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Pengaruh Free Cash Flow, Return On Asset (ROA) Dan Kepemilikan Institusional Terhadap Kebijakan Hutang: (Studi Empiris pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia Tahun 2014-2016) Ahyuni, Putri Khumairotul; Rizal, Noviansyah; Wibisono, Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 2 (2018): Juli 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.605 KB) | DOI: 10.30741/assets.v2i2.277

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh free cash flow, return on asset dan kepemilikan institusional terhadap kebijakan hutang secara parsial pada perusahaan property dan real estate di Bursa Efek Indonesia periode 2014-2016.Sampel yang digunakan dalam penelitian ini adalah 11 perusahaan Property dan Real Estate yang listed di Bursa Efek Indonesia Periode 2014-2016, metode pengumpulan data menggunakan purposive sampling, dimana pemilihan sampel berdasarkan kebutuhan penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial free cash flow tidak berpengaruh signifikan terhadap kebijakan hutang. Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap kebijakan hutang sedangkan kepemilikan institusional tidak berpengaruh terhadap kebijakan hutang. Nilai koefisien determinasi (R2) sebesar 15,3% sisanya dipengaruhi oleh variabel lain diluar penelitian.
Pemberdayaan Umat Melalaui Program Distribusi Zakat Produktif Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Lumajang Wibisono, Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.653 KB) | DOI: 10.30741/assets.v3i1.349

Abstract

This study aims to examine the distribution of zakat carried out by the National Zakat Agency (BAZNAS) in productive zakat assistance programs for the empowerment of people, especially the poor in the Lumajang Regency. This research is a qualitative descriptive study. This research will give a systematic and accurate description of the problems, circumstances and events related to the distribution of productive zakat carried out by the National Zakat Agency (BAZNAS) as it is. Of the several BAZNAS zakat distribution programs that are the focus of the research are productive zakat distribution, both in the provision of revolving productive business capital assistance for individuals and groups. Because zakat can be used for productive efforts in order to help improve the quality of life of the people, especially the poor. Furthermore, from the results of this study, it can be seen that the zakat, infaq and shadaqah (ZIS) distribution program carried out by the BAZNAS in Lumajang Regency proved to be very useful and gave a very positive contribution to the small entrepreneurs in developing their businesses. Revolving capital assistance provided in groups can be better developed, compared to those given individually.
SUPERMAKET DIVIDEND DISTRIBUTION POLICY Wibisono, Yusuf; Sholihun, M.; Hanifah, Nani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.245 KB) | DOI: 10.30741/assets.v4i1.559

Abstract

This study aims to examine the development of the management of Lumajang Supermarkets Amanah Supermarkets, which was established in 2012 with its own capital and sell shares to the public as long as approximately seven can run well in the midst of business competition and can earn profits or profits stably, so as to divide dividends to shareholders. This research is a qualitative descriptive study. The data was obtained from the Lumajang Shirkah Amanah Self-Service report for the past three years. From the profits obtained, the management makes a policy of profit sharing through the General Meeting of Share Shares (GMS). The provisions include net profit before being distributed to shareholders, issued in advance by 25% for business development, 2.5% for managers, 2, 5% for organizations, 2.5% for infaq/ zakat syirkah, and 1% for shareholder shopping rewards. Dividend distribution policy is influenced by several factors, including corporate liquidity, profitability and is supported by earnings stability.
ANALYSIS OF IMPLEMENTATION OF MUDHARABAH AND WADIAH CONTRACTS Wibisono, Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.147 KB) | DOI: 10.30741/assets.v5i1.677

