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All Journal JURNAL EKSBIS Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Journal of Applied Business, Taxation and Economics Reseach Jurnal Pengabdian Kepada Masyarakat Research Horizon Riwayat: Educational Journal of History and Humanities Jurnal Akuntansi Ecoducation
Ronny Hendra Hertanto
Universitas Gajayana Malang
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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METODE MIN-MAX DAN PENERAPANNYA SEBAGAI PENGENDALI PERSEDIAAN BAHAN BAKU PADA PT. BALATIF MALANG Ronny Hendra Hertanto
Adbis: Jurnal Administrasi dan Bisnis Vol 14, No 2 (2020): JURNAL ADMINISTRASI DAN BISNIS 2020
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v14i2.102

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan metode Min-Max dalam pengendalian persediaan bahan baku di PT. Balatif Malang. Metode Min-Max merupakan metode yang digunakan dalam pengendalian bahan baku atas dasar bahwa persediaan terdapat pada dua tingkatan yaitu tingkatan maksimum dan tingkatan minimum. Setelah kedua tingkatan tersebut ditetapkan maka pada saat persediaan sampai ke tingkat minimum pemesanan bahan baku harus dilakukan untuk menempatkan persediaan pada tingkat maksimum Hasil penelitian menunjukkan bahwa metode ini belum efisien diterapkan untuk mengendalikan persediaan bahan baku karena masih terdapat beberapa stock barang yang terlalu banyak sehingga menyebabkan gudang penuh dan arus kas perusahaan kurang baik. Dalam menetapkan kebijaksanaan persediaan bahan baku, hendaknya mempertimbangkan tingkat pemakaian atau penggunaan bahan baku agar tidak terjadi penumpukan atau kekurangan bahan baku. Sehingga untuk menghindari hal tersebut perusahaan harus menggunakan metode yang sudah ditentukan dengan baik yaitu metode Min-Max sebagai alat pengendalian bahan baku. Perlu diterapkan jumlah persediaan minimum, jumlah persediaan maksimum, jumlah stock pengaman dan tingkat pemesanan kembali pada bahan baku.
PENGUATAN SKILL CALON WIRAUSAHA DAWIS DALAM PRODUKSI & DIFERSIFIKASI KULINER BERBAHAN BAKU MBOTHE MENGGUNAKANTEKNOLOGI AGRO MANUFACTURING Ronny Hendra Hertanto; Achmad Dahlan
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 4 No 1 (2017): Jurnal Pengabdian Kepada Masyarakat 2017
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

This lbM implementation program is carried out in line with the Agro Manufacturing Skill transfer to the entrepreneur DAWIS candidates. This program will enable them to process raw Taro to become Taro Nudle, Taro Brouwnies, Taro Bakpao, Taro Dougnut as to avoid crop leftovers. When they have the skill, it is hoped that they can initiate the business independently, in which it will create business opportunities in agricultural people sector. Besides, they will be equipped with managing financial administration skill that it includes marketing aspects. This, in turns, may initiate PIRT (legal home industries) so that their products can be placed in formal markets such as mini markets and supermarkets.
ANALISIS PROSEDUR DAN KEBIJAKAN KREDIT UNTUK MEMPERKECIL RESIKO KERUGIAN PIUTANG TAK TERTAGIH (Studi Kasus Pada FIF GROUP Cabang Kota Malang) Maxi Ma’roep; Ronny Hendra Hertanto
Jurnal Akuntansi Indonesia Vol. 12 No. 1 (2016): Februari
Publisher : Universitas Gajayana Malang

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Abstract

Penelitian ini bertujuan untuk menganalisis dan menjelaskan bagaimana prosedur dan kebijakan kredit dapat memperkecil resiko kerugian piutang tak tertagih pada FIFGROUP Cabang Malang. Dengan menjalankan prosedur kredit sesuai dengan kebijakan perusahaan diharapkan dapat memperkecil adanya resiko kerugian piutang tak tertagih. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan menganalisis data dengan cara mengumpulkan, mengolah, dan menginterprestasi data yang diperoleh sehingga memberikan keterangan yang benar dan lengkap. Jenis data yang digunakan data primer dan data sekunder. FIFGROUP Cabang Malang di dalam menganalisis pemberian kredit kepada konsumen selain menggunakan analisis 6C yakni character, capital, capacity, conditions of economy , collateral, dan constraints dan 6 (angsuran vs jangka waktu angsuran, status pekerjaan, status rumah, status pernikahan, nomor telepon, dan usia) penilaian parameter utama kelayakan pemberian kredit pada sistem. Dalam penelitian ini menunjukkan bahwa benar prosedur  pemberian kredit dilakukan tetapi penilaian karakter pada lingkungan tidak dimasukkan pada enam parameter, sebaiknya penilaian karakter pada lingkungan di masukkan karena karakter pada lingkungan salah satu tolok ukur untuk memverifikasi data yang menentukan seorang kredit analis akan menolak atau menerima pinjaman pemohon kredit.
Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector Andora, Andora; Poernamawatie, Fahmi; Orbaningsih, Dwi; Hertanto, Ronny Hendra; Pitalokasari, Nurfilaili Diah
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.171-185

