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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal Of Management Science (JMAS) Social, Humanities, and Educational Studies (SHEs): Conference Series Journal of Research in Business, Economics, and Education Enrichment : Journal of Management STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Multidisiplin Sahombu Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Akuntansi Pajak dan Manajemen Jurnal Akuntansi Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora
Suryanto Sosrowidigdo
University Bina Sarana Informatika
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of BUKU III bank soundness during the covid-19 pandemic using RGEC method Suryanto Sosrowidigdo
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.910

Abstract

The Banking industry plays an important role in the economic field. Banks helps circulating money from and to the people. However, because of the COVID-19 Pandemic, the ability of Banks to maintain a stable economy has been tested vigorously. This study aims to find whether BUKU III Banks experienced a difference in their financial performance. This study set up several criteria for its samples and the Banks that meets that criteria are OCBC NISP, BTPN, Permata, Maybank, BTN, Mayapada, Mega, BJB, and Bukopin. This study uses RGEC Method which consists of four indicators, Risk Profile which is proxied by NPL, Good Corporate Governance, Earning, which is proxied by ROE, and Capital which is proxied by CAR. On top of RGEC Analysis, Difference Test was also used to determine whether there was a significant difference in BUKU III Banks’ financial performance. This study uses SPSS 25 to process data. The data used in this research is a secondary data obtained from financial statements on the IDX and respective Banks’ website. The result of this research shows that Risk Profile, proxied by NPL ratio, did not experienced a significant difference in performance. Good Corporate Governance also did not experience a significant difference in performance. Earning, proxied by ROE, did not showed a significant difference in performance. Lastly, Capital, proxied by CAR, showed significant difference in performance.
The influence of service quality and product innovation on purchasing decisions of Seblak Mama Radit Cimone-Tangerang Delia Apriyani; Suryanto Sosrowidigdo; Diah Pitaloka Setiawati; Eva Triana Dewi
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.279

Abstract

In today's increasingly fierce business environment, manufacturers must constantly use their creativity and critical thinking skills to expand their businesses. This investigation attempts to learn: the impact of customer service standards on mom radit Cimone-Tangerang's purchase choices. The impact of product innovation on Seblak mama's Cimone-Tangerang purchase choice. In this study, saturated sampling—a type of non-probality sampling—was employed as the sample method. Consumers who visit Mama Radit Cimone-Tangerang seblak stand with the intention of purchasing products from that stall make up the population of this study. There were 100 respondents in the research sample. Multiple linear regression is the data analysis method employed in this study, along with correlation testing, determination testing using R Square (R2), and other techniques. To clarify how research on hypotheses utilizing such analysis is described. The findings of the data analysis demonstrate: When the purchasing decision variable has not been modified by other variables, especially service quality variables (X1) and product innovation variables (X2), the value of 3.625 is a constant or state. The purchase decision variable remains unchanged if the independent variable is absent. According to the regression coefficient X1 value, b1, which is 0.262, service quality variables positively influence purchasing decisions. This means that, assuming no other variables are taken into consideration in this study, every increase of 1 unit in service quality variables will have an impact on purchasing decisions by 0.262. With a b2 (value of regression coefficient X2) of 0.568, the product innovation variable is shown to positively affect purchasing decisions. This means that, assuming no other variables are taken into consideration in this study, every unit increase in the product innovation variable will increase the impact of purchasing decisions by 0.568.
PENGARUH FIRM SIZE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR INDUSTRI BARANG KIMIA DI BURSA EFEK INDONESIA TAHUN 2020-2023 THE EFFECT OF FIRM SIZE AND LEVERAGE ON FINANCIAL PERFORMANCE IN CHEMICAL GOODS INDUSTRY SUB-SECTOR CO Rahayu, Dwi; Sosrowidigdo, Suryanto
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i12.6099

