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All Journal Jurnal Kajian Akuntansi Jurnal Teknik Industri Terintegrasi (JUTIN)
Firmansyah, Muharrom
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Analisis Sistem Dinamis pada Produksi Pabrik Tahu di Kota Cilegon Ainurroffi, Roy; Fidianto, Ade Age; Hibatullah, Fajar; Firmansyah, Muharrom; Sahrupi, Sahrupi
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 2 (2025): April
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i2.42221

Abstract

This article presents the findings of a study on the analysis of the dinamis system in tahu production in Cilegon, Indonesia, with an emphasis on the importance of small and medium-sized businesses (UKM) in the food industry.The primary goal of this research is to understand the factors that affect production efficiency, product quality, and keberlanjutan in the tahu industry. The methodology used in this study involves gathering data through silent observation, observation of industrial activities, and relevant literature reviews. Based on the collected data, the researcher created a causal loop diagram (CLD), which illustrates the complex relationship between the variables, such as the price of goods, market demand, and production process supply
Keberagaman Dewan Direksi dan Kinerja Keuangan: Bukti dari Sektor Manufaktur Indonesia Firmansyah, Muharrom; Nawangsari, Ajeng Tita; Fachrezzi, Bima Rafly
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10834

Abstract

Financial performance is a crucial topic in research as it serves as a key indicator for investors, creditors, and internal corporate stakeholders. By evaluating financial performance, investors and creditors can assess risks, while management can utilize the insights to refine corporate strategies and policies. This study aims to analyze the influence of board diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample consists of 116 companies, selected using the purposive sampling method. Panel data is analyzed using Eviews 12 software and multiple regression analysis, complemented by the Chow and Hausman specification tests. The findings indicate that gender diversity has a significant influence on financial performance, whereas age diversity, nationality diversity, and educational diversity do not exhibit a significant effect. This study provides recommendations for corporate management to pay greater attention to board composition, particularly regarding gender diversity, given its positive and significant impact on financial performance. Management is encouraged to foster an inclusive work environment and ensure equal opportunities for all board members in strategic decision-making processes. Furthermore, companies are advised to enhance transparency in financial performance reporting to build investor and stakeholder trust. By implementing sound corporate governance policies and optimizing board diversity, firms can enhance their competitiveness and long-term business sustainability.
Co-Authors Ainurroffi, Roy Ajeng Tita Nawangsari Bima Rafly Fachrezzi Fidianto, Ade Age Hibatullah, Fajar Sahrupi, Sahrupi