Abstract

This study aims to examine the development of the business management of KSPP Syari'ah BMT NU Randuagung, Lumajang Regency, plus an evaluation of the implementation of the Mudharabah and Wadiah contracts. This research is a qualitative descriptive study. The data was obtained from the KSPP Syari'ah BMT NU Randuagung document and the results of interviews with the Head of the Branch. KSPP Syari'ah BMT NU Randuagung implements a number of Syari'ah contracts, including Musyarakah contracts, Mudharabah contracts, Wadiah contracts, Al-Qardlul Hasan contracts, Murabahah contracts, Musyarakah contracts, Bai' Bitsamanil Ajil contracts, and Rahn contracts. In its implementation, Mudharabah contracts are applied to savings products with Mudharabah Muthlaqah contracts and financing products with all the required working capital through Mudharabah contracts. Meanwhile, Wadi'ah contracts only apply to savings products, namely time deposits with prizes with Wadi'ah Yad Al-Dhamanah contracts. The business strategy of developing cooperatives or BMT NU Randuagung combines focus and differentiation strategies. Meanwhile, the marketing strategy uses the "Marketing Mix", which is a marketing strategy that is implemented in an integrated manner. By applying a combination of 4 main variables, namely Product, Place, Price, and Promotion known as the 4Ps.
FINANCIAL RATIO ANALYSIS TO ASSESS PERFORMANCE Septiani, Veria; Liyundira, Fetri Setyo; Wibisono, Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.108 KB) | DOI: 10.30741/assets.v5i1.688

Abstract

Purpose of this study was to determine and analyze Financial Ratios to Assess the Performance of the Lumajang Regency Transportation Service. The method used in this research is quantitative with the technique of collecting data documentation on the financial statements of the Department of Transportation in the form of operational reports, budget realization reports and balance sheets which will later be calculated the effectiveness ratio and harmony ratio and adjusted to Government Accounting Standards (SAP). The results of this study are that the Lumajang Regency Transportation Service is still not effective in 2017 and 2019 because there is a deficit in that year. Meanwhile, 2018 has been effective because the criteria are above 100%, namely 101, 39%. So it is said to be effective because the income is greater than the PAD budget and has a surplus from non-operational activities. The compatibility ratio increases every year so that the calculation has a matching criteria every year because all spending is optimized on resources.
Image Analysis using Color Co-occurrence Matrix Textural Features for Predicting Nitrogen Content in Spinach Yusuf Hendrawan; Indah Mustika Sakti; Yusuf Wibisono; Muchnuria Rachmawati; Sandra Malin Sutan
TELKOMNIKA (Telecommunication Computing Electronics and Control) Vol 16, No 6: December 2018
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/telkomnika.v16i6.10326

Abstract

This study aimed to determine the nitrogen content of spinach leaves by using computer imaging technology. The application of Color Co-occurrence Matrix (CCM) texture analysis was used to recognize the pattern of nitrogen content in spinach leaves. The texture analysis consisted of 40 CCM textural features constructed from RGB and grey colors. From the 40 textural features, the best features-subset was selected by using features selection method. Features selection method can increase the accuracy of image analysis using ANN model to predict nitrogen content of spinach leaves. The combination of ANN with Ant Colony Optimization resulted in the most optimal modelling with mean square error validation value of 0.0000083 and the R2 testing-set data = 0.99 by using 10 CCM textural features as the input of ANN. The computer vision method using ANN model which has been developed can be used as non-invasive sensing device to predict nitrogen content of spinach and for guiding farmers in the accurate application of their nitrogen fertilization strategies using low cost computer imaging technology.
PENENTUAN SIFAT TERMAL CABAI PUYANG (Piper retrofractum Vahl.) KERING PADA TIGA TAHAP KEMATANGAN La Choviya Hawa; Addieny Sugesti; Yusuf Wibisono; Siti Asmaniyah Mardiyani
AGROINTEK Vol 16, No 1 (2022)
Publisher : Agroindustrial Technology, University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agrointek.v16i1.8996