Abstract

This research aims to investigate the influence of Firm Size and Leverage on the financial performance of chemical goods industry sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023. The data used is secondary from the results of publications on the Indonesian Stock Exchange, which consists of 29 companies that publish. However, 13 companies did not publish complete financial reports. Based on the cluster sampling method, 16 companies were selected. The total data is 64 samples. The results of the Firm Size (SIZE) analysis have a positive influence on ROA. The higher the profit obtained, it is proven that the company has achieved stable and smooth financial performance. The results of the Leverage (DAR) research have no influence on ROA. When the two variables Firm Size and Leverage simultaneously show that both have an influence on ROA. The results of the coefficient of determination test show that SIZE and DAR together account for around 10.1% of the variation in ROA, while the rest is influenced by other factors not included in this study. Penelitian ini bertujuan untuk menyelidiki pengaruh Firm Size dan Leverage terhadap kinerja keuangan pada perusahaan sub sektor industri barang kimia yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Data yang digunakan adalah sekunder dari hasil publikasi Bursa Efek Indonesia yang terdiri dari 29 perusahaan yang melakukan publikasi. Namun, 13 perusahaan yang tidak menerbitkan laporan keuangan secara lengkap. berdasarkan metode cluster sampling, terpilih 16 perusahaan. Total data keseluruhan 64 sampel. Hasil analisis Firm Size (SIZE) memiliki pengaruh positif terhadap ROA. Semakin tinggi laba yang diperoleh maka terbukti bahwa perusahaan tersebut telah memperoleh kinerja keuangan yang stabil dan lancar. Hasil penelitian Leverage (DAR) tidak memiliki pengaruh terhadap ROA. Ketika kedua variabel Firm Size dan Leverage secara simultan menunjukkan bahwa keduanya memiliki pengaruh terhadap ROA. Hasil uji koefisien determinasi menunjukkan bahwa SIZE dan DAR secara bersama-sama sekitar 10.1% variasi dalam ROA, sementara sisanya dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam penelitian ini.
Analisis Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM di Toko Nabila Desa Sitail Kecamatan Jatinegara Kabupaten Tegal Fauziah Fauziah; Suryanto Sosrowidigdo
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.909

Abstract

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .
The Influence of Live Music Quality and Menu Pricing on the Consumer Attraction of Generation Z at Kulumanu Kopi Café in Tangerang City Sosrowidigdo, Suryanto
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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

Abstract

This study investigates the influence of live music quality and menu pricing on the consumer attraction of Generation Z at Kulumanu Kopi Café in Tangerang City. The research adopts a quantitative approach, utilizing a structured questionnaire distributed to respondents who represent Generation Z consumers. The findings reveal that both live music quality and menu pricing significantly affect consumer attraction, with menu pricing showing the more dominant influence. Generation Z consumers tend to value not only affordability but also the overall experience offered by a café, including entertainment elements such as live music. This study highlights the importance of combining pricing strategies with experiential features to attract and retain young customers. The results are relevant for café owners and marketing practitioners seeking to develop competitive strategies tailored to the preferences of the younger generation. Further research is encouraged to include additional factors such as service quality, ambience, or digital engagement.
Pengaruh Current Ratio Dan Total Asset Turnover Terhadap Return On Asset Di Perusahaan Subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Sriyana, Nana; Sosrowidigdo, Suryanto
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.362

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA) pada perusahaan subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda. Hasil uji t menunjukkan bahwa Current Ratio (CR) berpengaruh signifikan terhadap Return on Asset (ROA) (signifikansi 0,022 < 0,05), sedangkan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return on Asset (ROA) (signifikansi 0,000 < 0,05). Uji F menunjukkan bahwa Current Ratio (CR) dan Total Asset Turnover (TATO) secara simultan berpengaruh signifikan terhadap ROA (signifikansi 0,000 < 0,05). Nilai koefisien determinasi (R²) sebesar 0,336 mengindikasikan bahwa variabel independen hanya menjelaskan 33,6% variasi Return on Asset (ROA), sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Hasil ini menunjukkan bahwa pentingnya manajemen likuiditas dan efisiensi aset dalam meningkatkan profitabilitas perusahaan
PENGARUH INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Wandira, Ayu; Sosrowidigdo, Suryanto
Jurnal Akuntansi Vol 10 No 2 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.2.124-135

