Pub Date : 2024-02-13DOI: 10.55606/jupumi.v3i1.2820
Joko Trianto
PT. Joombre indonesia is a company engaged in the field of cable utilization. Wiring harness which is a collection of one or more wires with several parts to conduct electric current also has a diversity of materials, so it is very diverse in the processing process. Each of these companies helps produce products for the purposes of the automotive world such as engine harness, instrument panel, main engine room, door harness, roof harness, floor harness, front harness, rear harness and others. In the course of its production, one of the main tasks that largely determines the process of Quality Control of products that have been approved before being marketed to consumers in order to minimize receiving errors or malfunctions of these products. For that the company needs an application that can repair the damaged production process from Quality Control directly to the production department. Company owners will be able to directly control their production directly. The system is made using a website by collecting research using a waterfall. While the analysis is done by interviewing and surveying the system that is run to get the information needed. The results obtained from this study are that the process reported from failed production from the Quality Control division to the production division becomes faster and is well approved by the company which can directly control and analyze the production as an indicator of production effectiveness and improve the quality control staff according to the product QR Code generated is made differently on each product so as to minimize the recording of existing damage data
PT.Joombre indonesia 是一家从事电缆利用的公司。线束是由一根或多根导线与多个部件组成的集合体，用于传导电流，其材料也多种多样，因此在加工过程中也非常多样化。每家公司都帮助生产用于汽车世界的产品，如发动机线束、仪表板、主发动机舱、车门线束、车顶线束、地板线束、前部线束、后部线束等。在生产过程中，主要任务之一是对已获批准的产品进行质量控制，然后再推向市场销售给消费者，以尽量减少这些产品的接收错误或故障。为此，公司需要一个应用程序，能够修复从质量控制直接到生产部门的受损生产流程。公司所有者将能够直接控制他们的生产。该系统是通过一个网站，采用瀑布式的研究收集方法制作的。分析则是通过访谈和调查系统运行情况来获取所需的信息。研究结果表明，不合格产品从质量控制部门报告到生产部门的过程变得更快，并得到了公司的认可，公司可以直接控制和分析生产，将其作为生产效率的指标，并根据产品改进质量控制人员。
{"title":"PERANCANGAN SISTEM INFORMASI QUALITY CONTROL PRODUK PADA PT. JOOMBRE INDONESIA","authors":"Joko Trianto","doi":"10.55606/jupumi.v3i1.2820","DOIUrl":"https://doi.org/10.55606/jupumi.v3i1.2820","url":null,"abstract":"PT. Joombre indonesia is a company engaged in the field of cable utilization. Wiring harness which is a collection of one or more wires with several parts to conduct electric current also has a diversity of materials, so it is very diverse in the processing process. Each of these companies helps produce products for the purposes of the automotive world such as engine harness, instrument panel, main engine room, door harness, roof harness, floor harness, front harness, rear harness and others. In the course of its production, one of the main tasks that largely determines the process of Quality Control of products that have been approved before being marketed to consumers in order to minimize receiving errors or malfunctions of these products. For that the company needs an application that can repair the damaged production process from Quality Control directly to the production department. Company owners will be able to directly control their production directly. The system is made using a website by collecting research using a waterfall. While the analysis is done by interviewing and surveying the system that is run to get the information needed. The results obtained from this study are that the process reported from failed production from the Quality Control division to the production division becomes faster and is well approved by the company which can directly control and analyze the production as an indicator of production effectiveness and improve the quality control staff according to the product QR Code generated is made differently on each product so as to minimize the recording of existing damage data","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140457761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
An accounting information system is a system used to process financial data into information that is useful for management, planning and decision making for both internal and external users in the company. Accounting information systems have an important role for the long-term success of a company. Kebab Bosman is a company that operates in the F&B (Food and Beverage) sector, a type of business that focuses on the food and beverage sector or in Indonesian it is also called culinary business or business. The purpose of this research is to find out how the accounting system is used at Kebab Bosman. The method used in this research is qualitative, a method that focuses on in-depth observation. The object of this research is Kebab Bosman and the subjects of the research are the parts involved in the accounting system. Data collection techniques use observation and interviews. Based on the research results, it can be concluded that the implementation of the accounting system at Kebab Bosman has not completely gone well. This can be seen from the dual role (dual work) experienced by one of the employees.
