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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang CEMARA IJIBE (International Journal of Islamic Business Ethics) Management Analysis Journal Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Competitive Jurnal Akuntansi dan Keuangan ASSET: Jurnal Manajemen dan Bisnis Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Tropical Plantation Journal Journal of Agriculture (JoA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Buletin Pengabdian Fokus Abdimas Prosiding Seminar Nasional Unimus Jurnal Bisnis JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Nurcahyono Nurcahyono, Nurcahyono
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Nursing Public Health Social Sciences

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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS Nurcahyono, Nurcahyono; Sudharma, Ketut
Management Analysis Journal Vol 3 No 1 (2014): Management Analysis Journal
Publisher : Management Analysis Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v3i1.3297

Abstract

ABSTRAK Tujuan mengetahui untuk memprediksi dan menganalisi pengaruh liquditas (current ratio dan working capital to total asset), profitabilitas (return on asset, return on equity dan profit margin on sales) dan laverage (reterend earning to total assets) terhadap kondisi Financial Distress perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2011 sebanyak 158 perusahaan. Pemilihan sampel menggunakan metode purposive sampling yaitu sampel yang dipilh dengan syaraat kriteria tertentu sehingga menghasilkan jumlah sampel sebanyak 115 perusahaan manufaktur. Analisi data yang digunakan yaitu regresi logit, serta uji hipotesis yang terdiri dari uji t (uji parsial). Variabel dependen dalam penelitian ini adalah kondisi Financial distress perusahaan. Sedangkan variabel independen dalam penelitian ini adalah Return on Asset , Return on Equity, Working Capital, Profit Margin on Sales, Reteren Earning to Total Asset dan Current Ratio. Hasil uji simultan menunjukan semua variabel secara simultan tidak dapat mempengaruhi kondisi financial distress perusahaan. Dan hasil uji parsial menunjukan Return on Asset dan Reteren Earning to Total Asset berpengaruah terhadap kondisi financial distress perusahaan dan Variabel Return on Equity, Working Capital, Profit Margin on Sales dan Current Ratio tidak berpengaruh terhadap kondisi financial distress perusahaan. Kata kunci : Current Ratio, Financial distress, Profit Margin on Sales, Return on Asset , Return on Equity, Reteren Earning to Total Asset dan Working Capital. ABSTRACK The purpose of knowing to predict and analyze the influence of liquditas ( current ratio and working capital to total assets ) , profitability ( return on assets , return on equity and profit margin on sales ) and laverage ( reterend earnings to total assets ) of the companys financial distress . The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange ( IDX ) 2009-2011 as many as 158 companies . The selection of the sample using purposive sampling method chosen samples with syaraat specific criteria resulting in a total sample of 115 manufacturing companies . Analysis of the data used is logit regression , and hypothesis testing consisting of t test ( partial test ) and test f ( simultaneous test ) . The dependent variable in this study is the companys financial distress . While the independent variable in this study is the Return on Assets , Return on Equity , Working Capital , Profit Margin on Sales , Reteren Earning to Total Assets and Current Ratio . The test results showed simultaneous all variables simultaneously can not affect the companys financial distress . And partial assay results showed Reteren Return on Assets and Earnings to Total Assets berpengaruah the companys financial distress and Variable Return on Equity , Working Capital , Profit Margin on Sales and the current ratio does not affect the companys financial distress . Keywords : Current Ratio, Financial distress Return on Assets, Profit Margin on Sales Return on Equity, Reteren Earning to Total Assets and Working Capital.
PENGARUH TAX AVOIDANCE, MANAJEMEN LABA, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT Nurcahyono, Nurcahyono
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 2 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i2.1329

Abstract

The purpose of this study is to analyze and empirically prove the factors that affect firm value. This study uses a quantitative approach to the type of comparative causal research. The population of this research is property, real estate, and construction listed on the Indonesia Stock Exchange in 2015-2019 the sampling technique used is purposive sampling. Data analysis used multiple linear regression analysis. The results of this study indicate that tax avoidance and earnings management have a positive effect on firm value, this indicates that companies that engage in tax avoidance and earnings management display an ostensibly high profit, thus attracting many investors and the impact on the value of the company increases. Independent commissioners and audit committees have a positive effect on firm value, this indicates that the good corporate governance mechanism with independent commissioners and audit committees that play an effective role in the company will increase firm value.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak: Studi KPP Kota Semarang Nurcahyono, Nurcahyono; Subkhi, Muhammad; Hardiwinoto, Hardiwinoto
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5092

