Article Per Year (5 Year)
p-Index From 2019 - 2024
1.745
P-Index
This Author published in this journals
All Journal Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora PROFIT J-MACC : Journal of Management and Accounting Jurnal Pengabdian Masyarakat: BAKTI KITA Basic and Applied Accounting Research Journal JSCS
Have Zulkarnaen
Universitaas Islam Darul Ulum Lamongan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
KEUANGAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH MAWAR JATIM Have Zulkarnaen; Fatichatur Rachmaniyah
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 14 No 2 (2022): Juli
Publisher : LPPM UNISDA

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

Abstract

ABSTRACT This type of research is quantitative descriptive research. The analysis method used is financial ratio analysis. The results of the study show that: (1) the cash ratio in 2018-2020 is included in the bad criteria because it is still below the predetermined standard, the cash ratio value is 26.06%, 34.73%, 66.56%. (2) the DtAR in 2018-2020 has increased, namely 85.29%, 77.81%, 76.83% with unfavorable criteria. (3) the DtER in 2018-2020 there is quite an increase in the ratio, but it is still in bad criteria. (4) ROA in 2018-2020 fluctuated, namely 2.26%, 5.24%, 3.16% with fairly good criteria. (5) ROE in 2018-2020 fluctuated, namely 18.23%, 30.96%, 13.64% with good criteria. (6) the NPM in 2018-2020 fluctuated, namely 33.75%, 62.06%, 58.47% with very good criteria. The Mawar Jatim needs to increase its cash and should reduce the amount of its debt. ,
MANAJEMEN LABA PERUSAHAAN KELUARGA INDONESIA Have Zulkarnaen; Fatichatur Rachmaniyah; Hamidah Hamidah
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3478

Abstract

The purpose of this study is to test whether family ownership has an effect on earnings management in companies listed on the Indonesia Stock Exchange. The data collection method used purposive sampling. The companies used in this study found 70 companies per year from 2015 to 2017 with a total of 210 observational data. The variables used in this study were family ownership and earnings management. The research model used is the estimation of the use of panel data regression models with data taken from the financial statements of observation companies. There is 1 development model to test the hypothesis used in this study. The results of this study prove that family ownership has an effect on improving the earnings management of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.
KEUANGAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH MAWAR JATIM Have Zulkarnaen; Fatichatur Rachmaniyah
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 14 No 2 (2022): Juli
Publisher : LPPM UNISDA

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

Abstract

ABSTRACT This type of research is quantitative descriptive research. The analysis method used is financial ratio analysis. The results of the study show that: (1) the cash ratio in 2018-2020 is included in the bad criteria because it is still below the predetermined standard, the cash ratio value is 26.06%, 34.73%, 66.56%. (2) the DtAR in 2018-2020 has increased, namely 85.29%, 77.81%, 76.83% with unfavorable criteria. (3) the DtER in 2018-2020 there is quite an increase in the ratio, but it is still in bad criteria. (4) ROA in 2018-2020 fluctuated, namely 2.26%, 5.24%, 3.16% with fairly good criteria. (5) ROE in 2018-2020 fluctuated, namely 18.23%, 30.96%, 13.64% with good criteria. (6) the NPM in 2018-2020 fluctuated, namely 33.75%, 62.06%, 58.47% with very good criteria. The Mawar Jatim needs to increase its cash and should reduce the amount of its debt. ,
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA MAHASISWA UNIVERSITAS ISLAM DARUL ULUM LAMONGAN Have Zulkarnaen; Martha Laila Arisandra; Rifky Ardhana Kisno Saputra
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 3 No 2 (2022): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v3i2.3611

Abstract

The era of the industrial revolution brought a huge impact on the company's lines of business in various parts of the world. This resulted in the development of an increasingly complex and rapid accounting. The process of making financial reports from the process of switching to an integrated computerized system. To harmonize graduate competencies and skills that can be applied in general with the development of increasingly sophisticated accounting technology, activities are carried out using Microsoft Excel applications in the preparation of financial reports. The Microsoft office application is more specific, the Microsoft Excel application was chosen because it combines basic accounting skills, computer applications that are commonly used and an adequate understanding of the English language in accordance with global competency needs.
MANAJEMEN LABA PERUSAHAAN KELUARGA INDONESIA Have Zulkarnaen; Fatichatur Rachmaniyah; Hamidah Hamidah
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3478

