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All Journal TEKNIK Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) Record and Library Journal Journal of Information Systems Engineering and Business Intelligence JURNAL KESEHATAN LINGKUNGAN: Jurnal dan Aplikasi Teknik Kesehatan Lingkungan ATTARBIYAH: Journal of Islamic Culture and Education Halaqa : Islamic Education Journal JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Penelitian Pendidikan IPA (JPPIPA) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Indonesia Journal of Halal Majalah Ekonomi Jurnal Nasional Komputasi dan Teknologi Informasi Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan JAE (Jurnal Akuntansi dan Ekonomi) Rainbow : Journal of Literature, Linguistics and Cultural Studies Justisia Ekonomika MULTINETICS Darmabakti Cendekia: Journal of Community Service and Engagements JUKANTI (Jurnal Pendidikan Teknologi Informasi) INSPIRASI: Jurnal Kajian dan Penelitian Pendidikan Islam BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI Al Ghazali: Jurnal Kajian Pendidikan Islam dan Studi Islam Insyirah: Jurnal Ilmu Bahasa Arab dan Studi Islam Jurnal Manajemen dan Inovasi (MANOVA) Al-Madaris Jurnal Pendidikan dan Studi Keislaman Journal of Instructional and Development Researches Jurnal Abdimas Akademika Indonesian Journal of Multidisciplinary Science Tadbiruna: Jurnal Manajemen Pendidikan Islam Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Profit: Jurnal Manajemen, Bisnis dan Akuntansi J-Icon : Jurnal Komputer dan Informatika Nusantara Journal of Computers and its Applications Jurnal Profesi Insinyur Indonesia Wahana Islamika: Jurnal Studi Keislaman Jurnal Citra Kuliah Kerja Nyata Al-Abshar: Journal of Islamic Education Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Pengabdian Masyarakat Nusantara KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Tarunaedu Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) Jurnal Tarbiyatuna Jurnal Citra Kuliah Kerja Nyata Variable Research Journal Mauriduna: Journal of Islamic Studies
Badrus Zaman
Fakultas Sains Dan Teknologi Universitas Airlangga
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Pengaruh Pendapatan Asli Daerah, Investasi Pemerintah, Dan UMK Terhadap Pertumbuhan Ekonomi Savitri, Avinda Tyas; Faisol; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian ini bertujuan untuk menganalisis antara pengaruh Pendapatan Asli Daerah, Investasi Pemerintah, dan UMK terhadap Pertumbuhan Ekonomi Kabupaten/Kota Provinsi Jawa Timur tahun 2016-2019 baik secara parsial maupun secara simultan. Penelitian ini menggunakan pendekatan kuantitatif, sedangkan teknik penelitian ini menggunakan statistik deskriptif. Populasi dalam penelitian ini adalah 38 Kabupaten/Kota yang ada di Provinsi Jawa Timur periode 2016-2019. Data penelitian ini menggunakan data sekunder yang terdiri dari data PAD, Investasi Pemerintah, UMK dan Pertumbuhan ekonomi kabupaten kota di Jawa Timur dalam periode 2016-2019. Data tersebut diambil dari website BPS Provinsi Jawa Timur. Sedangkan teknis analisis yang digunakan adalah analisis regresi data panel dengan bantuan Aplikasi STATA. Hasil penelitian menunjukkan bahwa: (1) Secara parsial Pendapatan Asli Daerah berpengaruh terhadap Pertumbuhan Ekonomi. (2) Secara parsial Investasi Pemerintah tidak berpengaruh terhadap Pertumbuhan Ekonomi. (3) Secara parsial UMK berpengaruh terhadap pertumbuhan Ekonomi. (4) Secara simultan Pendapatan Asli Daerah, Investasi Pemerintah, dan UMK berpengaruh terhadap Pertumbuhan Ekonomi.
