target kerangka data pembukuan.
KEBIJAKAN AKUNTANSI LINGKUNGAN UNTUK MENDUKUNG PARIWISATA BERKELANJUTAN DI KAWASAN DANAU TOBA PROVINSI SUMATERA UTARA Azizul Kholis
Inovasi Vol 19 No 1 (2022): JURNAL INOVASI VOL. 19 NO. 1 MEI 2022
Publisher : Badan Penelitian dan Pengembangan Provinsi Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33626/inovasi.v19i1.521

Abstract

This study aims to analyze environmental accounting policies implemented by companies in the area around Lake Toba, North Sumatra province. Based on the theory and sustainability which includes three aspects, namely economic, environmental and social, these three factors in this study determine the company's environmental accounting policies. The economic proxy is measured through the company's management support, the environmental proxy is the CSR policy and the social proxy is the role. Sampling was carried out on 73 companies in Simalungun, Toba, Samosir, Dairi, Humbang Hasundutan, North Tapanuli, and Karo Regencies. The analysis technique used is multiple regression with the results of the study showing that CSR Policy (X1), Management Support (X2) and Community Support (X3), have a significant influence on the company's environmental accounting policy (Y). The limitation of this research is that the sample does not group companies by business category, so that environmental accounting policies may differ from one company to another. The novelty and innovation of this research is related to the company's environmental policy which is estimated to have a contribution to sustainable sustainability. The recommendation for further research is to be able to select research samples in one group of similar business categories, for example in the hotel business, travel or air transportation services. The results of the study also prove that awareness of sustainable tourism is met by the company's management as evidenced by the existence of a CSR support program in the Lake Toba area. Keywords: Accounting, Environment, Touristm, Sustainability
Pengaruh Profitabilitas, Likuiditas, dan Rasio Leverage terhadap Dividend Payout Ratio pada Perusahaan Semen yang Terdaftar di Bursa Efek Indonesia Muhamad Ginanjar Riyanto; Abdul Fatah Hassanudin; Cecep Hamzah Pansuri
Jurnal Wahana Akuntansi Vol 4, No 2 (2019): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v4i2.1998

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan leverage terhadap dividend payout ratio periode tahun 2013 sampai dengan 2017. Dengan menggunakan data sekunder yaitu laporan keuangan tahunan sektor semen yang terdaftar di bursa efek indonesia. Metode yang digunakan dalam penelitian ini adalah metode asosiatif. Teknik pengumpulan data yaitu  penelitian kepustakaan dan penelitian dokumentasi. Teknik pengolahan data dilakukan dengan menggunakan analisis regresi linier berganda melalui uji F dan uji t serta pengujian asumsi klasik. Penelitian ini menggunakan software SPSS 22. Hasil penelitian menunjukan bahwa secara simultan profitabilitas, likuiditas dan leverage berpengaruh signifikan terhadap dividend payout ratio, sedangkan secara parsial profitabilitas tidak memiliki pengaruh positif maupun signifikan terhadap dividend payout ratio, likuiditas berpengaruh positif tetapi tidak signifikan terhadap dividend payout ratio. Kemudian leverage tidak memiliki pengaruh positif maupun signifikan terhadap dividend payout ratio
Evaluation of Decision Making on Using Online Media in the D'Amerta Berniaga Bandung Business Group Alam Avrianto; Ira Murwenie; Rahmina Puspa AR; Dwirani Fauzi L; Abdul Fatah H
Sainteks: Jurnal Sain dan Teknik Vol 5 No 2 (2023): September
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/sainteks.v5i2.587

Abstract

An organization/company cannot be separated from decision-making. Intuitive decision-making is highly discouraged if it is not from a reliable source because the level of deviation that occurs can be very large. Therefore, we need a reliable basis for making a decision. The D'Amerta Berniaga business group does not use online media to carry out its business. This has resulted in the underdevelopment of the business being carried out, given the increasingly fierce business competition at this time. However, the decision to use online media is very difficult considering that business owners are housewives and sole implementers in their businesses. This resulted in an increase in workload and a very large amount of time to use online media, causing doubts about the decisions to be taken. Therefore, training on the use of online media was carried out in an effort to overcome this problem. The existence of training makes business owners interested in using online media. The business owner's decision to use online media needs to be evaluated to determine the accuracy of the decisions taken. This study aims to see whether the decisions taken by business owners, namely using online media, are appropriate and able to contribute to their business. The method used is a quantitative method with a descriptive approach. Measurements were made based on the total population of 30 respondents by pretest-posttest. Based on the test results with the paired t-test, it can be seen that the decisions taken, namely using online media, have a significant influence on existing businesses.
Analisa Sistem Informasi Akuntansi dan Kualitas Produk UMKM Kabupaten Garut Irma Rosmayati; Abdul Fatah Hassanudin; Hani Siti Hanifah
Jurnal Kalibrasi Vol 21 No 1 (2023): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.21-1.1285

