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Afif, M Nur
Universitas Djuanda
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Veterinary Other

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PENGARUH LEADER MEMBER EXCHANGE (LMX) TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN, KINERJA MANAJERIAL, DAN KEPUASAN KERJA Susandra, Farizka; Afif, Muhammad Nur
Jurnal Akunida Vol. 6 No. 1 (2020): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v6i1.2822

Abstract

Hubungan bawahan atasan dalam penelitian ini dianalisis menggunakan Leader Member Exchange (Graen et al., 1982). Penelitian ini bertujuan untuk menguji secara empiris pengaruh moderasi Leader Member Exchange pada hubungan partisipasi penyusunan anggaran dan kinerja manajerial, serta menguji pengaruh langsung dan tidak langsung dari partisipasi anggaran, kinerja manajerial, dan kepuasan kerja. Metode survei yang digunakan dalam penelitian ini dengan 123 peserta yang terdiri dari manajer tingkat menengah di BUMN / D dan BUMS Bandar Lampung. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran terkait langsung dengan kinerja manajerial dan kepuasan kerja. Kinerja manajerial ditemukan untuk menengahi hubungan partisipasi partisipasi anggaran dan kepuasan kerja. Selain itu, ada temuan yang cukup menarik bahwa supervisor bawahan berkorelasi rendah dapat meningkatkan partisipasi anggaran dan kinerja manajerial, sementara supervisor bawahan korelasi tinggi dapat mengurangi tingkat partisipasi anggaran dan manajer kinerja manajerial.
Analisis Perbandingan Kinerja Rasio Keuangan Sebelum Dan Sesudah Pandemi Covid-19 pada Perusahaan Manufaktur Sub Sektor Kosmetik dan Kebutuhan Rumah Tangga Periode 2018-2021 Yupitasari; Muhamad Nur Afif; Melani Maria Magdalena
KARIMAH TAUHID Vol. 1 No. 5 (2022): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v1i5.7955

Abstract

Penelitian ini bertujuan mengetahui apakah terdapat perbedaan signifikan kinerja keuangan sebelum dan sesudah pandemi Covid-19 pada sektor industri manufaktur 2018-2021. Populasi pada penelitian ini perusahaan manufaktur sub sektor kosmetik dan kebutuhan rumah tangga yang terdaftar di BEI sebanyak 9 perusahaan dan sampel dari penelitian sebanyak 5 perusahaan dengan 4 tahun pengamatan. Teknik pengumpulan data dalam penelitian ini berupa teknik dokumentasi. Teknik analisis dalam penelitian ini adalah analisis deskriptif dengan metode analisis uji beda Paired.Sample T-test untuk menentukan hipotesis. Hasil penelitian menunjukkan bahwa Rasio Lancar, Rasio Cepat, Rasio Utang Terhadap Ekuitas, dan Margin Laba Bersih memiliki nilai berbeda signifikan antara perusahaan kosmetik dan kebutuhan rumah tangga yang terdaftar di Bursa Efek Indonesia. sebelum dan sesudah pandemi Covid-19 sementara Rasio Utang Terhadap Aktiva, Rasio Pengembalian Aset Rasio Pengembalian Ekuitas,Perputaran Total Aset,.dan Tingkat Perputaran Persediaan tidak terdapat perbedaan signifikan antara perusahaan kosmetik dan kebutuhan rumah tangga yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah pandemi Covid-19. Kata Kunci: Kinerja Keuangan, Rasio Likuiditas, Rasio Solvabilitas,Rasio.Profitabilitas, Rasio Aktivitas
Financial Statement Analysis to Assess Financial Performance Using Financial Ratios at PT.Citra Asri Buana Bogor Tiyas Lutfiyanti; M.Nur Afif; Yuppy Triwidatin
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 7 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i7.5493

Abstract

This study aims to find out how the company's financial performance at PT.Citra Asri Buana Bogor Workshop & Spare Parts from 2017 to 2021 by using financial ratios and to find out the performance of PT.Citra Asri Buana Bogor Workshop & Spare Parts compared to the average standard company industry average. The object in this study is a company engaged in the automotive dealership with subjects related to financial reports in assessing financial performance in the form of financial reports, namely income statements and statements of financial position. The method used in this research is descriptive quantitative. The results of this study on the liquidity ratio, solvency ratio, activity ratio in general are not in good condition while the profitability ratio is in very good condition because every year there are increases and decreases which are still above average. Meanwhile, the results of financial ratios when compared with the industry average standard illustrate that the company is still difficult to compete with other similar companies.
UMKM Empowerment through Training & Assistance in Preparing Simple Financial Statements at UMKM Adok Furniture Elsa Sayyidina Aulia; Nisrina Nur Afifah; Anggi Suryadi; Chandra Ayu Pramestidewi; Muhammad Nur Afif; Joko Marsudi
Jurnal Pengabdian Masyarakat Formosa Vol. 2 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v2i5.5983