Determinasi Pendapatan Asli Daerah Dengan Pendekatan FGLS (Feasible Generalized Leat Square) Dewi, Ratih Agustina; Faisol; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Tujuan penelitian ini untuk mengetahui pengaruh pajak daerah, konsumsi rumah tangga, dan PDRB terhadap pendapatan asli daerah. Penelitian ini menggunakan pendeketan kuantitatif. Untuk mendapatkan tujuan penelitian, diambil populasi sebagai sampel penelitian berjumlah 38 kabupaten/kota di Jawa Timur. Data yang diperoleh dari website Direkorat Jenderal Perimbangan Keuangan dan Badan Pusat Statistik yang beralamat website (http://www.djpk.kemenkue.go.id) dan (www.bpsjatim.go.id). Metode analisis data yang digunakan adalah regresi data panel dengan software STATA-16. Analisis data dengan uji estimasi model, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan secara parsial pajak daerah berpengaruh signifikan terhadap Pendapatan Asli Daerah. Konsumsi Rumah Tangga berpengaruh signifikan terhadap Pendapatan Asli Daerah. Produk Domestik Regional Bruto tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah. Secara simultan pajak daerah, konsumsi rumah tangga, dan Produk Domestik Regional Bruto berpengaruh signifikan terhadap Pendapatan Asli Daerah.
PENGARUH CURRENT RATIO (CR), RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS), DEBT TO EQUITY (DER), DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR (SEKTOR MAKANAN DAN MINUMAN) YANG TERDAFTAR DI BURSA EFEK IN Hukmiyah, Mas'adatul; Zaman, Badrus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity (DER) dan Net Profit Margin (NPM) terhadap Return Saham perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2019. Hipotesis diuji dengan menggunakan metode analisis regresi linier berganda dengan menggunakan aplikasi SPSS versi 25. Pendekatan dalam penelitian ini menggunakan metode kuantitatif dengan pencarian sampel menggunakan metode purposive sampling. Hasil dari penelitian ini secara parsial adalah Current Ratio (CR), Return on Asset (ROA) dan Earning Per Share (EPS) berpengaruh tidak signifikan terhadap Return Saham perusahaan, sedangkan Return on Equity (ROE), Debt to Equity (DER) dan Net Profit Margin (NPM) berpengaruh signifikan terhadap Return Saham perusahaan.
Penerapan Metode ABC System Dalam Menentukan Harga Pokok Kamar Pada Lotus Kediri Tahun 2020 Bupu, Maria Goreti; Zaman, Badrus; Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Tujuan penelitian ini adalah untuk untuk menetapkan harga pokok kamar Lotus Garden Hotel dan Restaurant Kediri tahun 2020 dengan menggunakan Activity Based Costing System. Dalam penelitian ini teknik yang digunakan adalah deskriptif. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif. Obyek penelitian ini Hotel Lotus Garden dan Restaurant Kediri. Hasil penelitian ini adalah perhitungan harga pokok kamar hotel menggunakan metode Activity Based Costing hasil yang diperoleh lebih rendah (understate) yaitu untuk jenis kamar Junior adalah sebesar Rp. 303.923. Untuk kamar Superior sebesar Rp. 286.627. Untuk kamar Deluxe sebesar Rp. 330.178. Untuk kamar Family sebesar Rp. 357.638. perhitungan yang lebih tinggi (overstate) untuk kamar Executive Suite sebesar Rp. 1.831.772 dan kamar President Suite sebesar Rp. 3.515.918. Perhitungan harga pokok kamar dengan menggunakan metode Activity Based Costing dirasa lebih akurat, karena biaya-biaya yang timbul dibebankan langsung pada aktivitas-aktivitas yang muncul ketika pembuatan produk dan menggunakan lebih dari satu pemicu biaya.
ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA DAN BIAYA OVERHEAD PABRIK TERHADAPHARGA POKOK PRODUKSI PADA PABRIK TAHU BEJO DI BUKUR Sanrully, Muhamad Ichwan Ade; Winarko, Sigit Puji; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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This research motivated by understanding of the production cost calculation at the Tahu Bejo Factory. PuRpose of this research to how importance for determining cost of production in the food industry especially in the Tahu Bejo Factory. Meanwhile to determining cost of production this research uses two methods the first one is full costing method and the second one is variable costing method. This research used quantitative descriptive approach by interviews techniques, literatures studies and documentation from source person by obtaining data of raw material costs, labor costs and factory overhead costs so researcher gaining a lot of information to continue the research. Results of this research is the calculation of production cost performed by factory is higher while compared with calculation using full costing method and variable costing method. In addition there have differences for both methods while using full costing method, cost is higher than the calculation using variable costing method. Keywords: Material Costs, Labour Costs and Overhead Costs Factory.
KINERJA KEUANGAN PADA PERTUMBUHAN LABA PERBANKAN DI BEI 2019 - 2021 Mahendra, Ebnu; Solikah, Mar'atus; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The purpose of this study is to examine the effect of Return on Assets, Loan to Deposit, Total Assets Turnover, Net Profit Margin on profit growth in banks listed on the IDX in 2019-2021. How to collect data in the form of annual quarterly financial reports (annual reports) of banking companies from idx.co.id research technique is descriptive statistics and the data is collected an analysis using SPSS v24. Results of this study based on the t-test partially showing Return On Assets (.019), Total Assets Turnover (.000), Net Profit Margin (.010) have a significant effect and Loan to Deposit (.081) has no significant effect on growth profit. Conclusion of this research is analysis to determine the profit growth that is very necessary for the company from the data analysis we can find out and improve the assets are important and useful for the company and optimize.
ANALISIS KEPATUHAN TAX PAYER ALAT ANGKUT BERMOTOR Ningrum, Rani Ulan; Linawati, Linawati; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Banyakan District, Kediri Regency is one of the areas that has used and implemented the e-Samsat program and for 10 years the program has been running. The local government has also been following technological developments that continue to increase so that they can optimally utilize technology to support taxpayer awareness in paying their PKB. To analyze and determine the effect of the modernization of the e-Samsat system, the level of income, and partial and simultaneous tax sanctions on the compliance of motorized vehicle taxpayers is the goal to be achieved in this study. Quantitative is the approach, causal is the technique. Questionnaire is a data collection tool. All motorized vehicle taxpayers in the Banyakan sub-district are the population. 40 respondents are the sample. Accidental sampling is a sampling technique. Multiple linear regression analysis is the analytical tool. The conclusion of this study is that the modernization of e-samsat, income levels, and tax sanctions have a significant partial and simultaneous effect on compliance with motorized vehicle taxpayers. Assessing income levels during covid is the novelty of this research.
EVALUASI SISTEM AKUNTANSI PEMBELIAN PADA PT. JENGGOLO MAJU MAPAN DI KEDIRI Agnesia, Briggita; Winarko, Sigit Puji; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Jenggolo Maju Mapan is a manufacturing company, especially in bread commodities. The purpose of this final project is to find out and evaluate how the implementation of the purchasing accounting system at PT. Jenggolo Forward Established. In preparing this final project, the writer uses qualitative methods, with descriptive research techniques where more descriptions are made from the results of interviews, observations, and documentation. The data used are primary and secondary data. Based on the results of the final project which was examined by the author, PT. Jenggolo Maju Mapan has implemented procedures in the accounting system, the company has divided functions for internal control, division of functions such as warehouse functions, purchasing functions, receiving functions, and accounting functions. Accounting procedures can run well because of the supervision of the directors and managers so that healthy accounting practices grow. However, there were found obstacles that were found to hinder the effectiveness of purchasing performance. The purchasing department exceeded the payment limit because there was a slip of travel document, and the travel document was carried away by the supplier thereby hampering the payment process.
