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All Journal SCAN Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Efektor JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Manajemen JAIM (Jurnal Abdi Masyarakat) Jurnal ABDINUS : Jurnal Pengabdian Nusantara CAHAYA AKTIVA Jurnal Pengabdian UNDIKMA Jurnal Abdimas Akademika International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Masyarakat As-salam INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Penelitian Pendidikan Indonesia

Subagyo, Subagyo

Fakultas Ekonomi Bisnis Universitas Nusantara PGRI Kediri

Author-ID : 685161

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH BEA BALIK NAMAKENDARAAN BERMOTOR KOTA KEDIRI TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA TIMUR Vida Windita Putri; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

The increasing number of residents in the city of Kediri, it is assumed or considered the number of needs for motor vehicles will increase. With the increase in the number of motor vehicles, it can be considered that the amount of Transfer Fee of Motor Vehicle of Kediri will increase. Based on these studies the authors are interested in conducting research on the Effect of Title Behavior of Motor Vehicles of Kediri on Local Revenue East Java Province. Based on the research, the purpose of this research is to know the development and influence of title transfer of motor vehicle of Kediri City and East Java Province Original Revenue. This research was conducted at the East Java Regional Revenue Service and Technical Implementation Unit of East Java Province Revenue Service. Sources of data in this study using secondary data and using the type of quantitative research with data collection methods used are literature study and documentation. While the method of data analysis using descriptive statistical analysis and statistical analysis. Based on the result of this research, it can be concluded that the development of Transfer of Motor Vehicle Title Tendency tends to be unstable even though the development of East Java Provincial Revenue tends to increase, while the influence of Transfer of Motor Vehicle Title to Regional Revenue of East Java Province is not significant. It is advisable that the government, particularly the Implementation Unit of the East Java Province Revenue Service, should pay more attention to the transfer of ownership of motor vehicles from each taxpayer in order to increase the revenues of Vehicle Transfer of Title of the Kediri Motor Vehicle so that the increase of revenue can increase income in the Province. Keywords: Development, Receipts, Income, Influence of Transfer of Motor Vehicle Title Fee.

ANALISIS PERHITUNGAN PERSEDIAAN BAHAN BAKU DENGAN METODE FIFO DAN AVERAGE ( STUDY KASUS PADA UMKM AAM PUTRA KOTA KEDIRI ) TAHUN 2019 Dewi Lestari; Subagyo Subagyo; Arthur Daniel Limantara
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

This research is motivated by problems related to recording in inventory where the company still uses manual recording not according to SAK, so that the recording of supplies is more effective, AMM PUTRA companies can implement inventory recording using the FIFO and Average methods. This study will apply inventory assessment using the FIFO and Average methods to determine whether there is an influence in the calculations using the FIFO and Average methods. To obtain the theoretical basis and field research is to obtain data through direct research to the research object, namely UMKM AAM PUTRA Kediri. Data collection methods used in research are observation, interview and documentation. The results of this study companies are more appropriate to use the Perpetual FIFO method and the periodic FIFO than the Average method of calculating the value of inventory, because the final inventory value of the FIFO method is greater than the Average method. The FIFO method will provide a lower cost of goods sold than the Average method, but the FIFO method provides a larger net profit than the Average method.Keywords: Stock, FIFO (First In First Out), Laverage

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT.INDOFOOD SUKSES MAKMUR TBK Gita Eliya Cahyani; Subagyo Subagyo; Andrea Gideon
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.75

This study aims to determine and examine the effect of cash turnover and receivable turnover on profitability at PT. Indofood has prosperous success. This study uses the population of all financial reports (quarterly) PT. Indoodood Sukses Makmur TBK listed on the Indonesia Stock Exchange (IDX) for the period 2010-2017. Based on predetermined criteria, 32 samples were obtained.The data analysis technique used is multiple regression analysis and with the help of SPSS version 16.0. in this study experienced the disposal of outlier data in order to be able to normal distribution and disposal of Company Size variables as the cause of multicollinearity.Test results show that the Cash Turnover variable (X1) has a significant negative effect on ROA while the Receivable Turnover variable (X2) has a significant positive effect on ROA. The probability value of the Cash Turnover variable (X1) is 0.569 against ROA. Receivable Turnover (X2) has a significant positive effect on ROA. With the probability value of the Receivable Turnover variable is 0.001 against ROA assuming the value of the other variables remains constant. This shows that if the Receivable Turnover is high, then ROA will increase. And F Test results show that cash turnover and receivable turnover have a simultant effect on profitability that is 0.02. Keywords: ROA, Cash Turnover, Receivable Turnover

