Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.4

P-Index

This Author published in this journals

All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen E-Coops-Day : Jurnal Ilmiah Abdimas Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Bandung Conference Series: Economics Studies Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management

Sugiyanto Ikhsan

Institut Manajemen Koperasi Indonesia

Author-ID : 3623113

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

Published : 22 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

PENGARUH PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA RAHARJA KABUPATEN BANDUNG Hernawati, Euis; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the influence of receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency. This research method using quantitative method. Data collection techniques used are observations and literature review. Data analysis techniques used are linier regression analysis, product moment correlation and coefficient of determination. Data analysis shows that the correlation coefficient of -0,716 which means the relationship between receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency is strong, with R square are 51,26%.

ANALISIS PENGARUH PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI PEGAWAI PEMERINTAH KOTA BANDUNG DI ERA DIGITAL 5.0 Setiawan , Entang; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research aimed to know the loan at Koperasi Pegawai Pemerintah Bandung, to know the net profit at Koperasi Pegawai Pemerintah Bandung, and to know the influence of loan to the net profit at Koperasi Pegawai Pemerintah Bandung. The method of this research used descriptive with a quantitative approach that mean the results were then processed and analyzed for to be concluded. From the research result by using hypothesis testing correlation coefficient analysis there was a relationship between loan and net profit which was positive and very strong with its value of 0,943. The value of coefficient determination R Square was 0,889 or 88,9% indicating there was an influence as much as 88,9% and 11,1% by other factors which were not observed in this research. The result of test T was T count > T table = 6,330> 2,365. So it could be concluded that the loan had a positive influence and signifikan impact to net profit. There were the following research problems: 1.The new members who borrowed large amounts of money, 2. Mutations of employee to out of town who still had loans to cooperative, and 3. Members who still had loans but had to retire. And suggestions to resolve the problem are as follows: 1.To provide a guarantee, 2.To coordinate with the members in amicably, and 3. Principal members are converted to loans remaining.  Keywords :Loan and Net Profit 

Pengaruh Biaya Operasional Terhadap Laba Bersih PT. Sari Indah Teguh Purwakarta Periode 2013 – 2017 Gunardi Gunardi; Sugianto Ikhsan; Syafirah Sehaq
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

The main objective of the research is to find out the influence of operating cost to net profit PT. Sari Indah Teguh Purwakarta of period 2013 - 2017. The method used was a quantitative. The data collection by observation, and literature study. The technique used to analize the date were the normality test, coefficient of correlation, coefficient of determination and linier regeression analysis. The obtained data showed that the data was normally distributed. The correlation result 0,936. The coefficient of determination result is 0,876 it means that net profit can be influenced by operating cost 87,6 %. Linier Regression analysis result is Y=1775.963 + (0.722)X. The problems is: the lacks of minimized operational cost, and the recent price of gas. The suggestions: Reviewing operational costs in further detail, Controlling the usage of electricity, water, and office stationary.

Analisis Leverage dan Risiko Dalam Kaitannya Dengan Manfaat Ekonomi Anggota (Studi Kasus pada Koperasi Keluarga Besar PT Dirgantara Indonesia Wahana Raharja) Sugiyanto Sugiyanto
Accounthink Vol 4 No 2 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Penelitian ini berawal dari adanya penemuan data yang menunjukan bahwa modal Koperasi didominasi oleh modal yang bersumber dari luar. Berdasarkan permasalahan di atas, maka penulis tertarik untuk mengambil topik tersebut dengan menganalisis rasio keuangan menggunakan rasio leverage dan risiko dalam kaitannya dengan manfaat ekonomi anggota. Dari hasil penelitian yang dilakukan dapat diperoleh bahwa kondisi rasio leverage berada dalam kriteria tidak baik dengan rata-rata 574,02% artinya jumlah hutang yang dimiliki perusahaan lebih besar dari pada ekuitas. Jumlah hutang yang lebih besar menyebabkan biaya bunga naik dan menimbulkan risiko sehingga WACC naik setiap tahun. Hal ini mempengaruhi manfaat ekonomi tidak langsung yaitu sisa hasil usaha yang akan diterima oleh angggota Koperasi. Jika total hutang terus naik maka biaya bunga akan lebih besar yang menyebabkan WACC naik setiap tahunnya, maka sisa hasil usaha yang diterima anggota akan mengalami penurunan. Upaya yang harus dilakukan yaitu dengan meningkatkan modal sendiri dengan meningkatkan simpanan anggota yang berupa simpanan pokok dan wajib untuk memperbesar modal sendiri Koperasi. Kata Kunci : Leverage, Risiko, Manfaat Ekonomi Anggota

