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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Studi Manajemen dan Bisnis YUME : Journal of Management Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Mantik Jurnal E-Bis: Ekonomi Bisnis Jurnal EK dan BI Enrichment : Journal of Management International Journal on Social Science, Economics and Art Jurnal Ekonomi Jurnal Abmas Negeri (JAGRI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Science Contribution to Society Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara
Arief Nurdiannova Qurochman
Sekolah Tinggi Ilmu Ekonomi YAPAN
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Komparasi Metode Kalkulasi Nilai Tambah Pada Laporan Keuangan PT. Mayora Indah Tbk. Arief Nurdiannova Qurochma
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 12, No 2: Oktober 2019
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.552 KB) | DOI: 10.21107/pamator.v12i2.6287

Abstract

This research aims to observe the value added economically, financially, and based on market towards financial statements of PT. Mayora Indah Tbk. This research uses quantitative method by using available formulas related to the Economic Value Added (EVA), Financial Value Added (FVA), and Market Value Added (MVA). Based on the three kinds of value added calculation in six years from 2013 to 2017, it can be summarized that the company was generally in a good condition. It can be proven from the result of EVA that the value of the 2014 to 2018 was in positive result (lebih dari 0) than that of the 2013. The positive result is also appeared on the FVA and MVA remark from 2013 to 2018.
THE EFFECT OF AUDITOR'S WORK EXPERIENCE, AUDITOR'S EXPERTISE AND EMOTIONAL INTELLIGENCE ON AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING OFFICE IN SURABAYA Regita Ardhiana Pratiwi; Arief Nurdiannova Qurochman
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to determine the effect of auditor's work experience, auditor's expertise and auditor's emotional intelligence on Auditor Performance. The sample used in this study was 32 respondents (auditors and auditor staff who worked at KAP in Surabaya for at least 3 years. The test used was multiple linear regression analysis technique. and the auditor's emotional intelligence has an effect on the auditor's performance, proven to be true.
Harga Saham Ditinjau Dari Performa Keuangan arief nurdiannova
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2222

Abstract

Naik turunnya harga saham bisa dipengaruhi oleh banyak hal. Salah satunya adalah performa keuangan yang menunjukkan kinerja pengelolaan keuangan perusahaan. Tujuan penelitian ini untuk mengetahui seberapa besar harga saham dipengaruhi oleh performa keuangan. Performa keuangan dalam penelitian ini mengambil unsur likuiditas, solvabilitas, aktivitas, dan profitabilitas sebagai variabel bebas, sedangkan variabel terikatnya adalah harga saham. Masing-masing unsur tersebut mengambil satu rasio antara lain Current Ratio (CR) untuk unsur likuiditas, Debt to Equity Ratio (DER) untuk unsur solvabilitas, Total Assets Turnover (TATO) untuk rasio pada unsur aktivitas, dan Net Profit Margin (NPM) untuk rasio pada unsur profitabilitas. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan keempat rasio tersebut tidak berpengaruh terhadap harga saham (Close Price). Populasi dalam penelitian ini adalah data perusahaan yang listing di Bursa Efek Indonesia pada indeks sektor teknologi (IDXTECHNO). Sedangkan, sampelnya adalah 22 perusahaan atau emiten dari indeks sektor teknologi pada tahun 2021. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan keempat rasio tersebut tidak berpengaruh terhadap harga saham.
KOMPARASI PENAKSIRAN PENJUALAN DENGAN METODE TREND MOMENT DAN LEAST SQUARE PADA PT. ASAHIMAS FLAT GLASS Qurochman Arief Nurdiannova
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 11 No 2 (2018): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.467 KB) | DOI: 10.58431/jumpa.v11i2.86

Abstract

The purpose of this research was to conduct valuation of sales at PT Asahimas Flat Glass (AMFG) by the method of least square moment and trend. The data used in this study is taken from website of the IDX data in particular net sales from the company's beginning in 2010 until the year 2017. Calculation based on estimates of sales according to the trend of the moment and least square, retrieved the same estimate figures for the years 2018, 2019, 2020 and. In addition, based on the standard error estimates (Mean Forecast Error) or the estimated figures, MFE expressed accurately due to the valuation standard MFE is zero or close to zero.
Persepsi Siswa Pada Peranan Iklim Organisasi, Pembelajaran Pengelolaan Keuangan Pribadi Terhadap Hasil Pembelajaran Ernawati .; Arief Nurdiannova Qurochman; Isti Wijiningrum
Jurnal Studi Manajemen dan Bisnis Vol 10, No 1 (2023): Juni
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v10i1.21114