Abstract

The impact of Covid-19 has affected all sectors including MSMEs. Previously, it was estimated that the majority of business actors in our country declined due to the outbreak. This is the concern of all parties, including the atmosphere of higher education. To be able to survive and compete, MSMEs must continue to move and be dynamic in innovation and competence. The purpose of this research is to analyze the accounting information system and product quality of MSME Garut district. A qualitative descriptive research method in which the research collects information about the status of symptoms at the time the research is conducted. The results of the study show that the Accounting Information System plays a role in company decisions, market analysis, financial report analysis in line with the standards for MSME actors and from the government or the Bank. As for the conditions of competitive product marketing, business actors, MSMEs and other producers must strive to improve product quality which will have a positive impact on sales.
Pengaruh Audit Internal Terhadap Pengendalian Internal Persediaan Obat Pada RSUD Dr. Slamet Garut Hassanudin, Abdul Fatah; Rosmayati, Irma; Harahap, Eliya Fatma; Putri, Marissa Disthy
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15198

Abstract

Karena semakin kompleksnya operasional suatu entitas, sumber informasi konvensional dan informal menjadi usang. Saat ini, entitas membutuhkan data yang dapat dipercaya dari sumber resmi, seperti audit internal, untuk membantu manajemen dalam melacak gambaran besar operasional entitas. Mengetahui seberapa besar dampak audit internal terhadap pengendalian internal persediaan obat di RSUD dr. Slamet Garut merupakan tujuan utama penelitian ini. Penelitian ini menggunakan pendekatan penelitian kuantitatif yang bersifat deskriptif dan asosiatif. Metodologi pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan termasuk kuesioner, wawancara, dan observasi. Dua metode analisis data meliputi analisis koefisien determinasi dan analisis regresi linier sederhana. Penelitian yang dilakukan oleh RSUD dr. Slamet Garut menemukan bahwa audit internal mempengaruhi pengendalian persediaan obat.
Application of The Importance Performance Analysis Method for The Development Strategy of Savings and Loans Cooperatives in Garut Regency Murwenie, Ira; Hassanudin, Abdul Fatah
Jurnal Wacana Ekonomi Vol 23 No 3 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i3.3636

Abstract

The aim of this research is to determine the map of the development of Savings and Loans Cooperatives (KSP) in Garut Regency using the Importance Performance Analysis method which will then be implemented into a SWOT (Strengths, Weakness, Opportunity, Threats) analysis to determine the appropriate strategies. appropriate to encourage the development of KSP in supporting MSME financing in Garut Regency. This research uses secondary data with a total research sample of 165 KSP units spread across 42 sub-districts. The research results found that the number of KSPs in Garut Regency was only 26.19% of all sub-districts, where KSPs were in Garut Kota, Tarogong Kidul, Tarogong Kaler, Bayongbong, and Banyuresmi Districts; has enormous potential for developing KSP strategies and should be used as a pilot area for KSP development in other sub-districts. Overall, the research results can be recommended for further exploring the performance of KSP in certain sub-districts so that a more implementable KSP development strategy can be determined.
Financial life skill training for the PKK Mekar Arum Group RW 16 Bojongsoang, Bandung Ira Murwenie; Abdul Fatah Hassanudin; Alam Avrianto; Dwirani Fauzi Lestari; Rahmina Puspa
Community Empowerment Vol 9 No 11 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.11127

Abstract

Strong family economic resilience requires solid financial skills, especially for housewives. This community service program aimed to enhance the financial life skills (FLS) of housewives in the Mekar Arum PKK Group, RW 16 Bojongsoang-Bandung, using a Community-Based Learning (CBL) approach. The program was implemented through workshops and interactive simulation games covering financial literacy, household financial management, business development, capital management, investment risks, and insurance. The impact of the program was analyzed using a paired t-test to measure differences in participants' understanding before and after the training. The results showed that FLS training significantly improved the financial literacy of participants. An R square value of 72.93% indicates the training's contribution to enhancing participants' knowledge and understanding of household financial literacy. This program effectively equips housewives with financial skills that support family economic resilience and holds the potential for replication in other community groups.
Co-Authors Agus Rahmadsyah alam avrianto Alam Avrianto Amir Hakim Ayu Hilda Inaya Azis Wira Pratama Cecep Hamzah Pansuri Dwirani Fauzi L Dwirani Fauzi Lestari Eliya Fatma Harahap Hani Siti Hanifah Harahap, Eliya Fatma Ira Murwenie Irma Rosmayati Muhamad Ginanjar Riyanto Murweni, Ira Nurjaman Putri, Marissa Disthy Rahmina Puspa Rahmina Puspa AR Rosmayati, Irma Wisnu Wardani Wufron Wufron