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All Journal Journal Publicuho JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Tekper: Jurnal Teknologi dan Manajemen Industri Pertanian
Sufiana Sufiana
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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REVITALISASI MANAJEMEN KOPERASI UNTUK MEWUJUDKAN KESEJAHTERAAN ANGGOTA KOPERASI (Studi Pada Dinas Koperasi dan UKM Kabupaten Muna) Sufiana Sufiana; Syamsul Alam; Jopang Jopang
Journal Publicuho Vol 2, No 3 (2019): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.325 KB) | DOI: 10.35817/jpu.v2i3.7849

Abstract

The purpose of this study was to determine the Implementation of Cooperative Revitalization in the Cooperative and SME Office of Muna Regency. The purpose of this study is to provide an overview of the implementation of the revitalization of cooperatives in the Muna Regency Cooperative and the UKM Office. This research was conducted at the Muna District Cooperative and the SME Institute. Data collection techniques used in this study are using primary data and secondary data. The data collected will be analyzed qualitatively.The results of the research are based on the indicators of the Members' Meeting, the Audit Board, Managers, People, Interests, Rules and Structures, showing that the Revitalization of Cooperative Management to Achieve the Welfare of Cooperative Members in the Cooperative Office of Muna Regency has an important role for the survival of members and communities. While in the management of cooperatives to realize the welfare of cooperative members in the Muna Regency Cooperative Office, it runs in accordance with applicable standards.
PENGARUH EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDIT DAN EFEKTIVITAS DEWAN DIREKSI TERHADAP MANAJEMEN LABA Ria Karina; Sufiana Sufiana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.514 KB) | DOI: 10.30871/jama.v4i1.1925

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit, kualitas audit, dan efektivitas dewan direksi terhadap praktik manajemen laba. Manajemen laba diukur dengan menggunakan nilai discretionary accrual. Variabel independen dalam penelitian ini adalah Komite Audit, Ukuran Komite Audit, Independensi Komite Audit, Keahlihan Komite Audit, Rapat Komite Audit, Skor Efektivitas Komite Audit, Reputasi Audit, Spesialisasi Audit, Masa Jabatan Audit, Ukuran Dewan Direksi, Independensi Dewan Direksi, Independensi Ketua Direksi, Rapat Dewan Direksi, Masa Jabatan CEO, Ukuran Perusahaan, Leverage, Oportunitas Pertumbuhan, Return on Asset, Konsentrasi Kepemilikan, dan Arus Kas Operasional. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Metode pengambilan sampel menggunakan metode purposive sampling. Data penelitian diolah menggunakan aplikasi IBM SPSS. Hasil penelitian menunjukkan bawah reputasi audit, masa jabatan audit, arus kas operasional memiliki pengaruh signifikan negatif terhadap manajemen laba. Sedangkan ukuran perusahaan, oportunitas pertumbuhan, dan ROA memiliki pengaruh signifikan positif terhadap manajemen laba sesuai dengan hipotesis penelitian. Variabel terkait komite audit dan karakteristik dewan direksi tidak mendukung hipotesis sehingga kedua jenis variabel tersebut dinilai tidak mampu berperan dalam mengurangi manajemen laba di Indonesia.
Identification of Vaname Shrimp Marketing Strategies for Pond Farmers in Napalakura Village, Napabalano District, Muna Regency Sufiana Sufiana; La Karimuna; Muhammad Syukri
Tekper : Jurnal Teknologi dan Manajemen Industri Pertanian Vol 1, No 3 (2020): Desember - Tekper : Jurnal Teknologi dan Manajemen Industri Pertanian
Publisher : Jurusan Ilmu dan Teknologi Pangan, Fakultas Pertanian,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/tekper.v1i3.14108

Abstract

The objectives of this study were (1) to determine the income of Vaname shrimp farmers; and (2) knowing the marketing strategy of Vaname shrimp in Napalakura Village, Napabalano District, Muna Regency. This research was conducted in July 2019 in Napalakura Village, Napabalano District, Muna Regency. The population in this study were all pond farmers in Napalakura Village, Napabalano District, Muna Regency, totaling 15 pond farmers. The sample for internal factors consisted of 15 pond farmers, the sample for external factors consisted of 3 consumers. SWOT analysis is used to determine the strategy. The results showed that vaname shrimp farmers had an average production of 1,100 kg/2 ha with a selling price of Rp 38,000 / kg. Farmers' income is IDR 41,800,000 / 2 Ha. Total fixed costs are IDR 100,000 / 2 and variable costs IDR 12,600,000 / 2 Ha, and expenses of IDR 13,020,000 / 2 Ha. The total income earned by vaname shrimp farmers is IDR 27,780,000 / 2 Ha. The analysis of internal factors resulted in an IFAS of 3.15. Vaname shrimp farmers in Napalakura Village, have very good strength in their operations. External analysis factor of 3.65 for the EFAS matrix. This indicates that the van name shrimp farmers in Napalakura Village are in a very good position to further develop the cultivation, but it does not rule out the possibility of being alert to the existing threats.
Co-Authors Jopang Jopang LA KARIMUNA Luh Putu Ratna Sundari Ria Karina Syamsul Alam