{"title":"PENERAPAN SISTEM AKUNTANSI PADA PERUSAHAAN “KEBAB BOSMAN”","authors":"Nurhayati nurhayati, Salma azhar fadhillah, Shafira nuraeni damayanti, Alifa azzahra, Helda putri aryana, O.Feriyanto","doi":"10.55606/jupumi.v3i1.2723","DOIUrl":"https://doi.org/10.55606/jupumi.v3i1.2723","url":null,"abstract":"An accounting information system is a system used to process financial data into information that is useful for management, planning and decision making for both internal and external users in the company. Accounting information systems have an important role for the long-term success of a company. Kebab Bosman is a company that operates in the F&B (Food and Beverage) sector, a type of business that focuses on the food and beverage sector or in Indonesian it is also called culinary business or business. The purpose of this research is to find out how the accounting system is used at Kebab Bosman. The method used in this research is qualitative, a method that focuses on in-depth observation. The object of this research is Kebab Bosman and the subjects of the research are the parts involved in the accounting system. Data collection techniques use observation and interviews. Based on the research results, it can be concluded that the implementation of the accounting system at Kebab Bosman has not completely gone well. This can be seen from the dual role (dual work) experienced by one of the employees.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140502977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-19DOI: 10.55606/jupumi.v3i1.2722
O Feriyanto, Syahrul ramdani, M deva fadilah, Putri asiyah, Iis rahmawati
The accounting information system in the accounting cycle stages is part of the overall accounting information system designed and implemented by the company. An effective accounting information system is also very important for the long-term success of a company. PT. Lapak Niaga Group is a company that operates in the manufacturing sector, namely producing curtains, bed sheets and bed covers. Judging from its business activities, PT. Lapak Niaga Group is a complex business entity so it requires a good accounting information system to support its activities. The purpose of this research is to find out how best to implement the Accounting Information System in the accounting cycle at PT. Lapak Niaga Group runs according to correct procedures. The research approach used in this research is qualitative, with the scope covering PT. Lapak Niaga Group as the object and subject of research are the parts involved in the company's accounting system. The unit of analysis in this research is the implementer of the income accounting system at PT. group trading stall. From this research it can be concluded that the application of the Accounting Information System in the Revenue cycle at PT. Lapak Niaga Group is not yet fully capable. This can be seen from the fact that there are still multiple roles played by several functions in the organization. The most striking dual role is in the accounting department where in the company the cashier functions as cash receiver, recorder and report preparer.
{"title":"PENERAPAN SISTEM AKUNTANSI PADA PT LAPAK NIAGA GROUP","authors":"O Feriyanto, Syahrul ramdani, M deva fadilah, Putri asiyah, Iis rahmawati","doi":"10.55606/jupumi.v3i1.2722","DOIUrl":"https://doi.org/10.55606/jupumi.v3i1.2722","url":null,"abstract":"The accounting information system in the accounting cycle stages is part of the overall accounting information system designed and implemented by the company. An effective accounting information system is also very important for the long-term success of a company. PT. Lapak Niaga Group is a company that operates in the manufacturing sector, namely producing curtains, bed sheets and bed covers. Judging from its business activities, PT. Lapak Niaga Group is a complex business entity so it requires a good accounting information system to support its activities. The purpose of this research is to find out how best to implement the Accounting Information System in the accounting cycle at PT. Lapak Niaga Group runs according to correct procedures. The research approach used in this research is qualitative, with the scope covering PT. Lapak Niaga Group as the object and subject of research are the parts involved in the company's accounting system. The unit of analysis in this research is the implementer of the income accounting system at PT. group trading stall. From this research it can be concluded that the application of the Accounting Information System in the Revenue cycle at PT. Lapak Niaga Group is not yet fully capable. This can be seen from the fact that there are still multiple roles played by several functions in the organization. The most striking dual role is in the accounting department where in the company the cashier functions as cash receiver, recorder and report preparer.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140502783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-08DOI: 10.55606/jupumi.v3i1.2643
Rika hasanah, Siti maryam
Technological advances sharpen competition in the beauty industry and force companies to always innovate to remain competitive. This research aims to analyze digital marketing and brand image on purchasing intentions for Wardah Beauty products. This research uses a survey research model. The research results show that digital marketing and brand image have a significant effect on purchasing intentions. This research also proves that digital-based marketing activities through social media are very effective. This research only focuses on two variables, namely digital marketing and brand image.