PENGARUH NPM, ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN Amruroh, M. Qoirul Jazik; Tohari, Amin; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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This research is aimed at knowing the effect of the Net Profit Margin (NPM), Return On Investment (ROI), Earning Per Share (EPS), and Dividend Per Share (DPS) on the mining sector company stock price listed on the Indonesia Stock Exchange for the 2018-2020 period. Data analysis techniques using the regression panel with the fixed effect model 5% significance. The approach in this study used a quantitative causality method with a sample search using purposive sampling method. The result of this study is partial to NPM, ROI, and DPS have no significant effect on the mining company stock price, while EPS has a significant effect on the mining company stock price. Simultaneously NPM, ROI, EPS, and DPS have significant effect on the mining company stock price
BALANCED SCORECARD PADA KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PT MURINDA IRON STEEL PROYEK GUDANG GARAM KEDIRI) Helmiawan, Gessa; Solikah, Mar'atus; Zaman, Badrus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The research was conducted to determine the impact from the financial perspective, customer perspective, internal business process perspective, as well as growth and learning perspectives on company performance. The technique applied uses the causality technique. Total population of this study 153 employees. The number of samples taken is 60 people. The results of the research processed with the help of the SPSS reveal that the adjusted R Square are 0.552 or 55.2% which means that the magnitude of the influence of Financial Perspective (X1), Customer Perspective (X2), Internal Business Process Perspective (X3) and Growth and Learning Perspective ( X4) on the Company's Performance (Y) is 55.2%, which means it's still there other factors that affect the company's performance by 44.8% but these factors are not analyzed in this study.
Co-Authors Aan Nurfahrudianto Abdul Khamid, Abdul Abdulloh Fakih Abdulloh Fakih, Abdulloh Abid, Muhammad Fahri Aditya, Azizah Putri Agnesia, Briggita Ahmad Pabulo, Azfa Mutiara Airawaty, Diana Al Farizi, Mochammad Al-Ghotnini, Raid Ali Imron Aliami, Sri Alifian Sukma, Alifian Amin Tohari Amruroh, M. Qoirul Jazik Anam, Insan Syariful Anas, M. Anas Andy Kurniawan, Andy Anik Sarminingsih, Anik Anita, Puput Ariansyah, Mochamad Yunus Arlindasari, Putri Army Justitia Aryo Nugroho Arzaqi, Muhammad Yusril Asmawi, Muhammad Nurul Ihsan Asshidiqie, Mhd Rony As’ari, Hasim Atmaranti, Salsabila Devina Azhari, Nadya Aulia Badrus Zaman, Rahma Maulida Budiati, Khusnawati Alawi Nabilla Alya Nandicha, Fatimatuz Zahro, Bagaskara, Ardha Dewa Bagaskhara, Rezza Anferditya Bambang Agus Sumantri, Bambang Agus Berliana, Chandra Intan Bobby Rio Indriyantho Budi Prasetyo Samadikun, Budi Bupu, Maria Goreti Dedy Priyambodo Dewi, Ratih Agustina Diah Nurdiwaty Dian Indriyani Dyah Hesti Wardhani Endah Purwanti Eva Hariyanti