Articles
<![CDATA[Penentuan Rencana Stratejik Teknologi Informasi dalam Bisnis ]]>
<![CDATA[Jusuf, A An Arief]]>
<![CDATA[ e-Jurnal Eco-Teknologi UWIKA (eJETU) Vol 2, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Teknik Universitas Widya Kartika ]]>
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<![CDATA[Dalam era globalisasi perlu mempertimbangkan kemajuan teknologi dalam penentuan strategi organisasi. Peran serta semua bagian dari organisasi memiliki peran yang vital dalam mendefinisikan rencana stratejik teknologi informasi. Tiga tingkatan manajemen secara vertikal membutuhkan keterampilan, dan memiliki peran yang berbeda dalam manajemen sistem informasi. CEO merupakan pimpinan dalam suatu organisasi, sedangkan CIO bertanggung jawab atas kelompok teknologi informasi dari suatu organisasi. Information Resources Assessment meliputi penilaian persediaan dan evaluasi kritis mengenai aspek teknis dan sumber daya manusia dalam kesesuaiannya dalam pemenuhan kebutuhan bisnis dan misi sistem informasi. Rangkaian kegiatan ini perlu dilakukan dalam tahap awal penentuan rencana. Tingkat kedewasaan teknologi informasi menentukan nilai bisnis stratejik dari suatu organisasi. Kata kunci: CEO, CIO, information resources assessment, tingkat kedewasaan teknologi informasi]]>
<![CDATA[Prediksi Risiko Sistematik Saham-Saham LQ45 Bursa Efek Indonesia ]]>
<![CDATA[A An Arief Jusuf]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v17i3.302
<![CDATA[Beta has been argued, both conceptually as well as empirically. In 1960's, many practitioners used superior advantages in calculation attempted at CAPM theory for investing in asset which has high Beta. Many empirical researches on the later years refused the existence of security market line from CAPM. Afterwards, many practitioners and academicians stated the death of CAPM. Linear regression method could be used to make decision if it had already matched the criteria for Best Linear Unbiased Estimator. Prediction model is a statistic testing which aimsat knowing whether there is a relationship or effect between researched variables. Nonparametric method is an alternative action which is taken when the research model does not match normality assumption. This research, as shown by the use of weekly data, could be free from technical trading problems in predicted systematic risk. While ASII, HRUM, and TLKM stock returns are affected more by other factors. This condition has caused systematic risk not to affect significantly on those stocks. Another result has shown that banking stocks, which became part of LQ45, have higher systematic risk respectively.]]>
<![CDATA[Comparison of Financial Performance with Financial Ratio Analysis of Telecommunication Services Companies Listed on the Indonesian Stock Exchange 2019-2022 ]]>
<![CDATA[Anita Felisia Irwanto]]>;
<![CDATA[A An Arief Jusuf]]>
<![CDATA[ Formosa Journal of Applied Sciences Vol. 2 No. 8 (2023): August 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjas.v2i8.5704
<![CDATA[The research was conducted to determine the comparison of financial performance with financial ratio analysis. The population of telecommunication service companies listed on the IDX 2019-2022 is 13 companies. And the company sample is 8 companies. Descriptive quantitative method. The research results of the Telecommunications Services Company are in good condition in terms of liquidity ratios. The financial performance of solvency in good condition from debt to asset ratio and debt to equity ratio is PT Lck Global Kedaton. Receivables Turnover and Total Assets Turnover are PT Smartfren Telecom Tbk and PT Jasnita Telekomindo Tbk in good condition in terms of activity. Profitability, seen from net profit margin, return on assets and return on equity, is that PT Telkom Indonesia is in good condition.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PADA UD. SURYA AGUNG DI SURABAYA ]]>
<![CDATA[Felensia Chandra]]>;
<![CDATA[A An Arief Jusuf]]>
<![CDATA[ Journal of Innovation Research and Knowledge Vol. 3 No. 3: Agustus 2023 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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DOI: 10.53625/jirk.v3i3.6331
