Article Per Year (5 Year)
p-Index From 2021 - 2026
2.87
P-Index
This Author published in this journals
All Journal Fokus Bisnis Owner : Riset dan Jurnal Akuntansi Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JABE (Journal of Applied Business and Economic) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal E-Bis: Ekonomi Bisnis Economics and Digital Business Review JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Jurnal Ekonomi dan Teknik Informatika Research Fair Unisri Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Teknologi Informasi dan Bisnis Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Akhmad Syarifudin
Universitas Putra Bangsa
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
PENERAPAN METODE ACTIVITY BASED COSTING (ABC) SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the calculation of the cost of production by using the activity based costing method and knowing the comparison of the results of the calculation of cost of goods manufactured based on the activity based costing method with the cost of production at UD Mitra Sejahtera.The use of the ABC system in the distribution of costs is more appropriate than the conventional system applied to UD Mitra Sejahtera Plastindo, because in the ABC system overhead costs on each product are charged to two driver costs, namely the number of kwh and the amount of production according to the activities carried out in plastic manufacturing, namely cutting and packaging, while the conventional system imposes product overhead costs on one driver cost, namely the amount of production. Calculation of Cost of Production (HPP) with ABC system and conventional system applied to UD Mitra Sejahtera Plastindo shows that the calculation of HPP causes distortion (difference), namely overcost for plastic products of PE,, kg, ½ kg, 1 kg, 2 kg and 2½ kg. The occurrence of this distortion causes inaccurate cost reporting, thus affecting the selling price.
ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE FINANCIAL RATIO DAN ECONOMIC VALUE ADDED (EVA) PADA PT UNILEVER INDONESIA Tbk. TAHUN 2010 - 2013 Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The company financial statements comprise the financial posts that help investors to assess which companies will be chosen. Many of the considerations made by the investor before investing in them is look at the financial performance of the company. Corporate performance assessment method is one important element in the company and important to know the company. This relates to whether the performance as long as it fits with who have desired the shareholders of the company. The purpose of this research is to know the company's financial performance with using ratio analysis on financial aspects of the Return On Equity (ROE) and EVA as well as knowing how the comparison between the ratio analysis on financial aspects of the Return On Equity (ROE) and application of the method of EVA as a measure of financial performance. The type of research used in this research is descriptive using a quantitative approach. The object of the research was PT. Unilever Indonesia, Tbk and subsidiaries registered in BEI period 2010 - 2013. Results from the study explained that the results of the company's financial performance as measured by the overall financial ratio analysis on financial aspects of ROE can be said to be very good, because for four years the value ROE above industry average. While the results of the methods of EVA period 2010 – 2013 obtained a positive result (EVA > 0) and is increasing every year, which means that the company has succeeded in creating economic value added. In other words, during the period 2010 - 2013, the return expected by shareholders as owners of the company have been can be met by the company. Whereas the results of a comparison between the methods of ROE with EVA EVA method can be concluded that in the calculation of the company's performance is more accurate than the method of financial ratios, especially since ROE on the method parameters of EVA taken into account the existence of a cost of equity of the company. Keywords: EVA, Financial Performance, Financial Ratios
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU Akhmad Syarifudin
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the quantity of EOQ's economical raw material ordering in each order to achieve inventory cost efficiency and to find out the reorder point of bread making raw materials. The method of calculating the raw material inventory applied by the bread company CV Hasanah Gombong can be seen by purchasing raw materials, using raw materials, ordering costs, storage costs, and calculating total inventory costs.
Analysis of Ptkp Changes in the Pph 21 Calculation Scheme and Its Implications for Taxpayers Akhmad Syarifudin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2629

