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All Journal IQTISHODUNA TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Kajian Akuntansi Jambura Economic Education Journal Revitalisasi : Jurnal Ilmu Manajemen Aksara: Jurnal Ilmu Pendidikan Nonformal Akuntansi Bisnis & Manajemen (ABM) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen dan Bisnis Jurnal Ekonomi, Bisnis dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Publikasi Ilmu Manajemen Eduvest - Journal of Universal Studies Musyarakah: Journal of Sharia Economics (MJSE) Benefit : Journal of Bussiness, Economics, and Finance Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi Triwikrama: Jurnal Ilmu Sosial Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa JIMEK
Beny Mahyudi Saputra
Universitas Islam Kadiri
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Fundamental Makro Ekonomi terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif Kusuma, Marhaendra; Saputra, Beny Mahyudi
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.6239

Abstract

AbstractThe application of fair value accounting in financial statements gives rise to other comprehensive income (OCI) as the difference between the historical value of assets (liabilities) and fair value. This study aims to provide empirical evidence of internal and external factors that affect OCI and persistence of comprehensive income, by examining the effects of exchange rate, interest, inflation, JCI, size, industry, leverage, financial assets, fixed assets, inventories, and sales on 504 companies IDX for the period 2016 – 2020. The results show that exchange rate, interest, inflation, JCI have an effect on the aggregate OCI value and for each item. Firm size affects the occurrence of OCI from adjusting the fair value of assets and liabilities. OCI persistence level is the lowest among net income and comprehensive income. OCI mediates the effect of macroeconomic and internal factors on the persistence of comprehensive income. The novelty of this research is to provide empirical evidence of the causes of OCI. So far, accounting research has only examined the persistence of net income, while the persistence of comprehensive income is still rare, especially in Indonesia.Keywords: Macroeconomic fundamentals; OCI; Persistence of comprehensive earnings Abstrak Penerapan akuntansi nilai wajar dalam penyusunan laporan keuangan, memunculkan penghasilan komprehensif lain (OCI) sebagai selisih nilai historis aset (liabilitas) terhadap nilai wajar. Penelitian ini bertujan memberi bukti empiris faktor internal dan eksternal yang mempengaruhi penghasilan komprehensif lain (OCI) dan dampaknya terhadap persistensi laba komprehensif, dengan menguji pengaruh kurs, bunga, inflasi, IHSG, ukuran, industri, leverage, aset keuangan, aset tetap, persediaan, penjualan terhadap OCI dan persistensi laba komprehensif, pada 504 perusahaan di BEI periode 2016 – 2020. Hasil menunjukkan faktor makro kurs, bunga, inflasi, IHSG berpengaruh terhadap nilai OCI agregat maupun permasing-masing item. Ukuran perusahaan mempengaruhi timbulnya OCI dari penyesuian nilai wajar aset dan liabilitas. Tingkat persistensi OCI paling rendah diantara laba bersih dan laba komprehensif. OCI memediasi pengaruh makro ekonomi dan faktor internal terhadap persistensi laba komprehensif. Novelty penelitian ini adalah memberi bukti empiris penyebab kemunculan OCI. Riset akuntansi selama ini hanya meneliti persistensi laba bersih, sedangkan persistensi laba komprehensif masih jarang, terutama di Indonesia.Katakunci: Fundamental makro ekonomi; OCI; Persistensi laba komprehensif
PENGARUH LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada PT Sepatu Bata Tbk Periode 2012-2019) Ragil Putri Setianingrum Supriadi; Indah Yuni Astuti; Beny Mahyudi Saputra
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1160.037 KB) | DOI: 10.56910/gemilang.v2i4.181