ANALISIS PENGARUH RASIO ASSET TURNOVER DAN RASIO PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK PADA TAHUN 2012– 2016 Ragil Ayu Setyaningrum; Subagyo Subagyo; Wahyu Suhardono
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.80

This study was made with the aim to determine the effect of Asset Turnover ratio, profitability on stock returns on mining companies listed on the Indonesia Stock Exchange. So that it is expected that the results of elite pension can contribute to mining companies especially in taking a policy. Data analysis techniques in this study using Multiple Regression Analysis, Determinant Coefficients, Simultaneous Test (F), Partial Test (T). The population in this study is 9 mining companies that have financial data during 2012-2016. The results of this study indicate that: Partially the activity ratio has no effect on stock returns, partially profitability ratios have a significant effect on stock returns and simultaneously activity ratios and profitability ratios affect the stock returns of mining companies listed on the stock exchange in 2012-2016. Keywords: Asset Turnover Ratio, Profitability, and Stock Return.

Penilaian Kepuasan Konsumen ditinjau dari Kualitas Produk, Lokasi dan Kualitas Pelayanan pada Depot Leko Tulungagung Gesty Ernestivita; Arizky Saputro; Subagyo Subagyo
CAHAYA AKTIVA Vol 11, No 1 (2021): MARET 2021
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v11i1.130

The competitive condition of the culinary world is currently weakening, this is due to various factors affecting economic activity, one of which is influenced by the Covid 19 pandemic. Depot Leko Tulungagung is one type of business that produces food products that also struggle to exist during the pandemic. Ideally, consumers who buy food get a sense of satisfaction, both in terms of product quality (food), location, and service. The purpose of this study was to analyze and determine: the significant influence between product quality on customer satisfaction Depot Leko Tulungagung (2) the significant effect between location on customer satisfaction Depot Leko Tulungagung (3) significant influence between service quality on customer satisfaction Depot Leko Tulungagung (4) significant influence between product quality, location, and service quality on customer satisfaction Depot Leko Tulungagung. The approach in this study uses a quantitative approach with causal research techniques. The data collection by distributing questionnaires. The sample used was 40 respondents. The sampling technique used is incidental sampling technique. The data analysis technique used multiple linear regression analysis with SPSS for windows version 23 software. The conclusions of this study are (1) There is a partially significant effect between product quality and consumer satisfaction at Depot Leko Tulungagung. (2) There is a partially significant effect between locations on customer satisfaction at Depot Leko Tulungagung. (3) There is a partially significant influence between service quality and customer satisfaction at Depot Leko Tulungagung. (4) There is a significant effect simultaneously between product quality, location, and service quality on customer satisfaction at Depot Leko Tulungagung. Keywords: Product Quality, Location, Service Quality, Customer Satisfaction.

IMPLEMENTASI PENGGUNAAN SISTEM INFORMASI AKUNTANSI UMKM DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0 Eny Tiara Rahmawati; Subagyo Subagyo; Dwi Budiadi
CAHAYA AKTIVA Vol 9, No 2 (2019): SEPTEMBER 2019
Publisher : POLITEKNIK CAHAYA SURYA

The presence of an Accounting Information System for Micro, Small, and Medium Enterprises (MSMEs) is one of the means to compile various reports that are indispensable for MSMEs to produce efficient and valid reports. The purpose of this research is to be able to find out the results of the implementation of an Accounting Information System in the era of the industrial revolution 4.0 on ikat weaving. This research only uses one respondent, namely AAM Putra Kota Kediri.This type of research conducted using case studies. In the method of data collection, this study uses interviews, observation, and documentation. Data analysis method used by the writer is descriptive analysis method with a qualitative approach.The results of data analysis and discussion of this study indicate that the aplication and readiness of the use of SIA is still not in line with the industrial revolution. Starting from recording the sales system and also the purchase. This study also shows the lack of employees or accounting department personnel in recording their books, due to lack of human resources and capital resources.Keywords: Accounting Information Systems, MSMEs, Industrial Revolution 4.0

PENGARUH EARNING PER SHARE DAN DIVIDEND PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Pada Perusahaan yang Terdaftar di Indeks LQ 45 Periode 2013-2016) Tri Yuwono; Subagyo Subagyo; Andrea Gideon
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.77

This study aims to examine the influence of earning pershare and dividend per share,to the stock price. Thestock price coefficient is measured by the result of regression slope between cummulative abnormal return and unexpected earnings. The population of this study are companies that are listed on LQ 45 Index in 2013-2016. Based on purposive sampling method, the total obtained samples are 17 companies.The source of data are taken from annual reports of companies that are listed on Indonesia stock exchange in 2013-2016. The data analysis method is using multiple linear regression with SPSS 16. software application.The result of this study found that earning per share and devidend per share have significant positive effect to the stock price coefficient partially or simultaneously.Keywords : earning per share, dividend per share, LQ45 index, stock price.

