scholarly journals Analisis Peranan Anggaran Sebagai Alat Perencanaan dan Pengendalian Biaya Proyek Pada CV. Anugerah Jaya Surabaya

SUSTAINABLE ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 84
Author(s):  
Hakimah Hakimah

Budget is the most important tool in planning and controlling the company to achieve its goals. In implementing the project cost budget compiled by CV. Anugerah Jaya for the project did not carry out analysis of variance, so it is not known what caused the adverse variance to occur. The project cost budget prepared by the company is not used as a basis for evaluating or measuring company performance and besides that the absence of rewards given to job executors and other employees is one of the reasons for the lack of budget control. So it is necessary to analyze the role of the budget as a planning and controlling tool project costs at CV. Anugerah Jaya Surabaya. This research uses a qualitative descriptive approach with a case study method on CV. Anugerah Jaya Surabaya. The data used are obtained from observations, interviews and documentation of internal company data. Using triangulation techniques that combine various data collection techniques and existing data sources to check the validity of the data. The analysis technique used is to analyze the data and compare with the theory in accordance with the existing problems. From the results of this research it can be concluded that the application of the budget as a tool for planning and controlling project costs at CV. Anugerah Jaya is still not running optimally. This is due to no price updates on materials, no rewards and punishments applied to the company, no work implementation reports, no proper variance analysis reports and no follow-up on deviations that occur.Keywords             : Budget; Planning; Controlling; Project Cost; Analysis of Variance. Anggaran merupakan alat yang paling penting dalam perencanaan dan pengendalian perusahaan untuk mencapai tujuannya.Dalam pelakasanaan anggaran biaya proyek yang disusun oleh CV. Anugerah Jaya untuk proyek tidak dilakukan analisis varians sehingga tidak diketahui apa yang menyebabkan varians yang merugikan itu terjadi. Anggaran biaya proyek yang disusun oleh perusahaan tidak digunakan sebagai dasar evaluasi atau pengukur kinerja perusahaan dan selain itu tidak adanya reward yang diberikan kepada pelaksana pekerjaan dan karyawan lain menjadi salah satu sebab kurangnya pengendalian anggaran.Maka perlu dilakukan analisa mengenai peranan anggaran sebagai alat perencanaan dan pengendalian biaya proyek pada CV. Anugerah Jaya Surabaya.Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus pada CV. Anugerah Jaya Surabaya.Data yang digunakan diperoleh dari hasil observasi, wawancara dan dokumentasi data intern perusahaan.Menggunakan teknik triangulasi yang bersifat menggabungkan dari berbagai teknik pengumpulan data dan sumber data yang telah ada untuk memeriksa keabsahan data.Teknik analisis yang digunakan adalah dengan menganalisis data dan membandingkan dengan teori yang sesuai dengan permasalahan yang ada.Dari hasil penelitian ini dapat disimpulkan bahwa penerapan anggaran sebagai alat perencanaan dan pengendalian biaya proyek pada CV. Anugerah Jaya masih belum berjalan secara optimal.Hal ini dikarenakan tidak dilakukan update harga pada material, belum adanya reward dan punishment yang diterapkan pada perusahaan, tidak adanya laporan pelaksanaan pekerjaan, tidak membuat laporan analisis variance dengan tepat dan belum adanya tindak lanjut terhadap penyimpangan yang terjadi. Kata Kunci         : Anggaran; Perencanaan; Pengendalian; Biaya Proyek; Analisis Variance.