Abstract

This study aims to empirically test whether profitability can mediate the influence of academic qualifications of CFOs and independent commissioners on tax avoidance. The research sample was 62 with a purposive sampling technique in financial sector companies listed on the IDX in 2023. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. The results found that H1 was rejected, CFO academic qualifications had no significant effect on tax avoidance. H2 accepted, independent commissioners have a significant effect on tax avoidance. H3 is accepted, CFO academic qualifications have a significant effect on profitability. H4 is accepted, independent commissioners have a significant effect on profitability. H5 accepted, profitability affects tax avoidance. H6 accepted, profitability can mediate the effect of CFO academic qualifications on tax avoidance. H7 accepted, profitability can mediate the effect of independent commissioners on tax avoidance. Firm size as a control variable has no significant effect on profitability and tax avoidance.
MODERATING EFFECT OF WORK EXPERIENCE IN THE INFLUENCE OF PROFESSIONALISM, INDEPENDENCE, AND COMPETENCE ON AUDIT QUALITY Poernamawatie, Fahmi; Hidayah, Wahyuni; Widyawati , Titis Indah; Siagian, Deriska Emiria; Hertanto, Ronny Hendra
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

The issue of declining audit quality in Indonesia has now become a public concern. The number of cases involving public accountants in financial scandals can have a major impact on both the economy, public trust, and the reputation of the accounting profession. This study aims to analyze the moderating effect of work experience on the effect of professionalism, independence, and competence on audit quality. Data were collected through a survey involving 42 KAP auditors in the Greater Malang area. Hypothesis testing was carried out using the PLS-SEM method. The results showed that professionalism had no significant effect on audit quality with a p-value of 0.220, independence and competence had a positive and significant effect on audit quality with a p-value of 0.047 and 0.083, respectively. Work experience is able to moderate the effect of professionalism on audit quality with a p-value of 0.086, but is unable to moderate the effect of independence and competence on audit quality with a p-value of 0.950 and 0.417. This finding indicates that although work experience can increase the impact of professionalism on audit quality, independence and competence factors still require continuous development that does not only rely on experience.
Analysis of Fixed Asset Accounting Following Changes in the Status of State Universities as Legal Entities (PTNBH) Hertrianto, Indra Prihatma; Poernamawatie, Fahmi; Hertanto, Ronny Hendra; Hastuti, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 6 (2025): August 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i6.494

Abstract

This study aims to analyze the accounting treatment of fixed assets following the change in status of Malang State University to a State-Owned Legal Entity Higher Education Institution (PTNBH). This change in status requires a transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK), particularly PSAK 16 and ISAK 35. The research focuses on the calculation of depreciation expenses for fixed assets as determined in the Initial Asset Value (IAV). Data was collected through interviews and documentation, which were then analyzed using a descriptive case study approach. The research results indicate irregularities in depreciation charges, both too high and too low, primarily caused by the calculation method in the SIMAK BMN system. To address this, a prospective approach in accordance with PSAK 25 was applied. This adjustment includes the establishment of new useful lives, new book values, and new depreciation bases. Significant differences in depreciation charges between 2022 and 2023 were also found, primarily due to corrections for past errors. This study emphasizes the importance of validating asset data and selecting appropriate accounting methods to support the transparency and accountability of PTNBH's financial statements
Pengaruh Pemahaman Auditor dan Pengalaman Auditor terhadap Pendeteksian Kecurangan yang Dimediasi oleh Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Kota Malang) Kelana, Tomas Aldi; Gunadi, Gunadi; Lisa, Oyong; Hertanto, Ronny Hendra
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49865