Abstract

Kegiatan pembelajaran tentang pengelolaan keuangan pribadi sangat diperlukan bagi setiap orang khususnya pelajar. Tujuan penelitian ini untuk mengetahui persepsi siswa SMK Prapanca 2 Surabaya di kelas X pada peranan iklim organisasi sekolah tersebut, kegiatan pembelajaran pengelolaan keuangan pribadi terhadap hasil pembelajarannya. Penelitian ini dilakukan dengan menyebarkan kuesioner melalui google form ke 20 siswa. Hasil olah data dari kuesioner mengacu pada indeks Tingkat Capaian Responden (TCR) untuk mengetahui persepsi siswa pada ketiga variabel dan menggunakan regresi linear berganda untuk mengetahui peranan variabel iklim organisasi dan pembelajaran pengelolaan keuangan pribadi terhadap hasil pembelajarannya. Hasil penelitian menunjukkan bahwa TCR pada variabel iklim organisasi dan variabel pembelajaran dikategorikan baik, sedangkan TCR variabel hasil pembelajaran dikategorikan sangat baik. Pada uji t, variabel iklim organisasi dan variabel pembelajaran pengelolaan keuangan pribadi secara parsial berpengaruh terhadap hasil pembelajaran, Pada uji F, dua variabel bebas secara simultan berpengaruh terhadap hasil pembelajaran. Dua variabel tersebut berpengaruh sebesar 73,4% terhadap hasil pembelajaran.
PERANAN PERILAKU KERJA KARYAWAN TERHADAP AKTIVITAS MANAJEMEN PERSEDIAAN BARANG Irawan Jatimustiko; Arief Nurdiannova Qurochman; Heri Wahyudi
Kompetensi (Competence : Journal of Management Studies) Vol 17, No 1 (2023): April
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v17i1.21240

Abstract

Manajemen perusahaan sangat membutuhkan orang – orang yang memiliki karakteristik yang baik dan kemampuan yang bagus untuk bisa mengerjakan aktivitas – aktivitas dalam perusahaan. Perilaku kerja yang baik akan mendukung kelancaran jalannya aktivitas manajemen keuangan, salah satunya dalam hal aktivitas manajemen persediaan barang. Penelitian ini dimaksudkan untuk mengamati peran masing – masing elemen variabel perilaku kerja karyawan terhadap variabel aktivitas manajemen persediaan barang, baik secara parsial maupun simultan. Metode penelitian secara kuantitatif melalui kuesioner pada 55 responden dari karyawan CV. SM perusahaan distributor di Jember. Hasil penelitian menunjukkan bahwa perilaku kerja karyawan yang meliputi elemen hubungan sosial, motivasi, pengendalian diri (self-control), dan kompetensi mempengaruhi aktivitas manajemen persediaan barang perusahaan. Hal ini terbukti dari uji t yang menunjukkan variabel hubungan sosial, motivasi, pengendalian diri (self-control), dan kompetensi secara parsial dan simultan berpengaruh terhadap aktivitas manajemen persediaan barang yang meliputi pengawasan ketercukupan persediaan barang selama periode berjalan, pengelolaan persediaan barang secara optimal, dan penghematan biaya persediaan barang. Besaran pengaruh semua elemen dari perilaku kerja karyawan terhadap aktivitas manajemen persediaan barang adalah 49,8 %. Penelitian selanjutnya direkomendasikan dilakukan dengan menyertakan variabel atau elemen lain dari perilaku kerja atau aktivitas manajemen keuangan lainnya.
PRESENTATION OF FINANCIAL REPORTS BASED ON SAK EMKM AT PT SOLOMON INDO GLOBAL Ana Nur Janah; Arief Nurdiannova Qurochman
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research aimed to examine the financial statements of PT Solomon Indo Global and assess their compliance with SAK EMKM, the Financial Accounting System for Micro, Small, and Medium-sized Entities. Using a qualitative approach, primary data were collected through company interviews, supplemented by supporting data from daily cash-in and cash-out records to the financial statements. The findings revealed that the company's financial statement recordings were in line with SAK EMKM. However, only three out of the five required financial reports for MSMEs were available, namely profit and loss reports, reports on changes in capital, and statements of cash flows. The company's cash flow statement met global criteria for cash reports, yet the identification of inflow and outflow transactions lacked clarity. The company solely used a bank account (account name) for each transaction. Nevertheless, the final cash flow statement result matched the bank's cash result on the balance sheet. Aside from the weaknesses in presenting some cash flow statements, two types of financial reports were missing - a report on changes in capital and notes on financial statements. In conclusion, PT Solomon Indo Global's financial statements were generally compliant with SAK EMKM, but certain improvements are needed, including providing the missing financial reports and enhancing the clarity of cash flow transactions.
COMPARISON OF SALES EFFECTIVENESS OF BROMEN PRODUCTS ON DIGITAL MARKETING PLATFORMS BASED ON ADVERTISING EXPENSE Ndorifah Ndorifah; Arief Nurdiannova Qurochman
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Sales of a product are currently mostly done online or throughdigital marketing platform.This study aims to determine Bromen product sales comparison at threedigital marketing platformsnamely Tiktok, Shopee, and Lazada based on advertising expenses, as well as the role of advertising expenses in selling Bromen products. PThis research uses ROAS as the basis for calculating sales compared to advertising expense on three digital marketing platforms (Tiktok, Shopee and Lazada). The comparative results of ROAS calculations on the three platforms show that there are significant differences in terms of the average and maximum ROAS values. On average, the highest ROAS at Shopee was 7.92, followed by ROAS at Lazada at 2.61, and finally ROAS at Tiktok Shop at 1.85. Likewise with the highest maximum ROAS value at Shopee of28.14, then at Lazada it was 8.07, and finally at Tiktok Shop it was 2.46. Meanwhile, in the relationship between variables, namely between variablesadvertising expensewith sales through the t test, F test, and the correlation and coefficient of determination, the result is that the t and F tests both conclude thatvariableadvertising expensevery influential on sales as evidenced by the level of Sig. on the t test and F <0.05. While the magnitude of influencevariableadvertising expenseto sales was 98.4%.
DETEKSI DINI POTENSI KEBANGKRUTAN PT. ANGKASA PURA I (PERSERO) DENGAN METODE SPRINGATE DAN ZMIJEWSKI Arief Nurdiannova Qurochman
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 2, No 1 (2017): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v2i1.22

