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All Journal JPM17: Jurnal Pengabdian Masyarakat IJEBD (International Journal Of Entrepreneurship And Business Development) Akuntansi'45 EKONOMIKA45 Proceeding of The International Conference on Economics and Business International Journal of Economics and Management Research Journal of Managerial Sciences and Studies Jurnal Sistem Informasi, Akuntansi dan Manajemen
Ruchan Sanusi
Universitas Bhayangkara Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PROGRAM PENGEMBANGAN PEMASARAN UMKM DI DESA KEDUNGREJO, KECAMATAN JABON MELALUI MEDIA SOSIAL Enny Istanti; Ruchan Sanusi
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5089

Abstract

Media sosial adalah alat atau sarana yang dapat diakses oleh semua orang tanpa adanya batasan waktu dan jarak selama terdapat jaringan internet. Adanya media sosial yang mempunyai akses luas, mudah, dan cepat hal ini dimanfaatkan oleh para pengusaha kecil UMKM untuk lebih berani mempromosikan produk-produknya sebagai media pemasaran yang efektif dan efisien. Pesatnya perkembangan UMKM membuat pemanfaatan media sosial juga semakin tinggi. Keberadaan UMKM diharapkan mampu memperluas lapangan kerja, mempercepat proses pemerataan ekonomi, peningkatan pendapatan masyarakat, dan mendorong mewujudkan stabilitas nasional. Pemanfaatan media sosial diharapkan mampu menambah jangkauan pemasaran usaha UMKM. Dengan adanya program Kuliah kerja Nyata Tematik diharapkan kegiatan penyuluhan dan pelatihan tentang pengembangan pemasaran UMKM di Desa Kedung Rejo melalui media sosial dapat memberikan pemahaman kepada masyarakat pentingnya media sosial dalam mengembangkan bisnis sekaligus mengikuti perkembangan zaman dan dapat dimanfaatkan semaksimal mungkin. Kata Kunci : UMKM, media sosial, penyuluhan,pelatihan
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT. KERETA API LOGISTIK Ruchan Sanusi Ruchan Sanusi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 7 No. 1 (2019): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.728 KB)

Abstract

A responsibility accounting is an accounting system which accrued the exitense of responsibility centers in a corporation. This is caused by given authority and how to account it for in written report. The report could be a responsibility report that could use as a analyzing refference of mnagerial performance for each responsibility centers and cost controller. In this case, cost is linked to the manager who have an authority to dispose the resources hence, the resources must be nonfied in currency, so responsibility accounting is a cost controling method which enable management to manage cost. This reearch use qualitative approach. This research also use divining manual study and interview with accounting staff of PT. Kereta Api Logistic to abtain data. From result of research in PT. Kereta Api Logistic, the company have not applied responsibility accounting well enough, this matter an be known based on any qualifications and characteristic which have not been fulfilled. The company also have not implement cost control well, this matter can be seen from analysis for cost variance that have not been done.
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGGAJIAN PADA PT TEMPRINA MEDIA GRAFIKA DI GRESIK Sutopo; Enny Istanti; Ruchan Sanusi; Nurul Iman; Elly Yuniar Nitawati
AKUNTANSI 45 Vol. 3 No. 1 (2022): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.220

Abstract

Setiap perusahaan mempunyai kewajiban terhadap karyawan untuk memberikan gaji sebagai imbalannya, karena gaji merupakan hal yang sangat penting dan bisa mempengaruhi jalannya proses produksi. tujuan dilakukan penelitian ini adalah sebagai berikut: 1. Untuk mengetahui pelaksanaan audit internal pada PT. Temprina Media Grafika, 2. Untuk mengetahui efisiensi dan efektivitas sistem pengendalian internal penggajian pada PT. Temprina Media Grafika. Dan 3. Untuk mengetahui seberapa besar peranan audit internal dalam menunjang efisiensi dan efektivitas sistem pengendalian internal penggajian pada PT. Temprina Media Grafika. Pendekatan yang digunakan adalah pendekatan kualitatif, yaitu pendekatan yang menggunakan data atau informasi yang berupa keterangan yang diberikan narasumber dan hasil pengamatan. Hasil penelitian adalah Pelaksanaan Audit internal pada PT Temprina Media Grafika sudah memadai, dan Keberadaan audit internal sangat berperan dalam menunjang efisiensi dan efektivitas pengendalian intern penggajian pada PT Temprina Media Grafika.
ANALISIS LAPORAN KEUANGAN DENGAN METODE RASIO CAMEL UNTUK MENILAI KINERJA KEUANGAN PADA BANK MANDIRI YANG TERDAFTAR DI OJK Ruchan Sanusi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.425

