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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Manajemen Bisnis Jurnal Akuntansi dan Pajak JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan International Journal of Agricultural Sciences Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Ilmiah Edunomika (JIE) JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Agriuma International Journal of Engineering, Science and Information Technology International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) AJAD : Jurnal Pengabdian kepada Masyarakat Management Research and Behavior Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Mahasiswa Agribisnis International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) International Journal of Business, Economics & Financial Studies Agrifo: Jurnal Agribisnis Universitas Malikussaleh Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
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IDENTIFICATION OF PRODUCTION COSTS IN TEMPE UD MAWAR SARI AGROINDUSTRY IN UTEUN BAYI VILLAGE BANDA SAKTI SUB-DISTRICT LHOKSEUMAWE CITY Irada Sinta; Asmaul Husna; Rico Nur Ilham
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to see the effect of identification of production costs in Tempe Agroindustry UD Mawar Sari in Uteun Bayi Village, Banda Sakti District, Lhokseumawe City. The data analysis method used in this Field Work Practice is a quantitative descriptive method, namely analyzing and describing data on business operational activities, especially those related to production costs, namely raw material costs, labor costs and overhead costs at Tempe Agro-industry UD Mawar Sari. This study uses primary and secondary data types. The results showed that in the tempe production process at the Tempe Agro-industry UD Mawar Sari the results of the identification of production costs were Rp. 420,775,433.3 which was obtained from raw material costs of Rp. 342,060,000, - labor costs of Rp. 31,559,200 ,-,
Good Corporate Governance, Free Cash Flow, dan Leverage terhadap Earning Management dengan Kualitas Audit sebagai Variabel Moderasi Rico Nur Ilham; Debi Eka Putri; Irada Sinta; Liper Siregar; Saprudin Saprudin
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.907 KB) | DOI: 10.26740/jim.v10n4.p1144-1159

Abstract

This study examines the effect of good corporate governance, free cash flow, and leverage on earnings management with audit quality as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. This study used secondary data from financial statements of mining companies on the Indonesia Stock Exchange accessed at www.idx.co.id. The data analysis method used was multiple linear regression methods with the help of Eviews. The results show that good corporate governance, free cash flow, and audit quality have an insignificant effect on earnings management, and leverage significantly adversely affects earnings management. The results also show that audit quality is a variable that can moderate the relationship between good corporate governance and earnings management but cannot moderate the relationship between free cash flow and earning management and leverage with earnings management. Companies must continue to manage the company well in order to achieve company goals
Strategi Peningkatan Mutu dan Keamanan Produk Olahan Melalui Pelatihan Good Manufacturing Practice (GMP) pada UKM Piyasan Nanggroe Kabupaten Aceh Utara Khairisma; Fuadi; Puspitaningrum, Rani; Falahuddin; Juanda, Reza; Sinta, Irada; Khairani, Aulia Febri; Mirna; Ayu, Sari
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 3 (2023): DECEMBER 2023
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i3.218

Abstract

Community Engagement activities were conducted in Gampong Matang Meunye, Aceh Utara District, with a focus on the development of Micro, Small, and Medium Enterprises (MSMEs) represented by the UKM Piyasan Nanggroe group. This group possesses expertise in producing high-quality dried bananas, referred to as "pisang gintong," and aspires to scale up production extensively. The objective of this Community Engagement was to provide support in enhancing production and business legality, particularly in the realm of business management, encompassing business motivation, financial recording, and digital marketing. Furthermore, this endeavor aimed to elevate product quality by implementing Good Manufacturing Practices (GMP) with hygienic and efficient standards and introducing processed banana products using state-of-the-art processing technology that is more hygienic and healthier while leveraging local resources. The implementation of the activities comprised three stages: preparation, program execution, and evaluation. The preparation phase encompassed pre-surveys, team formation, proposal development and submission, team and partner coordination, and the preparation of training materials. The program execution stage involved disseminating information and conducting discussions to impart knowledge in business management, digital marketing, and GMP practices. The evaluation and reporting phase ensured the success of the program. After the program, it is anticipated that MSME entrepreneurs within the UKM Piyasan Nanggroe group will experience increased production capacity, a better understanding of the importance of sound financial record-keeping, the implementation of marketing strategies through labels (Halal and branding), and the adoption of hygienic standard processing technology. This article aims to provide practical guidance for MSME entrepreneurs in enhancing their quality and competitiveness.
The Debt Policy and Performance of State-Owned Companies in Indonesia Sinurat, Mangasi; Ilham, Rico Nur; Sinta, Irada; Ahmad, Shabir
Jurnal Manajemen Bisnis Vol 15, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.20285

