Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.87

P-Index

This Author published in this journals

Hendro Sasongko

Faculty Economic, Pakuan University

Author-ID : 374156

Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

Published : 78 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Pada RSUD Wilayah Bogor Hendro Sasongko, Riyani S. Saputri, Sri Hartoyo,
Jurnal Ekonomi Vol 25, No 2 (2020): July 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i2.662

This study aims to determine and analyze the role of participation in budgeting on managerial performance where in this study there is a moderating variable that is Reward in BLUD RSUD Bogor region. The data obtained were processed using Microsoft Excel 2018 and Eviews. The sampling technique with purposive sampling technique. The results obtained after a study of 85 respondents using multiple linear regression analysis models explained that there is an influence of participation in budgeting on managerial performance. Budgeting can act as a planning and performance criteria, where the budget can be used as a control system to measure managerial performance. This means that participatory budgeting can be assessed as a managerial approach that can improve the performance of each manager as an individual, and reward does not affect managerial performance. Continue to evaluate the performance using the Balance Scorcard seen from the main performance indicators and achieve performance for the realization of performance achievements included in the predicate is very good in 2017-2018.

The Factors that Influence the Loan Repayments of Credit Union Members and Performance Analysis on Credit Union Rasyidi, Achyar; Firdaus, Muhammad; Sasongko, Hendro
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 22, No. 1
Publisher : UI Scholars Hub

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

Takera Credit Cooperative has a high level of non-performing loans (NPL) at 6.60 percent with greater emphasis on financial aspects in measuring its performance. The purpose of this study includes: (1) To analyze the factors that influence the loans repayments of the members of Takera Credit Cooperative to decrease NPL below 5 percent, (2) To evaluate the performance of Takera Credit Cooperative based on the Balanced Scorecard approach, (3) To formulate the alternative policy that become priority in improving the management performance of Takera Cooperative Credit. This research paper uses the case study approach on the factors that influence the loans repayments of the members, which is analyzed using logistic regression and descriptive analysis. The performance of Takera Credit Cooperative is analyzed with AHP in weighting scoring criteria on BSC perspective. The results of this study are: (1) Loans is given to the members in the group with a "common bond". To conduct financial literacy and monitoring members whose age are above 30 years with low income, but with high loans ceiling and interests rate. Maximizing profits from lending and investment assets. (2) Encouraging members to meet obligations and utilize products. To provide rewards for active members. To create a database of members, To employ special staff for financial counseling and marketing. (3) Revising the Standard Operational Procedure on management of loans risk. Providing shuttle service for savings and loan installments. (4) To the competence of staff for education, training, and mentoring. To provide access to the staff to the strategic information through the use of management information system technology. To create individual staff performance agreement form and developing remuneration packages.

Building an Optimal Portfolio on Indonesia Sharia Stock Index (ISSI) Hadiyoso, Asto; Firdaus, Muhammad; Sasongko, Hendro
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 22, No. 2
Publisher : UI Scholars Hub

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

Indonesian economy is particularly susceptible to capital outflow and net sell position due to the relatively high share of foreign ownership in the stock and government debt market. One of the efforts to reduce the vulnerability is to increase the involvement of public participation in the capital market. The purpose of this study was to establish the optimal portfolio generated from stocks listed on Indonesia Sharia Stock Index (ISSI) and measure its performance in order to determine its potential as an instrument for the major community to invest in the stock market. Calculations using single index model approach, daily stock price data and inflation rate as a proxy of the risk free rate, produce the optimal portofolio composed of forty three stocks with preferable yield and risk than the markets (Jakarta Composite Index). The number of stocks and the value of risk which is smaller than the market risk indicate that the portfolio are well diversified. The results of the performance test using Jensen’s Alpha method shows that the portfolio are able to outperform the market, JII, and ISSI.

APLIKASI NPV AT RISK DALAM ANALISIS KELAYAKAN FINANSIAL BUDIDAYA JAMUR TIRAM PUTIH DI KABUPATEN BOGOR JAWA BARAT Tintin Sarianti; Hendro Sasongko; Anny Ratnawati
Jurnal Manajemen & Agribisnis Vol. 5 No. 2 (2008): Vol. 5 No. 2 Oktober 2008
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

