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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MENJADI NASABAH BADAN KREDIT DESA (BKD) BOGARES KIDUL Ari Susantiaji; Nurhadi Kamaluddin
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.2062

This study aims to determine the effect of location, service, product and interest rates on the decision to become a customer of BKD Kidares. The data used in this study is quantitative data. The analytical method used in this research is quantitative descriptive method. The variables in this study are Location (X1), Services (X2), Products (X3) and Interest Rates (X4). Based on the SPSS (Statistical for Package Social Sciences) test, the results of hypothesis testing using multiple linear regression equations, the four variables have a positive effect on the decision to become a customer of BKD Kidares, the location variable has a positive effect with a coefficient value of 0.438, the service variable has a positive effect on the coefficient value is 0.068, the product variable has a positive effect with a coefficient value of 0.360, and the interest rate variable has a positive effect with a coefficient value of 0.156.

EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT BUMDES BANGUN BERSAMA Nurhadi Kamaluddin; Melly Asih Haryati
Monex: Journal of Accounting Research Vol 9, No 1 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i1.1772

The purpose of this research is to know about the credit giving system and the implementation of internal control system of credit giving in BUMDes Bangun Bersama Kepunduhan village. The data that used in this research is qualitative data.and the analytical method is depcriptive qualitative method. The result showed that the credit giving system in BUMDes Bangun Bersama Kepunduhan village is consist of 5 procedures that is credit request, credit analysis, decision awarding, credit dibursement and repayment of credit. The implementation of internal control system of credit giving in BUMDes Bangun Bersama are based on 5 elements of internal control system. Based on the result of the quesstionnaire it can be concluded that the internal control system of credit giving of BUMDes Bangun Bersama Kepunduhan village Kramat sub-district Tegal district is exactly effective.Keywords : Internal Control System, Credit, BUMDes

FAKTOR PENENTU PEMBAYARAN ZAKAT, INFAQ, SHODAQOH (ZIS) MELALUI FINTECH Tuti Alawiyah; Nurhadi Kamaluddin
Monex: Journal of Accounting Research Vol 11, No 01 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i01.2893

The industrial revolution 4.0 changes the form of activities that were previously carried out directly, which can be done indirectly throught digitally. ZIS payments made directly by muzakki can currently be made through fintech. ZIS payments through fintech are currently in great demand by muzakki. The purpose of the research is to know the factors that determine the payment of zakat through fintech. This research uses SmartPLS 3 in the statistical tests.The results of this research found that the use of fintech is only influenced by the quality of fintech but is not influenced by the quality of information. Fintech user satisfaction is influenced by the quality of fintech and the quality of information. The success of fintech is influenced by the satisfaction of using fintech and the use of fintech.

DETERMINAN PERCEPATAN PENYERAPAN TENAGA KERJA BAGI LULUSAN PENDIDIKAN TINGGI VOKASI AKUNTANSI ERA REVOLUSI INDUSTRI 4.0 Nurhadi Kamaluddin
Monex: Journal of Accounting Research Vol 11, No 01 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i01.2973

Lulusan vokasi di era revolusi industri 4.0 harus memiliki metacompetence dan multiskills, sebab teknologi dapat menggantikannya jika tidak memiliki kemampuan tersebut. penelitian ini dilakukan untuk mengetahui faktor yang mempengaruhi penerimaan lulusan dari pendidikan vokasi di era revolusi industri 4.0. metode penentuan responden menggunakan purposive sampling, sampel pada penelitian ini berjumlah 150. metode analisis statistik menggunalan regresi linier berganda dengan alat uji SPSS 26. hasil dari penelitian ini menunjukan bahwa pengetahuan, generic skills, dan personal atributes berpengaruh positif terhadap penerimaan lulusan pada dunia kerja di era revolusi industri 4.0 Kata kunci: Alumni, vokasi, akuntansi, tenaga kerja

PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA KOPERASI PRIMKOPAL LANAL TEGAL Damar Kinasih; Nurhadi Kamaluddin
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Penelitian ini bertujuan untuk mengetahui pengaruh dari rasio likuiditas menggunakan current ratio, rasio solvabilitas menggunakan total debt to total asset, rasio rentabilitas menggunakan return on asset (ROA) secara parsial maupun simultan terhadap kinerja keuangan Koperasi Primkopal Lanal Tegal menggunakan sisa hasil usaha (SHU). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa analisis rasio laporan keuangan bulanan pada Koperasi Primkopal Lanal Tegal dari tahun 2017 hingga tahun 2020.Penelitian ini menggunakan analisis regresi linier berganda untuk melihat pengaruh variabel independen yaitu Rasio Likuiditas (X1), Rasio Solvabilitas (X2) dan Rasio Rentabilitas (X3) terhadap Kinerja Keuangan yaitu menggunakan Sisa Hasil Usaha (Y). Hasil dari penelitian ini yaitu rasio likuiditas berpengaruh terhadap kinerja keuangan menggunakan Sisa Hasil Usaha, rasio solvabilitas berpengaruh negatif terhadap kinerja keuangan menggunakan Sisa Hasil Usaha, dan rasio rentabilitas berpengaruh positif terhadap kinerja keuangan menggunakan Sisa Hasil Usaha. Hasil dari rasio likuiditas, rasio solvabilitas, dan rasio rentabilitas secara simultan berpengaruh terhadap kinerja keuangan menggunakan Sisa Hasil Usaha dengan nilai koefisien determinasi sebesar 82,4%.