Author(s):  
Suparman Suparman ◽  
Achmad Dahlan Muchtar ◽  
Putriyani S. ◽  
Saidang Saidang

This research describes the role of Muhammadiyah organizations in fostering Islamic communities in Enrekang Regency. The problems examined in this paper are focused on the development of Muhammadiyah in Enrekang Regency and the role of Muhammadiyah organizations through the charity of its efforts in fostering the Islamic community in Enrekang Regency. This research is a qualitative descriptive study using historical, sociological, cultural, religious and educational approaches. The instruments used in this study were researchers doing with aids in the form of interview guidelines, cameras and voice recorders. The data analysis technique used is a descriptive data analysis. The results showed that Muhammadiyah association quickly developed branches and branches to all corners of the village, several educational business charities established ranging from paud/kindergarten level to higher education, and the growing number of Muhammadiyah members and sympathizers. The construction of the Muhammadiyah Alliance through branches and branches and charitable efforts in fostering Islamic society slowly shifted the religious attitude of the community coloured by the traditions of Hinduism, animism and dynamism (shirk) to the Tauhid faith.


2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Tri Mulato ◽  
Sudirman Sudirman ◽  
Kamaruddin Kamaruddin ◽  
Iryani Iryani

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.


Wajah Hukum ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Muhammad Badri

This study aims to determine the role of social advisers as a judge's consideration in making decisions on those who are dealing with the law. This research is a normative legal research. Literature study methods such as law. This data analysis technique uses a qualitative descriptive technique. The results showed that the social adviser from the Correctional Center (BAPAS) has an important role for the suspect or defendant, namely children in the trial process, namely accompanying children and then conveying the results of social research to the judge. Community research reports are used for the purposes of investigation, prosecution and trial in cases involving children for judges in making their decisions.


LITERATUS ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 59-65
Author(s):  
Prasetio Ariwibowo

The purpose of this study was to determine youth participation in the Karang Taruna Desa program in terms of program management aspects and to find out the inhibiting and supporting factors of youth participation in the Karang Taruna village program. This research uses a qualitative approach with descriptive methods, data collection techniques carried out by interview, observation, and documentation. The validity of the data used is data triangulation, namely source triangulation. The data analysis technique is qualitative descriptive with the following stages: data collection, data reduction, presentation and conclusion drawing. The results obtained in this study (1) youth participation in the Karang Taruna village program viewed aspects of program management using four stages of participation, namely participation in planning; participation in implementation and participation in utilization; (2) factors that hamper youth participation in the Youth Organization program are limited time from individuals and lack of confidence to channel their potential. While the supporting factors are that individuals have high social awareness or spirit to build community through the Youth Organization program.


2017 ◽  
Vol 1 (1) ◽  
pp. 40-53
Author(s):  
Yuyus Dwi Kusuma Wardana

 Abstrak. Analisa Sistem Pengelolaan Persediaan Barang Dagangan dan Pembelian Barang Dagangan. Peran sebuah sistem dalam perusahaan ialah menyediakan langkah-langkah yang tepat dan yang dibutuhkan manajemen untuk membantu dalam pengambilan keputusan dan sebagai alat pengawasan dan pengendalian terhadap jalannya aktivitas perusahaan. Penelitian ini memiliki tujuan untuk memahami sistem dalam pengelolaan persediaan barang dagangan dan pembelian barang dagangan yang sedang berjalan pada Nagashaki Motor Srengat, dan menganalisis apakah terdapat kelemahan dari sistem yang sedang berjalan. Setelah dilakukan analisis, apabila terdapat kelemahan maka akan dibuat solusi berupa usulan desain sistem secara manual. Penelitian ini adalah penelitian deskriptif kualitatif. Data yang digunakan dalam penelitian ini diperoleh melalui wawancara, pengumpulan dokumen, dan observasi. Berdasarkan hasil penelitian, masalah yang ada dalam sistem pengelolaan persediaan barang dagangaan dan pembelian barang dagangan ialah kurang efektif dan efesien. Dari kelemahan tersebut perlu diperbaiki dengan membuat usulan sistem yang baru, supaya kinerja perusahaan lebih efektif dan efisien. Kata kunci: sistem, persediaan , pembelian Abstract. Analysis of Merchandise Inventory Management System and Purchasing of Merchandise. The role of a system within a company is to provide the appropriate and necessary steps of management to assist in decision making and as a tool of supervision and control over the course of company activity. This study aims to understand the system in the management of merchandise inventory and ongoing merchandise purchases at Nagashaki Motor Srengat, and to analyze whether there are weaknesses of the current system. After the analysis, if there are weaknesses will be made a solution in the form of proposed system design manually. This research is qualitative descriptive research. The data used in this study was obtained through interviews, document collection, and observation. Based on the results of the research, the problems in the inventory management system and the purchase of merchandise are less effective and efficient. From these weaknesses need to be improved by making new system proposals, so that company performance more effective and efficient. Keyword: system, inventory, purchase