Abstract

The purpose of this study is to test whether family ownership has an effect on earnings management in companies listed on the Indonesia Stock Exchange. The data collection method used purposive sampling. The companies used in this study found 70 companies per year from 2015 to 2017 with a total of 210 observational data. The variables used in this study were family ownership and earnings management. The research model used is the estimation of the use of panel data regression models with data taken from the financial statements of observation companies. There is 1 development model to test the hypothesis used in this study. The results of this study prove that family ownership has an effect on improving the earnings management of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.
The Impact Of Covid-19 On Stock Price And Stock Trade Volume (Case Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange) Latifatus Sholikhah; Novi Darmayanti; Have Zulkarnaen
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.06

Abstract

The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out whether there is a significant difference in stock prices and stock trading before and after Covid-19 entered Indonesia (Case Study of Registered Food and Beverages Companies on the Indonesian Stock Exchange). The data for this study were taken 9 months before and 9 months after Covid-19 in Indonesia. Data were processed by paired sample t-test, using SPSS. From the results of the data processing, it shows that there was a significant difference in stock prices before and after the announcement of the first case of Covid-19 in Indonesia. This is indicated by a significance value of 0.011 <0.05. Where stock prices have decreased compared to before the Covid-19 case. Meanwhile, stock trading volume also shows a significant difference. Where the significance value is 0.003 <0.05. The stock trading volume after the announcement showed an increasing value.
STUDI PENERAPAN CRITICAL PATH METODE(CPM) PADA PROYEK PEMBANGUNAN PABRIK SEMEN REMBANG PT SEMEN GRESIK Nurdianto Nurdianto; Martha Laila Arisandra; have zulkarnaen
Pro-fit Vol 13 No 1 (2022): Januari
Publisher : Fakultas Ekonomi

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

Abstract

Tujuan penelitian ini adalah untuk melakukan optimalisasi dalam aspek standar kinerja proyek selama proses pelaksanaan berlangsung yang ditetapkan sedetail mungkin untuk meminimalkan penyimpangan biaya, mutu, waktu dan keselamatan kerja. Data dalam penelitian ini menggunakan data primer dan data sekunder yang diperoleh dari tempat berlangsungnya proyek yang berada di PT Semen Gresik. Data tersebut berbentuk data kuantitatif serta data kualitatif. Pengumpulan data yang dilakukan melalui dokumen, wawancara dan observasi. Teknik analisis data yang digunakan analisis Critical path Method (CPM). Hasil penelitian menunjukkan bahwa CPM dapat diketahui jangka waktu pelaksanaan proyek pekerjaan area limestone crushe rpabrik Semen Gresik dirembang yaitu selama 206 hari
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI Ashari Normala Putri; have zulkarnaen
Pro-fit Vol 14 No 1 (2023): Januari
Publisher : Fakultas Ekonomi

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

Abstract

The Activity Based Costing (ABC) system can provide better costing information and can help management manage the company efficiently and gain a better understanding of the company's strengths, weaknesses and competitive advantages. So that the ABC method can present the cost of production information carefully and accurately for the benefit of management. The purpose of this study was to determine the cost of production at CV. Ulung Gunungsari Baureno Bojonegoro and to determine the effectiveness of HPP using the ABC method when compared to traditional calculations. The analytical method used is descriptive quantitative. The results showed that the HPP calculation using ABC gave higher results than the traditional method on CV.Ulung. the traditional system provides a lower HPP price calculation because the calculation with the traditional system only uses one cost driver so that there is a lot of cost distortion and results in irrelevant HPP calculations. The company should re-evaluate the costing system in determining the HPP.
PENGARUH AKUNTABILITAS, KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Pada OPD Kabupaten Lamongan) Cindy Oktaviyanti; Ana Fitriyatul Bilgies; have zulkarnaen
Pro-fit Vol 14 No 2 (2023): Juli
Publisher : Fakultas Ekonomi