{"title":"PENGARUH DIGITAL MARKETING DAN BRAND IMAGE TERHADAP INTENSI PEMBELIAN PRODUK KECANTIKAN EMINA","authors":"Rika hasanah, Siti maryam","doi":"10.55606/jupumi.v3i1.2643","DOIUrl":"https://doi.org/10.55606/jupumi.v3i1.2643","url":null,"abstract":"Technological advances sharpen competition in the beauty industry and force companies to always innovate to remain competitive. This research aims to analyze digital marketing and brand image on purchasing intentions for Wardah Beauty products. This research uses a survey research model. The research results show that digital marketing and brand image have a significant effect on purchasing intentions. This research also proves that digital-based marketing activities through social media are very effective. This research only focuses on two variables, namely digital marketing and brand image.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140512785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-04DOI: 10.55606/jupumi.v2i3.2169
Dede Kurniadi, Maulana Yusuf, Data Jumlah, Karyawan Mahabatullah
The purpose of this research was to find out the application of the principles of Islamic business ethics in increasing entrepreneurship in Mahabatullah, Jambi City, and to find out the efforts to increase the application of Islamic business ethics principles in Mahabatullah, Jambi City. In this study using qualitative methods. Based on the results of the study, the following conclusions were obtained: 1. The application of the principles of Islamic business ethics in increasing entrepreneurship in Mahabatullah City of Jambi uses indicators of Islamic business ethics in general which are the key to success as a businessman, namely honesty in selling good quality goods, building good relations between colleagues as well as being loose and generous. 2. Efforts to improve the application of the principles of Islamic business ethics in Mahabatullah City of Jambi include improving the ethics of employees towards consumers, selling good quality goods, prohibiting the use of oaths, loose and generous, orderly administration and setting prices transparently.
{"title":"Penerapan Prinsip Etika Bisnis Islam Dalam Peningkatan Entrepreunership Pada Galeri Muslim Mahabatullah Kota Jambi","authors":"Dede Kurniadi, Maulana Yusuf, Data Jumlah, Karyawan Mahabatullah","doi":"10.55606/jupumi.v2i3.2169","DOIUrl":"https://doi.org/10.55606/jupumi.v2i3.2169","url":null,"abstract":"The purpose of this research was to find out the application of the principles of Islamic business ethics in increasing entrepreneurship in Mahabatullah, Jambi City, and to find out the efforts to increase the application of Islamic business ethics principles in Mahabatullah, Jambi City. In this study using qualitative methods. Based on the results of the study, the following conclusions were obtained: 1. The application of the principles of Islamic business ethics in increasing entrepreneurship in Mahabatullah City of Jambi uses indicators of Islamic business ethics in general which are the key to success as a businessman, namely honesty in selling good quality goods, building good relations between colleagues as well as being loose and generous. 2. Efforts to improve the application of the principles of Islamic business ethics in Mahabatullah City of Jambi include improving the ethics of employees towards consumers, selling good quality goods, prohibiting the use of oaths, loose and generous, orderly administration and setting prices transparently.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of Profitability, Solvability, Audit Opinion, and Company Age on Audit Delay in Consumer Cyclical companies registered with ISSI in 2019-2021. This study uses secondary data in the form of company annual reports that are the samples in the study and can be obtained from the Indonesia Stock Exchange's website. Samples were taken using a purposive sampling technique, totaling 21 companies. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that Profitability and Audit Opinion can partially have a significant effect on Audit Delay, while Solvency and Firm Age partially have no significant effect on Audit Delay. Then, simultaneously Profitability, Solvability, Audit Opinion, and Company Age can have a significant effect on Audit Delay. The amount of simultaneous influence is shown by the R square value of 19%.
