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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang CEMARA IJIBE (International Journal of Islamic Business Ethics) Management Analysis Journal Competitive Jurnal Akuntansi dan Keuangan Reviu Akuntansi dan Bisnis Indonesia 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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The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return Roqijah, Ifa; 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.12.2.2022.164-174

Abstract

The return that investors will receive is one of the main factors in investment decisions. The higher the promised return, the more motivated investors will be in investing. This study aims to analyze the effect of ROA, OCF, EVA, and firm size on stock returns in manufacturing. The population of this study is manufacturing enterprise listed on the Indonesia stock exchange from 2018 to 2021, using the purposive sampling method. This research uses quantitative methods with data sources from the company's financial statements. The number of samples obtained was 125 companies. The analysis used is descriptive statistical analysis and multiple regression analysis. The results showed that return on assets, operating cash flow, economic value added, and company size were effective predictors in assessing the increase in stock returns in manufacturing enterprises during the study year. The implications of this research can be used in the development of stock return theory. Additionally, it can serve as a preference in the decision-making process for both investors and companies.
The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness Khasanah, Lukluul; 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.12.2.2022.154-163

Abstract

Tax is one of the primary sources of revenue in Indonesia. Optimization of tax revenue has many obstacles, one of which is the form of non-compliance in tax payments, called tax planning. This study aims to analyze the relationship of liquidity, leverage, company size and fixed asset intensity to tax aggressiveness in companies. The population of this study is manufacturing companies listed on the IDX using the purposive sampling method. The results showed that liquidity, leverage and company size affected tax aggressiveness, while fixed asset intensity did not affect tax aggressiveness. This research contributed to the development of the tax aggressiveness literature. Then, it has implications for the development of models in curbing tax aggressiveness carried out by companies.
Impact of Charcoal Husk and NPK Fertilizer on The Optimization of Palm Seedlings (Elaeis Guineensis Jacq) in Marginal Land Aji, Wandha Atmaka; Nugraha, Maulana Adhika; Setyawan, Heri; Nurjanah, Rizka; Nugroho, Bagus; Nurcahyono, Nurcahyono
Tropical Plantation Journal Vol 4, No 2 (2025): TROPICAL PLANTATION JOURNAL
Publisher : Akademi Komunitas Perkebunan Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56125/tpj.v4i2.54

Abstract

Penelitian ini bertujuan untuk meningkatkan efektivitas penggunaan arang sekam bakar dan pupuk NPK terhadap pertumbuhan bibit kelapa sawit (Elaeis guineensis Jacq). Metode penelitian yang digunakan adalah eksperimen dengan Rancangan Acak Lengkap (RAL) dengan berbagai perlakuan pemberian arang sekam bakar dan pupuk NPK pada media tanam. Hasil penelitian menunjukkan bahwa kombinasi arang sekam dengan pupuk kandang, khususnya dengan perbandingan 1:1 memberikan kontribusi nyata terhadap peningkatan tinggi bibit kelapa sawit dibandingkan dengan perlakuan lainnya. Analisis statistik menggunakan uji ANOVA menunjukkan bahwa perbedaan perlakuan memberikan pengaruh nyata terhadap pertumbuhan bibit, dengan perlakuan P2 menghasilkan pertumbuhan tertinggi. Temuan ini menggarisbawahi pentingnya penggunaan media tanam yang tepat untuk optimalisasi pertumbuhan bibit kelapa sawit, yang dapat berimplikasi praktis terhadap pengelolaan perkebunan kelapa sawit.
Effect of Organic Matter Types and Decomposition Times on the Growth of Oil Palm Seedlings in the Pre-Nursery Stage HP, Julsento; Puspitasari, Herlina Mega; Nurcahyono, Nurcahyono; Abdila, Wini Prayogi; Wisnubroto, Muhammad Parikesit; Anggraini, Yuliana Debora
Tropical Plantation Journal Vol 4, No 2 (2025): TROPICAL PLANTATION JOURNAL
Publisher : Akademi Komunitas Perkebunan Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56125/tpj.v4i2.62

