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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Manajemen dan Bisnis Jayakarta Jurnal Bina Bangsa Ekonomika MASTER: Jurnal Manajemen Strategik Kewirausahaan Review of Applied Accounting Research E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Bina Bangsa International Journal of Business and Management
Ayus Ahmad Yusuf
Universitas Kuningan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Euis Dinda Meisyta; Ayus Ahmad Yusuf; Lia Dwi Martika
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): 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.v7i1.4450

Abstract

The purpose of this study is to determine the factors that affect the capital structure. With the independent variables are profitability, asset structure and company size. The population in this study were manufacturing companies in the pulp and paper sub-sector for the period 2015 to 2018. The sampling technique was saturated samples where the samples of this study were 9 companies that met the sampling criteria. The method used is descriptive and verification methods with quantitative data. The data collection technique uses nonparticipating observation. The analysis technique used in this research is descriptive analysis, classical assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver 9.0 application program. Hypothesis testing shows that profitability, asset structure and company size simultaneously affect the capital structure. Profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size has a positive and significant effect on capital structure.  Keywords   : Profitability, Asset Structure, Company Size and Structure Capital
PERAMALAN PENJUALAN DENGAN METODE EXPONENTIAL SMOOTHING DAN METODE LEAST SQUARE GUNA MENGOPTIMALKAN PENJUALAN PRODUK NUGGET MAILA SARI DESA BANJARAN, KECAMATAN SALEM, KABUPATEN BREBES Dwi Ika Pebri Sentika; Ayus ahmad Yusuf; Robi Awaludin
Jurnal Bina Bangsa Ekonomika Vol. 14 No. 1 (2021): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.441 KB) | DOI: 10.46306/jbbe.v14i1.64

Abstract

Maila Sari Brebes Nugget Company is one of the companies engaged in the food industry, in that its sales of Nugget products have a fluctuating volume of sales each month due to the lack of application of scientific forecasting planning methods, so forecasting techniques need to be applied by the company. This study aims to optimize the sales plan of Maila Sari Brebes Nugget, do the calculation between the Exponential Smoothing method and the Least Square method of the error value, can be used as an appropriate and effective method in accordance with the real sales data of Maila Sari Brebes. Using the Microsoft Excel 2010 application and POM-QM for Windows 5. Based on the results of the analysis that has been done that the Exponential Smoothing method α = 0.9 has a smaller difference with an average difference of 508.892833 and an average forecast error rate of 3.44% per month, compared to the Least Square method which has an average difference of 6064,772 and an average error rate of forecasters of 41.67% per month
OPTIMALISASI PROSES PRODUKSI DENGAN MENGGUNAKAN METODE OVERALL EQUIPMENT EFFECTIVENESS: (Survey pada PT. Arteria Daya Mulia Kota Cirebon) Suci Hastary; Ayus ahmad Yusuf; Robi Awaludin
Jurnal Bina Bangsa Ekonomika Vol. 14 No. 1 (2021): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.519 KB) | DOI: 10.46306/jbbe.v14i1.65

Abstract

High equipment maintenance cost in a company is caused by inappropriate improvement. Overall Equipment Effectiveness (OEE) is one of methods that can provide information to identify and clarify the cause of low performance of an equipment, that can solve the problems. This study aims to identify machine productivity, that analyze problems that cause losses. There are three main factors in OEE calculation, namely availability, performance, and quality. The average achievement value of OEE in PT. Arteria Daya Mulia of 74.32% can be concluded that the average value of OEE is still below the standard of Japan Institute of Plan Maintenance (JIPM) of 85% (Nakajima, 1988). Based on the calculation using Six Big Losses, the factor that caused the decreasing effectiveness of the most dominant machine was the Idling and Minor Stoppages factor of 21.54%, so that it was a top priority to make improvements as an initial step in efforts to increase the productivity and efficiency of the netting machine.
Pengaruh Komitmen Organisasi dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan KOPTI Kabupaten Kuningan: Effect of Organizational Commitment and Organizational Citizenship Behavior (OCB) to Employee Performance in the Indonesian Tempe Tofu Producers Cooperative (KOPTI) Kuningan Regency Mustopa Said; Ayus Ahmad Yusuf; Robi Awaluddin
MASTER: Jurnal Manajemen Strategik Kewirausahaan Vol. 1 No. 2 (2021): MASTER: Jul 2021
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.942 KB) | DOI: 10.37366/master.v1i2.229

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh komitmen organisasi terhadap kinerja karyawan koperasi produsen tempe tahu indonesia (KOPTI) Kabupaten Kuningan (2) Pengaruh organizational citizenship behavior terhadap kinerja karyawan koperasi produsen tempe tahu Indonesia (KOPTI) Kabupaten Kuningan (3) Pengaruh komitmen organisasi dan organizational citizenship behavior terhadap kinerja karyawan koperasi produsen tempe tahu indonesia (KOPTI) Kabupaten Kuningan. Jenis penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan yang ada di Koperasi Produsen Tempe Tahu Indonesia (KOPTI) Kabupaten Kuningan sebanyak 37 orang, dengan Teknik pengambilan sampel menggunakan teknik sampling jenuh. Data yang digunakan adalah data primer dan sekunder. Hasil dari penelitian ini menunjukkan bahwa: (1) Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan. (2) organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja karyawan. The purpose of this study was to determine the effect of organizational commitment and organizational citizenship behavior on employee performance. The method used is descriptive method with a quantitative approach. The population in this study were 37 employees of the Indonesian Kuningan Tofu and Tempe cooperative. The sampling technique was saturated sampling so that the samples obtained were all 37 employees of the Indonesian Tofu and Tempe Cooperative. The data processing technique used is multiple linear regression and hypothesis testing. The results of this study are organizational commitment and organizational citizenship behavior have a positive and significant effect on employee performance.
EFEKTIFITAS PENGGUNAAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA MENENGAH Iis Sulistiyowati; Ayus Ahmad Yusuf; Dendi Purnama
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.162 KB) | DOI: 10.30595/raar.v1i2.11971