2018 ◽  
Vol 1 (3) ◽  
pp. 298
Author(s):  
Kiki Amalia Putri ◽  
Ajeng Nugrahaning Dewanti ◽  
Mohammad Muntaha

<p>Desa Wisata Teritip (Teritip Tourism Village) is one of the new destinations of Balikpapan City which has 12 potential points for tourism, including the potential of site attraction (nature’s beauty) and the potential of event attraction (community culture and tourism activities). However, these potentials has not been utilized and developed optimally by the local community up to now. The development is constrained by the lack of community involvement in managing the tourism village. The purpose of this study was to identify priority tourism potentials to be developed through community-based approaches in order to put the role of the local community as subject and object of the development of the village. This study uses rationalistic approach with a qualitative descriptive method. The analysis technique used to answer the research objectives, are: on the first stage, content analysis was used to analyze the potential tourism attractions to be developed; and followed by the second stage, a descriptive qualitative analysis to identify potential tourism attraction priorities for development by emphasizing the role of local communities.<br />The result obtained is that the three factors of attractiveness: nature’s beauty, community culture and tourism activities, has the potential to be develop through community-based approaches and there are 10 potential tourism priorities to be developed, which covers physical, socio-cultural, and supporting tourism objects.</p>


2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Arsil Tanjung ◽  
◽  
Syaiful Anwar

The theme of this article is about the role of the Ministry of Defense in preparing for national food security, especially the role of the Ministry of Defense through the Strategic Logistics Reserve Agency in anticipation of facing a national food emergency, especially in the context of Sishanta. Currently the Ministry of Defense is in the function of preparing universal defense by directing all national potential which is not yet maximized, especially in preparing the logistic needs for the needs of TNI troops as the core force as well as logistical needs for supporting components and reserve components. In this paper, the author tries to use several theories concerning the Strategic Logistics Reserve Agency program, which include the theory of the role of organization, logistics theory, food security theory and Sun Tzu's theory of war in his book The Art of War and submit proposed solutions to these problems in the Strategic Logistics Reserve Agency framework. The research method used is a qualitative method using secondary data, as well as literature study. The data analysis technique used a qualitative descriptive analysis. This article seeks to identify various problems in implementing Strategic Logistics Reserve Agency at the policy and operational levels. From the research results, there are findings that illustrate that logistics supplies in the face of universal defense are unable to support both the needs of the TNI and the needs of its supporters.


2021 ◽  
Vol 7 (3) ◽  
pp. 293
Author(s):  
Sartina Padju ◽  
Salam Salam ◽  
Zilfa Achmad Bagtayan

