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All Journal Fokus Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) International Journal of Applied Finance and Business Studies Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JCSE: Journal of Community Service and Empowerment Jipmas : Journal Inovasi Pengabdian Masyarakat
Aris Susetyo
Universitas Putra Bangsa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Nilai Perusahaan: Apakah Struktur Modal Berperan Sebagai Variabel Intervening Resita, Nafi; Susetyo, Aris
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 3 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i3.113

Abstract

Penelitian ini bertujuan untuk mengidentifikasikan dan menganalisis pengaruh Likuiditas (CR), Profitabilitas (ROE), Aktivitas (TATO), dan Ukuran Perusahaan (SIZE) terhadap Nilai perusahaan (PBV) dengan Struktur Modal (DER) sebagai variabel intervening pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2017-2020. Populasi penelitian ini adalah semua perusahaan yang terdaftar di Jakarta Islamic Index (JII) yang melaporkan laporan keuangan secara berturut-turut selama periode 2017-2020. Teknik pengambilan sampel menggunakan metode purposive sampling dan menghasilkan jumlah sampel sebanyak 13 perusahaan. Hasil analisis menggunakan analisis jalur menunjukkan bahwa likuiditas terdapat pengaruh tidak langsung terhadap nilai perusahaan melalui struktur modal, profitabilitas tidak terdapat pengaruh tidak langsung terhadap nilai perusahaan melalui struktur modal, aktivitas terdapat pengaruh tidak langsung terhadap nilai perusahaan melalui struktur modal, dan ukuran perusahaan terdapat pengaruh tidak langsung terhadap nilai perusahaan melalui struktur modal. Berdasarkan nilai R2 menunjukkan bahwa konstribusi antar variabel pada model pertama sebesar 38,0% sisanya sebesar 62,0% dipengaruhi oleh variabel lain diluar model dan pada model kedua sebesar 44,8% sisanya 55,2% dipengaruhi oleh variabel diluar model.
Prediksi Kebangkrutan Hotel Chain: Perbandingan Model Altman, Springate, dan Zmijewski Wijaya, Muhammad Alvin; Susetyo, Aris
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 5 No. 4 (2023): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v5i4.475

Abstract

Penelitian ini bertujuan untuk memprediksi kebangkrutan perusahaan hotel chain yang terdaftar di NASDAQ dan NYSE periode 2020-2021. Prediksi kebangkrutan perlu dilakukan agar perusahaan dapat mengetahui kondisi financial-nya dan dapat mengambil keputusan yang tepat untuk keberlangsungan perusahaan. Prediksi kebangkrutan juga diperlukan agar investor dapat mengambil keputusan yang tepat untuk melakukan investasi pada suatu perusahaan. Metode prediksi kebangkrutan dalam penelitian ini menggunakan model Altman, Springate, dan Zmijewski. Hasil Uji Kruskal Wallis menunjukkan bahwa ada perbedaan signifikan antara ketiga metode yang digunakan karena memiliki nilai signifikansi 0,000 yaitu < dari 0,05. Hasil penelitian ini mengungkapkan bahwa model Springate memiliki tingkat akurasi tertinggi (80,56%) untuk memprediksi kebangkrutan.
Apakah Firm Size Mampu Memoderasi Sales Growth, Investment Opportunity Set, dan Leverage Terhadap Nilai Perusahaan? Yuniarti, Yuniarti; Susetyo, Aris
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 5 No. 5 (2023): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v5i5.480

