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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Koeshardjono, R. Hery; Priantono, Seger; Amani, Tatik
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

Perbandingan Harga Pokok Kopi Arabika Dan Kopi Robusta Dari Sisi Proses Pengolahan Kopi: Studi Kasus PTPN XII Kalisat Jampit Bondowoso dan Perkebunan Rakyat Andungbiru Tiris Probolinggo Ratindra, Yunda Ratih; Koeshardjono, R. Hery; Suharsono, Judi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Coffee constitute on of the commodity mainstay plantage be the that possess contribution a big enough in economy Indonesia. Coffee arabica and coffee robusta constitute coffee drink the very by the people of fond. Purpose of research this be for know result for difference process a processing coffee arabica and coffee robusta, for know and acquire result comparison price basic production in coffee arabica and coffee robusta for side process a processing coffee with method full costing and variabel costing. Population which in take of whole price basic production as long as one time harvest in a one year, whereas sample which in take of price basic production in a whole manner of population, because researcher take 100 day picking in a one year very as long as three month production. Research this use research quantitative, purpose research quantitative depict data research of numbers. Result a research that indicate, process a processing coffee arabica which in did by PT. Perkebunan Nusantara XII use manner wet and Perkebunan Rakyat use process a processing coffee robusta with manner dry. For computation price basic production follow method full costing coffee arabica as big as Rp 1.027.641.350 and coffee robusta as big as Rp 339.059.600, whereas follow method variabel costing coffee arabica as big as Rp 975.441.500 and coffee robusta as big as Rp 316.646.000.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING R. Hery Koeshardjono; Seger Priantono; Tatik Amani
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2661

The purpose of this study is to partially prove the influence of CSR, Company Size, Leverage, Profitability to Company Value with managerial ownership and independent commissioners as a Moderating variable. While the specific targets to be achieved are; to prove that managerial ownership and independent commissioner variables greatly influence or weaken the relationship of CSR Variables, Company Size, Leverage, Profitability to Company Value. This research is categorized into descriptive research using quantitative methods that are causality. Whereas the method that will be used in achieving the goal by using some descriptive statistical analysis techniques with the classic assumption test tool, besides that hypothesis testing consists of; coefficient determinant test (R2), partial significance test (t test) and calculation of Moderated Regression Analysis (MRA) with SPSS.The population used in this study is a coal mining company that is on the Indonesia Stock Exchange (IDX) during the 2014-2018 period with sampling according to predetermined criteria.The results of the research partially that CSR, Company Size, and Profitability do not significantly influence the Company Value, but Leverage significantly influence the Company Value. Likewise, the Moderating Variable analysis with the MRA interaction test method shows that partially Managerial Ownership and Independent Commissioner variables can strengthen the relationship between CSR, Company Size, Leverage and Profitability to Company Value.

Pengaruh Alat Ukur Efisiensi Penggunaan Modal Kerja terhadap Rentabilitas Ekonomis R. Hery koeshardjono
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1396.359 KB)

The aim of study is to analyse the measuring instrument of efficiency use of working capital to economic rentability at Koperasi Karyawan Keluarga Besar Kertas Leces (K4L). The method is used the ratio analysis and statistical analysis with the source of Responsibility reporting of year 2000 up to year 2011 (12 year). The finding of this study is to show that the measuring instrument of efficiency use of working capital with Return on Working Capital (X1), Sales on Net Working Capital (X2) with the examination of significant variable (Uji-t) shows the measuring instrument of efficiency use of working capital with Return on Working Capital (X1) have an effect on by significant to economic rentability (Y) at Koperasi Karyawan Keluarga Besar Kertas Leces (K4L). While the examination of accuracy model (Uji-F) for the measuring instrument of efficiency use of working capital have an effect on the significant to economic rentability Koperasi Karyawan Keluarga Besar Kertas Leces (K4L) . The confencientcy’s determination is more high influence to variable measuring instrument use of working capital economic rentability, and other s variable out off. Keywords: efficiency, working capital, economic rentability

Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi. R. Hery Koeshardjono; Khusnik Hudzafidah; Nurul Faizah Marush
Ecobuss Vol 4 No 2 (2016): Ecobuss September 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.739 KB)

The purpose of this study is to know the application of Activity Based Costing Method to improve accuracy in determining the calculation of cost of production. The research method used in this research is descriptive research method through a case study approach that takes the location of research in Puspita catering city probolinggo.Hasil this study shows the calculation of cost of production according to traditional cost accounting method of Rp. 15,978.15 while the calculation of cost of production according to Activity Based Costing method of Rp. 15.766,36 so that there is a difference in the calculation of the cost of production of rice package D box in Puspita Catering Town Probolinggo more accurate apply Activity Based Costing by the difference of Rp. 211,79 is lower than traditional cost accounting methods, because Factory Overhead is charged to many Cost Drivers so as to be able to allocate the cost of activity to the product precisely and accurately based on the consumption of each activity. Keyword : Activity Based Costing, Cost of production.

Penyusunan dan Penerapan Laporan Keuangan bagi Usaha Mikro, Kecil, dan Menengah Berdasarkan Standart Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada UMKM Batik Arum Manis Kota Probolinggo Riyanda Maghfiratun Hasanah; R. Hery Koeshardjono
Ecobuss Vol 5 No 2 (2017): Ecobuss September 2017
Publisher : Fakultas Ekonomi Universitas Panca Marga

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This study aims to determine the application of SAK ETAP in the preparation of financial statements SMEs Arum Manis Batik in District Jati Mangunharjo Urban Village Probolinggi East Java. This type of research is action research. Based on the data result of the research, it is known that in UMKM Batik Arum Manis did not record the financial statement at all, the owner only keeps the evidence of the financial transaction in the form of sales note of batik and the purchase note of materials for batik. Data analysis techniques, which are used are data reduction, data presentation, and withdrawal of conclusions or verification. And reinforced by content analysis techniques with discourse method. The results of this study indicate that the UMKM Batik Arum Manis has not done the preparation and application of financial statements on its business, whereas according to the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) there are five types of financial statements that must be applied to each UMKM ie balance sheet, income statement, Statement of changes in equity, cash flow statement, and notes to the financial statements. Keywords: Financial Statement, SAK ETAP, UMKM.

Pengaruh Jenjang Pendidikan Terakhir Pemilik, Ukuran Usaha, Pengetahuan Akuntansi, dan Pengalaman Akuntansi Terhadap Dasar Pengambilan Keputusan Harga Jual Produk Usaha Mikro, Kecil, dan Menengah (UMKM) Pada Pasar Minggu Alun-Alun Kota Probolinggo. Diesta Delliasty Dessyrias; R. Hery Koeshardjono; Khusnik Hudzafidah
Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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The purpose of this study was to determine the effect of the last owner's education level, business size, accounting knowledge, and accounting experience on the basis of decision making on the selling price of MSME products on the Sunday market in the Probolinggo Town Square. The population of this study is all MSME owners who sell at the Pasar Minggu Probolinggo Town Square every Sunday morning. Sampling uses a purposive sampling technique that is the selection of samples with certain criteria so that a sample of 32 companies is obtained. The method of data analysis uses multiple linear regression analysis. The results of the simultaneous testing showed that the independent variables (the owner's last education level, business size, accounting knowledge, and accounting experience) had an effect simultaneously (simultaneous) on the dependent variable (decision-making basis). And the partial test results state that the independent variables have a significant effect on the dependent variable Keywords: Last Education Level, Business Size, Accounting Knowledge, Accounting Experience, Use of Accounting Information, Micro, Small and Medium Enterprises (MSMEs)

