Taufiqurrahman, Mohammad Aviciena
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Pengaruh partisipasi penyusunan anggaran dan asimetri informasi terhadap senjangan anggaran pada badan daerah Kabupaten Bojonegoro Taufiqurrahman, Mohammad Aviciena; Widajantie, Tituk Diah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.047 KB) | DOI: 10.32670/fairvalue.v4i10.1767

Abstract

This study aims to examine and prove the effect of budgetary participation and information asymmetry on budgetary slack in the Bojonegoro district agency. Budgetary slack requires monitoring because it can have a bad impact on the organization if it is not done wisely. The study used quantitative methods with primary data sources or questionnaires distributed directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SmartPLS windows v.3.0 application software. the results of the study prove that the variable of budgetary participation has no effect on budgetary slack. Furthermore, the information asymmetry variable has an effect on budgetary slack.
PENGARUH ANALISIS PROFITABILITAS & LIKUIDITAS TERHADAP HARGA SAHAM SEKTOR ENERGI 2017-2022 Taufiqurrahman, Mohammad Aviciena; Sudaryati, Erina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1970

Abstract

The movement of shares can provide advantages and disadvantages to investors. This can be influenced by several things, both internal and external to the company. Fundamental analysis has become highly crucial for both individual and organizational investors. This study examines the effect, whether the variables Return On Equity, Return On Assets, Net Profit Margin, Earning Per Share, and Current Ratio are able to affect stock prices. After obtaining data on the Osiris database and testing with the latest version of Smart Partial Least Square 4.0, it was found that the variables Return On Assets, Return On Equity, Net Profit Margin and Current Ratio do not impact stock prices, while the Earning Per Share variable has an influence on stock prices. stock price.
Transportation Distribution Analysis to Reduce Carbon Emissions Kushariyadi, Kushariyadi; Adi, Tri Warcono; Sugito, Bambang; Aristantia, Selvia Eka; Taufiqurrahman, Mohammad Aviciena
Journal of Information System, Technology and Engineering Vol. 2 No. 4 (2024): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v2i4.115

Abstract

This study aims to investigate the role of PT. TBBM Tanker Car transportation distribution in distributing fuel oil with its tree logic in realizing a green energy system. The primary focus lies in enhancing the efficiency of transportation distribution to facilitate the utilization of green energy through route enhancements. The study underscores the significance of devising efficient transportation distribution routes and advocating for modifications in the quantity and type of tanker car fleets used in its operations. The Saving Matrix Method yielded results from the improvement of the existing Route 17 Routes to 7 Routes, which showed improvements to 10 routes. Consequently, the efficiency of the 17 routes, which provided 17 tanker cars, was improved to 7 routes, indicating a need for 7 tanker cars. A tanker car with a 32 KL capacity operates on Route 1 from gas stations 16, 15, and 14. A tanker car with a 32 KL capacity operates on Route 2 from gas stations 13, 12, and 11. A tanker car with a 32 KL capacity operates on Route 3 from gas stations 10, 9, and 8. Route 4 operates from gas stations 7 and 6, using a tanker car with a capacity of 24 KL; Route 5 operates from gas stations 4 and 3, using a tanker car with a capacity of 24 KL. Route 6 utilizes a 32 KL tanker car from gas stations 2 and 1, while Route 7 utilizes a 24 KL tanker car from gas stations 17. By utilizing only 7 tanks from 17 tankers, we anticipate a significant reduction in carbon emissions, ensuring environmental sustainability.