scholarly journals Simulasi Perubahan Persyaratan Kredit Dalam Upaya Meningkatkan Laba

2019 ◽  
Vol 11 (2) ◽  
pp. 289-307
Author(s):  
Felina Kusnakhin
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Financial Statements ◽  
Descriptive Study ◽  
Customer Relationships ◽  
Simulation Research ◽  
Business People ◽  
Trade Offs ◽  
Cash Discount ◽  
Research Show

Financial management involves understanding and transferring assets and liabilities of the company, including freedom of use of profits, liability and debt, cash flow and profitability. Meanwhile every strategy exposes business people to trade-offs that present benefits and risks. Selling on credit is one of the strategies that helps companies to increase sales and maintain customer relationships, but on the other hand it presents the risk of billing. This research is intended to provide a solution to the problem of the duration billing.The research method used in this study is a descriptive study method. A research method todescribe the characteristics of people, events, or situations. In this study, the research object in question is CV. Y. The research began with calculating the effect of trade receivables on the company's financial statements, especially on the value of net cash increases. The study continued with a credit simulation of changes in credit terms by setting cash discounts, cash discount periods and payment limits. As for each credit terms of the simulation produces different effects on several costs associated. As for credit terms, too tight credit terms will cause a loss of sales and too loose credit terms will lead to bad expense. The simulation showed that every credit terms will lead to different profit projection. Overall, the results of the simulation research show that every credit terms will increase the profit. Keywords: Credit Terms, Sales on Credit, Profits

ANALISA PEMANFAATAN APLIKASI KEUANGAN ONLINE SEBAGAI MEDIA UNTUK MENGELOLA ATAU MEMANAJEMEN KEUANGAN

2021 ◽  
Vol 5 (2) ◽  
pp. 454
Author(s):  
Yuni Fitriani
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Research Method ◽  
Quantitative Method ◽  
Financial Statements ◽  
Financial Applications ◽  
Personal Finances ◽  
Financial Application

Abstract: The existence of information technology provides many benefits in many aspects of life, especially if we are able to maximize the use of such technology, one of which is the emergence of online financial management applications as a medium to manage or manage finance both personal and business finance. This online financial application makes it very easy to plan budgets and record expenses as well as to make financial statements. In this study, online financial applications include financial applications that help manage personal or individual finances, families as well as businesses such as online financial applications Bukukas, BukuWarung, Keuanganku and Money Lover. The research method used in this study is a semi descriptive quantitative method. Where the purpose in this research is to explain the utilization of online financial applications as a medium for managing and managing finance. Online financial applications such as BukuKas, BukuWarung, FInansialku and also Money Lover proved very useful in managing or managing personal finances or individuals, families and also UMKM well, namely in terms of managing income, expenses, investments, receivables and financial statements. In addition, it is more effective and efficient also in terms of financial management time by using the online financial application.

scholarly journals Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

2020 ◽  
Vol 5 (1) ◽  
pp. 45-51
Author(s):  
Ahmad Kudhori ◽  
Dian Kusumaningrum ◽  
Hedi Pandowo
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Legal Status ◽  
Multiple Case Study ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Report ◽  
Multiple Case

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

scholarly journals The Evaluation of Sport Journalism of Tempo Magazine

2020 ◽  
Vol 22 (1) ◽  
pp. 85-95
Author(s):  
Andi Mulya ◽  
Firmansyah Dlis ◽  
Achmad Sofyan Hanif
Keyword(s):  
Research Method ◽  
Science Curriculum ◽  
Evaluation Research ◽  
Descriptive Study ◽  
Positive Contribution ◽  
Input Process ◽  
Evaluation Theory ◽  
Sports Journalism ◽  
Sport Science ◽  
Research Show

This article referring to Stufflebeam evaluation theory, with four components namely Context, Input, Process, and Product. However, the article will focus on context and input components. Respondents of this study are journalists, editors and those who have covered sports including the editor in chief of Tempo magazine, the Tempo Research and Library Section, and national sports figures. The research method is evaluation research which is a descriptive study that aims to find out the development of sports journalism in Tempo magazine. Program evaluation was arranged to find out activity after activity in planning and writing the journalistic work of the Tempo magazine. Based on the interviews, study of documents and observations. the research show that Tempo magazine is consistent in managing the elemenys on context and input components, thus it has a positive contribution to the development of sport news writing. The research recommends faculty of sport science especially, to embracethe various experience of Tempo magazine in the sport writing, which is believed to ease sport journalistic teaching in accordance with the expectation of faculty of sport science curriculum.

scholarly journals PENGARUH LOAN TO DEPOSITS RATIO, FIRM SIZE DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

2021 ◽  
Vol 2 (2) ◽  
pp. 77-90
Author(s):  
Ng Husin ◽  
Atika Purnamasari
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Research Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Assets ◽  
Research Show