Abstract

Research Aims: This research aims to explore the factors influencing debt policy in "red-license plate" companies in Indonesia from 2010 to 2020. Design/Methodology/Approach: The research method used is empirical studies to achieve the study's objectives.Research Findings: The first analysis result showed that their debt policy was significantly determined by collateral value of assets, profitability, company size, business risk, liquidity. However, those factors partly clarified the policies, whereas other factors outside the observation defined the rest. The result of the second analysis meanwhile showed that the debt policy has significant negative impact on the company performance both long-term and short-term period.Theoretical Contribution/Originality: Several research strategies that may be useful in this respect are discussed, and a typology of constructs is proposed on the basis of this analysis is Short term debt policy, Long term debt policy, and The thermal design power are as latent variables; the collateral value of assets, Profitability, Company size, Business risk, Growth opportunity, and Liquidity are construct variables.Practitioners/Policy Implications: The first stage of analysis is intended to examine the factors influencing debt policy, both total debt policy, short term debt policy, and long-term debt.Research Limitations/Implications: Considering the limited amount of data available, this study conducts a risk assessment based on historical data only. A more complete identification of risks and vulnerabilities will include a forward-looking assessment using sensitivity analysis, scenarios, and testing of debt policies on "state-owned" companies in Indonesia from 2010 to 2020 and the impact of debt policies on the financial performance of companies during that period. We will next explain the methods used to achieve the objectives of the study. Furthermore, it further describes the results of research and discussion and winds up with conclusions and suggestions.
THE EFFECT OF PRICE DISCOUNTS ON CUSTOMER SATISFACTION WITH IN STORE DISPLAY AS AN INTERVENING VARIABLE Irada Sinta; Rico Nur Ilham; Muhammad Multazam; T.M Azani; Ikram
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.005 KB) | DOI: 10.54443/ihert.v5i1.223

Abstract

In this study the population is Rizky Net Bandar Masalam customers, Simalungun Regency. i.e. 50 people. Because the target population is less than 100, the sampling technique used is the census method, where the entire population of 50 Rizky Net Customers in Bandar Masilam, Simalungun Regency, will be used as the research sample. the first hypothesis is accepted, meaning that price discounts (X) have a significant effect on In Store Display (Y1). the second hypothesis is accepted, meaning that price discounts (X) have a significant effect on customer satisfaction (Y2). the third hypothesis is accepted, meaning that In Store Display (Y1) is an intervening variable that mediates the effect of Discounts (X) on Customer Satisfaction (Y2).
THE EFFECT OF COUNTRY OF ORIGIN AND CELEBRITY ENDORSEMENT ON PURCHASE DECISIONS VIVO SMARTPHONE PRODUCTS (Case Study on Cellular Global Customers in Tebing Tinggi City) Irada Sinta; Rico Nur Ilham; Muhammad Multazam; Rista Sihombing; Suci Puji Suryani
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.111 KB) | DOI: 10.54443/ihert.v5i1.225