Abstract

Pertumbuhan bibit kelapa sawit sangat dipengaruhi oleh kualitas media tanam, termasuk kandungan bahan organik yang digunakan. Lamanya dekomposisi bahan organik turut menentukan ketersediaan unsur hara bagi tanaman sejak awal pertumbuhan. Penelitian ini bertujuan untuk mengkaji pengaruh jenis bahan organik dan lama dekomposisi terhadap pertumbuhan bibit kelapa sawit pada budidaya pra-pembibitan. Penelitian ini menggunakan percobaan faktorial dengan rencana acak lengkap (RAL) yang terdiri dari dua faktor dan tiga kali ulangan. Faktor pertama adalah berbagai jenis bahan organik (pupuk kandang, legum, eceng gondok). Faktor kedua adalah lama dekomposisi bahan organik yang diamati pada minggu pertama, kedua, dan ketiga. Data hasil penelitian dianalisis menggunakan analisis ragam (ANOVA) dengan taraf nyata 5%. Apabila terdapat perbedaan nyata dilanjutkan dengan Uji Jarak Berganda Duncan (UJT) pada taraf nyata 5%. Hasil penelitian ini secara umum menunjukkan bahwa bahan organik legum memberikan hasil yang lebih stabil dan cenderung lebih baik dibandingkan pupuk kandang dan eceng gondok untuk semua parameter pertumbuhan bibit kelapa sawit pada tahap pra-pembibitan. Secara statistik, hasilnya tidak menunjukkan perbedaan yang signifikan antar perlakuan. Namun secara numerik, bahan organik legum lebih konsisten dalam mendukung pertumbuhan vegetatif bibit kelapa sawit. Penelitian ini tidak hanya memberikan kontribusi pada aspek teknis budidaya tetapi juga meningkatkan pemahaman tentang manfaat biomassa legum sebagai sumber nutrisi yang efektif dan efisien dalam mendukung pertumbuhan awal bibit kelapa sawit.
Not Just Rain: Quantitative Evidence of the Impact of Historical Rainfall Period 2016-2021 on Palm Oil Production in Riau Indonesia Gunawan, Sri; Pratama, Oktarianto Tidar; Nurcahyono, Nurcahyono
Tropical Plantation Journal Vol 4, No 2 (2025): TROPICAL PLANTATION JOURNAL
Publisher : Akademi Komunitas Perkebunan Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56125/tpj.v4i2.55

Abstract

Environmental factors greatly influence oil palm productivity, especially rainfall, which impacts the plant's physiological state. This study aims to analyze the relationship between rainfall and oil palm production. This study used a two-stage survey method. Time series data from 2016-2021 were used to evaluate the relationship between monthly rainfall and three production parameters (productivity, number of fresh fruit bunches (FFB), and average bunch weight (ABW). Correlation and regression analyses were conducted to identify significant contributions of rainfall to yield variables by considering the time lag. The results showed that rainfall that occurred 24-36 months previously had a significant effect on productivity and the number of FFB with R2 values of 53.93% and 54.83%, and rainfall 37-38 months previously contributed to BJR with an R2 value of 40.33%. Rainfall has historically played an important role in determining oil palm yields. Plantation management based on long-term climatological data can be a new approach to optimizing sustainable oil palm production.
Alternative Household Fuel: Fruitless Palm Based on Gasification Biomass with Gasoline and Liquefied Petroleum Gas Saloko, Subakho Aryo; Nurcahyono, Nurcahyono; Kurniawan, Indra; Hartono, Hartono; Gunawan, Sri
Tropical Plantation Journal Vol 4, No 2 (2025): TROPICAL PLANTATION JOURNAL
Publisher : Akademi Komunitas Perkebunan Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56125/tpj.v4i2.57

Abstract

Fuel sources derived from oil palm plants are abundant but have not been optimally utilized by the community. This study aims to show the performance efficiency of cheap fuel fruitless (Brondolan) using people's stoves as fuel substitutes for kerosene, coal, and Liquid Petroleum Gas (LPG). This study uses a quantitative observation method. The types of fuel and stove materials used include (1) conventional kerosene-fired stoves, (2) conventional LPG-fired stoves, (3) gasified biomass stoves fueled with palm fruit, (a) large stove size (Prime Brand), and (b) small stove size (People's Stove Brand). The research procedure is measured by heating 5 liters of water from room temperature to boiling (1000C). The results show that fruitless is more efficient than gasoline, coal, and LPG is more efficient. Based on trials, heat 5 liters of water to a boil at Rp. 200, Gasoline Rp. 1,650, and LPG Rp. 381. The government's role is to provide socialization and policies in applying alternative materials with lozenges to reduce the use of gasoline and LPG. Unrefined fuel can be an alternative material for household scale stoves.
Frond Base Fracture and Oil Palm Production: Quantitative Evidence from Indonesia Kurniadhi, Adhitya; Tejo Murti, Theofilus; Atmaka Aji , Wandha; Kristian Tinduh, Yulio; Kurniawan, Indra; Nurcahyono, Nurcahyono
Journal of Agriculture Vol. 4 No. 02 (2025): Research Articles July 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/joa.v4i02.6399