The purpose of this study where to analyze white oyster mushroom farming activity in Sub-Province of Bogor, to analyze financial feasibility of white oyster mushroom farming activity for high and low land in Sub-Province of Bogor by NPV at Risk Method and to analyze the switching value for the changes of cost and benefit in white oyster mushroom farming activity. The data were collected from 6 farmer living in high and low land in Sub-Province of Bogor. The NPV at risk model and switching value analysis were used to analyze tha data. The result of the study showed that white oyster mushroom farming activity for high and low land in Sub-Province of Bogor were feasible by financial that considered by investors in selecting the location to act the white oyster mushroom farming. The risks like price risk, production risk in that activity have accomodated in to cash flow. Accomodation for price risk was used the inflation rate and for production risk was used estimation for failure of crop in white oyster mushroom farming activity according the farmers in location. Switching value was used for to analyze maximum changes in cost and benefit which were developing the cash flow. The maximum changes describes that the changes admit of tolerated. The result for switching value analysis showed that the decreasing of production of white oyster mushroom (fresh and baglog) more sensitive than the others (decreasing of fresh white oyster mushroom price and increasing of varible input cost). This matter showed that production risk having an effect on white oyster mushroom farming activity than price risk. According that situation, the farmer must be repaire the technology of white oyster mushroom farming activity. The application of this model gives many outputs (NPV) and risks variabilities so that it can give a much more attractive and variying recommendation especially for the investors to do the investment decision especiaaly for white oyster mushroom farming activity

PERANCANGAN DAN PENERAPAN MATERIAL FLOW COST ACCOUNTING UNTUK PENINGKATAN KEBERLANJUTAN PERUSAHAAN PT XYZ Rochman Marota; Marimin Marimin; Hendro Sasongko
Jurnal Manajemen & Agribisnis Vol. 12 No. 2 (2015): Vol.12 No. 2, Juli 2015
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in the economic, social, environmental and technology with the design and implementation of Material Flow Cost Accounting (MFCA). MFCA provides open information about the classification of production costs, with special attention to the cost of material loss and production waste. The goal is efficiency and effectiveness of production cost which can increase the performance of the production process as well as providing an influence on the value of corporate sustainability. The method used in this research was a mixture of qualitative and quantitative method. Measuring tool used multiple regression analysis to measure the significance of independent variables on the dependent variables. As additional analyses used Multidimensional Scaling (MDS) method with rapMFCA techniques and Analytical Hierarchy Process (AHP) method with a pairwise comparison technique for assessed corporate sustainability indexes for every dimension and weight combined. The analysis showed that the MFCA provides significant effect as the results of the F test, t test and probability test. The results obtained with this technique showed that the value of sustainability index after merging weight is 85,33 and is in the category of highly sustainable. From these results the performance formulation formulated suggestions for maintaining the stability of the production process of corporate sustainability indexes.Keywords: corporate sustainability, efficiency and effectiveness of production cost, material flow cost accounting, production process performancABSTRAKPenelitian ini berusaha menjawab permasalahan keberlanjutan perusahaan pengolahan kelapa sawit PT XYZ dalam dimensi ekonomi, sosial, lingkungan dan teknologi dengan perancangan dan penerapan Material Flow Cost Accounting (MFCA). MFCA memberikan informasi terbuka tentang klasifikasi biaya produksi, dengan perhatian khusus kepada biaya kerugian material dan limbah produksi yang dihasilkan. Tujuan yang hendak dicapai adalah efisiensi dan efektivitas biaya produksi yang dapat mendorong peningkatan kinerja proses produksi sekaligus memberikan pengaruh terhadap nilai keberlanjutan perusahaan. Alat ukur yang digunakan adalah regresi berganda untuk mengukur signifikansi pengaruh variabel bebas terhadap variabel terikat. Sebagai analisis tambahan digunakan metode Multidimensional Scaling (MDS) dengan teknik rapMFCA serta metode Analytical Hierarchy Process (AHP) dengan teknik perbandingan berpasangan untuk menilai indeks keberlanjutan perusahaan setiap dimensi dan secara bobot gabungan. Hasil analisis menunjukkan bahwa MFCA memberikan pengaruh signifikan dari hasil uji F, uji t dan uji probabilitas. Hasil yang diperoleh dengan teknik ini menunjukkan bahwa nilai indeks keberlanjutan setelah penggabungan bobot adalah 85,33 dan berada pada kategori sangat berkelanjutan. Dari hasil ini dirumuskan saran perbaikan kinerja proses produksi untuk menjaga stabilitas indeks keberlanjutan perusahaan.Kata kunci: efisiensi dan efektivitas biaya produksi, keberlanjutan perusahaan, kinerja proses produksi, material flow cost accounting