本研究旨在确定盈利能力、可解决性、审计意见和公司年龄对2019-2021年在ISSI注册的消费周期公司审计延迟的影响。本研究使用公司年报形式的二手数据，这些年报是本研究的样本，可从印度尼西亚证券交易所网站获取。样本采用目的性抽样技术，共计 21 家公司。使用的数据分析技术包括描述性统计、经典假设检验、多元线性回归分析和假设检验。研究结果表明，盈利能力和审计意见对审计延迟有部分显著影响，而偿付能力和公司年龄对审计延迟没有显著影响。那么，盈利能力、偿债能力、审计意见和公司年龄同时会对审计延迟产生重大影响。19% 的 R 平方值显示了同时影响的程度。
{"title":"Pengaruh Profitabilitas, Solvabilitas, Opini Audit, Dan Umur Perusahaan Terhadap Audit Delay (Studi Pada Perusahaan Consumer Cyclical Tahun 2019-2021)","authors":"Uin Sulthan, Thaha Saifuddin, Jambi Usdeldi, Jambi Khairiyani","doi":"10.55606/jupumi.v2i3.2134","DOIUrl":"https://doi.org/10.55606/jupumi.v2i3.2134","url":null,"abstract":"This study aims to determine the effect of Profitability, Solvability, Audit Opinion, and Company Age on Audit Delay in Consumer Cyclical companies registered with ISSI in 2019-2021. This study uses secondary data in the form of company annual reports that are the samples in the study and can be obtained from the Indonesia Stock Exchange's website. Samples were taken using a purposive sampling technique, totaling 21 companies. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that Profitability and Audit Opinion can partially have a significant effect on Audit Delay, while Solvency and Firm Age partially have no significant effect on Audit Delay. Then, simultaneously Profitability, Solvability, Audit Opinion, and Company Age can have a significant effect on Audit Delay. The amount of simultaneous influence is shown by the R square value of 19%.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.55606/jupumi.v2i3.2131
Bambang Kurniawan, A. Budianto, Perputaran Kas, Perputaran Piutang, Rentabilitas Ekonomi
The purpose of this study was to determine and analyze the level of cash turnover, accounts receivable turnover, and economic profitability at PT. Argha Karya Prima Industry Tbk. This study uses a quantitative approach. The type of data used is secondary data. The analysis techniques used are hypothesis testing, classical assumption testing, and multiple linear regression. Based on the results of data analysis, it can be seen that: 1) Partially, cash turnover has no significant effect on economic profitability, with the results of data analysis showing that the value of tcount < table (-0.139 < 2.04227). 2) Partially, accounts receivable turnover has no significant effect on economic profitability, with the results of data analysis showing that tcount < ttable (1.974 < 2.04227). 3) simultaneously there is an influence between cash turnover and accounts receivable turnover on economic profitability, with the results of data analysis showing Fcount > Ftable (3.544 > 3.29).
