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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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The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable Khansa, Lauda; 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.12.2.2022.143-153

Abstract

Financial difficulties will arise due to the company's inability to compete, and when a company's finances are in trouble, these conditions trigger bankruptcy. This study examines the effect of liquidity, leverage, profitability and firm size on financial distress with good corporate governance as a moderation variable. The population of this study is mining companies listed on the Indonesia stock exchange from 2018 to 2021 and using purposive sampling. The data analysis used was moderate regression analysis with the help of the SPSS 24 tool. The results showed that liquidity did not affect financial distress, leverage positively affected financial distress, and profitability and firm size negatively affected financial distress. Good corporate governance weakens the effect of liquidity and profitability on financial distress. Good corporate governance strengthens profitability and financial distress. Good corporate governance does not moderate the relationship between firm size and financial distress.
Determinants of going-concern audit opinions: Empirical evidence from listed mining firms in Indonesia Hartanto, Maria Chruzita; Prajanto, Agung; Nurcahyono, Nurcahyono
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.13.1.2023.17-27

Abstract

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and audit quality. Profitability will be measured with Return on Asset, Liquidity with Current Ratio, Solvency with Debt to Asset Ratio, and Firm Size with Logaritma Natural of Total Assets. The data used in this study is secondary data. The mining businesses listed on the Indonesia Stock Exchange (IDX) in 2019–2021 comprise the study's population. Purposive sampling determines the sample, leaving 65 companies that satisfy the requirements. Logistic regression is the data analysis technique used in this study. In contrast, Audit Quality will be measured using the services of a public accounting firm hired by the company. The results indicate that while solvency had no impact on the going-concern opinion, variable Profitability, liquidity, firm size, and audit quality all significantly influenced going-concern opinion.
Akuntabilitas Pengelolaan Dana Desa: Studi Kecamatan Losari Putra, Romy Dwi; Agung Santoso, R. Ery; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.110-122

Abstract

The purpose of this study was to analyze the influence of the competence of village fund managers, internal control systems, community participation, the use of information technology on the accountability of village fund management. The sampling method used simple random sampling with a sample size of 50 village officials in villages throughout Losari District, Cirebon Regency. This study uses an analytical method with the Partial Least Square (PLS) approach using the WarpPLS software. The results showed that the competence of village fund managers, internal control systems, community participation had a positive effect on the accountability of village fund managers, while the use of information technology had a negative effect on the accountability of village fund management.
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.
THE SUSTAINABLE AGRICULTURE SUPPLY CHAINS: A BIBLIOMETRIC ANALYSIS APPROACH Zuhri, Nur Muttaqien; Nurcahyono, Nurcahyono; Puspita, Nurul
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 9, No 1 (2025): March 2025
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v9i1.22691

Abstract

The resilience and effectiveness of agricultural supply chains are widely recognized in supply chain management. Despite continuous advancements in environmental considerations and the competitiveness and effectiveness of supply chains, there needs to be a thorough evaluation in the literature regarding the influence of sustainable agricultural supply chains on these aspects. This study employs bibliometric analysis to explore sustainable agricultural supply chains, emphasizing essential aspects of supply chain effectiveness and the impact of a dynamically evolving environment. It bridges the divide between environmental science fields and agroindustry. Using the PRISMA VOSviewer methodology for bibliometric evaluation, Eight hundred sixty-one academic papers were meticulously chosen and examined using a thorough method that combines bibliometric and descriptive analysis. The comprehensive literature review uncovers the intricate and interconnected relationship between supply chain performance and sustainable agriculture, emphasizing the importance of promoting sustainability in a competitive business environment within a dynamic landscape. The research expands existing understanding by pinpointing seven clusters and comprehensively summarizing the present research environment. The primary themes and areas of interest in sustainable agricultural supply chains include food security, life cycle assessment, performance, blockchain, and energy. This research sets the course for future academic exploration in this crucial field and presents valuable perspectives for practitioners. The research highlights. The significance of incorporating sustainable methods within agricultural supply chains to enhance sustainability in today's quickly changing business environment, focusing on environmental and social aspects. 
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.
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