Abstract

In this study the population was Tebing Tinggi City Cellular Global Customers, namely as many as 50 people through pre-survey data from researchers to research objects. Because the target population is less than 100, the sampling technique used is the census method, where the entire population of Global Cellular Customers in Tebing Tinggi City is 50 people. Research resultthe first hypothesis is accepted, meaning that Country Of Origin (X1) has a significant effect on Purchase Decision (Y). the second hypothesis is rejected, meaning that Celebrity Endorsement (X2) has no significant effect on Purchase Decision (Y). the third hypothesis is accepted, meaning that the Country Of Origin Variable (X1), Celebrity Endorsement Variable (X2), has a significant simultaneous effect on the Purchasing Decision Variable (Y).
COMPARATIVE BUSINESS OF RICE FARMING IN UMONG PAYA WITH UMONG LAND IN LEMBAH DISTRICT SABIL DISTRICT OF SOUTHWEST ACEH Asrol Fajri; Zuriani; Irada Sinta
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i1.406

Abstract

Lembah Sabil subdistrict there are two types of : rice fields, namely Umong Paya and Umong Darat, so there is a rice farming business that uses both lands. Is there a difference (comparative) in the benefits of rice farming using Umong Paya and Umong Darat. The purpose of this study was to determine the difference between the benefits of Umong Paya and Umong Darat rice farming. The location of this research was carried out in the Lembah Sabil subdistrict, Southwest Aceh Regency, especially in the two Gampong Cot Bak U and Meunasah Sukon carried out in 2022. The data analysis used in this study were cost calculations, acceptance calculations, profit calculations and different tests or tests. t (independent t test). The results of the research conducted explained that the rice farming business Umong Paya obtained an average production of 6,555 Kg/HA/MT, the average total cost of Rp. 18,930,106/Ha/MT, the average receipt of Rp. 32,217,411/Ha /MT and an average profit of Rp.13,287,305/Ha/MT. While Umong Darat rice farming business earned an average production of 7,704 Kg /Ha/ MT, the average total cost of Rp.16,305,657/Ha/MT, the average receipt of Rp. 34,766,457/Ha/MT, and an average profit of Rp. 18,462,758/Ha/MT. The analysis of data using the t test (independent t test), showed that the sig value of 0.016 < from 0.05 (????) means that there is a difference in the average profit of Umong Paya rice farming business with Umong Darat. Thus there is a difference in the average production, acceptance, total cost obtained by Umong Paya rice farming business with Umong Darat, resulting in a difference in profits obtained by the two farming businesses. The analysis of data that has been done shows that there is a real difference in the average profit in real terms between the Umong Paya rice farming business and Umong Darat in Lembah Sabil subdistrict of Southwest Aceh regency.
COMPARATIVE ANALYSIS OF PROFITS OF AGROTOURISM AND NON-AGRTOURISM ORANGE FARMING BUSINESSES IN PAMATANG SILIMAHUTA DISTRICT SIMALUNGUN REGENCY Hekdi Theresia Pintubatu; Zuriaini; Irada Sinta
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.407

Abstract

In Pamatang Silimahuta District, most of the people do orange farming. Facts in the field show that there are two types of citrus farming, namely agrotourism and non-agrotourism citrus farming. Agrotourism citrus farming applies a concept, where visitors can pick directly from the trees at a predetermined price and higher than sold directly to agents. This certainly causes the difference in profits between agrotourism and non-agrotourism citrus farming. This study aims to analyze the amount of profit of agrotourism and non-agrotourism citrus farming and analyze the significant profit difference between agrotourism and non-agrotourism citrus farming in Pamatang Silimahuta District. Sampling in this study used purposive and census methods with a total sample of 46 respondents. The types of data used in this study are primary data and secondary data. Data analysis in this study used a difference test of two free samples (Mann-Whitney test). The results showed that the significance value (0.000) < α (0.05), meaning that there is a significant difference between the average profit of agrotourism and non-agrotourism citrus farming. The results of data analysis show that the average profit of agrotourism farming is greater than non-agrotourism farming.
PHENOMOLOGICAL STUDY OF DIGITAL CRYPTOCURRENCY ASSET INVESTMENT IN INDONESIA IN ISLAMIC PERSPECTIVE Rico Nur Ilham; Arliansyah; Reza Juanda; Irada Sinta; Muhammad Multazam; Frengki Putra Ramansyah; Kurniawan, Roni
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 1 (2024): 7th IHERT (2024): IHERT (2024) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i1.409