Fadhila, Alfina Naila Fairuz, Sayida Abqaria Faisol Faisol Faisol Faisol Faisol Faried Effendy Fauzi, Diah Ayu Septi Fauzi, Moh Farih Fauziyah, Agustina Nur Febriana, Lutfia Ariska Firdawati, Ery Fitria, Dessy Fitriani, Namiyah Galih Hery Herlambang Hanin, Jihan Al Harianja, Ria Wenny Hariyadi, Rahmat Haryono Setiyo Huboyo Hasan, Hasan Maftuh Hasfiawan, Harsya Giras Helmiawan, Gessa Heni Pujiastuti Herlambang, Galih Hery Hery Purnomo Hidayati, Islamiyah Nur Holyness Nurdin Singadimedja Huda, Muh Nafis Zidanil Hukmiyah, Mas'adatul Indah Rahmawati Indra Kharisma Raharjana Indra Suwanto, Indra Ira Puspitasari Ira Puspitasari Irawan, Hebi Kartono Kartono Khasanah, Ilmilia Nurul Khasanah, Safiratul Khusna, Masro'ul Khusnatussalwa, Naela Kusuma Hadi Soejoko, Dodi Kusuma, Fanesa Putra Adri Lestikasari, Febri Lilis Amalia Lilis Amalia, Lilis Linawati Linawati Luthfinda, Muhammad Maftuh, Hasan Mahendra, Ebnu Mahendra, Figo Ryan Marzuki, Ahmad Ma'ruf Matori Maulana, Elang Maulana, Shiva Amadea Meilani, Anasya Dinda Mohammad Imron Mubarok, Muhamad Mufiq, Mufiq Muh Saerozi Muhamad Kholil Muhammad Ersya Faraby Mukhammad Ilham Nur Faizin Mukhammad Ilham Nur Faizin, Mukhammad Ilham Nur Munawaroh Munawaroh Mursyada, Ria Khasna Muzadi, Narul Hasyim Najwa, Ari Sabila Nayottami, Inten Bajra Ningrum, Rani Ulan Novitasari, Nindy Irja Nugeraheni, Cahya Kusuma Nugroho, Agung Nugroho, M. Aji Nur Hasanah, Mudzakaroh Nur Solikin Nurandani Hardyanti Nurkhasnah, Siti Nurpanto, Nugroho Wisma Nurul Khasanah, Ilmilia Oktavianto, Eric Pangestu, Tito Pardamean Daulay pengelola, pengelola Pradana, David Putra Ega Pramesthi, Rahajeng Diah Pratiwi, Lisa Cahya Pratiwi, Sefi Sindi Prayoga, Surya Puji Astuti Puspita, Erna Puspitasari, Dila Oktariani Putra, Wahyu Ananda Rahayu, Ajeng Nafa Dianty Rahma, Zulfiana Ayu Ramadani, Kurnia Rahma Rebeca, Sasha Rengganis, Safina Dwi Retrialisca, Fitri Rifa’i, Hamzah Yusuf Rimuljo Hendradi Rina Priarni Rindihastuti, Arifa Rino Sardanto Risky Aswi R, Risky Rizqi, M. Najib Wafirur Rofikoh, Vina Romadhony, Rahmad Irfan Roslinda Salim Ruwandi, Ruwandi Saadi, Saadi Safitri, Rika Saifudin Saifudin Saifudin, Muhammad Agus Saifudin, Nasrul Salsabila Devina Atmaranti Salsabila Roiqoh Samari Samari, Samari Sangadah, Imroatus Sanrully, Muhamad Ichwan Ade Saputri, Adela Happy Savitri, Avinda Tyas Setiawan, Enggal Setyorini, Rita Agus SIGIT PUJI WINARKO Sigit Ratnanto Silviana Silviana Sipahutar, Muhammad Agus Hanafi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Sumiyati Sri Widiawati, Hestin Subagyo Subqi, Imam Sueni, Nurufaraai Sugeng Sugeng Sugeng Sugiran Sugiran Sugiran Sugiran, Sugiran Surjanto, Ana Nurkhasanah Susi Damayanti, Susi Sutrisno, Sutrisno Syafrudin Syafrudin Syah, Azriel Akbar Firman Tengku Riza Zarzani N Thohir, Muhammad Mujib Trinuraisi, M. Yuda Ulil Amri Mustaghfirin Umi Chotijah Vita Aulia, Ade Wardani, Finka Agustin Widiati, Hestin Sri Widiawati, Hestin Sri Widuri, Sani wijaya, mahananta Yahya, Maula Devina Zanah, Umi Roikhatul Zhafiroh, Salma Zuairiyah, Zuairiyah Zumaruddin, Muhammad