This study aims to examine the effect of loan to deposits ratio, firm size and debt to asset ratio on return on assets in banking companies listed on the indonesia stock exchange 2015-2019. The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from banking companies listed on the indonesia stock exchange which were taken as a sample of 7 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (r2). The results of the research show that (1) Loan to deposits ratio has an effect on return on assets, (2) Firm size has an effect on return on assets, (3) Debt to asset ratio has an effect on return on assets, (4) Simultaneously loan to deposits ratio, firm size and debt to asset ratio has an effect on return on assets.

scholarly journals Analisis Kemampuan Tahsin dan Tahfizh Mahasiswa Matematika, Ilmu Pengetahuan Alam (MIPA) dan Pendidikan Agama Islam (PAI)

2020 ◽  
Vol 5 (1) ◽  
pp. 1-12
Author(s):  
Hamdan Sugilar ◽  
Ujang Dedih ◽  
Cecep Anwar ◽  
Wahyudin Darmalaksana
Keyword(s):  
Teacher Training ◽  
Research Method ◽  
Descriptive Study ◽  
Natural Sciences ◽  
Islamic Education ◽  
Program Unit ◽  
Qualitative Descriptive ◽  
The Subject ◽  
The City ◽  
Research Show

The development of human character and personality, especially students, is one of them through the tahsin and tahfizh programs. This study aims to find out how the tahsin and tahfizh unit program and the ability of tahsin, tahfizh students majoring in Mathematics and Natural Sciences and Islamic Education. This research method is a qualitative descriptive study with the subject of 2015 student research majoring in PAI and MIPA tarbiyah and teacher training faculties in one of the in a college in the city of Bandung.. The results of the research show that the activities of tahsin and tahfizh are managed by the tahsin and tahfizh units of the faculty by involving supervisors and examiners of tahsin and tahfizh, the ability of tahsin and tahfizh of PAI and MIPA students in the good category with an average of 83.51 and tahfizh 84, 16 Students really respond to the existence of the units of tahsin and tahfizh and do not object to the obligation to memorize juz 30 as a condition of the munaqosah exam.Pengembangan karakter dan kepribadian manusia khususnya mahasiswa, salah satunya melalui program tahsin dan tahfizh. Penelitian ini bertujuan untuk mengetahui bagaimana program unit tahsin dan tahfizh dan kemampuan tahsin, tahfizh mahasiswa jurusan MIPA dan PAI. Metode penelitian ini merupakan penelitian deskriptif kualitatif dengan subjek penelitian mahasiswa angkatan 2015 jurusan PAI dan MIPA fakultas tarbiyah dan keguruan salah satu perguruan tinggi di Bandung. Adapun hasil penelitian menunjukkan bahwa kegiatan tahsin dan tahfizh dikelola oleh unit tahsin dan tahfizh fakultas dengan melibatkan dosen pembimbing dan penguji tahsin dan tahfizh, kemampaun tahsin dan tahfizh mahasiswa jurusan PAI dan MIPA pada kategori baik dengan rata-rata tahsin 83,51 dan tahfizh 84,16. Mahasiswa sangat merespon adanya unit tahsin dan tahfizh dan tidak keberatan dengan kewajiban menghapal juz 30 sebagai syarat sidang munaqosah.

scholarly journals RAGAM ALTERNATIF STRATEGI PEMBELAJARAN PAI SELAMA MASA PANDEMI COVID-19 DI SDIT AL-MUNADI MEDAN

2020 ◽  
Vol 1 (2) ◽  
pp. 98-114
Author(s):  
Masruroh Lubis ◽  
Marini Nasution ◽  
Citra Gemilasari ◽  
Fandy Fakhruddin
Keyword(s):  
Qualitative Research ◽  
Learning Strategies ◽  
Learning Process ◽  
Research Method ◽  
Descriptive Study ◽  
Islamic Education ◽  
Offline Learning ◽  
Teachers And Students ◽  
The Impact ◽  
Research Show

This study aims to analyze: 1) The policies implemented by schools in the learning process during the Covid-19 pandemic. 2) Various alternative PAI learning strategies applied by Islamic Education teachers. 3) The impact of various alternative Islamic education strategies during the Covid-19 pandemic. 4) The obstacles to the alternative variety of PAI learning strategies experienced by teachers and students. This research was conducted at SDIT Al-Munadi Medan. The research method used is a qualitative research method, with a descriptive study model. The results of the research show that the policies set at SDIT Al-Munadi Medan during the Covid-19 emergency period continue to carry out learning. There are 2 learning alternatives that are applied, namely offline and online. Offline learning is carried out at school 2 times a week for each student by paying attention to health protocols, and online learning is carried out online based on an internet network. Variety of Alternative Islamic Education Learning Strategies The teacher sends videos of Islamic Education learning materials, and occasionally learns Islamic Education online with video calls and google meet.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Trivena Anastasia Rahantoknam ◽  
Jantje J. Tinangon ◽  
Lidia M. Mawikere
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Financial Management ◽  
Research Method ◽  
Good Governance ◽  
Financial Statements ◽  
Financial Information ◽  
Quality Of Information ◽  
Inhibiting Factor