PENGARUH LIKUIDITAS MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERUNGGASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Cosmas A.I. Wardojo; Lukytawati Anggraeni; Hendro Sasongko
Jurnal Manajemen & Agribisnis Vol. 13 No. 3 (2016): Vol. 13 No. 3, November 2016
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Working capital management is one of the most frequently discussed topics in researches, for companies attempt to obtain liquidity and operational efficiency in managing their working capital. Hence, this study aimed to analyze the company profitability and capital policy influences performed by the poultry sector company towards company profitability in the same period. The method in the study was a panel regression by adopting Ordinary Least Square estimation method and by using fixed effects in reference to Chow test results. Classic assumption test and Goodness of Fit Tests were also conducted to examine the selected models. The results showed that the components of cash conversion cycle and net trade cycle have significant positive effects on profitability, enabling the industry to increase profits by effectively managing each part of net working capital.Keywords: cash conversion cycle, net working capital, net trade cycle, profitability, working capital management, ordinary least squareABSTRAKManajemen modal kerja merupakan topik yang paling sering didiskusikan dalam penelitian, perusahaan berusaha mendapatkan likuiditas dan efisiensi operasional dalam mengelola modal kerja mereka. Penelitian ini bertujuan menganalisis profitabilitas perusahaan dan pengaruh kebijakan modal kerja yang dilakukan oleh perusahaan disektor perunggasan terhadap profitabilitas perusahaan dalam kurun waktu yang sama. Metode yang digunakan adalah regresi panel dengan metode pendugaan Ordinary Least Square menggunakan efek tetap berdasarkan hasil uji Chow. Uji asumsi klasik dan Goodness of Fit Uji juga telah dilakukan untuk menguji model yang terpilih. Hasil penelitian menunjukkan bahwa konversi kas komponen siklus dan siklus perdagangan bersih berpengaruh positif signifikan terhadap profitabilitas, sehingga industri dapat meningkatkan keuntungan dengan mengelola secara efektif setiap bagian dari modal kerja bersih.Kata kunci: siklus konversi kas, modal kerja bersih, net trade cycle, profitabilitas, pengelolaan modal kerja, ordinary least square.

Competitive Position and Business Strategy of Sugar Cane Plantation Company (Case Study PTPN X Surabaya) Kahiyang Ayu; Arief Daryanto; Hendro Sasongko
Jurnal Manajemen & Agribisnis Vol. 15 No. 3 (2018): JMA Vol. 15 No. 3, November 2018
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

This research aims to analyze the position of PTPN X in the sugar industry map in Indonesia and to analyze the priority of business strategy that can be implemented by PTPN X. Data analysis methods used are descriptive analysis, SWOT analysis and Analitycal Hierarchy Process (AHP). The results of the research shows that PTPN X is in the position to expand the business through staged revitalizion and diversification. The strategy priority that can be implemented by PTPN X is improving cooperation with farmers with sugar cane-based agro-industry program, increasing the production of sugar through land expansion and revitalization, diversifying sugarcane-based products, changing the production machines. Managerial implications of the research recommend the improvement of cooperation with farmers with sugar cane-based agro-industry program.Keywords: Sugar, PTPN X, SWOT, AHP

The Effect of Covid-19 on The Financial Performance of Indonesia’s Livestock Industry Maghfira Puti Gaisani; Idqan Fahmi; Hendro Sasongko
Jurnal Manajemen & Agribisnis Vol. 18 No. 3 (2021): JMA Vol. 18 No. 3, November 2021
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.18.3.229

This study aims to analyze the impact of COVID-19 on the financial performance of Indonesia’s poultry industry companies. The samples used in this study were broiler farming companies of XYZ Group from September 2019 to August 2020. Financial performance is used as the dependent variable to see the effect of the independent on the dependent. The independent variables in this study are leverage, liquidity, revenue, profitability, firm size, and COVID-19. The analytical method used is descriptive analysis with a quantitative approach. In this study, a z-score test, regression test, and internal firm interviews supported the results. The results showed that there were indications of problems with the firm's financial health. COVID-19 does not significantly affect its financial performance, but several other factors influence it, namely revenue, profitability, and firm size. Several forms of strategies that can be formulated for companies are maintaining cash flow by extending the debt period and shortening accounts receivable to restore the firm's financial health. Then make efficiency in the cost of goods sold and improve operational cooperation to improve the firm's financial performance. Companies can also increase funding by obtaining additional capital from a holding company before financing from outside parties. Keywords: COVID-19, financial distress, financial performance, poultry business, return on asset

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Pada RSUD Wilayah Bogor Riyani S. Saputri; Sri Hartoyo; Hendro Sasongko
Jurnal Ekonomi Vol. 25 No. 2 (2020): July 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i2.662

This study aims to determine and analyze the role of participation in budgeting on managerial performance whereas in this study there is a moderating variable that is Reward in the BLUD RSUD Bogor region. The data obtained were processed using Microsoft Excel 2018 and Eviews. The sampling technique with purposive sampling technique. The results obtained after a study of 85 respondents using multiple linear regression analysis models explained that there is an influence of participation in budgeting on managerial performance. Budgeting can act as a planning and performance criteria, where the budget can be used as a control system to measure managerial performance. This means that participatory budgeting can be assessed as a managerial approach that can improve the performance of each manager as an individual, and reward does not affect managerial performance. Continue to evaluate the performance using the Balanced Scorecard seen from the main performance indicators and achieve performance for the realization of performance achievements included in the predicate is very good in 2017-2018.

