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PERANAN PROGRAM USAHA PENINGKATAN PENDAPATAN KELUARGA SEJAHTERA (UPPKS) TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN CIASEM, KABUPATEN SUBANG Dian Hakip Nurdiansyah; Gusganda suria manda
Eqien - Jurnal Ekonomi dan Bisnis Vol 4 No 1 (2017): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Globalization has impacted ons the presence of rapid change of social wealth and also higher poverty. This has driven many institutions to reduce the level of poverty. To do so, iti conducted through the implementation of family empowerment program as developed by BKKBN through a program for increasing the income of family welfare (UPPKS). UPPKS has a goal to improve family income and welfare through family planning as their members. This study used quantitative methods design through survey methods. It used survey collected from respondents using questionnaires. The results showed that the implementation of the program in the UPPKS of Ciasem district has proven effectively can increase income rate and family welfare. The program participants use the program as the capital for small industry, Agroindustry and livestock. Keywords : UPPKS program, Family Planning, poverty

ANALISIS MANAJEMEN RISIKO KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Retno Santi Nur Azizah; Aqilah Az Zahra; Dian Hakip Nurdiansyah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1028

This study aims to determine the company's financial risk management at PT. Trisula Textile Industries. Many business risks of multinational companies have been identified, and many of the risks experienced have also been overcome. However, there has never been an in-depth study on all types of business risks that may occur, and how to best respond to these risks. Risk management is an important part of the management strategy of all companies. The process by which an organization with the right method is able to show the risks that occur in one activity that lead to success in each activity of all activities. The focus of risk management is the identification and how to overcome a risk. Maximizing company value Every company has an interest in measuring its performance. The company's ability to generate profits is the main focus in assessing the company's performance, because profit is not only a measure of the company's ability to achieve its goals. Investor liability is also an element of the company's value creation, which shows the company's future prospects. Firm value is influenced by the level of debt policy (leverage). Of course, the debt policy implemented by the company contains risks, and the company will face a fixed burden, of course, these expenses include costs. The research methodology used for this writing is a qualitative descriptive analysis technique. Data collection techniques using literature study. The object of this research is to know the financial risk management on the company's financial performance at PT. Trisula Textile Industries period 2020. Keyword: Risk Management, Financial Ratios, Altman Z-Score

PENGARUH BIAYA OVERHEAD PABRIK TERHADAP EFISIENSI BIAYA PRODUKSI Retno Santi Nur Azizah; Aqilah Az Zahra; Dian Hakip Nurdiansyah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1029

This research is focused on the Effect of Factory Overhead Costs on Production Cost Efficiency on PT. Charoen Pokphand Indonesia Tbk Year 2016-2020. This research aims to find out and reanalyze: 1) Factory Overhead Costs by PT Charoen Pokphand Indonesia Tbk;2) Production Costs incurred by PT Charoen Pokphand Indonesia Tbk;3) Effect of Factory Overhead Costs on production cost efficiency at PT Charoen Pokphand Indonesia Tbk. The research methods used in this research are associative methods with quantitative approaches. The data source in this study is primary data. As for analyzing the data obtained, simple regrecation analysis, correlation coefficient analysis, determination coefficient analysis, and data processing showed that factory overhead costs negatively affect production cost efficiency at PT Charoen Pokphand Indonesia Tbk. This means that at PT Charoen Pokphand Indonesia Tbk, cost control has not been implemented optimally, because this is evidenced by the inefficiency in production costs so that the realization of production costs is greater than the production cost budget. Keywords: Factory Overhead Costs and Production Cost Efficiency.

ANALYSIS OF THE INFLUENCE OF COSO'S INTERNAL CONTROL SYSTEM ON INVENTORIES OF A COMPANY Winda Atikah Fanani; Juliyawita Dwi Iswara; Dian Hakip Nurdiansyah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1042

This study aims to obtain evidence regarding the internal control system in PT. Boltz Indonesia regarding the inventory and system at the company whether it is in accordance with the procedures set by COSO or not. This research uses descriptive qualitative method. The data used in the research at the PT is primary data and also secondary data. Methods Data collection was carried out through direct interviews with Supervisors and HRD as well as observation. The results of the study show that PT Boltz Indonesia is almost in accordance with the procedures implemented by COSO starting from supplies, systems at the company and software at the company. This study examines the inventory at PT. Boltz Indonesia and also look at the risks that occur in the company and the results of research that have been carried out show that the COSO internal control system at PT. Indonesian Boltz. Fairly in accordance with the internal control components contained in COSO related to inventory although there are indeed some that are not in accordance with the COSO internal control system.

Analisis Peramalan Penjualan Produk Kaos Sablon (Studi Kasus: Home Industry Alva Cloth) Sri Rahayu; Dian Hakip Nurdiansyah
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 22 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The purpose of this study is to compare the sales budget made by the company with the sales budget based on the least squares method. The results showed that there was an increase in the number of sales of screen printing t-shirts by 6,756 pcs per month from sales calculations carried out by the company's management, namely 5,611 pcs. Based on the results of the correlation analysis, it shows that there is a very strong influence from the sale of screen printing t-shirts using the least squares method because the correlation value (R) = 0.915 or 92% with the statement of correlation coefficient if the correlation value > 0.70 then the correlation is very strong. Company management needs to use the least squares method in making sales forecasts because this method is very accurate in describing the numbers in the calculation and can prevent errors in data entry, make data more accurate and can shorten the time to calculate sales trends that occur. has been determined.