Abstract

Dried cabya (Piper retrofractum Vahl.) is commonly used in making various types of herbs, spices, and cosmetic raw materials that require heating processes so that they require information on the value of thermal conductivity (k), thermal diffusivity (α), and specific heat (Cp). The thermal properties of dried cabya are affected by different phytochemical compositions at each maturity stage of the fruit. This study aims to determine and analyze the thermal properties and phytochemical content of dried cabya in three stages of green, orange and red maturity. Measurement of thermal diffusivity in this study uses the principle of onedimensional unsteady-state conduction heat flow using a vertical thermal diffusivity test. The value of thermal conductivity is determined indirectly by a calculation method based on the value of thermal diffusivity, specific heat, and density of the material. The thermal conductivity values of green, orange, and red paste cabya are 0.241 ± 0.016, 0.298 ± 0.005, and 0.344 ± 0.025 W/m°C. Reducing sugar levels in dried green, orange, and red cabya are 2.32 ± 0.16, 4.07 ± 0.13, and 6.44 ± 0.13 %, piperine levels are 2.42 ± 0.01, 1.97 ± 0.06, and 1.54 ± 0.05 %, and antioxidant levels are 87.15, 75.26, and 63.38 mg/mL. Based on the results of the study, red dried cabya have higher values of α, Cp, and k compared to orange and green because they contain higher levels of water and reducing sugars. However, red dried cabya have piperin and antioxidant levels which are getting lower
Mekanisme Fouling pada Membran Mikrofiltrasi Mode Aliran Searah dan Silang Iqbal Shalahuddin; Yusuf Wibisono
Jurnal Rekayasa Proses Vol 13, No 1 (2019)
Publisher : Departemen Teknik Kimia Fakultas Teknik Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.405 KB) | DOI: 10.22146/jrekpros.40458

Abstract

A B S T R A C TMicrofiltration is a low pressure driven membrane process of about 1 bar trans-membrane pressure which is used frequently for separating dissolved particles within 0.1 to 10 μm size. Microfiltration membranes are utilized in water and wastewater treatment processes either during pretreatment, treatment, or post-treatment steps. Moreover in bioprocessing, microfiltration is used in upstream process for substrate sterilization or in downstream process for microbial suspension separation. Fouling is one major concern of membrane filtration processes, including microfiltration. In this article, the fouling mechanism on microfiltration membrane is explained based on the blocking model refer to cake filtration due to the complexity of fouling phenomena. Fouling mechanism on dead-end and cross-flow modes microfiltration are explained, and basically distinguished into four different mechanisms, i.e. complete blocking, standard blocking, intermediate blocking and cake filtration. The proposed models are based on constant pressure operation on the uniform membrane pores, both for dead-end and cross-flow modes. Cross-flow mode, however, is restricted on the beginning of filtration until critical flux condition is reached.Keywords: bioprocess; blocking model; cake filtration; fouling; microfiltration; wastewater A B S T R A KMembran mikrofiltrasi merupakan salah satu teknologi membran yang menggunakan tekanan rendah sekitar 1 bar sebagai gaya pendorong dan digunakan untuk proses pemisahan partikel terlarut yang berukuran antara 0,1 hingga 10 μm. Membran mikrofiltrasi banyak digunakan baik dalam proses pra-pengolahan, pengolahan, maupun pasca-pengolahan air dan air limbah. Pada bioproses, mikrofitrasi juga digunakan pada proses hulu untuk sterilisasi substrat atau pada proses hilir untuk pemisahan suspensi mikrob. Masalah yang paling utama dalam proses filtrasi membran adalah fouling. Dalam artikel ini, mekanisme terjadinya fouling pada membran mikrofiltrasi dijelaskan dengan menggunakan model pemblokiran yang mengacu pada filtrasi deposit partikel (cake) untuk menguraikan kerumitan fenomena fouling dalam mikrofiltrasi. Pada tulisan ini dijelaskan lebih rinci mengenai mekanisme fouling baik pada mikrofiltrasi searah (dead-end) maupun aliran silang (cross-flow). Mekanisme fouling pada proses mikrofiltrasi bisa dimodelkan dengan empat model yaitu pemblokiran pori, penyempitan pori, pemblokiran pori bersamaan dengan endapan permukaan dan formasi endapan permukaan. Mekanisme tersebut berlaku pada kondisi operasional bertekanan tetap dan ukuran pori yang seragam, baik pada aliran searah ataupun silang. Hanya saja, model mekanisme pada aliran silang hanya berlaku pada kondisi awal filtrasi hingga tercapai kondisi fluks kritis.Kata kunci: air limbah; bioproses; filtrasi cake; fouling; mikrofiltrasi; model pemblokiran
Hidrolisis Hemiselulosa pada Kulit Pisang Ambon Hong (Musa Acuminata) Menggunakan Katalis Asam Sulfat (H2SO4) pada Produksi Xilosa Haposan Vincentius Manalu; Yusuf Wibisono; Dina Wahyu Indriani
Jurnal Keteknikan Pertanian Tropis dan Biosistem Vol 8, No 1 (2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jkptb.2020.008.01.05