Abstract

This study aims to determine the effect of tax socialization, fiscal service, tax awareness, and tax sanctions on obedience of personal taxes obligatory. This research was conducted at the East Semarang Primary Tax Office. The number of samples taken is 100 taxpayers. The sampling technique used is convienance Sampling or sampling based on convienance. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the tax socialization, fiscal service, tax awareness, and tax sanctions had a positive effect on obedience of personal taxes obligatory at East Semarang Primary Tax Office. The results showed that the tax socialization, fiscal service, tax awareness, and tax sanctions policy could increase taxpayer compliance at the East Semarang Primary Tax Office
Peningkatan Kemampuan Literasi Keuangan & Pemasaran Produk pada UKM Fashion Konnuku.Id di Desa Palebon Semarang Hanum, Ayu Noviani; Kristiana, Ida; Nurcahyono, Nurcahyono
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.86-91

Abstract

Industry continues to experience very rapid development, thus requiring MSME players to develop products to be able to compete and compete in the industrial world. The aim of this service is to help develop one of the MSMEs in Palebon Village, Pedurungan District, Semarang City, by increasing financial literacy and product marketing skills at Konnuku.Id M&M Fashion UKM. This service is carried out on partners because partners have not carried out bookkeeping and accounting records in accordance with generally accepted accounting provisions and still have limitations in utilizing social media marketing and e-commerce as promotional and sales media, so it is necessary to provide assistance with the implementation of an accounting information system using the Zahir Accounting application. and also assistance in improving the marketing of Konnuku products through market places and also improving the quality of promotion of Konnuku.Id products on social media. The method used in this service uses the PAR (Participatory Action Research) method, namely community service oriented towards community empowerment. The result of this activity is the application of the use of Zahir accounting software to partners and maximizing social media marketing and marketplace for MSME partners so that this activity can help MSMEs develop their businesses. Keywords: financial literacy, marketing, sales
Faktor-Faktor yang Memengaruhi Pengelolaan Dana Desa di Kabupaten Demak Maknun, Kholifatul Afwah Luluul; Santosa, R Ery Wibowo Agung; Nurcahyono, Nurcahyono
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.67

Abstract

Tujuan: Penelitian ini bertujuan untuk mengidentifikasi dampak dari sistem pengendalian internal, penggunaan teknologi informasi, aksesibilitas, dan transparansi terhadap akuntabilitas dalam pengelolaan dana desa. Metodologi/Pendekatan: Populasi dalam penelitian ini terdiri dari perangkat desa di Kecamatan Sayung yang mencakup jabatan kepala desa, sekretaris desa, kepala urusan keuangan, anggota badan pemerintahan desa, serta kepala urusan tata usaha dan umum. Data yang digunakan dalam penelitian ini adalah data primer, yang dikumpulkan melalui teknik survei. Metode analisis data yang diterapkan melibatkan analisis statistik inferensial, dan pengukuran dilakukan dengan menggunakan perangkat lunak WarpPLS. Hasil: Hasil analisis mengindikasikan bahwa sistem pengendalian internal, transparansi, dan aksesibilitas memiliki pengaruh terhadap akuntabilitas dalam pengelolaan dana desa. Sebaliknya, pemanfaatan teknologi informasi tidak menunjukkan pengaruh terhadap akuntabilitas pengelolaan dana desa. Implikasi Praktis: Memberikan rekomendasi kepada pihak regulator terkait pengelolaan dana desa. Kebaruan: Penambahan variable ukuran perusahaan sebagai variabel moderasi.
Determinant of Intention to Purchase Halal Cosmetics: A Millennial and Z Generation Perspective Nurcahyono, Nurcahyono; Hanifah, Asma'
IJIBE (International Journal of Islamic Business Ethics) Vol 8, No 1 (2023): March 2023
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.8.1.12-25

Abstract

In recent years, the halal industry has become a trend, this is because the Indonesian people have begun to apply halal culture as a lifestyle. This article aims to determine the factors influencing the purchase intention of halal cosmetics among millennials and generation Z. The author uses the theory of planned behavior to identify factors that encourage a person's intention to buy halal cosmetics among millennials and generation Z. The variables or predictors are attitudes, halal awareness, subjective norms, knowledge, halal labels, buying behavior, brand image, psychological risk, social media, and religiosity. This study has advantages compared to others because it uses a psychological approach in the form of buying and risk behavior and uses the effects of social media. The data was obtained through a survey conducted by the millennial generation and generation Z, who live in the city of Semarang. The sampling method used was non-probability with a purposive sampling technique. The data analysis of this research used Structural Equation Modeling (SEM) – Partial Least Square (PLS) with WarpPLS application. Testing is done using the measurement, goodness of fit, and structural models. The results showed that the factors influencing the purchase of halal cosmetics are attitudes, subjective norms, knowledge, halal labels, buying behavior, brand image, psychological risk, and religiosity. However, the halal awareness variable, social media, is not a determinant of someone buying halal cosmetics. The results show that the halal awareness of research respondents is still low because they have not fully paid attention to the halal aspect. Currently, social media provides too much information, making it difficult to distinguish whether it is credible or not, so respondents choose other alternatives.
Peran Koneksi Politik Sebagai Pemoderasi Hubungan Tata Kelola Perusahaan Terhadap Manajemen Laba Pada Perusahaan Transportasi Tahun 2019-2023 Abdullah, Muhammad Hanif; Nurcahyono, Nurcahyono; Wibowo, R. Ery; Alwiyah, Alwiyah
Prosiding Seminar Nasional Unimus Vol 7 (2024): Transformasi Teknologi Menuju Indonesia Sehat dan Pencapaian Sustainable Development G
Publisher : Universitas Muhammadiyah Semarang