PENGARUH PEMASARAN RELASIONAL TERHADAP LOYALITAS PELANGGAN PADA PT NAGAMAS MITRA SEJATI TEGAL Nurhadi Kamaluddin; Ari Susantiaji; Siti Amalia
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Relational marketing is one of the marketing strategies used by companies to maintain good long-term relationships with customers. This study aims to determine the partial and simultaneous effect of trust, commitment, and communication variables on customer loyalty at PT Nagamas Mitra Sejati Tegal. Methods of data collection using observation, questionnaires, and literature study. In this study, the population is consumers who have purchased a Honda motorcycle at PT Nagamas Mitra Sejati Tegal in January 2021, as many as 132 consumers. The sampling technique used was accidental random sampling with a sample size of 100 respondents. The analysis technique of the data used quantitative qualitative and then analyzed with multiple regression analysis techniques. Hypothesis testing using a t-test shows that partially the three independent variables studied affect the dependent variable. Then through the f test, the three independent variables simultaneously affect the dependent variable, namely customer loyalty. The conclusion is that partially and simultaneously, the variables of relational marketing, which consist of trust, commitment, and communication, influence customer loyalty at PT Nagamas Mitra Sejati Tegal. The dominant factor influencing customer loyalty at PT Nagamas Mitra Sejati Tegal is communication.

ANALISIS PERBANDINGAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi: Perusahaan Incumbent Subsektor Retail Trade di Indonesia) Nurhadi Kamaluddin
Review of Accounting and Business Vol 2 No 1 (2021): Review of Accounting and Business: Vol 2 No 1, June 2021
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Penelitian ini dilakukan untuk mengetahui dan menganalisis perbandingan profitabilitas jika diukur dengan Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE) pada perusahaan incumbent subsektor retail trade pada periode sebelum dan sesudah penerapan e-commerce. Populasi dalam penelitian ini sebanyak 25 perusahaan incumbent pada subsektor retail trade yang terdaftar dalam Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu pemilihan sampel berdasakan kriteria tertentu, dan diperoleh jumlah sampel sebanyak 4 emiten. Metode yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data melalui studi pustaka dan dokumentasi data sekunder, dengan teknik analisis statistik deskriptif, uji normalitas, dan uji hipotesis komparatif dengan menggunakan uji Paired Sample T-Test. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan terhadap NPM antara periode sebelum dan sesudah penerapan e-commerce. Sementara pada ROA, dan ROE tidak terdapat perbedaan yang signifikan antara periode sebelum dan sesudah penerapan e-commerce.

Komparasi Islamicity Performance Index Sebelum dan Selama Pandemi Covid-19 Serta Dampak Faktor Makroekonomi Pada Bank Umum Syariah di Indonesia Nahlarriva Zackia; Muhamad Umar Mai; Setiawan Setiawan; Nurhadi Kamaluddin
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3883

The Covid-19 pandemic that took place in Indonesia has affected all sectors of life, especially the economic sector. The impact on macroeconomic conditions can be seen from the decline in inflation rates, Gross Domestic Product (GDP), and interest rates as well as rising unemployment rates. The purpose of this study was to compare the Islamicity Performance Index of Islamic Commercial Banks (BUS) before and during Covid-19 and to determine the magnitude of the influence of macroeconomic conditions on the Islamicity Performance Index. This research is a quantitative research with secondary data, the number of samples is 10 BUS selected using purposive sampling method. The research methods used include paired sample t-test and panel data regression analysis. The results of this study indicate that together the independent variables have an effect on the Islamicity Performance Index. Partially, the variables of GDP and unemployment have a negative and significant effect on the Islamicity Performance Index. While the inflation variable and the BI Rate have no significant effect on the Islamicity Performance Index

ANALISIS LAPORAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA PERUSAHAAN SUBSEKTOR LOGAM DASAR BESI DAN BAJA YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhadi Kamaluddin; Aprilia Andiini
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8345

Investment is becoming a trending thing at this time, the increasingly widespread level of development in the millennial era demands to continue to drive a more advanced economy. Especially with the existence of an uncertain problem during the Covid 19 era, the economy at that time was destroyed. Therefore, potential investors will choose the right company as an investment medium. One of the investments that many potential investors also make is stock investment. The place for potential investors to see stock movements or regarding a company's financial position is on the IDX. The importance of investment in improving welfare in the future encourages us to fully understand how the right analysis can reduce the high level of risk and of course with a good level of future cash flow. In this study the authors use the object of financial reports for 2019 – 2021 for iron and steel base metal subsector companies listed on the IDX. The method used is growth analysis and cross sectional analysis using ratios. The results in this study will show how the level of financial management in a company to investment decision making. Determination of appropriate or not feasible in a company will be determined on the final scoring of the weighted value than the average of other companies. And of the eight base metal iron and steel sub-sector companies listed on the IDX, PT Betonjaya Manungal Tbk, PT Liomesh Prima Tbk, and PT Saranacentral Bajaratma have the highest final score level than the other averages and are companies that are worthy of investment media, which means that the company It has a good level of future cash flow and low riskKeywords: investment, analysis of financial statements, financial reports

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