Abstract

Non-Taxable Income (PTKP) is a deduction factor in the income tax calculation scheme. In accordance with PMK No.0101/PMK/2016 PTKP increased and the final income tax rate according to PP 23/2018 decreased from 1% to 0.5%, while the corporate income tax rate remained the same. The purpose of the study was to determine the impact of changes in PTKP and its implications for PPh 21 payable for taxpayers. The study uses illustrative data of income level variations. The results of the study show that changes in PTKP have an impact on decreasing the amount of PPh 21 for WPOPs. Income of IDR 0.3 billion WPOP tax is lower than Corporate Income Tax, while income above IDR 0.6 billion WPOP tax increases to be higher than Corporate Income Tax. At the same income, corporate income tax with a turnover of up to IDR 50 billion is lower than the corporate income tax with a turnover of more than IDR 50 billion. Corporate taxpayers who do not receive tax facilities according to Article 31E of the Income Tax Law, have higher taxes than corporate taxpayers and corporate taxpayers who receive tax facilities so that it can lead to tax injustice. The final income tax calculation scheme for certain entrepreneurs based on turnover makes it easier, but burdensome for taxpayers if their business loses. These results can be input for tax subjects in planning taxation. The benefits for the government can be used as a review of policy considerations for adjustments in order to achieve a balance of tax rates for both WPOP, certain entrepreneurs, and corporate taxpayers. but burdensome WP if the business loses. These results can be input for tax subjects in planning taxation. The benefits for the government can be used as a review of policy considerations for adjustments in order to achieve a balance of tax rates for both WPOP, certain entrepreneurs, and corporate taxpayers. but burdensome WP if the business loses. These results can be input for tax subjects in planning taxation. The benefits for the government can be used as a review of policy considerations for adjustments in order to achieve a balance of tax rates for both WPOP, certain entrepreneurs, and corporate taxpayers
REGIONAL FINANCIAL MANAGEMENT AND INDEPENDENCE PROJECTION WITH THE ISSUANCE OF THE HKPD LAW Akhmad Syarifudin; Rizki Ramadhani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The achievements of fiscal decentralization over the past 20 years have shown positive performance, but the central fiscal synergy with the regions has not been optimal. The issuance of Law No.1/2022 concerning Central and Regional Financial Relations (HKPD) encourages creative and sustainable financing based on cooperation through the Funding Synergy scheme. This study aims to examine financial management and project Local Own Revenue (PAD) referring to the HKPD Law. Observation of statistical data using Regional Financial Reports and BPS. The least square method is used for forecasting and projection of PAD. The results of the analysis of district/city PAD during the Covid-19 period in 2020-2021 generally decreased, but PAD grew 5% exceeding the Balancing Fund which grew 2% during 2017-2021. The results of forecasting PAD nationally for 2024 referring to the HKPD Law show a positive trend with a steep slope so that the level of independence in general will increase in class, except for regions with a Regional Financial Independence Ratio (RKKD) of 0-18%; 25-38% and 50-63% estimated level of independence has not changed. The results of an empirical study in Kebumen, RKKD 21% (very low), decentralization 18% (poor category), effectiveness of PAD > 100% (effective), and local tax revenues and fees have a positive trend so that PAD will increase rapidly. To support the implementation of the HKPD Law, regional readiness is needed by encouraging the economy and investment, identifying tax options, extensifying the tax base, reducing administration and compliance costs and harmonization with other laws and regulations,
Pengaruh Leverage terhadap Profitabilitas dan Return Saham dengan Intervening Asset Growth Akhmad Syarifudin
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1591.598 KB) | DOI: 10.37010/duconomics.v1.5444

Abstract

Fundamental factor analysis is important to determine the company's performance. The purpose of this study is to determine the effect of leverage on profitability & stock prices through Asset Growth. The population of 664 issuers used 300 purposive samples covering all sectors on the 2011-2019 BEI. The research method uses SEM-Smart PLS path analysis. The results in group I (DAR <50%) DAR had a positive effect on AG; negative to ROA; and does not affect ROE; Meanwhile, AG affects ROE&PBV. The result of an indirect relationship AG mediates DAR to RS through ROE, but AG does not mediate DAR to RS through PBV. Shows an increase in debt increases asset growth and dividends, and if the increase in asset growth without increasing debt will increase dividends and stock prices. The results in group II (DAR>50%) DAR had a negative effect on AG&ROA, but did not affect ROE. While AG affects PBV, but does not affect ROE. The result of an indirect relationship AG mediates DAR to RS through PBV, but AG does not mediate DAR to RS through ROE. It shows that an increase in debt will reduce asset growth but will not affect dividends and vice versa, while an increase in asset growth will increase stock prices. This finding proves that the optimal capital structure is effective in improving company performance on the Indonesia Stock Exchange. Companies that have low debt and experience asset growth tend to produce high profitability and their share prices increase
Faktor-Faktor yang Mempengaruhi Harga Saham di Bursa Efek Indonesia pada Perusahaan Trade Service and Investment Eko Darmawan Suwandi; Akhmad Syarifudin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1614