Abstract

Perusahaan didirikan dengan tujuan untuk mendapatkan keuntungan. Financial Distress dapat diprediksi dengan menggunakan rasio keuangan. Investor menilai suatu perusahaan dalam menanamkan modal di perusahaan melihat dari kondisi keuangannya yang diproxykan dengan current ratio, debt equity ratio serta faktor umur perusahaan dan ukuran perusahaan itu sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, dan ukuran perusahaan terhadap financial distress.Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah seluruh data laporan keuangan tahun 1982-2020, sedangkan sampel yang digunakan adalah laporan keuangan triwulan PT Sepatu Bata Tbk periode tahun 2012-2019, yakni sebanyak 32 sampel. Teknik analisis data yang digunakan adalah regresi linear berganda. Dari hasil analisis yang telah dilakukan, hasil penelitian menunjukkan bahwa lukiditas secara parsial berpengaruh namun tidak signifikan terhadap financial distress, leverage secara parsial berpengaruh negatif dan signifikan terhadap financial distress, ukuran perusahaan secara parsial berpengaruh negatif dan signifikan terhadap financial distress. Likuiditas, leverage, dan ukuran perusahaan secara simultan berpengaruh dan signifikan terhadap financial distress.
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas pada PT Malindo Feedmill Tbk Periode 2011-2020 Elva Ria Damayanti; Indah Yuni Astuti; Beny Mahyudi Saputra
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.346 KB) | DOI: 10.56910/gemilang.v2i4.182

Abstract

Penelitian ini membahas tentang perputaran kas, perputaran piutang, perputaran persediaan, dan profitabilitas PT. Malindo Feedmill Tbk periode 2011-2020. Penelitian ini bertujuan untuk mengetahui hasil pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas PT. Malindo Feedmill Tbk periode 2011-2020. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Profitabilitas adalah kemampuan suatu perusahaan untuk memperoleh keuntungan. Pengambilan sampel menggunakan metode purposive sampling. Objek yang digunakan dalam penelitian ini yaitu laporan keuangan triwulan PT. Malindo Feedmill Tbk tahun 2011-2020. Pengolahan data pada penelitian ini yaitu uji asumsi klasik, uji autokorelasi, uji linier berganda, uji t, uji F, koefisien determinasi. Penelitian ini menunjukkan bahwa Perputaran Kas tidak berpengaruh secara parsial signifikansi sebesar 0,316 > 0,05 terhadap Profitabilitas, Perputaran Piutang tidak berpengaruh secara parsial signifikansi sebesar 0,93 > 0,05 terhadap Profitabilitas dan Perputaran Persediaan tidak berpengaruh secara parsial signifikansi sebesar 0,152 > 0,05 terhadap Profitabilitas. Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan berpengaruh secara simultan signifikansi sebesar 0,006 < 0,05 terhadap Profitabilitas pada PT Malindo Feedmill Tbk periode 2011-2020.
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan pada Madira Skin & Beauty Care Nicken Amelania Widyaning Putri; Beny Mahyudi Saputra; Nur Hidayati
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 4 (2025): November : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i4.985

Abstract

The purpose of this study to determine the effect of motivation and work discipline on employee performance at Madira Skin & Beauty Care. This research applies quantitative approach. Sampling techniques apply non-probability sampling which means that the sample used is all employees of Madira Skin & Beauty Care. Data obtained from observations, interviews, and questionnaires. Using validity test analysis techniques, reliability test, classical assumption test, multiple linear regression test, coefficient of determination test, Partial Test (t), and simultaneous test (f). The results of data analysis showed that motivation has a significant effect partially on employee performance, work discipline does not have a significant effect partially on employee performance, motivation and work discipline have a significant effect simultaneously on employee performance. This can be seen from the results of correlation analysis, namely: the value of R square 0.525 or 52.5% and the remaining 47.5% are influenced by other variables that are not included in the study.
Pengaruh Kepemimpinan Transformasional, Pengalaman Kerja, dan Dukungan Sosial terhadap Kinerja Karyawan PT Putra Sentosa Mandiri Fery Mayvian Bagaskara; Beny Mahyudi Saputra; Iing Sri Hardiningrum
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 1 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i1.2434

Abstract

This study aims to analyze the effect of transformational leadership (X1), work experience (X2), and social support (X3) on employee performance (Y) at PT Putra Sentosa Mandiri. This research also seeks to determine the partial effects of each independent variable as well as their simultaneous effect on employee performance. The research method used is a quantitative approach with primary and secondary data sources. The sampling technique applied was saturated sampling, in which the entire population was used as the sample, consisting of 34 employees of PT Putra Sentosa Mandiri. Data were collected through questionnaires, interviews, literature studies, and documentation. The data analysis techniques included validity tests, reliability tests, normality tests, linearity tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that transformational leadership has a positive but not significant effect on employee performance, work experience has no positive and insignificant effect on employee performance, while social support has a positive and significant effect on employee performance. Simultaneously, transformational leadership, work experience, and social support do not have a significant effect on employee performance at PT Putra Sentosa Mandiri.
The Impact of Industrialization in Improving the Quality of Basic Human Resources Digitalization on the Indonesian Economy Dela Fitri Nurmaya; Beny Mahyudi Saputra
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.44715