Abstract

Financial ratio analysis is a tool for analyzing business achievements that explains various financial relationships and indicators. Data processing methods are methods used in conducting research to obtain a conclusion from the research conducted. Judging from the framework of thought and explanation that has been presented previously, the technique used in conducting this research is quantitative analysis. In this research, the analysis used to determine the effect of Investment Opportunity Set and Capital Structure on Earnings Quality uses descriptive statistical tests, classical assumption tests, t tests, f tests, and coefficient of determination tests. If the significance value (sig) of the variable is lower than the specified significance level, namely 0.000 (less than 0.05), then it can be concluded that the Investment Opportunity Set partially has a significant influence on Earnings Quality. If the significance value (sig) of the variable is lower than the specified significance level, it can be concluded that Capital Structure does not affect Earnings Quality, which means that the Investment Opportunity Set has a significant influence or contribution to changes in Earnings Quality. The research results show that the Capital Structure variable does not have a significant influence on changes in Earnings Quality, in other words, changes in the Investment Opportunity Set and Capital Structure can explain around 3.3 percent of changes or fluctuations in Earnings Quality, and the remaining part.
Pengaruh Beban Kerja dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Tiga Raja Perkasa Jakarta Aditya, Rama; Sosrowidigdo, Suryanto
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of workload and compensation on employee performance at PT Tiga Raja Perkasa. This study is motivated by the phenomenon of imbalance between job demands and reward systems that can affect employee productivity and work effectiveness. The research method used is a quantitative approach with a survey of all marketing employees. Data were collected through questionnaires and analyzed using multiple linear regression to test the relationship between variables. The results show that workload has a negative influence on employee performance, while compensation has a positive and significant effect. Simultaneously, both variables contribute to improving employee performance. These findings emphasize the importance of balance between workload and compensation systems in creating a productive and sustainable work environment
Pengaruh Kompensasi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT DND Global Germindo (DENNDEV) Jakarta Barat Kusumawati, Erna; Sosrowidigdo, Suryanto
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.367

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi dan motivasi kerja terhadap kinerja karyawan pada PT DND Global Germindo (Denndev) di Jakarta Barat. Dalam persaingan industri garmen yang kompetitif, perusahaan menyadari pentingnya meningkatkan kualitas sumber daya manusia, khususnya melalui sistem kompensasi yang adil dan program motivasi yang efektif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada 48 orang karyawan sebagai responden (total sampling). Data dianalisis menggunakan SPSS 25 dengan teknik regresi linear berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian dibuktikan dengan nilai thitung kompensasi (2,037) dan motivasi kerja (16,210) yang lebih besar dari ttable (1,679), serta nilai signifikansi keduanya (< 0,05). Secara simultan (uji F), kompensasi dan motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai Fhitung (335,879) lebih besar dari Ftabel (3,20) dan nilai signifikansi (0,000) kurang dari 0,05. Koefisien determinasi (R2) sebesar 0,937 menunjukkan bahwa 93,7% variasi kinerja karyawan dijelaskan oleh kompensasi dan motivasi kerja, sementara 6,3% sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian ini.
Penerapan Penyusunan Laporan Keuangan Usaha Mikro Kecil Dan Menengah Berdasarkan SAK EMKM (Studi Kasus Usaha Car Wash QQ Auto Garage Jakarta Utara) Rika Valentin; Suryanto Sosrowidigdo
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pengelolaan bisnis UMKM tidak bisa terlepas dari pencatatan transaksi keuangan. identifikasi masalah yang akan diteliti yaitu banyaknya UMKM yang belum dapat menerapkan SAK EMKM untuk penyusunan laporan keuangan. tujuan dari penelitian ini yaitu Mengetahui Bagaimana Penerapan Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah Berbasis SAK EMKM (Studi Kasus Usaha Car Wash QQ Auto Garage Jakarta Utara). Pada penelitian ini menggunakan jenis penelitian kualitatif deskriptif dengan metode penelitian studi kasus serta teknik penelitian observasi. Dapat disimpulkan bahwa jenis penelitian kualitatif merupakan jenis penelitian yang pemahaman dan penyajian data menggunakan kata-kata atau non statistik.Berdasarkan hasil penelitian di atas menunjukkan bahwa UMKM Car Wash QQ Auto Garage tidak menggunakan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah dengan lengkap. Hal ini dikarenakan ketidaktahuan Informan terhadap Catatan Atas Laporan Keuangan yang sudah ditetapkan.UMKM Car Wash QQ Auto Garage masih belum menerapkan SAK EMKM. Hal ini dikarenakan masih ada laporan yang belum dibuat oleh UMKM Car Wash Auto Garage, yaitu Catatan Atas Laporan Keuangan. Informan sebaiknya mengajukan diri untuk mengikuti pelatihan SAK EMKM. Hal ini dilakukan agar Car Wash QQ Auto Garage bisa menerapkan SAK EMKM sepenuhnya.
Co-Authors Achmad Haris Sandi Aditya, Rama Ayu Wandira Dama Yanti Delia Apriyani Diah Pitaloka Setiawati Dimas Setiawan Eva Triana Dewi Fauziah Fauziah Gusganda Suria Manda Harun Al Rasyid Harun Al Rasyid Laksono Trisnantoro Mega Fatimah Rosana Nova Mandola Putri Agustin Mega Muria Rika Valentin Rina Nurfadilah Riska Riska Rusdiansyah Rusdiansyah Sriyana, Nana Tito Cayadi Luthfan Vidiya Maharani