Abstract

This study examines the effect of Education Level, Accounting Understanding, and Business Experience on the Effectiveness of Using Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Medium Enterprises in Kuningan Regency. This research was conducted using descriptive and verification methods. The population is all owners and employees of the finance section of medium-sized businesses in Kuningan Regency, totaling 86 respondents. Samples were taken as many as 86 respondents using a Saturated Sample, where the respondent sample was taken entirely. The data collection technique used a questionnaire with data analysis tools in multiple linear regression analysis. The results of this study indicate that the level of education, accounting understanding, and business experience have a simultaneous and significant effect on the effectiveness of using SAK EMKM in medium-sized businesses. Education level has a significant positive effect on the effectiveness of using SAK EMKM in medium-sized businesses. Accounting understanding has a significant positive effect on the effectiveness of using SAK. EMKM in medium-sized businesses and business experience significantly affect the effectiveness of using SAK EMKM in medium-sized businesses.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Syahrul Syarifudin; Sri Nuriah; Ayus Ahmad Yusuf
Jurnal Manajemen dan Bisnis Jayakarta Vol 5 No 01 (2023): Vol. 05 No. 01 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v5i01.189

Abstract

The purpose of this Study was to analyze and obtain empirical facts about Firm Size, Leverage, Profitability an Firm Age. Teh population in this Study is the annual report and financial statements of the High-IC Intensive Industries Companies Listed on the Indonesia Stock Exchange in 2017-2021 as many as 201 companies. The sampling technique use is purposive sampling. So that the sample in this study amounted to 68 companies as many as 340 observational data. The method used is descriptive and verification method with quantitative data. Data collection techniques using observations don't participate. The analysis technique used in this study is descriptive analysis, classic assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver. 9.0 application program. Hypothesis testing shows that Firm Size, Leverage, Probability and Firm Age jointly influence the Intellectual Capital Disclosure. Firm Size, Leverage and Probability partially has a significant positive effect on Intellectual Capital Disclosure. Firm Age partially has a significant negative effect on Intellectual Capital Disclosure.
PENGARUH SIKAP KEUANGAN DAN LITERASI KEUANGANTERHADAP MINAT INVESTASI DI GALERI INVESTASI UNIVERSITAS KUNINGAN Munir Nur Komarudin; Cindy Shelomita; Ayus Ahmad Yusuf; Wildan Permana Zaenal Asikin; Regita Ayu Febiana
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 3 No 1 (2023): STIESEM 2023 (International Webinar & Call for Paper) “Utilization of Technology
Publisher : STIE Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan untuk menganalisis sejauh mana pengaruh sikapkeuangan dan literasi keuangan terhadap minat investasi di galeri investasi universitas kuningan. Penelitian menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi yang akan digunakan sebagai penelitian adalah mahasiswa Universita Kuningan dengan sampel sebanyak 100 responden yang ditentukan dengan menggunakan Teknik Purposive Sampling. Teknik pengumpulan data yang digunakan berupa angket. Analisis data menggunakan uji F dan uji t yang dibantu dengan aplikasi SPSS versi 23 for windows. Hasilpengujian dari hipotesis yang diajukan memperoleh kesimpuan bahwa menunjukan (1) sikap keuangan dan literasi keuangan berpengaruh secara positif dan signifikan terhadap minat investasi (2) Sikap Keuangan berpengaruh secara positif dan signifikan terhadap minat investasi (3) Literasi keuangan berpengaruh secara positif dan signifikan terhadap minat investasi.
The Implementation of Total Quality Management with Fishbone Method in PT. Kaliaren Jaya Plywood Kriswanto Kriswanto; Ayus Ahmad Yusuf
Bina Bangsa International Journal of Business and Management Vol. 1 No. 2 (2021): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v1i2.15

Abstract

The problem in this study is the Expansion of Total Quality Management with the Fishbone Method at PT. Kaliaren Jaya Plywood. Implementation of Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood, obstacles faced in implementing Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood, the efforts made in overcoming barriers in the Implementation of Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood. The study results are: In the application of Total Quality Management using the Fishbone method at PT. Kaliaren Jaya Plywood has been very well such that production is the main thing in implementing company activities. Quality is the primary concern of both the product and its management. Continuous improvement to improve company performance. The obstacles encountered from the implementation of Total Quality Management by using the Fishbone method at PT. Kaliaren Jaya Plywood, namely: Lack of attention from production equipment which is still inadequate. Then the placement of production materials is still not following operational standards that have been previously determined. The effort felt by PT. Kaliaren Jaya Plywood is thought because the implementation of Total Quality Management is beneficial in the performance of company activities, especially for: Production must be further optimized so that the company becomes more advanced so that it can extend business cooperation with other companies. The company can optimize the performance of all departments to provide the best quality and increase the company's competitiveness. The research method used is qualitative. Whereby interviewing the president, director, head of the production, and employees. The research results using the fishbone method show that the implementation of total quality management is the main thing for companies and employees
Co-Authors Cindy Shelomita Dwi Ika Pebri Sentika Euis Dinda Meisyta Iis Sulistiyowati Kriswanto Kriswanto Lia Dwi Martika Munir Nur Komarudin Mustopa Said Purnama, Dendi Regita Ayu Febiana Robi Awaluddin Robi Awaludin Sri Nuriah Suci Hastary Syarifudin, Syahrul Wildan Permana Zaenal Asikin