Abstract

The frond base supports the oil palm tree trunk and distributes photosynthesis results. Frond base fracture (sengkleh) is thought to reduce plant growth performance and production. This study aims to quantitatively analyze the effect of frond base facture on vegetative and reproductive growth of oil palm. The study was conducted for three months at the KUD Sumber Sawit Makmur oil palm plantation, Central Kalimantan, Indonesia. The method used was an agronomic survey with observations on six plant blocks: three blocks with healthy trees and three with unhealthy trees (there were more than three sengkleh fronds). Three plant samples were observed in each block. The parameters observed included the number of frond bases facture, new frond growth, number of female flowers, number of bunches harvested, and average bunch weight. Data were analyzed using two-factor ANOVA and continued with a 5% DMRT test if there was a significant difference. The results showed that frond base conditions had a very significant effect on all observation parameters. Plants with normal frond bases showed faster new leaf sheath growth, more female flowers, and higher yields than plants with fractured frond bases. These findings confirm that frond bases can be used as important visual indicators in technical decision making in the field.
Determinant Factors Cross Generation Behavior on Halal Food Product: Empirical Evidence from Indonesia Sukesti, Fatmasari; Nurcahyono, Nurcahyono; Budiman, Mamdukh; Ifada, Luluk Muhimatul
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 1 (2024): March 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.1.1-14

Abstract

The purpose of this study is to add new knowledge about the determinants of factors influence the choice of halal food products in Indonesia in X, Y and Z generations. The exiting literature focusses on halal product with all consumers regardless of age. The determining variable uses subjective norms, level of religiosity, halal certificate and health awareness. This study uses the theory of planned behavior to explaining phenomena and relationships between variables. This research is also part of the development of previous research. The research used a sample of 400 respondents from each generation. The research was tested using multiple linear regression analysis and different tests and used the SPSS 25 statistical test tool. The result showed subjective norm variables had an ineffectually on commodity selection behaviour halal on gen X and gen Y. In contrast, in generation Z, subjective norms positively impacted the way of behaving variables chosen by halal products. The religiosity level variable positively impacts the demeanour of choosing halal products in the three generations. The different test results showed that the three generations of X, Y and Z have no differences in determining attitudes towards the selection of halal products, which are influenced by the four independent variables, with the average mean almost the same in each generation on each independent variable. The variable health consciousness positively impacts three generations on the behaviour of choosing halal products. In comparison, the variable halal certificate affects generations X and Y but does not impact generation Z. This research confirms the theory of planned behaviour in the intention to buy halal products. Furthermore, the intention to buy halal products from various generations is strongly influenced by subjective norms, a person's religious level and halal certification. Therefore, business actors whom regulators support need to pay attention to these various aspects.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal Ivana, Diva; Hardiwinoto, Hardiwinoto; Nurcahyono, Nurcahyono
ASSET: Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2021): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v4i2.4356

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal. Jenis penelitian ini adalah penelitian kuantitatif. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria – kriteria yang telah ditentukan. Berdasarkan metode purposive sampling tersebut didapatkan sebanyak 80 sampel dari 35 kabupaten/kota provinsi Jawa Tengah dan 5 kabupaten/kota di DIY Yogyakarta. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis data diketahui pengujian hipotesis secara parsial PAD berpengaruh positif dan signifikan terhadap belanja modal, Dana Alokasi Umum berpengaruh tidak signifikan terhadap belanja modal, Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. secara simultan PAD, DAU, DAK berpengaruh positif dan signifikan terhadap belanja modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal
Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham Pratiwi, Intan; Hanum, Ayu Noviani; Nurcahyono, Nurcahyono
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 2 No. 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5584

Abstract

This study aims to examine the effect of earning per share, total assets turn over, sales growth and debt to equity ratio on stock prices in the Food & Beverage Sub Sector on the Indonesia Stock Exchange for the 2015-2019 period. The number of Food and Baverages sub-sector companies listed on the IDX from 2015 to 2019 were 26 companies. Multiple linear regression analysis was used to test the research hypothesis. The results showed that Earning Per Share had a positive & significant effect on stock prices, Total Assets Turnover had a negative & insignificant effect on stock prices, Sales Growth had a negative & insignificant effect on stock prices, Debt to Equity Ratio had a positive & significant effect on stock prices and. Meanwhile, EPS & DER gave a positive signal to the increase in stock prices in the market, but TATO & Sales Growth could not directly contribute to the increase in stock prices.
Co-Authors Abdila, Wini Prayogi Abdullah, Muhammad Hanif Agung Santoso, R. Ery Agus Suyanto Aji, Wandha Atmaka Alfitri, Destiana Nur Alwiyah Alwiyah Anggraini, Yuliana Debora Atmaka Aji , Wandha Ayu Noviani Hanum Bambang Minarso, Bambang Caroline, Helen Imelda Fatmasari Sukesti Hanifah, Asma' Hardiwinoto Hardiwinoto, Hardiwinoto Hartono Hartono HERI SETYAWAN 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 Maknun, Kholifatul Afwah Luluul Mamdukh Budiman Muhammad Parikesit Wisnubroto Nugraha, Maulana Adhika Nugroho, Bagus Nurjanah, Rizka Nurrahman Nurrahman Pratama, Oktarianto Tidar Pratiwi, Intan 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