<![CDATA[Sistem pengendalian internal akan membantu perusahaan dalam meminimalisir risiko yang timbul dari penjualan kredit seperti adanya piutang tak tertagih, keterlambatan pembayaran dan segala bentuk penyimpangan. Tujuan penelitian ini untuk menganalisis sistem pengendalian internal atas penjualan kredit pada UD. Surya Agung Di Surabaya dan mengevaluasi berdasarkan teori COSO. Penelitian ini menggunakan metode deskriptif kualitatif. Jenis data yang digunakan adalah data kualitatif yang di dapat dari hasil wawancara dengan narasumber, observasi dan dokumentasi. Sumber data yang digunakan dalam penelitian ini adalah data primer. Hasil penelitian ini menunjukan bahwa UD. Surya Agung belum menunjukan pengendalian internal yang memadai karena belum adanya pembagian tugas yang jelas dan tidak tertulis baik dari SOP maupun job description dan masih terdapat perangkapan tugas antar karyawan, tidak lengkapnya dokumen terkait penjualan kredit serta kurangnya adanya pemantauan terhadap keamanan perusahaan seperti pemasangan CCTV agar dapat meminimalisir risiko kecurangan.]]>
<![CDATA[PENGARUH GENDER, USIA, DAN PENDIDIKAN DIREKTUR UTAMA TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Jusuf, A An Arief]]>;
<![CDATA[Sebastian, Novianto]]>;
<![CDATA[Sutrisno, Marshela]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 8 No. 1 (2024): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v8i1.6269
<![CDATA[The manufacturing industry plays a central role in the economies of developing countries, including Indonesia. Financial performance significantly impacts the assessment of a company's value. This research aims to analyze and gain a deeper understanding of how the gender, age, and educational level of Chief Executive Officers (CEOs) influence the performance of companies listed in the industrial sector on the Indonesia Stock Exchange (IDX). The characteristics of the study's population include companies in the industrial sector listed on the main board and development board of the IDX, which have published annual reports during the period 2012-2022. The data analysis methods employed involve pooled ordinary least squares and quantile regression. The Hannan-Quinn criteria are utilized to select the best equations for interpretation of the hypothesis testing results. Equations using quantile regression are selected for hypothesis testing. From the hypothesis testing results in this study, it can be concluded that the gender of the CEO has an impact on company performance, while the age and educational level of the CEO do not affect company performance. A negative trend is identified, where male CEOs tend to have a lower impact on company performance compared to their female counterparts in the CEO position.]]>
<![CDATA[Karakteristik dewan direksi dan kinerja perusahaan ]]>
<![CDATA[A An Arief Jusuf]]>;
<![CDATA[Devina Widiana]]>;
<![CDATA[Tessa Lonika Angelia]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v17i2.6265
<![CDATA[The high demand for products from this sector supports the growth in the market capitalization value of companies in the energy sector. The managerial function of the board of directors can be observed through the company’s performance achievements. Based on the upper-echelon theory, perspectives influenced by the personal attributes of top management are used to evaluate situations and potential decisions. This study examines the influence of gender diversity, board size, and CEO tenure on company performance. The results of this study can serve as an additional reference for academics and practitioners. The population characteristics of this study include energy sector companies listed on the main board of the Indonesia Stock Exchange that published annual reports during the period 2012-2022. The data analysis method used is multiple linear regression with panel data, employing the pooled ordinary least squares (OLS) method. The Arellano robust standard errors in pooled panels were used for hypothesis testing interpretation. Gender diversity was found to have no significant effect on company performance. Board size has a positive effect on company performance, while CEO tenure does not significantly affect company performance.]]>
<![CDATA[Effect of Profitability, Liquidity, Foreign Ownership and Financial Distress on Tax Avoidance of Transportation & Logistics Companies ]]>
<![CDATA[Margaretha, Fellycia]]>;
<![CDATA[Jusuf, A An Arief]]>
<![CDATA[ Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjas.v3i11.11529
<![CDATA[Tax is a mandatory contribution owed by personal and corporate taxpayers and is one of the largest revenues for the state for the greatest prosperity of the people. But in reality, taxpayers often make tax avoidance efforts to minimize the tax payable. This study aims to examine the effect of Profitability, Liquidity, Foreign Ownership and Financial Distress on Tax Avoidance of transportation & logistics companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2023. This study uses secondary data and applies purposive sampling method, resulting in 50 companies being sampled based on certain criteria. The data analysis technique uses multiple linear regression analysis, with the help of IBM SPSS Statistics 25 software. The research findings reveal that the variables of Profitability, Liquidity and Financial Distress significantly affect Tax Avoidance. Although the Foreign Ownership variable does not affect Tax Avoidance.]]>