Abstract

Fundamental analysis is an analysis method by looking at the company's financial statements to determine whether the stock to be chosen is a good stock in the future. Financial statements are records of financial information of a company in a certain accounting period that can be used to describe the company's performance or the condition of the company. One of the components in a company's financial statements is EPS, ROA, and ROE. This study aims to determine the effect of EPS (Earnings per Share), ROA (Return on Assets), and ROE (Return on Equity) on stock prices. The population used in this study are Trade Service And Investment companies that are listed on the Indonesia Stock Exchange for 2017 – 2021. The data used is secondary data by taking the sample using a purposive sampling technique, namely how to select a sample based on predetermined criteria and obtain a sample In this research, there were 14 companies during the 2017-2021 period. Methods of data analysis in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The research results show that EPS (Earnings per Share) has a positive and significant effect on stock prices. ROA (Return on Assets) has a positive and significant effect on stock prices, and ROE (Return on Equity) also has a positive and significant effect on stock prices.
Optimalisasi Daya Tarik Wisata Melalui Kolaborasi Penthahelix di Brudjul Adventure Park Setyawati, Harini Abrilia; Syarifudin, Akhmad; Huda, Miftahul
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 9 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of tourist villages is in line with the spirit of establishing BUMDes to support village economic growth and prosperity. The aim of this community service activity (PKM) is to innovate the development of tourist villages to increase tourist attraction and create productive businesses as a new source of income for tourist villages. The activity period is June-Dec 2023 at the Brujual Adventure Park (BAP) tourist attraction Peniron tourist village, district. Pejagoan, Kebumen. The penthahelix approach is carried out by collaborating the roles of academy, business, community, government and media. The implementation method is by conducting outreach and discussions (FGD), training, providing facilitation , mentoring, and in the final phase conducting evaluation and measurement. The results show that the application of the penthahelix model in the Peniron tourist village is effective in increasing tourist attraction , creating new productive businesses, increasing the income of the tourist village, and providing economic benefits for the local community and the surrounding environment
Analisis Perubahan Belanja Daerah saat Pilkada di Wilayah Jawa Tengah Ma'rifah, Siti; Syarifudin, Akhmad
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 6 No. 3 (2024): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/m4ksmv68

Abstract

Penelitian ini bertujuan untuk mengevaluasi perubahan realisasi anggaran belanja di wilayah kabupaten yang akan melaksanakan Pemilihan Kepala Daerah (Pilkada) secara langsung. Secara khusus, analisis dilakukan terhadap perubahan belanja pegawai, belanja barang dan jasa, belanja modal, belanja hibah, serta belanja bantuan sosial pada tahun sebelum, saat, dan setelah penyelenggaraan Pilkada. Periode penelitian mencakup tahun 2016–2019 pada pemerintah kabupaten di wilayah Provinsi Jawa Tengah, dengan fokus utama pada kabupaten yang kepala daerahnya kembali mencalonkan diri dalam Pilkada. Penelitian ini menggunakan metode deskriptif kuantitatif dengan sumber data sekunder yang diperoleh dari situs resmi Direktorat Jenderal Perimbangan Keuangan Republik Indonesia. Hasil penelitian menunjukkan bahwa realisasi belanja barang dan jasa pada tahun sebelum Pilkada lebih kecil dibandingkan tahun saat Pilkada berlangsung, dan realisasi belanja bantuan sosial mengalami peningkatan signifikan pada tahun menjelang Pilkada, sementara pada kabupaten lain cenderung mengalami fluktuasi. Realisasi belanja pegawai, belanja modal, dan belanja hibah pada tahun sebelum Pilkada juga lebih besar dibandingkan dengan tahun penyelenggaraan Pilkada.
Analisis Kinerja Keuangan pada Perusahaan Sektor Pertambangan Yang Terdaftar BEI dalam Indeks LQ-45 Periode 2019-2021 Febriyanti, Tika; Syarifudin, Akhmad
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 1 No. 1 (2023): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v1i1.5

Abstract

This research aims to determine the financial performance of mining sector companies listed on the IDX on the LQ-45 index for the 2019-2021 period. Measurement of liquidity ratios uses the current ratio, quick ratio and cash ratio proxies. Meanwhile, profitability ratios are used as ROA, ROE and NPM proxies. This type of research is quantitative descriptive using secondary data sources obtained from the websites of each mining company. The results of the research show that the ADRO company has liquidity conditions from the quick ratio and cash ratio (categorized as very good), but the current ratio (categorized as poor). At the ANTM company the liquidity conditions from the current ratio and quick ratio (categorized as poor), but the cash ratio ( categorized as very good). For INCO, ITMG and PTBA companies, liquidity conditions in terms of current ratio, quick ratio and cash ratio (categorized as very good). Meanwhile, from the general profitability ratios of ROA, ROE and NPM for the 2019-2021 period in all mining sector companies ADRO, ANTM, INCO, ITMG and PTBA (in the poor category), this is because sales, income and sales prices have decreased so that profits decreased but did not result in losses.
Co-Authors Akbar Ilham Nursetyo Anton Prasetyo Asih, Eka Murni Asriyatun, Novi Chatarina Umbul Wahyuni Dani Rizana Darmawan Suwandi, Eko Diana Yuniarti Eka Murni Asih Febriyanti, Tika Harini Abrilia Setyawati Ma'rifah, Siti Novi Asriyatun Nursetyo, Akbar Ilham Puspita Hendarwati Retno Hartati Rizki Ramadhani Susi Astuti Susi Astuti Suwandi, Eko Darmawan Yulika Zulfatun Ni'mah Yuniarti, Diana