Financial SIMDA is an application program that is shown to assist Local Government in the area of financial management. The purpose of the implementation of financial SIMDA is to produce financial statements and financial information in a timely, complete, accurate, and reliable manner in accordance with the prevailing provisions and encourage the realization of Good Governance and the implementation of regional financial management based on information technology. The purpose of this research is to analyze the implementation of Financial SIMDA in BKAD of Southeast Maluku Regency. The research method used is descriptive qualitative. The results of the research indicate that in general the staff of BKAD of Southeast Maluku Regency have understood the meaning of financial SIMDA. Factors that have to support implementation of SIMDA financial implementation that is communication, attitude / disposition and bureaucracy structure. Meanwhile, the inhibiting factor is human resources. The quality of information generated by financial SIMDA can be understood, relevant, reliable, and comparable.Keywords : Financial SIMDA,Impplementation SIMDA

scholarly journals ANALISIS PERAN MEDIA SOSIAL DALAM PELAKSANAAN PEMBANGUNAN NASIONAL

2021 ◽  
Vol 5 (2) ◽  
pp. 126-136
Author(s):  
Novliza Eka patrisia
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Research Method ◽  
National Development ◽  
Descriptive Study ◽  
Digital Era ◽  
Use Of Social Media ◽  
The Relationship ◽  
Research Show

This paper is the result of analysis and observation that reviews the use of social media in the form of social networks as a very effective medium for communication and information to convey problems or aspirations of the community, especially for areas that have not been maximally touched by media and are not widely known by the wider community in particular. current regional officials. This paper aims to describe the characteristics of digital societies that use social media. Then, describe the relationship between social media and national development and describe the opportunities and challenges that arise in the digital era. This research method is a descriptive study using qualitative analysis. The results of the research show that national development will be realized well if a social media in the form of social networks is used by the community properly, ethically and can be justified. Therefore the role of local government is very important in informing the community quickly and accurately.

Aseuk Hatong Antara Seni Berkomunikasi dan Teknologi: Studi Fenomenologi tentang Budaya Bertani Ladang Masyarakat Tatar Karang Priangan Kabupaten Tasikmalaya

Metahumaniora ◽  
2017 ◽  
Vol 7 (3) ◽  
pp. 332
Author(s):  
Samson CMS
Keyword(s):  
Rainy Season ◽  
Research Method ◽  
Technology Development ◽  
Appropriate Technology ◽  
Musical Aesthetics ◽  
Research Show

ABSTRAKTidak mampunya kita mendalami pengetahuan asli kita sendiri mengakibatkanterjadinya disharmoni teknologi dengan kebutuhan di lapangan, tidak terkecuali TeknologiTepat Guna (TTG) dalam pertanian ladang. Tujuan penelitian ini adalah untuk mengetahuiperanan Aseuk Hatong dalam tradisi pertanian ladang di masyarakat Tatar Karang PrianganKabupaten Tasikmalaya yang religius Islami, tapi masih mempertahankan tradisi tersebut.Metode penelitian ini menggunakan studi fenomenologi Schutz. Hasil penelitian menunjukkanbahwa 1) Seni berkomunikasi: (kakawihan) dalam tradisi Aseuk Hatong adalah upayaharmonisasi antara petani dengan alam yang sedang kemarau melalui senandung ringan yangkontekstual. 2) Teknologi Tani: (Aseuk Hatong) adalah suatu alat untuk mengolah untuk tanahladang pada musim kemarau yang dibalut dengan estetika musikal sederhana khas petaniladang, hasil pengembangan teknologi yang tepat guna, menyenangkan, inovatif, fungsional,terjangkau, murah, dan ramah lingkungan. Dengan demikian, dapat dirumuskan bahwa TradisiAseuk Hatong di Tatar Karang Priangan merupakan media persuasif bertani di kala ngahuma(berladang) tidak dibarengi musim penghujan. Tradisi Aseuk Hatong juga merupakanpengembangan teknologi yang sangat memperhitungkan kearifan lokal yang berlaku.Kata kunci: aseuk hatong, kawih, komunikasi seni, teknologi tani, pertanian ladangABST RACTOur inability to deepen our own original knowledge results in disharmony of technologywith the needs in the field, including the Appropriate Technology (TTG) in agriculture. It istherefore that in any development it is often not harmonious with the needs of society. Theobjective of the research is to know the role of Aseuk Hatong in the agricultural tradition in theTatar Karang Priangan community of Tasikmalaya Regency whicht is religiously Islamic yetstill maintains the tradition. The research method is Schutz phenomenology study. The resultsof research show that (1) the art of communicating (kakawihan) in Aseuk Hatong tradition isa harmonious effort between farmers and the dry nature through mild, contextual humming.(2) Farm technology (Aseuk Hatong)is a tool to cultivate the soil, plowing the fields during thedry season by wrapping with simple typical musical aesthetics of field farmers as the resultsof appropriate technology development, fun, innovative, functional, affordable, cheap, andenvironmentally friendly. As the conclusion, it can be said that Aseuk Hatong Tradition in TatarKarang Priangan as a persuasive media farming during ngahuma (farming) not accompaniedby rainy season is a technology development that takes into account local wisdom occur.Keywords: aseuk hatong, kawih, art communication, farming technology

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

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