Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Tingkat Likuiditas Pada PT Citra Batam Millenium

Companies that cannot control liquidity can lose the trust of external companies and distributors. Company liquidity can reflect the company’s ability to repay business debt. The main objective of this research is to see whether there is a significant influence between cash turnover and accounts receivable turnover, both partially and simultaneously on the level of liquidity. The sample collection technique uses purposive sampling by determining certain weighted value samples so that the data used have a more representative value and the sample can represent the entire population. In this study using quantitative data in the form of secondary data sources by collecting company report data from 2014 to 2018 in 60 population samples. Researchers used multiple linear regression data analysis methods in order to produce data processing in the form of tables and graphs and conclusions. The results of the SPSS program in study showed partially cash turnover and account receivable turnover there no significant effect on the level of liquidity and the result simultaneous test showed cash turnover and account receivable turnover significant effect the level liquidity.

Download Full-text

Muhammad Iqbal's Creativity Concept And Its Implementation in Students' Psychological Understanding

Journal of Contemporary Islamic Education ◽

10.25217/cie.v1i2.1594 ◽

2021 ◽

Vol 1 (2) ◽

pp. 76-88

Author(s):

Arham Junaidi Firman ◽

Akhmat Noor Syofik ◽

Anis Rahmawati

Keyword(s):

Data Analysis ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Psychological Understanding ◽

The World ◽

Education Today ◽

Secondary Data Sources ◽

Student Data Collection ◽

And Function

The world of education today began to be tarnished because of the frequent encounters of psychic or moral violence so that it is necessary to increase and develop the creativity of educators, especially in understanding the psychological condition of student. This study aims to examine critically and reflectively about the concept of creativity according to Muhammad Iqbal and its implementation in understanding the psychology of student. Data collection in this study was conducted through documentation techniques with secondary data sources as the primary data. Furthermore, data analysis is done through content analysis. The results of the study showed, namely First, the concept of creativity according to Muhammad Iqbal is part of the development of individuality that can be understood by exploring the conception of the nature and function of individuals through education. Second, the implementation of Muhammad Iqbal's concept of creativity in the psychological understanding of learners has a very urgent position in the world of education today.

Download Full-text

Pembelajaran Seni Kaligrafi Berbasis Eksperimen Kimia di Sekolah Dasar Negeri 8 Kawunglarang Rancah Kabupaten Ciamis

Tsamratul Fikri | Jurnal Studi Islam ◽

10.36667/tf.v15i1.702 ◽

2021 ◽

Vol 15 (1) ◽

pp. 69

Author(s):

Siti Sopiah

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Data Collection ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Data Presentation ◽

Analysis Techniques ◽

Three Stages ◽

Secondary Data Sources

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.

Download Full-text

PRAKTEK PEMBAYARAN HUTANG DENGAN BEKERJA PRESPEKTIF FIQH MUAMALAH (Studi Kasus di Jorong Malintang Nagari Lawang Mandahiling Kecamatan Salimpaung Kabupaten Tanah Datar)

JISRAH: Jurnal Integrasi Ilmu Syariah ◽

10.31958/jisrah.v2i2.4333 ◽

2021 ◽

Vol 2 (2) ◽

pp. 41

Author(s):

Putri Handayani ◽

Sulastri Caniago

Keyword(s):

Data Analysis ◽

Data Collection ◽

Qualitative Analysis ◽

Field Research ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Accounts Payable ◽

Analysis Technique ◽

Secondary Data Sources

This study aims to explain the practice of paying debts by working in terms of fiqh muamalah in Jorong Malintang Nagari Lawang Mandahiling, Salimpaung District, Tanah Datar Regency. This research is a field research. The data sources consist of primary data sources, namely 7 people who owe, 7 people who give debts and 1 scholar, while secondary data sources are documentation and books and scientific works related to accounts payable. Data collection techniques that the author uses are interviews and documentation. The data analysis technique that the author uses is descriptive qualitative analysis. This study found that the implementation of debt payments by working carried out by the community in Jorong Malintang Nagari Lawang Mandahiling, Sallimpaung District, Tanah Datar Regency, namely debt and money receivables which was only done verbally without any written evidence. If it is due, but the borrower is unable to pay it and the payment is made by working in the person's field with his wages taken in exchange for the debt. The execution of debts paid by work is included in usury where the debtor takes the excess wages for working money when paying his debts.