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

Abstract

This study aims to examine the effect of accountability, clarity of budget targets, and budgetary participation on managerial performance in local government agencies in Lamongan Regency. The population in this study were all OPD offices of Lamongan Regency, totaling 21 departments. The sampling technique in this study used purposive sampling method. Data collection techniques in this research by distributing questionnaires to respondents. The questionnaires distributed were 105 questionnaires with a return rate of 89 questionnaires or 84% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 22 program. Based on the results of the study, it was concluded that Accountability had a positive effect on Managerial Performance in Lamongan Regency agencies, Clarity of Budget Targets had a positive effect on Managerial Performance in Lamongan Regency agencies, Budgetary Participation had an effect on Positive on Managerial Performance in Lamongan Regency Institutions. Accountability, Clarity of Budget Targets and Budgetary Participation simultaneously affect Managerial Performance in Lamongan Regency agencies.
PEMBUATAN DAN PENGAPLIKASIAN POJOK BACA SEBAGAI UPAYA OPTIMALISASI GERAKAN LITERASI MEMBACA SISWA SDN I TALUNREJO Have Zulkarnaen; Eva Nur Laily Rohmah; Arba’atus Ainun Nasikha
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 4 No 2 (2023): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v4i2.4791

Abstract

Abstrack The literacy movement for reading in schools is a government program that must be implemented in every school in Indonesia. Reading literacy is a basic ability that must be mastered by students, because by reading students can find various kinds of information and broad insights. However, the reading literacy movement certainly encounters various kinds of obstacles. Therefore, innovative media are needed to support optimizing the reading literacy movement. The application of a reading corner is an innovation that is used to arouse students' enthusiasm for reading literacy movements. This study uses a qualitative descriptive research method using interview data collection techniques, observation and documentation. The purpose of this research is to optimize the reading literacy movement at SDN I Talunrejo. The subjects of this research were the teachers and students of SDN I Talunrejo. The results of the implementation of these activities can be concluded that the application of reading corners helps to foster the enthusiasm of students and teachers in the reading literacy movement. Keyword: Teacher creativity, reading literacy, reading corner Abstrak Gerakan literasi membaca di sekolah merupakan program pemerintah yang harus dijalankan di setiap sekolah yang ada di Indonesia. Literasi membaca merupakan kemampuan dasar yang harus dikuasai oleh siswa, karena dengan membaca siswa dapat menemukan berbagai macam informasi dan wawasan yang luas. Namun, gerakan literasi membaca tentunya menemui berbagai macam kendala. Oleh karena itu dibutuhkan media inovasi untuk menunjang pengoptimalan gerakan literasi membaca. Pengaplikasian pojok baca merupakan suatu inovasi yang digunakan untuk membangkitkan semangat siswa untuk melakukan gerakan literasi membaca. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan menggunakan teknik pengumpulan data wawancara, observasi dan dokumentasi. Tujuan diadakannya penelitian ini guna untuk mengoptimalkan gerakan literasi membaca di SDN I Talunrejo. Subjek penelitian ini adalah guru dan siswa SDN I Talunrejo. Hasil dari pelaksanaan kegiatan tersebut dapat disimpulkan bahwa pengaplikasian pojok baca membantu menumbuhkan semangat siswa dan guru dalam gerakan literasi membaca.
Co-Authors Alfin Rohmatillah Arba’atus Ainun Nasikha Ashari Normala Putri Bilgies, Ana Fitriyatul Cindy Oktaviyanti Eva Nur Laily Rohmah Fatichatur Rachmaniyah Hamidah, Hamidah Latifatus Sholikhah Martha Laila Arisandra Novi Darmayanti Nurdianto Nurdianto Rifky Ardhana Kisno Saputra