Abstract

The implementation of community service aims to empower UMKM through training and assistance in preparing simple financial statements. This activity was carried out for UMKM actors Adok Furniture Sentul Village, Babakan Madang, on July 21 to August 23, 2023. The implementation method is socialization, training and mentoring. The result of this activity is that Adok Furniture MSME actors can understand and compile cost of goods order cards, debt cards, accounts receivable cards, cash book, raw material stock cards, income statements, statements of financial position, and notes to financial statements. Previously, UMKM actors had not prepared financial statements for their businesses. Through this training and mentoring, Adok Furniture UMKM actors can find out the right cost of goods produced and selling prices, manage accounts receivable and raw material stocks, and find out the condition of business financial performance.
ANALISIS HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA PT YONGJIN JAVASUKA GARMENT III SUKABUMI M. Nur Afif; Yuppy Triwidatin; I. Hasanah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i1.84

Abstract

Penelitian ini bertujuan untuk menganalisis harga pokok produksi, harga jual, dan biaya produksi pada PT.Yongjin Javasuka Garment III Sukabumi. Penelitian ini menggunakan metode job order costing method, full costing method dan cost plus pricing dengan metode penelitian deskriptif dengan pendekatan kuantitatif, data yang diperoleh dengan cara wawancara, studi pustaka, dan studi lapangan atau observasi di perusahaan. Hasil penelitian ini adalah dalam menghitung harga pokok produksi untuk menetapkan harga jual produk masih terdapat kelemahan yaitu terdapat adanya perbedaan CM sebelum dan setelah produksi yang berpengaruh ke dalammpenentuan harga jual seperti pada style A5J5Q terjadi perbedaan dengan selisih $ 1,53 jadi CM sebelum produksi $12,15 dan setelah produksi menjadi $13,68.
Improving the Quality of Small, Medium and Micro Enterprises Production of Simple Financial Reports in Tahu Bandung Idola and Irma Crackers in West Cilebut Village Muhammad Faza Aditya; Maria Magdalena Melani; Titiek Tjahja Andar; M. Nur Afifi; Siti Herlinda Triana Pebrianti; Aulia Putri; Siti Nurisma Ristiawan; Siti Saadah; Fitri; Tria; Maysanda; Ahmad Fachri Putra
Asian Journal of Community Services Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i10.6550

Abstract

Community empowerment is an effort to prepare the community along with steps to strengthen community institutions so that they are able to realize progress, independence and prosperity in an atmosphere of sustainable social justice. Activities are carried out through the Real Work Lecture (KKN) program which is a community service-based activity to increase student empathy towards the conditions of the community and surrounding MSMEs. KKNTematic 2023 was held in West Cilebut Village, Sukaraja District, with service methods such as counseling and providing innovation. Results shows a positive response from MSMEs regarding high active community participation, including carrying out simple bookkeeping neatly, innovating brand designs, and legalizing NIB.
Analisis Penerapan Sistem Pengendalian Internal Atas Persediaan Barang Dagang pada PT. Indomarco Prismatama Cabang Bogor 1 Pera Risti Anisa; M Nur Afif; Maria Magdalena Melani
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.5225

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal atas persediaan barang dagang pada PT. Indomarco Prismatama Cabang Bogor 1 serta mengetahui kesesuaian penerapan sistem pengendalian internal atas persediaan barang dagang pada PT. Indomarco Prismatama Cabang Bogor 1 menurut teori COSO. Metode analisis data dalam penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu dengan menelaah dan mengkaji, kemudian memaparkan serta menjelaskan data-data yang diperoleh untuk mendapatkan deskripsi yang jelas dan lengkap terkait perlakuan pengendalian internal yang dilakukan oleh PT. Indomarco Prismatama Cabang Bogor 1. Hasil penelitian menunjukkan sistem pengendalian internal atas persediaan barang dagang pada PT. Indomarco Prismatama Cabang Bogor 1 secara keseluruhan sudah cukup sesuai dilaksanakan sesuai dengan teori pengendalian internal berdasarkan COSO walaupun ada sedikit kekurangan dalam sistem organisasi, dimana belum adanya pemisahan fungsi penerimaan dan penyimpanan persediaan barang dagang yang dilakukan oleh satu bagian saja, serta penyampaian informasi yang disampaikan terkait persediaan belum efektif sehingga terjadinya kesalahpahaman yang menyebabkan adanya kesalahan dalam pencatatan laporan persediaan barang dagang.
PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COASTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS PADA PT. ARKHA JAYANTI PERSADA) Putri Winata, Elsa; Afif, M. Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1842