Harga, Fasilitas dan Kualitas Pelayanan sebagai Penunjang Kepuasan Pengunjung Kolam Renang Tirtayasa Kediri Gesty Ernestivita; Subagyo Subagyo
CAHAYA AKTIVA Vol 10, No 1 (2020): MARET 2020
Publisher : POLITEKNIK CAHAYA SURYA

The swimming pool is one of the entertainment and vacation facilities that is favourites destination by almost people. This tourism industry is quite developed in Kediri. People who have business in this aeea are competing to improve their facilities and service quality and provide the best prices for visitors in the midst of the intense competition in the swimming pool industry in Kediri, which amounts to dozens. This study aims to analyze the effect of price, facilities and quality both partially and simultaneously on the satisfaction of visitors to the Pool Tirtayasa Kediri. This research is a causality research with a quantitative approach. Pupulation in this research are all visitors of Tirtayasa Kediri Swimming Pool, while the sample is determined by 40 visitors using random sampling. Data were collected using a questionnaire, then analyzed using multiple regression analysis. The results showed the price, facilities and quality of service both partially and simultaneously had a significant effect on visitor satisfaction at the Tirtayasa Swimming Pool in Kediri City. Keywords: Price, Facilities, Service Quality, Visitor Satisfaction

PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA KEDIRI Nindya Dana Charisma; Subagyo Subagyo; Moh. Zuhri Fathoni
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Revenue can be derived from local revenues, local revenues arising from the distribution of local revenues, financial balancing funds between the central government and local governments, regional lending and other regional revenues.The purpose of this study is to know the entertainment tax in the City of Kediri, to know the influence of entertainment tax on the original revenue area in the city of Kediri. The data source obtained by the writer is the secondary data. The type of research used is descriptive quantitative.Data obtained from literature study and documentation.Data analysis method used in this research is descriptive analysis, correlation analysis, linear regression test and test.From the result of this study there is a significant income from entertainment taxes for the local revenue in the city of Kediri in 2012-2016.The entertainment tax on the local income in Kediri has a very high relationship, the higher revenue of the entertainment tax, the higher income the local revenue in Kediri and the lower revenue of the entertainment tax, the lower income of the original income of Kediri. Keywords: Entertainment tax, Local Revenue.income

ANALISIS PERHITUNGAN METODE COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL RUMAH PADA PT. PURNI MEKAR PERKASA JAYA Rudi Hermanto; Subagyo Subagyo; Mas Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v8i2.73

This study aims to determine the calculation of the cost plus pricing method in determining the selling price of houses at PT. Purni Mekar Perkasa Jaya. So that it is expected that the results of this study can contribute to the company and become a consideration especially in taking policy. Data analysis techniques in this study using Quantitative Descriptive Analysis. The object of this research is PT. Purni Mekar Perkasa Jaya is engaged in housing developers.The results of this study indicate the calculation of the cost plus pricing method in determining the selling price of a house at PT. Purni Mekar Perkasa Jaya experienced a difference in the difference from the calculation of the company method. Due to the difference in costing from the start and some costs that are not taken into account in the preparation of the cost of production, namely office costs and building depreciation costs. Determination of selling prices that are less comprehensive and result in some costs that have not been included in determining the selling price, namely sales fees and general and administrative costs. Keywords: Cost Plus Pricing, House Selling Prices.

Co-Authors Alif Utama, Muh. Sandyoga Andrea Gideon Andrea Gideon Arizky Saputro Arthur Daniel Limantara D.Iwan Riswandi Daniel - Swanjaya Dewi Lestari DIAH AYU SEPTI FAUJI Dodi Kusuma Hadi Soejoko Dwi Budiadi E. Susy Suhendra Ellis Susmawati Ema Hakimah Eny Tiara Rahmawati GESTY ERNESTIVITA Gita Eliya Cahyani HERY PURNOMO Ika Nur Fitriani Iwan Harsono Jatmiko Wahyu Nugroho Luluk Nur Hidayah M. Anas Mas Wibowo Andoko Mas Wibowo Andoko Moch. Wahyu Widodo Mochamad Muchson Moh. Zuhri Fathoni Nindya Dana Charisma Nurin Eva Yanti Ragil Ayu Setyaningrum Rino Sardanto Rr. Forijati -, Rr. Forijati Rudi Hermanto Samari Samari Sigit Wisnu Setya Bhirawa Sri Aliami Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Sulastri Andayani Tri Winarsih Tri Yuliani Tri Yuwono Vida Windita Putri Wahyu Suhardono Wahyuni Trisnaning Wibowo Andoko

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