Download Full-text

Analisis Pembiayaan Arrum Pada Usaha Mikro Kecil Di Pegadaian Syariah Kota Palopo

JEMMA | Journal of Economic, Management and Accounting ◽

10.35914/jemma.v4i1.588 ◽

2021 ◽

Vol 4 (1) ◽

pp. 38

Author(s):

Arini Lestari Aris ◽

Charisma Ekawaty

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Problem Solving ◽

Data Processing ◽

Secondary Data ◽

Data Sources ◽

Secondary Data Sources ◽

Processing Techniques

AbstrakPenelitian ini bertujuan untuk mengetahui sistem pelaksanaan pembiayaan Arrum pada Pegadaian Syariah Kota Palopo dan memastikan bahwa benar tidak ada unsur riba dalam pelaksanaannya. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan sumber data primer dan sekunder yang diambil dengan wawancara langsung dan observasi, serta dokumen-dokumen pendukung yang ada di Pegadaian Syariah Kota Palopo. Teknik pengolahan data yang digunakan yakni, editing, organizing, dan hasil temuan, sementara untuk analisis data menggunakan pola pikir induktif yang berarti pola pikir yang berpijak pada fakta-fakta yang bersifat khusus kemudian diteliti, dianalisis dan disimpulkan sehingga pemecahan persoalan atau solusi tersebut dapat berlaku secara umum. Hasil temuan yang didapatkan bahwa sistem pelaksanaan yang dilakukan oleh Pegadaian Syariah Kota Palopo telah sesuai dengan syariat islam dan prosedur operasional Pegadaian Syariah dan tidak ada unsur riba di dalamnya.Kata kunci: Pembiayaan, Arrahn (Arrum), Pembiayaan Arrum BPKB AbstractThis study aims to determine the Arrum financing implementation system at the Palopo City Sharia Pawnshop and ensure that there is really no element of usury in its implementation. This type of research is qualitative research using primary and secondary data sources which are taken by direct interviews and observations, as well as supporting documents in the Palopo Sharia Pawnshop. The data processing techniques used are editing, organizing, and findings, while for data analysis using an inductive mindset, which means a mindset that is based on specific facts and then researched, analyzed and concluded so that the problem solving or solution can apply. generally. The findings show that the implementation system carried out by the Palopo City Sharia Pawnshop is in accordance with Islamic Sharia and Sharia Pawnshop operational procedures and there is no element of usury in it.Abstraks dalam bahasa inggis juga diperlukan sebagaimana yang diuraikan sebelumnya.Keywords: Financing, Ar-rahn (Ar-rum), Ar-rum Financing of BPKB.

Download Full-text

Minat Beli Pelanggan Ditinjau Dari Aspek Harga Pada UD. Tunas Baru Kecamatan Bandar Hulu

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v3i2.224 ◽

2020 ◽

Vol 3 (2) ◽

pp. 446-452

Author(s):

Suhartini Suhartini ◽

Debi Eka Putri ◽

Vivi Candra

Keyword(s):

Data Analysis ◽

Quantitative Data ◽

Qualitative Data ◽

Secondary Data ◽

Positive Influence ◽

Research Data ◽

Data Sources ◽

Primary Data ◽

Qualitative And Quantitative ◽

Payment Methods

The purpose of this study was to determine the price picture and customer buying interest at UD. Tunas Baru District Bandar Huluan. Next to determine the effect of prices on customer buying interest at UD. Tunas Baru District Bandar Huluan. The type of data used is qualitative and quantitative data and data sources are derived from primary data and secondary data. Research data were collected by conducting interviews, documentation and distributing questionnaires. Data analysis includes qualitative data analysis and quantitative analysis. The results of the study can be concluded from the total respondents' answers about prices with the dimensions of price affordability, discounted prices, and payment methods to obtain good answer criteria. Then from the total respondents' answers regarding buying interest got high answer criteria. Furthermore, to test the hypothesis it is concluded that there is a positive influence between price on customer buying interest.