Abstract

The purpose of this study was to determine the calculation of the cost of goods manufactured, the calculation of the cost of goods manufactured using the variable costing method, changes in the method of calculating the cost of goods manufactured and determining the new selling price at PT Arkha Jayanti Persada. The research method used qualitative method with a case study approach, and data analysis using descriptive analysis. The results showed that the calculation of the cost of goods produced as the basis for determining the selling price carried out by the company was still very simple, the company only calculated using cost estimates. Meanwhile, the calculation of the cost of production according to the company has a difference with the calculation of the cost of production using the variable costing method, namely in the calculation according to the company the cost of production for one unit of 35 m3 hino dumb truck is Rp172,438,738 and the cost of production based on the variable costing method is Rp174,792,318. In addition, the company's selling price calculation has a difference with the variable costing method, namely that the company sets it based on estimates so that there is no specific percentage set by the company to achieve the desired profit.
ANALISIS PERLAKUAN AKUNTANSI PRODUK RUSAK DALAM PENENTUAN HARGA POKOK PRODUKSI PT. MILKO BEVERAGE INDUSTRY Nasution, Masita Amalia; Afif, M.Nur; Kusuma, Indra Cahya
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1872

Abstract

Abstrak: Harga Pokok Produksi adalah biaya yang telah terjadi untuk mendapatkan barang atau jasa.Sering di sebut sebagai biaya produksi. Harga jual perusahaan harus dapat menutupi biaya produksi yang dikeluarkan dan mendapatkan keuntungan bagi perusahaan. Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produk rusak dan perlakukan akuntansi produk rusak pada PT Milko Beverage Industry. Mekanismie yang pakai pada studi penelina ini yaitu metode deskriptif kuantitatif. metode pengumpulan data menggunakan studi Pustaka da studi lapangan hasil penelitian yang telah dilakukan menunjukkan bahwa dalam melaksanakan prosedur perhitungan harga pokok dan perlakuan produk rusak secara belum sepenuhnya sesuai teori. Keywords: Harga Pokok Produksi, Perlakukan Akuntansi
ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP (DEPRESIASI ASET TETAP ) ( Studi Kasus Di PT. Mutiara Global Industry ) Andira, Ayu; Alfif, Muhammad Nur; Triwidatin, Yuppy
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1874