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

Abstract

Studi ini secara empiris menguji sejauh mana koneksi politik berperan dalam memoderasi dampakmekanisme tata kelola perusahaan, khususnya komisaris independen, komite audit, serta kepemilikanmanajerial, terhadap manajemen laba pada perusahaan transportasi dan logistik yang terdata di BEI selama2019-2023. Hasil analisis regresi moderasi dengan Eviews 12 mengindikasikan adanya keterkaitan positifantara keberadaan komisaris independen dengan praktik manajemen laba. Sementara itu, tidak ditemukanhubungan signifikan komite audit dan kepemilikan manajerial dengan praktik manajemen laba sertakoneksi politik dapat memperlemah tata kelola perusahaan dengan manajemen laba.Kata Kunci : tata kelola perusahaan, manajemen laba, koneksi politik.
The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance Alfitri, Destiana Nur; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.175-184

Abstract

One way to assess a company's success is to look at its financial results. Due to the COVID-19 pandemic, the financial performance of the industrial sector plummeted. When a company's financial performance plummets, there is no choice but to declare bankruptcy. Based on data collected from the Indonesia Stock Exchange (IDX) manufacturing business between 2018 and 2021, this study will analyze the relationship between environmental performance, capital structure, company size and financial success. This study uses quantitative methods based on cross-sections of 25 financial statements covering 2018–2021. A combination of descriptive statistics and multiple regression was used in this study. The statistical program SPSS 24 was used for this study. According to research, a company's size, capital structure, and environmental performance all play a role in its financial success. Discussing financial performance is a common theme in many studies. For the latest version of the study, researchers included variables such as capital structure, company size, and period
What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Herianto, Rizka Oktavia; Alfiana, Balqis Zulvina; Apriliyanti, Farshella; Nurcahyono, Nurcahyono; Jatiningsih, Dyah Ekaari Sekar; Wijayanti, Provita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Abstract

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.
Accounting Information Systems and Financial Literacy impact on SMEs' performance Christanty, Lany; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono; Maharani, Betari
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.59-69

Abstract

SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors. 
Co-Authors Abdila, Wini Prayogi Abdullah, Muhammad Hanif Agung Prajanto Agung Santoso, R. Ery Agus Suyanto Aji, Wandha Atmaka Alfiana, Balqis Zulvina Alfitri, Destiana Nur Alwiyah Alwiyah Anggraini, Yuliana Debora Apriliyanti, Farshella Atmaka Aji , Wandha Ayu Noviani Hanum Christanty, Lany Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar Fatmasari Sukesti Hanifah, Asma' Hardiwinoto Hardiwinoto, Hardiwinoto Hartanto, Maria Chruzita Hartono Hartono HERI SETYAWAN Herianto, Rizka Oktavia HP, Julsento Indra Kurniawan Ischabita, Nafisa Ivana, Diva Ketut Sudharma, Ketut Khansa, Lauda Khasanah, Lukluul Kristian Tinduh, Yulio Kristiana, Ida Kurniadhi, Adhitya Luluk Muhimatul Ifada Maharani, Betari Maknun, Kholifatul Afwah Luluul Mamdukh Budiman Muhammad Parikesit Wisnubroto Nugraha, Maulana Adhika Nugroho, Bagus Nur Muttaqien Zuhri Nurjanah, Rizka Nurrahman Nurrahman Nurul Puspita, Nurul Pratama, Oktarianto Tidar Pratiwi, Intan Provita Wijayanti Puspitasari, Herlina Mega Putra, Romy Dwi R. Ery Wibowo Roqijah, Ifa Saloko, Subakho Aryo Santosa, R Ery Wibowo Agung Setia Iriyanto Siti Aminah Sri Gunawan Stalis Norma Ethica Subkhi, Muhammad Sukowiyono Sukowiyono Tejo Murti, Theofilus Wawan Sadtyo Nugroho, Wawan Sadtyo Wikanastri Hersoelistyorini