Abstract

Dalam penelitian ini, proses hidrolisis digunakan untuk mendegradasi hemiselulosa menjadi xilosa dengan menggunakan asam sulfat (H2SO4) sebagai katalisnya. Bahan utama yang digunakan adalah kulit pisang Ambon Hong (Musa acuminata) yang sudah matang. Proses hidrolisis berlangsung pada suhu 1210C menggunakan autoclave. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) dengan kombinasi dua faktor, yaitu konsentrasi asam sulfat (0,2; 0,3; dan 0,4 M) dan waktu hidrolisis (40; 50; dan 60 menit). Hasil penelitian ini menunjukkan bahwa faktor variasi konsentrasi asam sulfat memberikan pengaruh yang signifikan terhadap kandungan xilosa, sedangkan faktor waktu hidrolisis tidak memberikan pengaruh yang signifikan terhadap kandungan xilosa. Faktor variasi konsentrasi asam sulfat dan variasi waktu hidrolisis tidak memberikan pengaruh yang signifikan terhadap rendemen hasil hidrolisis. Kandungan xilosa tertinggi menggunakan kombinasi konsentrasi H2SO4 0,3 M dan waktu hidrolisis 50 menit dengan pengujian metode DNS adalah 0,081% dan terendah menggunakan kombinasi konsentrasi H2SO4 0,2 M dan waktu hidrolisis 40 menit adalah 0,004%. Kandungan xilosa tertinggi menggunakan konsentrasi H2SO4 sebesar 0,3 M dengan pengujian HPLC adalah 0,679% dan terendah menggunakan konsentrasi H2SO4 sebesar 0,2 M sebesar 0,667% dengan waktu hidrolisis sebesar 40 menit. Kulit Pisang Ambon Hong mempunyai kadar air basis basah sebesar 87,02%.
Karakteristik Sifat Mekanik dan Evaluasi Tingkat Biodegradabilitas Pot Tanam Organik Berbasis Pelepah Pisang Klutuk (Musa Balbisiana Colla) Frilantika Kusuma Wardani; Yusuf Wibisono; Gunomo Djoyowasito
Jurnal Keteknikan Pertanian Tropis dan Biosistem Vol 5, No 3 (2017)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.877 KB)