Download Full-text

Analisis Penerapan Elektronik Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (E-PBB P2)

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i2.2816 ◽

2021 ◽

Vol 11 (2) ◽

pp. 233-240

Author(s):

Putri Febriana Wijayanti ◽

Elva Nuraina ◽

Elly Astuti

Keyword(s):

Data Analysis ◽

Data Collection ◽

Data Reduction ◽

Asset Management ◽

Research Method ◽

Secondary Data ◽

Data Sources ◽

Regional Government ◽

Analysis Techniques ◽

Secondary Data Sources

This study aims to analyze the application of the Electronic Land and Building Tax in Urban and Rural (E-PBB P2) at the Regional Financial and Asset Management Revenue Agency of Magetan Regency. The research method uses descriptive qualitative. Sources of data used are primary and secondary data sources. Data collection techniques are interviews, observations, and documentation. Data analysis techniques use data reduction, presentation of information data, and concluding. The results of the implementation of E-PBB in Magetan Regency have been maximized from data collection, assessment, determination, billing, payment, and services. Although there are still some obstacles, such as the application network, the system is not optimal and taxpayers' low participation. In terms of income, the increase was not significant. Only the circulation of billed money that went to the Regional Government was faster.

Download Full-text

ANALISIS PENGENDALIAN INTERNAL PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT XYZ

Jurnal Bina Akuntansi ◽

10.52859/jba.v6i2.64 ◽

2019 ◽

Vol 6 (2) ◽

pp. 98-123

Author(s):

Ariyati Ariyati

Keyword(s):

Internal Control ◽

Secondary Data ◽

Operational Definition ◽

Data Sources ◽

Due Date ◽

Accounts Receivable ◽

Analysis Techniques ◽

Internal Control System ◽

Secondary Data Sources ◽

Bad Debt

This research aims to identify and analyze the system of internal control ofaccounts receivable on PT. XYZ to minimize bad debt expense. The researchapproach used is a descriptive that is used by collecting, compiling, classifyingdata that they can find out the clear events regarding the problems that have beenresearch. Operational definition used by the internal control system of accountsreceivable and bad debt expense. The type of data used is qualitative. Primaryand secondary data sources. Data collection techniques used are documentationand interviews. Data analysis techniques used are descriptive. The results of theresearch show that the internal control of accounts receivable PT. XYZ has notbeen done effectively. this is seen from the activity of controlling trade receivablesin the collection results that often pass from the due date. PT. XYZ do not haveinternal audits and have not been effective in using accounting methods to themaximum in an effort to minimize bad debt expense.

Download Full-text

Dinamika Dakwah Komunitas Sahabat Akhirat

Tabligh: Jurnal Komunikasi dan Penyiaran Islam ◽

10.15575/tabligh.v5i4.2108 ◽

2020 ◽

Vol 5 (4) ◽

pp. 443-459

Author(s):

Fitria Nazilatullail ◽

Mukhlis Aliyudin ◽

Asep Shodiqin

Keyword(s):