Abstract

An initial detection toward bankruptcy is needed by a company to be aware of such condition. By using that detection, management can rule the enterprise running according to the policy of the company. The early detection of bankruptcy in this research used Springate score and Zmijewski score. The sample used in this observation is some data taken from balance sheet and financial statement of PT. Angka Pura I (Persero) from year of 2012 to 2016. The observation method is qualitative, that is by inserting some related data into the formula of Springate score and Zmijewski score.Based on the counting of the Springate score, PT. Angkasa Pura is indicated to get bankruptcy which is shown by scores of below 0,862 from year of 2012 to 2016. Whereas, according to the Zmijewski score, the company is valued healthy, because their scores from 2012 to 2016 are still negative, but from year to year the scores are getting closer to zero or positive. So, it has to be noticed to prevent from getting worse (getting positive score).
PERANAN MANAJEMEN KEUANGAN PERSONAL DAN KEDISIPLINAN TERHADAP MOTIVASI BELAJAR MAHASISWA Arief Nurdiannova Qurochman; Sianah -; Artiniwati .
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.894

Abstract

Abstract Keuangan personal mahasiswa harus diatur dengan baik supaya tidak mengganggu motivasi belajar. Begitu juga dengan kedisiplinan yang baik akan meningkatkan motivasi belajar. Penelitian ini terdiri dari dua variable bebas yaitu manajemen keuangan personal (X1) dan kedisiplinan (X2) serta satu variable terikat yaitu motivasi belajar mahasiswa (Y). Penelitian ini menggunakan metode kuantitatif berdasarkan kuesioner pada 57 mahasiswa sebagai responden dari keseluruhan mahasiswa yaitu 66 orang yang terdiri dari mahasiswa pada program studi manajamen dan akuntansi STIE YAPAN Surabaya angkatan tahun 2022. Hasil penelitian ini menunjukkan bahwa variable X1 memiliki nilai Sig. sebesar 0,782 (> 0,05) yang berarti X1 tidak berpengaruh terhadap Y, sedangkan X2 memiliki nilai Sig. sebesar 0,00 (< 0,05) yang berarti ada pengaruh X2 terhadap Y. Secara simultan, nilai Sig. adalah 0,00 (< 0,05), sehingga baik X1 maupun X2 berpengaruh terhadap Y. Sedangkan, besaran pengaruh variabel X1 dan X2 terhadap Y, terlihat dari R square (koefisien determinasi) sebesar 0,365 atau 36,5%. Keywords: Manajemen Keuangan Personal, Kedisiplinan, Motivasi Belajar Mahasiswa
Co-Authors Ana Nur Janah Annisah Febriana SE., MSi., Ak., CA Artiniwati . Arvia, Martasya Candra Due, Apolonia Ernawati . Fariz Fida Oktafiani Hafidulloh, Hafidulloh Haryana, Ratih Dewi Titisari Heri Wahyudi Irawan Jatimustiko Isti Wijiningrum Kurniawati, Rohmah Ndorifah Ndorifah Putra, Arjuna Nur Alfian Syah Regita Ardhiana Pratiwi Santoso, Herlambang Pudjo Sholihin, Achmad Sianah - Waloyo, Waloyo Yuliastri, Rika Maulidya