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui apakah Firm Size mampu memoderasi Sales Growth, Investment Opportunity Set, dan Leverage terhadap Nilai Perusahaan. Penelitian ini dilakukan pada perusahaan industri sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Jumlah sampel yang diambil sebanyak 24 perusahaan dengan teknik purposive sampling. Analisis data menggunakan analisis deskriptif, analisis statistik. Hasil pembuktian hipotesis terhadap Nilai Perusahaan menunjukkan bahwa variabel Sales Growth tidak berpengaruh terhadap Nilai Perusahaan karena nilai signifikansi Sales Growth lebih dari tingkat signifikansi (0,329>0,05), Investment Opportunity Set berpengaruh positif terhadap Nilai Perusahaan karena nilai signifikansi IOS kurang dari tingkat signifikansi (0,0000,05). Hasil pembuktian hipotesis terhadap Firm Size menunjukkan bahwa Firm Size tidak mampu memoderasi hubungan antara Sales Growth, Investment Opportunity Set, dan Leverage terhadap Nilai Perusahaan sub sektor makanan dan minuman karena nilai signifikansi Firm Size lebih dari 0,05.
Literature Review of An Islamic Positive Work Behavior: Ta’awun Azizah, Siti Nur; Wahyuningsih, Sri; Susetyo, Aris
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.161

Abstract

Positive behavior in the workplace is expected to be capable of completing the organization more effectively and increasing performance. One of the Islamic concepts about this behavior is ta'awun which is taken from the Qur'an and means helping each other in doing good. This research is a bibliographical search and is used by researchers to find sources of citations using citation techniques. There are many studies related to ta'awun, researchers agree that 4 indicators of ta'awun behavior are helping co-workers without being asked, helping with work even though it is not their job, helping co-workers is worship, and helping co-workers without expecting anything in return. Positive behavior in the workplace is expected to be capable of completing the organization more effectively and increasing work performance.
Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Susetyo, Aris; Suliyanto, Suliyanto; Susilowati, Dewi; Herwiyanti, Eliada; Lestari, Puji
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2135

Abstract

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.
Pemahaman Manajemen Perjalanan Ibadah Haji: Dari Persiapan Di Tanah Air Hingga Kepulangan susetyo, aris
Jurnal Inovasi Pengabdian Masyarakat Vol 2 No 1 (2025): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v2i1.163

Abstract

The Hajj pilgrimage is one of the pillars of Islam that must be carried out by every Muslim who is able, both physically, mentally, administratively, and financially. Hajj has the meaning as a response to the call of Allah SWT, with the aim of carrying out a series of practices in the Baitullah. As a worship that involves traveling across countries, hajj involves various complex aspects, such as preparation in the homeland, implementation in the holy land, to returning to the homeland. One of the most important things in carrying out the hajj pilgrimage is travel management, which includes schedule planning, document arrangements, transportation, accommodation, and managing the health and safety of pilgrims. However, many pilgrims do not understand the importance of travel management, so they have the potential to face various obstacles, such as document incompatibility, delays, physical fatigue, and suboptimality in carrying out worship. Therefore, counseling activities regarding the management of the hajj pilgrimage journey are very much needed to improve the physical, mental, and logistical readiness of pilgrims. Through lectures and discussions, this counseling aims to provide an understanding of the steps that must be taken at each stage of the hajj journey, starting from preparation in the homeland, departure, implementation of the pillars of hajj, to returning to the homeland. It is expected that through this activity, the congregation can minimize the obstacles faced and carry out the Hajj pilgrimage more optimally, safely, and smoothly.
Co-Authors Alizar Yusza Mahendra Anam, Safingil Arif Wibowo Asih Puji Lestari Ayu Agustin Ika Pratama Bambang Agus Pramuka Dewi Susilowati Eliada Herwiyanti Ery Windianti Evelyna, Feby Fajariyah, Zakiyatun Farida Niati Fina Resti Rahmadhani Galuh Puspita Dewi Habib Mushofa Heni Riyanti Imayatul Melina Karoomatus Syifa Lestari, Asih Puji Muhammad Alvin Wijaya Nafi Resita Nilnal Muna Pratama, Ayu Agustin Ika Prestika, Wiwit Yulia PUJI LESTARI Putri, Vinna Rahma Resita, Nafi Safingil Anam Siti Alfiyah Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Wahyuningsih Sri Wahyuningsih Suliyanto Suliyanto Syifa, Karoomatus Tri Wahyuningsih Tri Wahyuningsih Vinna Rahma Putri Wijaya, Muhammad Alvin Wiwit Yulia Prestika Yogi Ardiansah Yuniarti Yuniarti Yuyun Setiawati Zakiyatun Fajariyah