Abstract

Bank merupakan lembaga keuangan yang berperan penting dalam perekonomian suatu negara, oleh sebab itu diperlukan bank yang sehat. Penilaian tingkat kesehatan suatu bank dapat diukur dengan metode CAMEL sesuai dengan peraturan yang dikeluarkan Bank Indonesia No.6/10/PBI/2004 karena Bank Indonesia merupakan Bank Sentral yang peraturannya mengatur tentang Tingkat Kesehatan Bank. Tujuan penelitian ini adalah untuk mengetahui tingkat Kesehatan Bank Mandiri pada periode 2017-2019. Metode penelitian yang digunakan adalah metode rasio CAMEL (CAR,KAP,NPM,ROA&BOPO,LDR). Hasil penelitian 3 Tahun terakhir setelah diukur dengan standar ketentuan Bank Indonesia yang berlaku didapati rata-rata tingkat kesehatan Bank Mandiri menunjukkan bahwa hasil perhitungan kesehatan keuangan Bank Mandiri tahun 2017 sebesar 69.45, tahun 2018 sebesar 68.86 dan tahun 2019 sebesar 69.33. Dari hasil nilai CAMEL selama 3 tahun terakhir pada tahun 2017-2019 ditunjukkan nilai CAMEL pada tahun 2017-2019 berada pada rentang kriteria 68 - < 80, sehingga dapat dinyatakan bahwa kinerja keuangan Bank Mandiri berada pada predikat Cukup Sehat.
The Role of Financial Statements using the Camel Ratio Method to Assess Financial Performance at BNI Banks Registered at OJK Enny Istanti; Achmad Daengs GS; Ruchan Sanusi; Sutopo Sutopo; RM Bramastyo KN; Syafi’i Syafi’i
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 6 (2022): November 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v5i6.2045

Abstract

Purpuse: The aim is to determine the soundness of Bank Negara Indonesia (BNI in the 2017-2019 period, of which all four are State-Owned Enterprises (BUMN). Design/methodology/approach: The analysis carried out is a qualitative analysis using the CAMEL ratio method (CAR, KAP, NPM, ROA&BOPO, LDR). Findings: The results of the research in the last 3 years after being measured by the applicable standard Bank Indonesia regulations, it was found that the average soundness level of state-owned banks was in the Unhealthy Predicate. State-owned banks should improve their financial performance to increase the title as a healthy or very healthy bank because SOEs are banks that have the largest assets in Indonesia. Practical implications: Increasing the predicate as a healthy or very healthy bank because BUMN is the bank that has the largest assets in Indonesia. Originality/value: This paper is genuine paper type: research paper
PRODUCT EMINENCE, SERVICE AND CUSTOMER TRUST IN CUSTOMER LOYALTY Achmad Daengs GS; Enny Istanti; Ruchan Sanusi; I Gd Wiyasa
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.126

Abstract

This study aims to determine the influence of Product quality. Service quality and Customer trust on Customer loyalty. Where is the independent variable consist of Product quality variable. Service quality variable, and Customer trust variable influences Customer Loyalty variable as the dependent variable. This research was conducted at Enterprise in Surabaya. Methods of data collection in this study is questionnaires filled out by the respondents are consumers of Enterprise that have been bought the blank wedding invitation cards at least twice. Taking sample of 50 respondents in this study using a purposive sampling method.
CUSTOMER VALUE PERFORMANCE, SATISFACTION AND RELATIONAL MARKETING ON PRIORITY CUSTOMER LOYALTY ( Case study of Bank ABC Surabaya Cendana Main Branch Office) Enny Istanti; Achmad Daengs GS; Ruchan Sanusi; Sutopo; RM Bramastyo Kusumo Negoro; Ali Muhdor; Syafi’i
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.128

Abstract

Banking is a service industry that is very important in advancing the economy of a country. The purpose of this study is to determine whether there is an effect of variable customer value, satisfaction and relational marketing on customer loyalty Priority Bank XYZ Main Branch Office Surabaya Cendana. The data used in this study is primary data obtained by distributing questionnaires, using multiple linear regression analysis techniques. There is an influence between the independent variable and the dependent variable, as evidenced by a significant value of 6,328.10-26 <0.05. Partially, the customer value variable (X1) has a positive and significant effect on customer loyalty, the customer satisfaction variable (X2) has a positive and significant effect on customer loyalty and the relationship marketing variable (X3) has a positive and significant effect on customer loyalty. The most dominant variable is the relational marketing variable (X3) because the partial correlation value in the coefficients table is 62.29% greater than the partial correlation value of the other independent variables. customer value variables, customer satisfaction, and relationship marketing simultaneously have a significant effect on verified customer loyalty, customer value variables, customer satisfaction, and relationship marketing partially have a significant effect on proven customer loyalty and relationship marketing variables have a dominant influence on proven customer loyalty the truth. The most dominant variable is the relational marketing variable (X3) because the partial correlation value in the coefficients table is 62.29% greater than the partial correlation value of the other independent variables. customer value variables, customer satisfaction, and relationship marketing simultaneously have a significant effect on verified customer loyalty, customer value variables, customer satisfaction, and relationship marketing partially have a significant effect on proven customer loyalty and relationship marketing variables have a dominant influence on proven customer loyalty the truth. The most dominant variable is the relational marketing variable (X3) because the partial correlation value in the coefficients table is 62.29% greater than the partial correlation value of the other independent variables. customer value variables, customer satisfaction, and relationship marketing simultaneously have a significant effect on verified customer loyalty, customer value variables, customer satisfaction, and relationship marketing partially have a significant effect on proven customer loyalty and relationship marketing variables have a dominant influence on proven customer loyalty the truth.
THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office) Achmad Daengs GS; Enny Istanti; Diana Zuhro; Bramastyo Kusumonegoro; Ruchan Sanusi; Sutini Sutini
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.425 KB) | DOI: 10.55606/ijemr.v1i1.35