Abstract

Cryptocurrency is one of the investment commodities that can generate returns and already has a permit to be traded in exchange trading through the Indonesian Commodity Futures Trading Supervisory Agency (BAPEPTI). Digital crypto assets traded in Indonesia are quite a lot through the Indodax trading company. The purpose of this study is focused on formulating a risk management process in investing in digital cryptocurrency assets. In addition, the results of this study will produce policy recommendations known as LCTR or "Legal Cryptocurrency and Tax Revenue" which are expected to be considered by the government in formulating policies on digital crypto assets so that the interests of all parties can be accommodated in order to realize maximum state revenue from trading digital crypto asset commodities. This type of research is quantitative descriptive with a research population of 10 cryptocurrency coins with the largest market caps in Indonesia, namely Cryptocurrency Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Bitcoin Cash (BCH), Litecoin (LTC), Stellar, DASH, Dogecoin, Zcash, Monero in Indonesia. The type of data in this study is time series data taken from January 2017 to December 2020 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 480 (4 years x 12 months x 10 coins) monthly report data was obtained for the research sample. The data analysis method in this study uses multiple linear regression and data analysis using e-views statistical software version 10.
THE IMPACT OF SIMULTANEOUS ELECTIONS ON BANKING PROFITABILITY: AN EMPIRICAL STUDY IN THE ASEAN BIG FOUR STOCK MARKET Irada Sinta; Rico Nur Ilham; Reza Juanda; Muttaqien; Cut Zira Maulida; Frengki Putra Ramansyah
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 1 (2024): 7th IHERT (2024): IHERT (2024) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i1.418