Perhitungan Harga Pokok Produksi Dalam Menentukan Tarif Biaya Overhead Pabrik (Studi PT. Sigi Multi Sejahtera Pasuruan Tahun 2018) Nurul Safariah; Dian Hakip Nurdiansyah
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 23 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This research was conducted on the basis of the number of companies that have not used standard factory overhead rates in calculating the cost of production. The use of standard factory overhead rates allows for a consistent and reasonable allocation to each unit of output for the entire production period. The standard rate of factory overhead costs needs to be determined to avoid unequal assignment to each unit of output throughout the production period. Factory overhead costs of PT. Sigi Multi Sejahtera which is included in the calculation of the cost of production is calculated based on the actual costs incurred at the end of the production period. PT. Sigi Multi Sejahtera has not determined the rates for each of the factory overhead costs. After the standard factory overhead rates are determined, there is a significant difference between the actual factory overhead costs incurred and the factory overhead costs charged because the actual production amount exceeds the planned production amount. The difference is treated as an adjustment to the Cost of Goods Sold and ending inventory accounts.

Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, dan Perencanaan Pajak Terhadap Manajemen Laba Nurul Hikmah; Dian Hakip Nurdiansyah
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 23 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Job appraisal can be seen from achieving profit through a company. The importance of earnings management causes the need for in-depth studies of the factors that affect earnings management. This study has the purpose of determine the effect of deferred tax assets, deferred tax expence, and tax planning on earnings management. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange during 2015-2017. Sample selection was done by purposive sampling method. The sample used in this study were 30 manufacturing companies on the Indonesia Stock Exchange during 2015-2017 doing report and conducting financial publications statements in Rupiah, audited by auditor. The data analysis technique used is descriptive. Hypothesis test with partial t test is known that deferred tax expense have a significant effect on earnings management. However, tax planning has no effect on earnings management.

Analisis Manajamen Risiko Kerugian Studi Kasus PT Asuransi Jiwa Manulife Indonesia pada Masa Pandemi Nabila Putri Salsabila; Dian Hakip Nurdiansyah
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 23 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

PT. Asuransi Jiwa Manulife is one of the service companies engaged in isurance, where PT Asuransi Jiwa Mnulife has spread its wings in indonesia by cooperatinh with several companies, es pecially bankinh in Indonesia. So that its employees consist of competent people so that they can work in accordance with the vision of the company’s missions as well as having a role as the spearhead of insurance marketing. The leader is a positive and confident person who has a vision, mission and high ethical values, with the ability to convey ideas and be able in order to encourage and connrct well with others. Without a leader in the organization, an organization cannot be well organized and will not be effective in its implementation. Therefore, in need of good risk management, so that in its implementation can run well and able to identify, measure, and control various risks that will be faced.

Strategy Formulation Analysis With Company Implementation in Dealing With The Covid-19 Pandemi Situation Rizalullah Mudzakkir; Muhammad Azhar Tamim; Dian Hakip Nurdiansyah
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 01 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i01.1388

The Covid-19 virus which has swept the world and become a global pademic has changed the world order. The reduced social economic activities of the community to reduce social interaction that can accelerate the spread of the virus, resulting in a decline in the performance of economic sectors. Many industries experience a decline in revenue and can result in further cessation of company operations. The Covid-19 pandemic to date has not been able to predict how long it will end which causes uncertainty about the future. In order for a company to continue to exist and grow sustainably, it is very important to formulate a future strategy that is full of uncertainty. Pizza Hut is one of the American restaurants and international franchises founded in 1958 in Wichita, Kansas by Dan and Frank Carney. The company is known for its Italian-American food, including pizza and pasta as well as side dishes and desserts. This research aims to implement marketing strategies to achieve excellence in the midst of this pandemic. The results showed that the marketing strategy used by Pizza Hut can increase sales volume by staying, even if selling on the side of the road. As well as the presence of information technology provides many benefits for Pizza HUT, such as being able to alleviate complex business activities as well as produce information that is trustworthy, relevant on time, complete, understandable and tested in the framework of planning, controlling and making management decisions. The results showed that the marketing strategy used by Pizza Hut can increase sales volume by staying, even if selling on the side of the road. As well as the presence of information technology provides many benefits for Pizza HUT, such as being able to alleviate complex business activities as well as produce information that is trustworthy, relevant on time, complete, understandable and tested in the framework of planning, controlling and making management decisions. The results showed that the marketing strategy used by Pizza Hut can increase sales volume by staying, even if selling on the side of the road. As well as the presence of information technology provides many benefits for Pizza HUT, such as being able to alleviate complex business activities as well as produce information that is trustworthy, relevant on time, complete, understandable and tested in the framework of planning, controlling and making management decisions. Keywords: Covid-19, Management Strategy, and Strategy Formulation

Analisis Sistem Informasi Akuntansi Badan Layanan Umum Daerah Gita Jumaida Panjaitan; Dian Hakip Nurdiansyah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to analyze the weaknesses and strengths of the accounting information system for the Regional Public Service Agency at the Tirtamulya Health Center. Tirtamulya Health Center is a community health service located in Cikampek, Karawang. As technology develops, of course there are many information systems that are used, one of which is the accounting information system used by the Regional Public Service Agency, especially the Tirtamulya Health Center which aims to assist in accounting and financial processes. The Puskesmas manages operational funds originating from the government and of course must be accountable back to the government regarding incoming and outgoing funds. Of course, with operational funds originating from the government and the funds provided are quite large, an information system is needed that is specifically designed to manage operational funds. As technology develops, of course there are many information systems that are used, one of which is the accounting information system used by the Regional Public Service Agency, especially the Tirtamulya Health Center which aims to assist in accounting and financial processes. Accounting information systems certainly have some advantages and disadvantages depending on each system. Therefore, this study analyzes the Accounting Information System by means of field studies in the form of direct observation. Keywords: Accounting Information System, Financial, BLUD.

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