Penelitian ini dilakukan untuk mengkaji interaksi para tokoh yang membentuk jalinan hubungan beserta perannya dalam lingkungan alam dalam novel Aroma Karsa Karya Dee Lestari. Tujuan penelitian ini yaitu, 1) mendeskripsikan interaksi manusia dengan lingkungan alam, dan 2) mendeskripsikan peran manusia terhadap lingkungan alam dalam novel Aroma Karsa Karya Dee Lestari menggunakan teori ekokritik sastra dengan memandang karya sastram, manusia, dan lingkungannya adalah aspek hidup yang tidak terpisahkan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik baca, cata, dan teknik riset kepustakaan. Sedangkan teknik analisis data dalam penelitian ini mengindetifikasi bagian-bagian teks kutipan novel berdasarkan indikasi hubungan manusia dengan lingkungan alam, mengklasifikasikan, menganalisis, mendeskripsikan, serta menyimpulkan hasil analisis data. Hasil penelitian menunjukkan gambaran interaksi mengenai beberapa tokoh yang memiliki hubungan khusus dengan alam melalui indra penciumannya dan perjalanan beberapa tokoh yang dimaksudkan melakukan ekpedisi perlindungan tanaman Puspa Karsa dalam novel Aroma Karsa Karya Dee lestari dengan pendeskripsian bahwa manusia dapat memberikan peran berupa hal positif dan negatif pada lingkungan alam.   This research was conducted to examine the interaction of the relationshop-forming figures and their roles in the natural environment in the novel Aroma Karsa by Dee Lestari. The objectives of this study were 1) to describe human interactio with the natural environment, and 2) to describe the role of humans in the natural environment in the novel using literary ecocritical theory by reviewing literature, humans, and their environment as inseparable aspects of life. This study used a qualitative descriptive method, where the data collection techniques used technique of reading, takin notes, and literature study. Meanwhile, the data analysis technique in this study identified parts of the text of the novel excerpts based, on the indication of the human relationship with the natural environment, calculates, analyzes, describe, and concludes the results of the data analysis. The results showed a picture of the ineraction of several figures who had a special relationship with nature through their sense of smell and the journey of several figures who were intended to carry out an expedition to proted the Puspa Karsa plant in the novel Aroma Karsa by Dee Lestari with the description that human can provide positive and negative roles in the natural environment.


2019 ◽  
Vol 1 (2) ◽  
pp. 131
Author(s):  
Canggih Kharisma ◽  
Suyatno Suyatno

This study aims to describe the planting of Discipline character in Bleber 1 Prambanan Sleman Elementary School, which includes the value of disciplinary characters instilled in the school. Student discipline is formed because of the teacher's leadership role that appropriately applies discipline in school. The teacher also has a role as a role model in implementing discipline. This study included qualitative descriptive research. The research subjects were principals, teachers, and students. The object of research is the role of the teacher in instilling student discipline. The technique of collecting data through interviews, observation, and documentation. The data analysis technique uses the Miles and Huberman models which include data reduction, data presentation, and conclusion drawing. The results of the study showed that the planting of the character of the discipline of students at Bleber 1 Elementary School in Prambanan Sleman was well-created. The role of the teacher in instilling student discipline is as a role model and motivator. As a role model the teacher gives an example to students and as a motivator the teacher always gives advice to students. Supporting factors in instilling discipline in the form of giving gifts as appreciation and punishment as sanctions are very instrumental in regulating the pattern and behavior of students so that they are always orderly in carrying out a discipline. The inhibiting factor in instilling discipline comes from students' internal factors. Discipline is important in order to create a comfortable and safe learning environment in schools.


2020 ◽  
Vol 12 (3) ◽  
pp. 240
Author(s):  
Dadi Ginanjar Patradilaga ◽  
Yudha Munahat ◽  
Nuryadi Nuryadi

The research objective was to see the Management of Infrastructure for the Jalak Harupat Stadium Complex. The research subject is the Youth and Sports Agency (BPO). Officials of Dispora, and administrators of UPTD of the Jalak Harupat stadium complex in Bandung Regency, which represent 6 people, 3 administrators of Dispora and 3 administrators of UPTD. The data technique uses the method of observation, interviews, and documentation. The analysis technique uses the Miles and Huberman model, which is called an interactive data analysis technique where data analysis is carried out interactively and continuously until it is complete, so that the data is saturated. The research results are as follows; 1) the development of the Jalak Harupat stadium complex has not been running optimally 2) the Jalak Harupat stadium complex requires a maintenance budget 3) the mobility of supervision in the Jalak Harupat stadium complex is constrained. Based on the various existing problems, the role of the management of youth sports bodies and administrators of the UPTD of the Starling Harupat stadium is very much needed in solving this problem of infrastructure management.


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