<![CDATA[PENGARUH PERPUTARAN MODAL KERJA, PERSEDIAAN, DAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (2017-2022) ]]>
<![CDATA[Sebastian, Novianto]]>;
<![CDATA[Jusuf, A An Arief]]>
<![CDATA[ Seminar Nasional Ilmu Terapan Vol 8 No 1 (2024): Vol 8 No 1 (2024): Seminar Nasional Ilmu Terapan (SNITER) 2024 ]]>
Publisher : <![CDATA[Universitas Widya Kartika Surabaya ]]>
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<![CDATA[This study aims to analyze the influence of working capital turnover, inventory turnover, and total asset turnover on profitability in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The research method used is quantitative with secondary data obtained from the annual financial reports of food and beverage subsector companies listed on IDX. Purposive sampling technique was used, and the data were analyzed using SPSS version 23. The results showed that working capital turnover and inventory turnover negatively affect profitability with significance values of 0,016 and 0,017, respectively, while total asset turnover does not significantly affect profitability with a significance value of 0,915.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN DENGAN METODE TIME SERIES PADA PERUSAHAAN FOOTWEAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 ]]>
<![CDATA[Antonio, Ryan]]>;
<![CDATA[Jusuf, A An Arief]]>
<![CDATA[ Seminar Nasional Ilmu Terapan Vol 8 No 1 (2024): Vol 8 No 1 (2024): Seminar Nasional Ilmu Terapan (SNITER) 2024 ]]>
Publisher : <![CDATA[Universitas Widya Kartika Surabaya ]]>
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<![CDATA[Financial statement analysis using the time series method is a process used to analyze and evaluate the financial condition of a company from one period to another. The Time series method itself involves financial ratios by comparing the financial ratios of companies in the same sector from year to year. This allows companies to see company’s financial trends over time and identify certain changes. In this case, financial statement analysis will be used to assess the finances of footwear sector companies listed on the Indonesia Stock Exhange (IDX) for the period 2018-2022. The results of the research conclusions are based on calculation of the profitabililty ratio, the footwear sector companies that has good financial performance seen from gross profit margin is PT Sepatu Bata Tbk (BATA) but from net profit margin, return on asset, return on equity is PT Primarindo Asia Infrastructures Tbk (BIMA). In the liquidity ratio that has a good financial performance seen from the cash ratio is PT Sepatu Bata Tbk (BATA) but from current ratio dan quick ratio is PT Primarindo Asia Infrastructures Tbk (BIMA). In the solvency ratio that has good financial performance seen and assessed debt to equity ratio and debt to asset ratio is PT Sepatu Bata Tbk (BATA). In the activity ratio that has good financial performance seen from inventory turnover is PT Primarindo Asia Infrastructures Tbk (BIMA) but for receivable turnover, working capital turnover, fixed asset turnover, total asset turnover is PT Sepatu Bata Tbk (BATA).]]>
<![CDATA[PEMBUATAN LAPORAN KEUANGAN USAHA PENJUALAN AIR DI SURABAYA TIMUR ]]>
<![CDATA[Jusuf, A An Arief]]>;
<![CDATA[Oliver]]>;
<![CDATA[Susanto, Florencia Angeline]]>;
<![CDATA[Linda]]>;
<![CDATA[Koeswandono, Yohana Kezia]]>
<![CDATA[ J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 7: Desember 2024 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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DOI: 10.53625/jabdi.v4i7.8895
<![CDATA[Penelitian ini bertujuan untuk meningkatkan kualitas pengelolaan keuangan pada UMKM sektor perdagangan air minum kemasan melalui pendampingan penyusunan laporan keuangan. Melalui observasi dan pendampingan langsung, ditemukan bahwa UMKM yang diteliti masih mengandalkan pencatatan manual dan tidak konsisten. Kegiatan ini mengimplementasikan metode pendampingan untuk menyusun laporan keuangan sederhana menggunakan aplikasi Excel. Hasil penelitian menunjukkan adanya peningkatan dalam pengelolaan dokumen dan pemahaman akan pentingnya laporan keuangan bagi pengambilan keputusan bisnis. Namun, masih terdapat tantangan terkait pembagian tugas dan sentralisasi kewenangan pada pemilik usaha. Studi ini menyimpulkan bahwa pendampingan dapat menjadi solusi efektif untuk meningkatkan kualitas pengelolaan keuangan UMKM.]]>