本研究旨在确定和分析 PT.Argha Karya Prima Industry Tbk.本研究采用定量方法。使用的数据类型为二手数据。使用的分析技术包括假设检验、经典假设检验和多元线性回归。根据数据分析结果，可以看出1）部分地，现金周转率对经济利润率没有显著影响，数据分析结果显示，tcount 的值<表（-0.139 < 2.04227）。2）应收账款周转率对经济利润率没有显著影响，数据分析结果显示 tcount < ttable（1.974 < 2.04227）。3）同时存在现金周转率和应收账款周转率对经济盈利能力的影响，数据分析结果显示 Fcount > Ftable（3.544 > 3.29）。
{"title":"Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Rentabilitas Ekonomi Pada PT. Argha Karya Prima Industry Tbk","authors":"Bambang Kurniawan, A. Budianto, Perputaran Kas, Perputaran Piutang, Rentabilitas Ekonomi","doi":"10.55606/jupumi.v2i3.2131","DOIUrl":"https://doi.org/10.55606/jupumi.v2i3.2131","url":null,"abstract":"The purpose of this study was to determine and analyze the level of cash turnover, accounts receivable turnover, and economic profitability at PT. Argha Karya Prima Industry Tbk. This study uses a quantitative approach. The type of data used is secondary data. The analysis techniques used are hypothesis testing, classical assumption testing, and multiple linear regression. Based on the results of data analysis, it can be seen that: 1) Partially, cash turnover has no significant effect on economic profitability, with the results of data analysis showing that the value of tcount < table (-0.139 < 2.04227). 2) Partially, accounts receivable turnover has no significant effect on economic profitability, with the results of data analysis showing that tcount < ttable (1.974 < 2.04227). 3) simultaneously there is an influence between cash turnover and accounts receivable turnover on economic profitability, with the results of data analysis showing Fcount > Ftable (3.544 > 3.29).","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.55606/jupumi.v2i3.2133
Laili Istiqoma, Rafidah, Nurfitri Martaliah
The purpose of this research was to determine the effect of Earning and Likuidity on the Health level of Sharia Commercia Bank for the 2017-2021. That is determine the effect of Return On Asset (ROA), Operational Cost of Operating Income (BOPO) and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR) at Sharia Commercial Bank for the 2017-2021. The research uses a quantitative approach. Sampling was based on purposive sampling, and tested with Classical Assumption Test, F test, T test, Panel Data Regression analysis. The result of the study explain that simultaneously the ROA, BOPO and FDR variables have a significant positive effect on the CAR variable. While partially the ROA variable effects significantly (negative) on the CAR, the BOPO variable effect significantly (negative) on the CAR and the FDR variable effect negative not significant on the CAR.
{"title":"Pengaruh Aspek Rentabilitas Dan Likuiditas Terhadap Kesehatan Bank Umum Syariah Tahun 2017-2021","authors":"Laili Istiqoma, Rafidah, Nurfitri Martaliah","doi":"10.55606/jupumi.v2i3.2133","DOIUrl":"https://doi.org/10.55606/jupumi.v2i3.2133","url":null,"abstract":"The purpose of this research was to determine the effect of Earning and Likuidity on the Health level of Sharia Commercia Bank for the 2017-2021. That is determine the effect of Return On Asset (ROA), Operational Cost of Operating Income (BOPO) and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR) at Sharia Commercial Bank for the 2017-2021. The research uses a quantitative approach. Sampling was based on purposive sampling, and tested with Classical Assumption Test, F test, T test, Panel Data Regression analysis. The result of the study explain that simultaneously the ROA, BOPO and FDR variables have a significant positive effect on the CAR variable. While partially the ROA variable effects significantly (negative) on the CAR, the BOPO variable effect significantly (negative) on the CAR and the FDR variable effect negative not significant on the CAR.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-30DOI: 10.55606/jupumi.v2i3.2132
Nadia Lara, Sapitri Uin, Sulthan Thaha, Saifuddin Jambi, A. A. Miftah, Uin Sulthan, Thaha Saifuddin, Jambi Muhamad, Subhan Uin
The study aims to examine the effect of financing reports on financial performance at Pt Bank Syariah Indonesia Tbk for the 2016-2021 period. The independent variables used are Mudharabah Financing and Ijarah Financing while the Dependent Variables used are financial performance at Pt Bank Syariah Indonesia for the 2016-2021 period. The data used in this research is time series data in the form of Bank Syariah Indonesia's monthly Financial Statements from 2016-2021. So the population and sample are 12 X 6 = 72 samples, the sample is selected using the full sampling method. The analytical method used in this study is simple linear regression processed using SPSS 22 and Microsoft Excel 2016. The results of this study indicate that the independent variable mudharabah financing has a positive and significant effect on financial performance while ijarah financing has no significant effect on financial performance.
