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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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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.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Ischabita, Nafisa; Hardiwinoto, Hardiwinoto; 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.v2i2.5586

Abstract

This study aims to determine the effect of taxpayer awareness, taxpayer compliance, tax collection, and tax audit on tax revenue. The population of this study is an individual taxpayer registered at the KPP Pratama Semarang Timur with 100 respondents. The sampling technique used is Convenience Sampling or determining the sample based on convenience. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study are that taxpayer awareness, tax collection and tax audit variables have a significant effect on tax revenue, while taxpayer compliance has no significant effect on tax revenue
The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono, Nurcahyono; Hanum, Ayu Noviani; Sukesti, Fatmasari
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.18934

Abstract

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.
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.
Penyuluhan tiga bidang program kemitraan wilayah pada kelompok petani perhutanan sosial penanam kentang di Desa Gerlang Kabupaten Batang (Explanation of three areas of regional partnership program at potato groups social forestry farmers in Gerlang Village, Batang District) Hersoelistyorini, Wikanastri; Iriyanto, Setia; Sukowiyono, Sukowiyono; Nurrahman, Nurrahman; Nurcahyono, Nurcahyono; Ethica, Stalis Norma; Suyanto, Agus; Aminah, Siti
Buletin Pengabdian Vol 2, No 1 (2022): Bull. Community. Serv.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/bulpengmas.v1i3.23149

Abstract

The purpose of this service was to provide counseling, training, and technical guidance in three areas of the partnership program (food technology, economy, and health) to potato farmers in the village. In the field of food technology, counseling included how to process potatoes into flour, chips, and sticks. Counseling in the field of economics focused on the importance of entrepreneurship supported by e-commerce in marketing processed potatoes. Health education in the form of video screenings and distribution of posters about the dangers of open defecation (BABS). The results of the activity obtained information that the communitys understanding of how to wash hands properly was good, but needed guidance on healthy toilet standards. Extension activities in the health sector had a positive impact in increasing knowledge about the correct way to defecate. Counseling in the field of food technology and economics encouraged the growth of seven groups for introducing food technology and e-commerce in Gerlang Village.
ANALISIS SELISIH TONASE KERNEL KELAPA SAWIT TIGA PEMASOK PT. XYZ, KALIMANTAN TENGAH Anggraini, Yuliana Debora; HP, Julsento; Puspitasari, Herlina Mega; Nurcahyono, Nurcahyono; Nurjanah, Rizka
JURNAL PERTANIAN CEMARA Vol 22 No 2 (2025): JURNAL PERTANIAN CEMARA (CENDEKIAWAN MADURA)
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/fp.v22i2.4795

Abstract

Distribusi kernel sawit memiliki kendala selisih tonase awal pengiriman dan saat diterima di perusahaan. Tonase kernel dipengaruhi oleh perbedaan kadar air, sistem penimbangan, serta penanganan dan penyimpanan kernel tanpa perlakuan khusus. Penelitian ini bertujuan untuk menganalisis perbandingan selisih tonase kernel sawit dari tiga pemasok ke PT. XYZ Kalimantan Tengah selama periode 2022–2024 serta memberikan rekomendasi peningkatan efisiensi logistik. Data yang digunakan berupa data sekunder kuantitatif dari distributor yang mencakup tonase pengiriman, penerimaan, dan selisih tonase per bulan. Analisis dilakukan secara deskriptif-kuantitatif menggunakan Microsoft Excel untuk menghitung tren dan rata-rata selisih tonase antar pemasok. Hasil penelitian menunjukkan bahwa rata-rata selisih tonase setiap pemasok berada di sekitar 0%, dengan penyimpangan signifikan pada pemasok 1 di Agustus 2022 sebesar -39,72% dan pemasok 2 di Oktober 2022 serta Januari 2024 masing-masing sebesar -9,02% dan -18,94%. Pemasok 3 memiliki efisiensi logistik paling stabil dengan selisih tonase paling kecil. Perbedaan kalibrasi timbangan, kadar air kernel, dan penutupan muatan yang kurang rapat selama distribusi menjadi penyebab utama selisih tonase. Implikasi penelitian diperlukan penguatan standarisasi alat timbang dan prosedur distribusi untuk menjaga konsistensi tonase. Hasil penelitian diharapkan menjadi dasar evaluasi bagi pemasok, distributor, dan PT. XYZ dalam meningkatkan efisiensi rantai pasok kernel sawit.
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