Abstract

PT. Multialral Globall Indulstri which is al steel engineering alnd falbricaltion compalny, al compalny engalged in falbricaltion, of coulrse, this compalny hals valriouls types of fixed alssets. Some of the fixed alssets thalt alre very importalnt to sulpport the compalny's operaltionall alctivities alre bulildings, lalnd, construlction tools, vehicles alnd office inventory. However, the benefits provided by fixed alsset alre decrealsing over time becalulse of their continulouls ulse, calulsing shrinkalge (except for lalnd). Deprecialtion in fixed alssets will disculss the clalssificaltion of fixed alssets, the alcqulisition of fixed alsset, the method off deprecialtion of fixed alssets alnd the recording of deprecialtion expenses of fixed alssets. Thuls, seeing how importalnt the fixed alsset deprecialtion method alpplied by the compalny is, it is requlired to alpply al good alnd alpproprialte fixed alsset deprecialtion method als aln informaltion mediulm for the malnalgement to optimize the ulse of the compalny's fixed alssets, becalulse with the palssalge of time, the economic vallule of al fixed alsset mulst be chalrged alpproprialtely alnd one of the walys is too determine the deprecialtion methode. Differen deprecialtion ‘method will resullt in different alllocaltion of deprecialtion costs so thalt it will alffect the cost of goods sold alnd operalting expenses which alffect the almoulnts of profit thalt the compalny will ealrn. The daltal alnallysis techniqule ulsed is qulallitaltive descriptive. This resealrch is intended to investigalte the circulmstalnces, conditions or other things thalt occulr alt PT. Multialral Globall Indulstry regalrding the proper alpplicaltion of fixed alssets alnd the resullts caln be presented in the form of al resealrch report.The compalny implements al deprecialtion policy determined by the malnalgement of PT. Pealrl Globall Indulstry itself. There is al deprecialtion ralte thalt is allso determined by PT. Multialral Globall Indulstry, 25% for fixed alssets thalt halve al ulsefull life of 8-20 yealrs alnd 50% for fixed alssets thalt halve al ulsefull life of 4-7 yealrs. PT. Multialral Globall Indulstry ulses the stralight line method. The realson for PT. Multialral Globall Indulstry ulses this stralight line method becalulse this deprecialtion method is considered ealsy alnd simple in its implementaltion. The resullt of callcullalting deprecialtion expense in 2017 ulsing the stralight line method is Rp. 139,021,375 while when callcullalted ulsing the doulble declining ballalnce method is Rp. 118,886,927 alnd when callcullalted by the method of the nulmber of yealrs is Rp. 128,538,396. Allthoulgh the callcullaltion with the stralight-line method of deprecialtion bulrden in 2017 seems lalrge, this method is ealsy to implement alnd the almoulnt of deprecialtion ealch yealr is the salme.
Co-Authors Ade Budi Setiawan Adinda Fatimatul Adawiyah, Siti Ahmad Fachri Putra Amelia Fitriani, Amelia Andy Lasmana Anggi Suryadi Anida Anida, Anida Aulia Putri Aulia, Siti Nur Ayu Andira Aziz, Ayi Jamaludin Bahari, Kintan Rizki Bayu Andrian Andrian Chandra Ayu Pramestidewi Dewi Nisa Amaliah Dewi, Rani Kusriana Didi Didi, Didi Djoko Marsudi Elma, Eneng Elsa Sayyidina Aulia Ernawati, Leti Evi Setiawati Farizka Susandra Farizka Susandra Fe, Didi Fitri Hambani , Susy Hanipah Ali Sadikin Herni Syahara Hestiany, Efin Hikmah, Fadillah Nur Hurriyaturrohman Hurriyaturrohman Hutomo, Yoyok Priyo I. Hasanah Indah Nurul Gina Indra Cahya Kusuma Intan Nuraini Ira Nafilah, Dede Irawati Irawati Jamaludin , Ayi Jamaludin Azis, Ayi Kiswah Nurma Awaliah Lasmana , Andy Lestari, Destiana Puji Lestari, Violita Eka Magdalena Melani, Maria Maria Magdalena Melani Maria Magdalena Melani Marsinah, Siti Maya Safitri Maysanda Melan, Maria Magdalena Melani Maria Magdalena Melani, Assyifa Putri Melani, Maria Magdalena Mevia, Tasya Arta Mila Karmila Mohamad Fikriansyah Muhammad Faza Aditya Muhammad Rian Syauri Muhammad Yusuf Mutiara Arsy, Anandhita Nasution, Masita Amalia Nisrina Nur Afifah Novita Wulandari Nuralfina, Siti Nurhasanah, Ai P. Nurjanah Pera Risti Anisa Prayogi, Angga Cahya Putri Winata, Elsa Putri, Azizah Syafira Rahmadhani, Nur Sahri Rahmawati, Dera Rahayu Rahmawati, Tia Ramadani, Fuji Tri Rosdiyana, Ira Sadiati, Ummi Sadikin, Hanipah Ali Saeful Anwar Saeful Anwar, Saeful Saepul Anwar Samsuri . Saraswati , Ayu Sari, Mulia Sariman Sariman Satika, Restia Siti Amalia Siti Herlinda Triana Pebrianti Siti Nurisma Ristiawan Siti Saadah Siti Salwawati Suangi Asisiyah, Ivang Sudirawarda, Suci Utami Suhendi Suhendi Sulastri, Ade Susilawati, Susilawati Titiek Tjahja Andar Tiyas Lutfiyanti Tria Triwidatin , Yuppy Triwidatin, Y. Utami, Putri Melani Wahyuningsih, Siska Widyastuti Widyastuti Wuryanto, Listio Y. Triwidatin Yunita, Yuni Yupitasari Yuppy Triwidatin Zamzami, Karlina Karimah