Abstract

This study aims to analyze the influence of auditor understanding on fraud detection, analyze the influence of auditor experience on fraud detection, analyze the influence of auditor understanding on audit quality, analyze the influence of auditor experience on audit quality, analyze the influence of audit quality on fraud detection, analyze the indirect influence of auditor understanding on fraud detection through audit quality, and analyze the indirect influence of auditor experience on fraud detection through audit quality. This study is quantitative with an associative approach. The study population is auditors working in Public Accounting Firms (KAP) throughout Malang Raya that are registered with the Financial Services Authority (OJK) and hold a Registration Certificate (STT) from the Supreme Audit Agency (BPK). The sampling technique used purposive sampling with specific criteria, resulting in a total of 52 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling with the aid of SmartPLS software. The results showed that auditor understanding had a significant positive effect on fraud detection, auditor experience had a significant positive effect on fraud detection, auditor understanding had a significant positive effect on audit quality, auditor experience had a significant positive effect on audit quality, audit quality had a significant positive effect on fraud detection, auditor understanding had a significant effect on fraud detection through audit quality, and auditor experience had a significant effect on fraud detection through audit quality.
Peran Emosi Positif dalam Mediasi Pengaruh Hedonic Shopping dan Gaya Hidup Belanja terhadap Minat Beli pada Konsumen Shopee: The Role of Positive Emotions in Mediating the Influence of Hedonic Shopping and Shopping Lifestyle on Purchase Interest in Shopee Consumers Prabowo, Agung Cahyo; Hadiyati, Ernani; Muawanah, Umi; Hertanto, Ronny Hendra
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i3.2374

Abstract

Perkembangan yang cepat dalam perdagangan elektronik telah memiliki pengaruh besar terhadap perilaku konsumen di Indonesia. Penelitian ini membahas hubungan antara belanja secara hedon, style berbelanja, emosi positif, dan belanja impulsif di kalangan pengguna Shopee. Metode yang diterapkan yaitu metode kuantitatif eksplanatori dengan data yang bersumber dari kuesioner online yang dibagikan kepada 170 responden di Kecamatan Turen, Kabupaten Malang. Temuan dari penelitian ini menunjukkan bahwa belanja hedon memiliki efek signifikan terhadap emosi positif, yang berfungsi sebagai penghubung antara belanja hedon dan belanja impulsif. Meskipun gaya belanja berpengaruh terhadap emosi positif, ia tidak menunjukkan dampak langsung terhadap belanja impulsif. Penelitian ini mengungkapkan bahwa emosi positif berfungsi sebagai mediator parsial antara belanja hedonis dan belanja impulsif, serta antara gaya belanja dan belanja impulsif. Hasil ini memberikan sumbangsih terhadap pemahaman mengenai bagaimana faktor emosional dapat mendorong belanja impulsif di platform e-commerce, sekaligus memberi wawasan kepada Shopee dan platform e-commerce lainnya dalam menerapkan strategi pemasaran yang berfokus pada keterlibatan emosional.
The Impact of Individual Performance and Network Dynamics on Bonus Income in Multi-Level Marketing in Malang City Hertanto, Ronny Hendra; Sastra , Firda Aprilia Dewi; Poernamawatie, Fahmi; Ariyani
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.871

Abstract

Bonuses in the Multi-Level Marketing (MLM) system represent the income earned by each distributor. The purpose of providing bonuses by MLM companies is to show appreciation for each member who is able to expand their network and market products. This form of appreciation is why each distributor’s income varies, as it is based on performance, achievements, profits generated, education, and closing points, which differ for each distributor. Bonus income is measured through distributor performance, including the sales amount and inviting new distributors to join Tiens. The aim of this research is to determine the factors that influence the bonus income of Tiens distributors in Malang City. This research uses a descriptive quantitative method, utilizing both primary and secondary data sources. Data were analyzed using  Structural  Equation  Modeling  (SEM)  with SmartPLS. The results show that the variables of sales performance, network/team, and understanding of the marketing plan influence the intervening variable, which is closing points, and the dependent variable, bonus income. This research has implications for the Tiens or MLM company policy in determining bonus calculations for distributors, and also measuring bonus income as a target for distributor achievement.
Co-Authors Achmad Dahlan Andora, Andora Ariyani Dwi Orbaningsih Ernani Hadiyati Fahmi Poernamawatie Gunadi Gunadi Hertrianto, Indra Prihatma Hidayah, Wahyuni Kelana, Tomas Aldi Maxi Ma’roep Oyong Lisa Pitalokasari, Nurfilaili Diah Prabowo, Agung Cahyo Sastra , Firda Aprilia Dewi Siagian, Deriska Emiria Umi Muawanah Widyawati , Titis Indah