Data Analysis ◽

Qualitative Analysis ◽

Research Method ◽

Secondary Data ◽

Data Sources ◽

Three Stages ◽

Secondary Data Sources ◽

Descriptive Method

Penelitian ini memiliki tujuan untuk mengetahui lebih jauh mengenai kegiatan dakwah komunitas Sahabat Akhirat di Kabupaten Purwakarta dilihat dari segi bentuk aktivitas dakwah, proses pelaksanaan dakwah dan materi dakwahnya. Penelitian ini menggunakan metode deskriptif dengan mendapatkan sumber data secara premier dan sekunder. Analisis data dengan analisis kualitatif. Hasil penelitian menjelaskan bahwa komunitas Sahabat Akhirat menggunakan bentuk aktivitas dakwah yaitu tabligh, proses pelaksanaan dakwah dilakukan dengan tiga tahapan dakwah yaitu tahap pembentukan dan perkenalan, tahap penataan dakwah dan tahap kemandirian. Materi dakwah yang disampaikan oleh komunitas Sahabat Akhirat mengenai materi akidah, ibadah, akhlak dan untuk tetap selalu membiasakan membaca al-qur’an serta bersedekah. This paper is made with the aim of knowing more about the da'wah activities of the Sahabat Akhirat community in Purwakarta Regency in terms of the form of da'wah activities, the process of carrying out the da'wah and its da'wah materials. This research method uses a descriptive method involving premier and secondary data sources. Data analysis with qualitative analysis. The results of the study explained that the Sahabat Hereafter community uses a form of preaching activity, namely tabligh, the process of carrying out da'wah is carried out in three stages of preaching, namely the formation and introduction stage, the da'wah structuring stage and the independence stage. The da'wah material delivered by the Sahabat Hereafter community is about the material of faith, worship, morals and to always get used to reading al-quran and giving alms.

Download Full-text

Persepsi Masyarakat Hindu Terhadap Keberadaan Pasraman Formal Di Bali

Jurnal Kajian Bali (Journal of Bali Studies) ◽

10.24843/jkb.2020.v10.i01.p11 ◽

2020 ◽

Vol 10 (1) ◽

pp. 235

Author(s):

Ni Komang Sutriyanti

Keyword(s):

Data Analysis ◽

Research Method ◽

Secondary Data ◽

Data Sources ◽

Sampling Techniques ◽

Learning Method ◽

Descriptive Data ◽

Analysis Techniques ◽

Secondary Data Sources ◽

Using Data

This paper aims to analyze the perception of Hindu society on the existence of formal pasraman (Hindu style of education) in Bali. The research method used is namely the type of qualitative research. This research of descriptive data with primary and secondary data sources and the technique of determining informants using purposive sampling techniques. Methods of data collection using observation techniques, interviews, literature studies, and documentation, as well as using data analysis techniques and presentation techniques of data analysis results. The results showed that first, the background of the establishment of a formal pasraman include juridical background, religious, and needs. Second, the learning method uses is catur pramana learning method. Third, the perception of Hindu society on the existence of formal pasraman is still low due to a lack of understanding as a whole, therefore it is necessary to socialize the existence of formal pasraman.Keywords: perception, learning methods, catur pramana, formal Hindu pasraman

Download Full-text

PENGARUH DIMENSI CUSTOMER VALUE TERHADAP KEPUASAN PELANGGAN TRANSMART BANJARMASIN

INOVATOR ◽

10.32832/inovator.v8i1.2503 ◽

2019 ◽

Vol 8 (2) ◽

pp. 25

Author(s):

Aris Setia Noor ◽

Berta Lestari

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Quantitative Data ◽

Customer Value ◽

Secondary Data ◽

Sampling Technique ◽

Data Sources ◽

Qualitative And Quantitative ◽

Analysis Techniques ◽

Regression Methods

This research was conducted to analyze the effect of customer value dimensions on TransMart customer satisfaction in Banjarmasin. The customer value variables used are value outcomes, process value and enjoyment shopping.�� The type of research used is descriptive quantitative. The type of data used is qualitative and quantitative data, while the data sources are primary and secondary data. The population of this study is customers who shop at TransMart Banjarmasin. The sampling technique carried out for this study was determined intentionally. The number of samples taken is 30 customers. The technique of collecting data through observation and questionnaires. Data analysis techniques are carried out using multiple linear regression methods.

Download Full-text