Penggunaan Metode Balanced Scorecard dan SWOT sebagai alat Pengukuran Kinerja Perusahaan Pada CV. Aqsha Kota Probolinggo Elis Susan Dwi; R. Hery Koeshardjono; Judi Suharsono
Ecobuss Vol 8 No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi Universitas Panca Marga

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The purpose of this study was to analyze the measurement of company performance using the Balanced Scorecard and SWOT methods on CV. Aqsha Probolinggo. Researchers used descriptive analysis with a quantitative approach, the method of collecting data using questionnaires and sampling techniques using Nonprobability sampling convenience sampling. he analytical tool used in this study is that the SWOT method is used to bring up alternative strategies of internal and external factors of the company, then translated into strategic goals into the perspective of the Balanced Scorecard to develop a strategy map, determine and calculate measures / targets, set targets strategic initiatives to improve company performance.The results of the study resulted in 11 strategic alternatives which were translated into 11 strategic objectives. Among them in the financial perspective there is a measure of ROI with a value of 0.30%, profit margin with a value of 0.31%, total assets turn over with a value of 9 times, on customer perceptions produces a number of customer retention with a value of 60%, in the perspective of internal business processes focuses on the delivery of existing efficient, consistent and timely completion of the product, while the learning and growth perspective shows that employee satisfaction is at an interval of 316 so employee satisfaction can be categorized as satisfied. Keywords: Performance, Balanced Scorecard dan SWOT.

KOMPARASI METODE MOVING AVERAGE DAN TREND PROJECTION SEBAGAI ALAT UKUR PERENCANAAN PRODUKSI PADA UD. JAYA ABADI KABUPATEN PROBOLINGGO Alvian Nuari; R. Hery Koeshardjono; M. Saiful Bahri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

The purpose of this research is to find out the comparison of forecasting calculations using the moving average and trend projection methods as a means measuring tool in production planning at UD. Jaya Abadi Probolinggo Regency. The type of research used is quantitative descriptive. Population and sample in this research is UD production data. Jaya Abadi Probolinggo Regerency from 2018 to March 2021. Data analysis using the moving average and trend projection methods which aim to predict future production or the next period. The results showed that the value of MAD (Mean Absolute Deviation) and the MSE (Mean Square Error) moving average values are higher than the MAD and the MSE trend projection, so the company you should use trend projection because when viewed from the results of the comparision of MAD and MSE, this method has a smaller error rate than the moving average method. So it can be concluded that the trend projection method can be used in planning bread production at UD. Jaya Abadi Probolinggo Regency

Perbandingan Harga Pokok Kopi Arabika Dan Kopi Robusta Dari Sisi Proses Pengolahan Kopi: Studi Kasus PTPN XII Kalisat Jampit Bondowoso dan Perkebunan Rakyat Andungbiru Tiris Probolinggo Yunda Ratih Ratindra; R. Hery Koeshardjono; Judi Suharsono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i1.399

Coffee constitute on of the commodity mainstay plantage be the that possess contribution a big enough in economy Indonesia. Coffee arabica and coffee robusta constitute coffee drink the very by the people of fond. Purpose of research this be for know result for difference process a processing coffee arabica and coffee robusta, for know and acquire result comparison price basic production in coffee arabica and coffee robusta for side process a processing coffee with method full costing and variabel costing. Population which in take of whole price basic production as long as one time harvest in a one year, whereas sample which in take of price basic production in a whole manner of population, because researcher take 100 day picking in a one year very as long as three month production. Research this use research quantitative, purpose research quantitative depict data research of numbers. Result a research that indicate, process a processing coffee arabica which in did by PT. Perkebunan Nusantara XII use manner wet and Perkebunan Rakyat use process a processing coffee robusta with manner dry. For computation price basic production follow method full costing coffee arabica as big as Rp 1.027.641.350 and coffee robusta as big as Rp 339.059.600, whereas follow method variabel costing coffee arabica as big as Rp 975.441.500 and coffee robusta as big as Rp 316.646.000.

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