本研究旨在考察2016-2021年期间融资报告对印尼Pt Bank Syariah Indonesia Tbk财务业绩的影响。使用的自变量是Mudharabah融资和Ijarah融资，而使用的因变量是2016-2021年间印尼Pt银行的财务业绩。本研究使用的数据是印尼伊斯兰银行 2016-2021 年月度财务报表形式的时间序列数据。因此，总体和样本分别为 12 X 6 = 72 个样本，样本的选取采用完全抽样法。本研究采用的分析方法是简单线性回归法，使用 SPSS 22 和 Microsoft Excel 2016 进行处理。研究结果表明，自变量穆德哈拉巴融资对财务绩效有积极而显著的影响，而伊贾拉融资对财务绩效没有显著影响。
{"title":"Pengaruh Laporan Pembiayaan Terhadap Kinerja Keuangan Bank Syariah Indonesia Periode 2016-2021","authors":"Nadia Lara, Sapitri Uin, Sulthan Thaha, Saifuddin Jambi, A. A. Miftah, Uin Sulthan, Thaha Saifuddin, Jambi Muhamad, Subhan Uin","doi":"10.55606/jupumi.v2i3.2132","DOIUrl":"https://doi.org/10.55606/jupumi.v2i3.2132","url":null,"abstract":"The study aims to examine the effect of financing reports on financial performance at Pt Bank Syariah Indonesia Tbk for the 2016-2021 period. The independent variables used are Mudharabah Financing and Ijarah Financing while the Dependent Variables used are financial performance at Pt Bank Syariah Indonesia for the 2016-2021 period. The data used in this research is time series data in the form of Bank Syariah Indonesia's monthly Financial Statements from 2016-2021. So the population and sample are 12 X 6 = 72 samples, the sample is selected using the full sampling method. The analytical method used in this study is simple linear regression processed using SPSS 22 and Microsoft Excel 2016. The results of this study indicate that the independent variable mudharabah financing has a positive and significant effect on financial performance while ijarah financing has no significant effect on financial performance.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-21DOI: 10.55606/jupumi.v2i3.1211
Analisis Penerapan, Akuntansi Koperasi, Pada Ksp, Wanita Sakinah, Kelurahan Solok, Sipin Kota, Jambi Sri, E. Nofriza, S. Rahayu
SAK ETAP adalah standar akuntansi keuangan yang digunakan sebagai pedoman dalam penyusunan laporan keuangan bagi entitas yang tidak memiliki akuntabilitas publik yang signifikan seperti UMKM dan Koperasi. Penelitian ini bertujuan untuk mengetahui penerapan akuntansi koperasi berstandar SAK ETAP khususnya pada laporan keuangan. Objek penelitian ini adalah KSP Wanita Sakinah yang merupakan salah satu koperasi di Kelurahan Solok Sipin Kota Jambi. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Sedangkan analisis data menggunakan pengumpulan data, reduksi data, penyajian data dan verifikasi. Hasil penelitian menunjukkan pengakuan, pengukuran serta penyajian yang diterapkan KSP Wanita Sakinah telah sesuai dengan SAK ETAP, seperti aset, kewajiban, ekuitas, pendapatan serta beban. Dimana disajikan sebesar nilai nominalnya dan menggunakan akrual basis. Walaupun KSP Wanita Sakinah belum membuat laporan arus kas serta catatan atas laporan keuangan. Kendala terkait penerapan akuntansi koperasi pada KSP Wanita Sakinah adalah kurangnya pemahaman terkait akuntansi koperasi, dimana hal tersebut dikarenakan sumber daya insan yang bukan berasal dari latar belakang pendidikan akuntansi. Solusi dari permasalahan tersebut diantaranya perlu adanya pelatihan bagi pengurus koperasi tentang pencatatan SAK ETAP yang benar pada koperasi dalam penerapan akuntansi koperasi yang sesuai dengan standar.