HOW DOES TAX AVOIDANCE AFFECT FIRM VALUE? (LESSONS FROM SOE AND INDONESIAN PRIVATE COMPANIES) Maulida Aulia Rezki; Noer Azam Achsani; Hendro Sasongko
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 6 No. 3 (2020): IJBE, Vol. 6 No. 3, September 2020
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.6.3.215

Taxes are the main source of state revenue and become an important factor for the running of government and development of the country with the largest contribution coming from corporate income tax. Different objectives of business ownership result in different tax management. This study analyzes the characteristics of tax avoidance, determinants and influences on firm value in state-owned and private companies. This study uses secondary data sources in the form of quarterly company financial statements, company stock price reports, and other related data. Descriptive and panel data analysis were used to examine the sample in this study which includes non-financial companies that are continuously profitable and listed in the LQ45 index for the period February 2014 to July 2019. The results of the study explain that private companies are more dominant in tax avoidance conduct compared to State-Owned Enterprises (SOEs). The determinants that influence the tax avoidance of SOEs are ROA and firm size, whereas in private companies there are no determinants that have a significant effect. There is significant negative impact in State-owned companies from tax avoidance on the firm value, while private company does not have a significant effect. Keywords: effective tax rates, firm value, SOE, Private, tax avoidance

Co-Authors Abrar Setiawan Achyar Rasyidi Achyar Rasyidi, Achyar Agung Fajar Ilmiyono Agus Setyo Pranowo Aldillah, Zhafira Huriya Ali Akil Parlindungan Siregar Alipudin, Asep Amelia, Rizka Wahyuni Anggareni, Lukytawati ANGGRAENI, ADITHIA Anggraini, Anggun Anneke Puspasari Annisa Tiaranti Anny Ratnawati Arief Daryanto Arief Daryanto Arif Kurniadi Asto Hadiyoso Awal Susmanto Azizah Bonar M Sinaga Cosmas A.I. Wardojo D S Priyarsono Dani Rahman Hakim, Dani Rahman Danika Reka Artha Dedi Budiman Hakim Dessy Herlisnawati Devia Leviasari Dewi Apriani Dewi Apriani Fr DIAN LESTARI Dida Marhamah Dion Achmad Armadi Dwi Kurniawan, Dwi Eni Puji Astuti Epiet Dwi Anggoro Erliza Noor Faisal Azmi Fara Shaliza Hadiyoso, Asto Hamzah Hamzah Hamzah Hamzah Hamzah Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Gursida Hari Gursida Hari Gursinda Hartoyo Hartoyo Haryadi Krisnandar Hasrul Hasrul Hendramiko Heni Nelawati herdiyana, Herdiyana Herman, Herman Hermanto Siregar Idqan Fahmi Ignatius Leonardus Lubis Imam W Sukoco Imbron, Imbron Indrayono, Yohanes Irman Hermadi Isbat, Isbat Jaka Wiramanggala Jufri, Supriadi Juliando Saragih Kahiyang Ayu Kemas Nurcholish Thoriq Kurniawan, Prasetyo Kusuma, Pradana Jati Lukytawati Anggraeni M Firdaus Maghfira Puti Gaisani Mailini, Dini Marhamah, Dida Marimin , Matdio Siahaan Maulida Aulia Rezki Meita Ratna Saomi Muhamad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Rifqi Syauqi Muharam, Hari N Rusnaeni Nimmi Zulbainarni Obed Fernando Harefa Pradana Jati Kusuma Raden Yogi Arieffiandi Retno Martanti Endah Lestari Reza Suriansha Riyani S. Saputri Riyanti, Evy RIZKY P. LUBIS Rochman Marota Roy Sembel Rusmanah, Enok Santosa Santosa Shaliza, Fara Siahaan, Matdio Sianipar, Makmur Sri Hartoyo Sri Hartoyo Syamsiar, Syamsiar Tintin Sarianti Tony Irawan Tridoyo Kusumastanto Vedi Oktavia Fitry Ani Wardani, Firmansyah Warizal Wihartika, Doni YOHANES INDRAYONO Yohannes Indrayono Yuary Farradia Yuliandi Yuliandi Yusman Syaukat yusnita, nancy

Title

Found 78 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 78 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 78 Documents
Search