Abstract

This study aims to determine the effect of the tax collection and disbursement of arrears of tax on the increase in taxpayer compliance Tax Office Primary Sawahan Surabaya. Model analysis of the data used in this study is to examine the descriptive statistical analysis and provides an overview of how the influence of a letter of reprimand and a letter forced to liquefaction tax arrears and an increase taxpayer compliance in 2010-2012 at the Tax Office Primary Sawahan Surabaya. Based on the results of data analysis using SPSS 16 shows the partial results of hypothesis testing (t-test) or simultaneously (F - test) to prove that the tax collection with a letter of reprimand and a letter has forced, a significant effect on the disbursement of tax arrears with the coefficient of determination shows 46.6%.
THE EFFECT OF RETURN ON EQUITY ON COMPANY VALUE WITH THE INDEPENDENT BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE AS MODERATING VARIABLES Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Sutini Sutini; Ruchan Sanusi; Syafi'i Syafi'i; Sutopo Sutopo; Ali Muhdor; Bramastyo Kusumonegoro
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1283.749 KB) | DOI: 10.55606/ijemr.v1i2.36

Abstract

The purpose of this study was to analyze financial performance as measured by Return on Equity (ROE) on firm value as measured by Tobin's Q as well as to analyze the Corporate Governance mechanism as a moderating variable. The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of audit committee as moderating variable in relationships between financial performance and firm value. The sample of this research is mining firms which are listed on the Indonesia Stock Exchange (IDX) over 2008-2011. The research sample are 10 firms with 39 observations. To analyzed the data using software SPSS ver. 16.0.
THE INFLUENCE OF JOB SATISFACTION AND MOTIVATION ON EMPLOYEE PERFORMANCE CV. OSCAR FURNITURE SURABAYA Fitri Ayuningtyas; Hesti Pandu Widodo; Achmad Daengs GS; Enny Istanti; Ruchan Sanusi
Journal of Managerial Sciences and Studies Vol. 1 No. 3 (2023): December: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sinergi Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v1i3.24

Abstract

This study aimed to clarify wether the variable Job Satisfaction and Work Motivation significant influence on employees performance at CV.OSCAR FURNITURE Surabaya as well as to determine which variables are the dominant influence of the two fariable Job Satisfaction and Work Motivation on the performance of employees at CV. OSCAR FURNITURE Surabaya.The sample of using Census sampling method is directly choosing 30 persons of the employees. The data collection methods that used were interview the parties that involved with the issues being discussed directly and gave questionnaires ti the employees in accordance with the research conducted. The data were analyzed with using Quantitative Methods that using four formulas: Multiple Regression Analysis, T test, F test and the coefficient of determination (R2) test with the aid of SPSS 16.0 software for windows. The results showed that jointly Job satisfaction and work motivation significantly Influence the performance of employees at CV.OSCAR FURNITURE Surabaya. Variable Job Satisfaction and Work Motivation regression coefficientis positive indicates a unidirectional relationship, in other words, Job Satisfaction and Work Motivation will improve the performance of employees at CV.OSCAR FURNITURE Surabaya
Co-Authors Achmad Daengs GS Achmad Daengs GS Achmad Daengs GS Achmad Daengs GS Achmad Daengs GS Ali Muhdor Diana Zuhro Elly Yuniar Nitawati Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Istanti Fitri Ayuningtyas Hesti Pandu Widodo I Gd Wiyasa Laily Kartika Arya Shanti Muhamad Junaidi Muhammad Balafif Nurul Iman Retno Susanti Rina Dewi RM Bramastyo KN RM BRAMASTYO KUSUMO NEGORO Sutini Sutini Sutopo Sutopo Sutopo Sutopo Sutopo Sutopo Syafi'i Syafi'i Syafi’i Syafi’i Syafi’i