Pengaruh Kurs dan Pertumbuhan Ekonomi terhadap Return Saham pada Sektor Keuangan Bursa Efek Indonesia Sugiyanto Ikhsan
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3466

Exchange rate is an important aspect in economic growth in Indonesia, because it will affect the workings of the national economy, especially stock returns, the results of previous studies show different results related to exchange rates with stock returns, while economic growth on stock returns is very consistent. This study aims to examine the effect of the exchange rate on stock prices in the financial sector, and examine the effect of economic growth on stock prices as an effort to confirm the results of previous studies. This study uses a quantitative approach with an empirical method, the data used begins in the 2009-2018 period, a time series model with a Vector Autoregressive (VAR) approach where if the data used is statistic and not co-integrated. The VAR model shows that in simultaneous equations, if there are simultaneous relationships between observed variables, then these variables must be treated equally, so that there are no more endogenous and exogenous variables. The results show that the exchange rate and economic growth has no effect on stock returns. Macroeconomic aspects namely the exchange rate and economic growth in the period 2009-2018 shows that there is no influence on stock returns of the financial sector which are listed on the Indonesia Stock Exchange.

Pemanfaatan Pemasaran Melalui Media Sosial oleh UMKM Di Era Pandemi : Studi Kasus pada Usaha Mikro, Kecil, Dan Menengah di Kabupaten Bandung Mira Veranita; Lukmanulhakim Almamalik; Sugiyanto Ikhsan
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 1 (2022): 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.v13i1.590

The restrictions imposed to prevent the spread of the Corona virus have greatly impacted various types of businesses, both large-scale businesses and MSMEs and have indirectly forced business owners to make digital marketing, especially marketing through social media, one of the business solutions in marketing their business. This study aims to determine the use of social media as a marketing medium for MSMEs in the midst of various restrictions due to the Covid-19 pandemic. The method used in this study is a qualitative descriptive method. The subjects of this study were MSME actors under the guidance of the Cooperatives and SMEs Service, Bandung Regency, which were selected as many as 23 MSMEs using purvosive sampling technique. The research data was collected combining desk analysis and direct observation to MSME actors, interviews with key respondents from the Bandung Regency Cooperatives and SMEs Service, and digital marketing practitioners. The results of the study show that MSME actors have made social media a marketing method in this pandemic era. Marketing using social media is used because it is able to increase brand awareness, facilitate product feedback and marketing strategies, build networks with consumers, suppliers and competitors, but in a more convenient and cost effective manner.

BIMBINGAN TEKNIS MANAJEMEN KEUANGAN DALAM PENGEMBANGAN KOPERASI DI KOTA CIMAHI Sugiyanto Ikhsan
E-Coops-Day Vol. 3 No. 2 (2022): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Pengurus koperasi merupakah salah satu pihak yang berperan dalam memajukan koperasi, namun masih terdapat pengurus yang masih belum paham mengenai manajemen keuangan koperasi yang mengakibatkan adanya kesalahan dalam pelaporan maupun pelaksanaan fungsi manajemen keuangan di koperasi. Untuk itu, pengabdian kepada masyarakat melalui pelaksanaan pelatihan manajemen keuangan bagi pengurus koperasi dilakukan dengan tujuan untuk meningkatkan pemahaman para pengurus. Kegiatan pengabdian ini memberikan seminar dan diakhiri dengan diskusi antara narasumber dan peserta. Output yang diterima dari adanya kegiatan ini yaitu adanya penambahan wawasan para pengurus dan ketertarikan mengenai manajemen keuangan dan laporan keuangan koeprasi.

The Effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure Sugiyanto; Sugiyanto Ikhsan
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.50318

The company's capital structure is an important aspect for the company's growth in the future. Companies that have an optimal capital structure can be the basis for developing the company in a better direction. The phenomenon of the COVID-19 pandemic has had a major impact on various companies in Indonesia, but it is interesting that health companies are gaining momentum to increase company profits. This study aims to analyze the effect of Return on Equity, Current Ratio, and Earnings Volatility on Capital Structure. This study uses a quantitative approach with descriptive and causal methods, research data using the Indo Farma company (INAF). The researcher uses the main data sources to be processed in this analysis. The results of the data test using eviews-10 are categorized into three parts, namely the descriptive test, the classical assumption test, and hypothesis testing. Based on the results of the study, it shows that ROE has a negative effect on the capital structure, meaning that the lower the ROE, the higher the capital structure. CR has a positive effect on the capital structure, meaning that the higher the CR, the higher the capital structure. Earnings volatility has a positive effect on the capital structure, meaning that the higher the earnings volatility, the higher the capital structure. The results of this study show similarities with previous studies, both in developed countries and emerging market countries.

Impact of Macroeconomic Movements on Changes in Stock Returns Dodi Sukmayana; Laely Purnamasari; Sugiyanto Ikhsan
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.50321

In the macroeconomic context, the impact of inflation will be felt by all companies in the industry. This condition will affect the performance of the capital market because many companies cannot operate optimally. As a result, the capital market faces high uncertainty. The problem of timeliness in buying or selling shares often makes investors experience losses in investing. This condition indicates that there is a need for an academic study that is able to predict the factors that influence stock returns. This study aims to examine the effects of inflation, exchange rates, and interest rates on stock returns. This study uses a quantitative approach with a causal paradigm. The population in this study is macroeconomic data and stock returns of the Composite Stock Price Index (JCI) during the 2009–2020 period. Data analysis used regression with the classical assumption tests previously carried out, namely normality, autocorrelation, multicollinearity, heteroscedasticity, and linearity tests. The data test program used is eviews-10. The findings revealed that macroeconomics affect stock returns simultaneously; inflation has a negative effect on stock returns; interest rates and exchange rates have a positive effect on stock returns. The results of this study indicate a conformity with the Arbitration Pricing Theory (APT), which states that asset pricing can be predicted by examining macroeconomic factors.

THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON SHARE PRICES IN THE MANUFACTURING SECTOR WITH INFLATION AS MODERATION Sugiyanto Ikhsan; Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto; Rima Dasuki; Endra Herdiansyah
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5648

The movement of stock prices during the COVID-19 pandemic crisis has shown significant changes, this can be seen from the decline in the Composite Stock Price Index (JCI). This condition encouraged research in the field of macroeconomics to be able to understand this phenomenon. This research aims at examining the effect of macroeconomics on stock prices by using the manufacturing sector as the object of research. This research used the 2020 period, where in that period the JCI fell. The results showed that only the exchange rate had an effect on stock prices in the manufacturing sector, while inflation and interest rates had no effect on stock prices in the manufacturing sector. Inflation which is used as a moderating variable can moderate the effect of exchange rates and interest rates on stock prices in the manufacturing sector.

Co-Authors Adri Arisena Agustina, Siti Sarah Ahmad Subagyo Aisyah Ramadani, Asih Baihaqqy, Mochammad Rizaldy Insan Diah Nofitasari Endra Herdiansyah Fitriana Dewi Sumaryana Hernawati, Euis Indradewa, Rhian Insan Baihaqqy, Mochammad Rizaldy Laely Purnamasari Lukmanulhakim Almamalik Mohammad Fahreza Muthmainnah Muthmainnah Rima Elya Dasuki Sagita, Melda Salsabila, Nusuki Setiawan , Entang Siti Rostiana, Tanti Sugiyanto Sugiyanto Sukmayana, Dodi Syafirah Sehaq Toufiq Agung Pratomo Sugito Putra Udin Hidayat Veranita, Mira Wulan Septiani, Dian Yupi Yuliawati

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search