Abstract

Globalization and reform have had a major influence on environmental policy. Globalization and reform have changed values and mindsets regarding environmental policy making. This research aims to investigate the impact of industry on the social interactions of local communities and the factors that influence these social interaction patterns. The research method for the application created uses descriptive data, collection techniques. In general, the descriptive approach is a data collection technique, of how many research subjects are involved in using the system according to system requirements regularly and adjusted to existing facts so that it is accurate. Descriptive research aims to describe a situation or phenomenon as it is. The phenomenon of environmental issues related to negative impacts caused by industrial activities also influences company management to make policies regarding improving performance. Changes to, environmental permits in business activities as regulated in Law Number 11 of 2020 concerning Job Creation are considered to have more of a goal of improving economic welfare than providing environmental protection and management in Indonesia which was previously regulated in Law Number 32 of 2009 concerning Protection and Environmental Management. This assessment emerged as a result of changing the concept of Environmental Permit to Environmental Approval and weakening community participation. This is a concern for the Indonesian people, especially regarding the regulation of environmental permits, business activities and their impact on environmental protection and management in Indonesia after the enactment of the Job Creation Law.
Strategi Optimalisasi Peran BMT dalam Membangun Perekonomian Jawa Timur Ujang Syahrul Mubarrok; Beny Mahyudi Saputra; Muhammad Akbar Izzulhaq
Musyarakah: Journal of Sharia Economic (MJSE) Vol 2, No 1 (2021): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v2i1.5142

Abstract

The positive economic development of East Java was also followed by the development of the Islamic business industry. Various areas in East Java have established Islamic industries, such as Islamic hotels, halal culinary arts, halal tourism, and Islamic banks as Islamic financial service industries. Islamic banks as financial institutions that provide financing to the public, in their operations have not fully reached the micro-business sector in the lower East Java community. Small and micro customers who do not have collateral are paid less attention. Therefore, microfinance institutions such as Baitul Maal wat Tamwil (BMT) are needed to provide financing for micro-customers for the lower community in East Java. BMT itself has a dual role as a social institution managing ZISWAF funds and managing commercial and customer deposits. However, in its journey, BMT experienced several problems such as human resources and public perception of BMT which was still negative. So it takes a strategy to optimize the role of BMT in building the economy. This study aims to formulate a strategy to optimize the role of BMT by using SOAR analysis (strength, opportunity, aspiration, and result). Some of the strategies obtained from the discussion of this research are improving the quality of management and operations, strengthening the business structure and infrastructure of BMT, improving the quality of sharia supervision and compliance, empowering the community, and improving the people's economy.
Pengaruh Harga Dan e-WOM Terhadap Minat Beli Konsumen Dengan Brand Image Sebagai Variabel Mediasi Pada Mixue Ice Cream & Tea Cabang Kapten Tendean Anggraini Putri Pangestu; Rafikhein Novia Ayuanti; Beny Mahyudi Saputra
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1393