SAK ETAP 是一项财务会计标准，用于指导中小微企业和合作社等不承担重大公共责任的实体编制财务报表。本研究旨在确定 SAK ETAP 标准在合作社会计中的应用，尤其是在财务报表中的应用。研究对象是位于占碑市 Solok Sipin 村的 KSP Wanita Sakinah 合作社。数据收集技术包括观察、访谈和文献。数据分析采用数据收集、数据还原、数据展示和验证。结果显示，KSP Wanita Sakinah 采用的确认、计量和列报方式符合 SAK ETAP，如资产、负债、权益、收入和支出。其中按面值和权责发生制列报。尽管 KSP Wanita Sakinah 没有编制现金流量表和财务报表附注。KSP Wanita Sakinah 应用合作会计的障碍是缺乏对合作会计的了解，这是由于人力资源不是来自会计教育背景。解决这些问题的办法包括需要对合作社管理人员进行培训，使其了解如何在合作社中正确记录 SAK ETAP，并根据标准应用合作社会计。
{"title":"ANALISIS PENERAPAN AKUNTANSI KOPERASI PADA KSP WANITA SAKINAH KELURAHAN SOLOK SIPIN KOTA JAMBI","authors":"Analisis Penerapan, Akuntansi Koperasi, Pada Ksp, Wanita Sakinah, Kelurahan Solok, Sipin Kota, Jambi Sri, E. Nofriza, S. Rahayu","doi":"10.55606/jupumi.v2i3.1211","DOIUrl":"https://doi.org/10.55606/jupumi.v2i3.1211","url":null,"abstract":"SAK ETAP adalah standar akuntansi keuangan yang digunakan sebagai pedoman dalam penyusunan laporan keuangan bagi entitas yang tidak memiliki akuntabilitas publik yang signifikan seperti UMKM dan Koperasi. Penelitian ini bertujuan untuk mengetahui penerapan akuntansi koperasi berstandar SAK ETAP khususnya pada laporan keuangan. Objek penelitian ini adalah KSP Wanita Sakinah yang merupakan salah satu koperasi di Kelurahan Solok Sipin Kota Jambi. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Sedangkan analisis data menggunakan pengumpulan data, reduksi data, penyajian data dan verifikasi. Hasil penelitian menunjukkan pengakuan, pengukuran serta penyajian yang diterapkan KSP Wanita Sakinah telah sesuai dengan SAK ETAP, seperti aset, kewajiban, ekuitas, pendapatan serta beban. Dimana disajikan sebesar nilai nominalnya dan menggunakan akrual basis. Walaupun KSP Wanita Sakinah belum membuat laporan arus kas serta catatan atas laporan keuangan. Kendala terkait penerapan akuntansi koperasi pada KSP Wanita Sakinah adalah kurangnya pemahaman terkait akuntansi koperasi, dimana hal tersebut dikarenakan sumber daya insan yang bukan berasal dari latar belakang pendidikan akuntansi. Solusi dari permasalahan tersebut diantaranya perlu adanya pelatihan bagi pengurus koperasi tentang pencatatan SAK ETAP yang benar pada koperasi dalam penerapan akuntansi koperasi yang sesuai dengan standar.","PeriodicalId":210957,"journal":{"name":"Jurnal Publikasi Manajemen Informatika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139337823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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