Abstract

Pelepah pisang merupakan limbah yang tidak tepat guna, tetapi memiliki kandungan serat yang tinggi dan berkualitas. Pada saat ini, mayoritas penggunaan pot tanam yang digunakan adalah pot tanam berbahan polybag atau biasa juga disebut pot tanam plastik. Plastik sendiri termasuk kedalam golongan dalam bahan yang sukar atau sulit untuk didaur ulang. Pada penelitian ini bertujuan dapat digunakan sebagai sumber informasi dan alternatif petani beralih dari polybag dan menggunakan pot tanam organik berbasis pelepah pisang klutuk sebagai pot tanam terbarukan. Prosedur pembuatan pot tanam organik yaitu persiapan alat dan bahan, pengeringan, kemudian pembentukan pot. Pada penelitian ini memiliki 2 faktor yang ditentukan sebagai pengaruh yaitu faktor lebar lembaran pelepah pisang dengan 3 variasi ukuran yaitu 2 cm, 3 cm, 4 cm dan faktor suhu ada 4 variasi yaitu dengan suhu 60ºC, 65ºC, 70ºC dan 75 ºC. Pengujian pot tanam organik berbasis pelepah pisang klutuk yang dilakukan adalah sifat mekanik berupa nilai uji tarik, permeabilitas air dan biodegradabilitas pelepah pisang. Kadar air tertinggi didapatkan pada pengeringan dengan suhu 65ºC dengan lebar 3 cm yaitu 1500,97%. Nilai kuat tarik pita pelepah pisang kering tertinggi adalah pada perlakuan pengeringan dengan suhu 60ºC dengan lebar pita pelepah pisang 3 cm yaitudalah 56 MPa. nilai permeabilitas tertinggi pada suhu 65ºC dengan lebar 2 cm 1197.741 cm/jam. Biodegradasi dengan waktu paling lama terdapat pada perlakuan dengan suhu pengeringan 75ºC dan lebar 3 cm yaitu dengan rerata lama waktu 32 hari.
Co-Authors Addieny Sugesti Afif Nurul Hidayati, Afif Nurul Agung Sukoyo Agus Salim ahmad rizal Ahmad Rizal Ganiem, Ahmad Rizal Ahyuni, Putri Khumairotul Aih Cahyani Alfisya, Lailia Alvianto, Dikianur Amanda Izzah Aulia Anam Ong Anang Lastriyanto Andrianto Ansari Angky Wahyu Putranto Anshari, Muhammad Redha Ary Mustofa Ahmad Ashried Faradilla Astindari Astindari, Astindari Bambang Dwi Argo Bambang Susilo Basofi, Imam Bayu Dwi Apri Nugroho Berliana, Sobaryati Cep Juli Chusnul Arif Cita Rosita Sigit Prakoeswa Dian Savitri Dina Wahyu Indriani Dwi Murtiastutik Esti Hendradi Evy Ervianti Fara Aulia Agustin Nurhadi Faradilla, Ashried Farida Rahayu Fetri Setyo Liyundira Frilantika Kusuma Wardani Gunadharma, Suryani Gunomo Djoyowasito Handono, Setiyo Yuli Harahap, Nur Anisah Rizky Heru Susetyo Hidayat, Faqih Ibrahim Maina Idriss Imam Santoso Indah Mustika Sakti INDROPO AGUSNI Iqbal Shalahuddin Irawati, Maghfira Selia Irnia Nurika Isnaini Puspitasari Izza, Ni'matul Izza, Sylvia Ni’matul Khafizh Rosyidi, Khafizh La Choviya Hawa Lisda Amalia Maharsih, Inggit Kresna Manalu, Haposan Vincentius Mansur, Sobaryati Maylita Sari, Maylita Md Rezali, Khairil Anas Mifzal, Adib Maula Mochamad Bagus Hermanto Muchnuria Rachmawati Mudhofar, Muhammad Mufidah, Elya Muhafidzah, Novi Fatni Muhamad Amar Nadhif Muhammad Roil Bilad Muhammad, Defghi Arsy Muslimin Muslimin Nafi'ah, Riris Waladatun NANI HANIFAH Niken Dieni Pramesi Novantia Pusputasari Noviansyah Rizal Nugraha Hermawan, Asep Nur Hidayat Nur Kholis Nurul Fadillah Nurwindi, Linda Luvi Panggulu Ahmad Ramadhani Utoro Panggulu Ahmad Utoro Pepy Dwi Endraswari, Pepy Dwi Pranggono, Emmy Hermiyanti Pratama, Andhika Putra Agus Rahmadewi Rahmadewi Raka Ariwidyanata Ramdan Panigoro Raysha Anjani Laemang Riski Apriady, Adhitya Rohma, Novita Ainur Sabrina Sunyoto, Nimas Mayang Saifullah, Jefri Salsabila, Hanna Syakira Samsuranto, Samsuranto Sandra Sandra Sandra Sandra Sawitri Sawitri SEPTIANA SEPTIANA Septiani, Veria Shinta Rosalia Dewi Shinta Rosalia Dewi, Shinta Rosalia Sholihun, M. Siti Asmaniyah Mardiyani Siuliyanty, Siuliyanty Sobaryati, Sobaryati Sri Suhartini Sucipto Sucipto Sukoyo, Agung Sumardi Hadi Sumarlan Syahmidi Syahmidi, Syahmidi Tengku Riza Zarzani N Trislawati, Cristina Uni Gamayani, Uni Utoro, Panggulu Ahmad Veliska, Audrya Nasywa Vibi Rafianto Wahyunanto Agung Nugroho Wahyunanto Agung Nugroho Wardoyo, Chandra Calista Wilujeng, Rohmi Nadi Yusron Sugiarto Yusuf Hendrawan Zulfa Musyaffa, Amirah