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga dan e-WOM terhadap minat beli konsumen dengan brand image sebagai variabel mediasi pada Mixue Ice Cream & Tea cabang Kapten Tendean. Sampel 120 responden digunakan dalam pendekatan kuantitatif penelitian ini. Teknik analisis yang digunakan terdiri dari convergent validity, reliabilitas dan validitas konstruk, validitas diskriminan, R-square, VIF, uji t-statistic (boostrapping) yang di analisis dengan SmartPLS 4. Temuan dari penelitian ini dapat disimpulkan bahwa harga berpengaruh positif dan signifikan terhadap minat beli konsumen, e-WOM berpengaruh positif dan signifikan terhadap minat beli konsumen, harga berpengaruh positif tetapi tidak signifikan terhadap brand image, e-WOM berpengaruh positif dan signifikan terhadap brand image, brand image berpengaruh positif dan signifikan terhadap minat beli konsumen. Selanjutnya, harga berpengaruh positif tetapi tidak signifikan terhadap minat beli konsumen yang dimediasi brand image, e-WOM berpengaruh positif dan signifikan terhadap minat beli konsumen yang dimediasi brand image. Kata Kunci: Harga, e-WOM, Brand Image, Minat Beli Konsumen
Peran Brand Image dalam memediasi Pengaruh Label Halal dan Word of Mouth terhadap Keputusan Pembelian (Studi pada Keripik UD. Citra Mandiri) Eka Novita Ramadhania; Rafikhein Novia Ayuanti; Beny Mahyudi Saputra
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1394

Abstract

Abstrak Penelitian ini memiliki tujuan untuk mengetahui sejauh mana hubungan Label Halal dan WOM terhadap keputusan pembelian keripik UD. Citra Mandiri Kota Kediri, melalui Brand Image sebagai perantara. Pendekatan studi ini bersifat kuantitatif, dengan pengumpulan data melalui kuesioner kepada 120 partisipan. Pengolahan data dilakukan dengan memanfaatkan software SmartPLS 4. yang mencakup uji validitas konvergen, uji reliabilitas, validitas konstruk, validitas diskriminan, nilai R-Square, VIF, serta analisis t-statistik (bootstrapping). Penelitian ini membuktikan bahwa Label Halal berperan positif dan signifikan dalam memengaruhi keputusan pembelian. Hasil yang sama juga ditemukan pada variabel WOM. Selain itu, baik Label Halal maupun WOM terbukti memiliki kontribusi nyata dalam membentuk citra merek yang positif. Citra merek yang kuat secara signifikan mempengaruhi keputusan konsumen untuk membeli. Dengan demikian, pengaruh Label Halal dan WOM terjadi tidak hanya berdampak langsung, tetapi juga memberikan pengaruh tidak langsung melalui pembentukan citra merek.
Co-Authors Abda'u, Rizqy Aftyansyah, Alan Maulana Ahmad Jauhari Ahmad Jauhari Ahmad Syaiful Anwar Ahsin Daroini Anggraini Putri Pangestu Aprilia Dian Evasari Aurora Nindi Ayuanti, Rafikhein Novia Brahma Wahyu Kurniawan Calvin Riza Pratama Dandhun Yoga Pangestu Dela Fitri Nurmaya Dewi, Anita Sumelvia Dicky Kurniawan Pratama Dimas Agus Setiyono Dimas Didik Pramudia Eka Novita Ramadhania Elisa Citra Anggraini Elva Ria Damayanti Erwin Syahputra Erwin Syahputra, Erwin Evasari, Aprilia Dian Ferdiansa, Bagas Artur Fery Mayvian Bagaskara Fitria Kurniasari Franfascal Niko Denal Khaq Fransiska, Chiva Gian Oktaviani Harianto, Kukuh Hermawan, Rafisha Nabila Idris, Ahmad Iing Sri Hardiningrum Indah Yuni Astuti, Indah Kasim, Che Manisah Mohd Krisna Pramudia Putra Wibowo Marhaendra Kusuma Moh Yordan Anggi Purnama Muhamad Arya Fernanda Muhammad Akbar Izzulhaq Murdiyanto, Edi Nicken Amelania Widyaning Putri Nouvi Ayu Permatasari Nur Hidayati Nur Hidayati Nur Hidayati Nurcahyo, Indra Rafikhein Novia Ayuanti Rafikhein Novia Ayuanti Ragil Putri Setianingrum Supriadi Rahmadani, Dian Novi Rizal David Rizki Ockta Viananda Sari, Iva Puspita Selly Hanida F Soares, Jaime Sonny Subroto Maheri Sumaeda Sumaeda Susanti Shalehah Suseno, Imadul Umah Ujang Syahrul Mubarrok Ulul Azmi Ustadus Sholihin Ustadus Sholihin Wahidatul Rofiah Yongky Dwi Ariyanto Yongky Dwi Ariyanto Zakariya, Daffa Hilmy Zenny Oktamia Rachman