Abstract

Capital Adequacy Ratio (CAR) is a bank performance ratio used to measure the adequacy of capital owned by the bank in order to support assets that contain or generate risk. The greater the Capital Adequacy Ratio (CAR), the better the bank's ability to meet capital needs. The greater the capital owned by the bank, the bank is able to provide loans to customers in large amounts so that it has the opportunity to increase the company's profitability. Profitability assessment is a process to determine how well business activities are carried out to achieve strategic goals, eliminate waste and present timely information to carry out continuous improvement (1). This study aims to be one of the indicators of how an important event in a country, especially in the socio-political field, can affect the country's economic turnover and stock exchange. Especially for the big four ASEAN countries (Indonesia, Malaysia, Singapore and Thailand), the case of increasing stock prices in the banking sector is in the spotlight and it is necessary to conduct a scientific study on the correlation of General Election events in the big four ASEAN countries with the increase in their country's stock market. This type of research is associative research that aims to determine the relationship between two or more variables, namely researching the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Operational Costs on Operational Income (BOPO) which are related to the Profitability of banking sector companies during the general election period in the big four ASEAN countries. This study will use ratio analysis to determine the performance of a bank and its health.
Co-Authors AA Sudharmawan, AA Abdul Rahma Ade Ratna Dewi Adelina, Dian Adhiana, Adhiana Adnan Adnan Ahmad, Shabir Ainiya , Nazri Akhyar, Chairil Amlys Syahputra Silalahi Amru Usman Andriani, Rika Anissa, Farah Annisa Karim Sinaga Arliansyah Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Arnas, Eva Asmaul Husna Asrol Fajri Aulia Ramadhan, Hafidz Authar ND, Muhammad Ayu Anora Ayu, Sari Azhar Bob Feinberg Chalirafi, Chalirafi Cut Afra Humaira Cut Afra Humaira Cut Rozana Sari Cut Zira Maulida Dara Latifa Debi Eka Putri Delvia Andriani Deva Septiana Siregar Dhea Fidela , Cut Dhuhratulliza Dhuhratulliza Dilla Ramadani Dina Salsabila Dina Salsabila Dwi Yuzaria Dwiyani, Uci Edi Riansyah ekamaida, ekamaida EM Yusuf Iis F, Fadli Fachry Abda El Rahman Fadilah Nurjanah Fadli Fadli Fadli Fadli Fadli Fadli Fajiral, Raihan Falahuddin fayza, Adinda Feinberg, Bob Frengki Putra Ramansyah Fuadi Fuadi Fuadi Gina Silmi Hafni Zahara Haikal, M. Hamdiah Hamdiah Hamdiah Hamdiah Hamdiah Harley Agustian Hasan, Nadila Hasnah Hasnah Haway , Fitra Hekdi Theresia Pintubatu Hendri Sose Fauzi Heri Sandi Herlina Herlina Ian Wooton Iklima , Rina Ikram Intan Aulia Sari Irhamah Irshad Ahmad Reshi Isfenti Sadalia Isfenti Sadalia isfenti sadalia Izza, Nurul Jamilah Jamilah Jamilah Jariah Abu Bakar John Zysman Jorgeo O. Brusa Juliana Juliana Jumadiah Juni Ahyar Kembaren, Emmia Tambarta Khaidir Khaidir, Khaidir Khairani Husna , Fadhila Khairani, Aulia Febri Khairisma, Khairisma Kumala Sari, Dewi Lala Merlita Latiful Rahmi Laxmi Jamatia , Purna Lika Andira BR Pinem Likdanawati Liper Siregar Lusi Afriliana Lusi Afriliana M, Mawardati M. Faddel M. Subhan M.Subhan Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Marzuki Marzuki Maulana Majied Sumatrani Saragih Mawardati Mawardati Merlita, Lala Millisa, Cut Mirna Mita Darmayanti Mohd. Heikal Mohd. Heikal Mohd. Heikal Muammar Khadafi Muammar Khaddafi Muhammad Alfaris Muhammad Furqan, Muhammad Muhammad Multazam Muhammad Zahrul Fuadi Mursidah Muttaqien Muttaqien Nadira , Rizki Nadya Jasmine Nailul Ulfah Nazri Ainiya Nisrul Irawati Nofianti, Nofianti Nur Faliza Nurhasanah Nurhasanah Nuriana NURUL HAYATI Nurul Hidayati nuryana nuryana, nuryana Nurzarina, Maudi O. Brusa, Jorgeo Ori Damayanti Puji Suryani, Suci Puspitaningrum, Rani Putri Miranda Sembiring Putri Pratiwi Quswarnika Quswarnika Rachmat Al Fadjri Rahmadani, Zuhra Rahmaniar Rahmaniar, Rahmaniar Rahmi, Utia Rais, Rany Gesta Putri Rasykah Fakhirah Balqis Rauzi Ramazalena Razif Reza Juanda Riani Riani Riani Riani Riani Rico Nur Ilham Ridani Ridani Rifaldy Rizky, Muhammad Rina Iklima Riska Fazira Riska Yanti Riska Yanti Rista Sihombing Rizki Nadira Rizkina, Fathi Rosmaniar Rosmaniar Rosmaniar, Rosmaniar Rusydi Abubakar S. Sugiharto Safitri , Sekar Safriana Safriana Safriana Safriana Safriati Safriati salsabilla, Cut Sapna Biby Saprudin Saprudin Sari Yulis Terfiadi Setia Budi Sinaga, Sarman Sinurat, Mangasi Siti Munawiroh Sri Hayu Kartika Subhan Subhan Suci Puji Suryani Suci Puji Suryani Suji Pradana Suryadi Suryadi Suryadi Suryadi Sutriani Syahputri, Lidia T. Edyansyah, T. Edyansyah Tahara Alsura Tanjung, Ade Firmansyah Tarmizi Abbas Taufik Hidayat Tripure Maas, Linda Ulfa Yulinazira Ulfia Ulvia Fadilah Utami Aditya Wahyu Isnanda Nasution Wahyuddin Wahyuddin Wahyuni , Yuyun Widodo Endi Prasetia Widodo Endi Prasetia Widya Ramadhani Wooton, Ian YANITA YANITA, YANITA Yulius Dharma Yusnidar Yusril Ramadhan Sembiring Zahrul Fuadi, Muhammad Zulfa Riza Zulfa Riza Zuriaini Zuriani Zuriani Zysman, John