Claim Missing Document
Check
Articles

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI TERHADAP PENINGKATAN LABA PADA PT. MARINA MART KENDARI Abdullah, Rudi
JIEM : Journal Of International Entrepreneurship And Management Vol 1 No 01 (2022): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v1i01.146

Abstract

Penelitian ini bertujuan untuk Mengetahui Analisis Sistem Informasi Akuntansi Penjualan Tunai Terhadap Peningkatan Laba Pada PT. Marina Mart Kendari. Populasi yang dijadikan sebagai target penelitian ini adalah penjualan tunai, analisis data yang di guanakan adalah analisis deskriptif. Hasil Penelitian menunjukan bahwa Sistem Penjualan tunai pada PT. Marina Mart Kendari sudah cukup baik. Hal ini dibuktikan dengan: PT. Marina Mart Kendari sudah melibatkan bagian-bagian yang bertanggung jawab dalam tugasnya sehingga dapat dilakukan pengecekkan antar bagian yang terkait. Bagian-bagian tersebut meliputi bagian order penjualan, bagian kas, bagian pengemasan, pengiriman dan bagian keuangan. Dokumen-dokumen yang digunakan dalam Sistem Penjualan tunai pada PT. Marina Mart Kendari meliputi faktur penjualan tunai, kuintansi, bukti setor bank, rekap harga pokok penjualan, dan nota pengiriman. Catatan yang digunakan dalam Sistem Penjualan Tunai pada PT. Marina Mart Kendari yaitu jurnal penerimaan kas, jurnal umum, kartu gudang, dan kartu persediaan. Catatan yang digunakan didistribusikan dengan baik yaitu informasi dalam catatan tersebut didistribusikan sesuai dengan kebutuhan setiap bagian sehingga setiap bagian yang terkait dapat melihat catatan tersebut sesuai dengan wewenangnya. Jaringan prosedur Sistem Penjualan Tunai pada PT. Marina Mart Kendari terdiri dari prosedur order penjualan, prosedur penerimaan kas, prosedur penyerahan barang, prosedur pencatatan penjualan tunai, prosedur penyetoran kas ke bank, prosedur pencatatan penerimaan kas, dan prosedur pencatatan harga pokok penjualan. PT. Marina Mart Kendari telah mempunyai bagan alir Sistem Penjualan Tunai yang telah ditetapkan sesuai dengan tanggung jawab dan wewenang masing-masing bagian. Pembagian wewenang dalam pemberian otorisasi pada sistem penjualan tunai PT. Marina Mart Kendari telah diatur sesuai dengan fungsi masing-masing bagian. Hasil evaluasi sistem akuntansi penjualan tunai pada PT. Marina Mart Kendari sudah cukup baik meskipun masih ada kekurangan dalam sistem akuntansi yang ada yaitu pemilik perusahaan masih bertindak sebagai bagian marketing yang membantu menerima order dari pembeli, sehingga otorisasi untuk bagian marketing tidak hanya dilakukan oleh satu orang saja.
PENDEKATAN METODOLOGIK MATEMATIKA DALAM EKONOMI DAN BISNIS ISLAM Latifah, Eny; Abdullah, Rudi
JIEM : Journal Of International Entrepreneurship And Management Vol 2 No 02 (2023): JIEM : Journal Of International Entrepreneurship And Management
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiem.v2i02.1156

Abstract

The purpose of this research is to find out what approaches exist in mathematics in Islamic economics and business. The research method used is literature by collecting sources from literacy: journals, articles, books and other written works to get the information needed. The results of the study show that mathematics uses a methodological approach: (1) Inductive-Deductive (presentation of material from specific-general examples and vice versa, then it is required to draw conclusions); (2) Informal-Formal; (3) Intuitive-Axiomatic (Intuitive: Thinking instinctively on understanding the mathematical concepts of Islamic economics and business, Axiomatic: understanding concepts by using rules); (4) Analytical-Synthetic (Analytic: how to do mathematics starting from things that are known, Synthetic: Explaining the things that are questionable); (5) Problem Sloving-Posing: using non-routine logarithms in solving, conceptualizing and assuming something to find a solution). (6) Thematic-Realistic; (7) Open-Ended; (8) Constructivism; (9) Spiral; (10) Active Student Learning Methods; and (11) Process Skills.  
PERAN PENYIDIK DALAM PENYELSAIAN TINDAK PIDANA ANAK AKIBAT KETERBATASAN EKONOMI MELALUI RESTORATIS JUSTICE Abdullah, LOD; Pratiwi, ET; Jamil, Jamil; Karim, LM.; Abdullah, Rudi
Jurnal Multidisipliner Bharasumba Vol 4 No 1 (2025): BHARASUMBA : Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v4i1.1358

Abstract

The purpose of the research is to understand the role of investigators in resolving juvenile delinquency due to economic limitations through restorative justice. Dan mengetahui hambatan Penyidik dalam Penyelesaian Tindak Pidana Anak akibat Keterbatasan Ekonomi melalui Restorative Justice. Metode penelitian yang digunakan adalah Penelitian hukum sosiologis yang diterapkan dalam bidang hukum ini (hukum eksperimen). Dengan menggabungkan sumber daya hukum (data sekunder) dengan informasi tangan pertama yang dikumpulkan di lapangan, penelitian hukum eksperimental mencoba mengkaji masalah yang dihadapi. According to legal studies, the best way to write descriptive data is by using a qualitative approach. Analisis data adalah yang mengungkap dan menarik kebenaran sastra. Secara khusus, rincian tentang hukum, aturan, dan kajian ilmiah yang terkait dengan judul ini. Untuk membantu menemukan jawaban atas masalah ini, semua data pertama-tama diambil, diproses, dan kemudian dirilis secara deskriptif. Then, the data that is qualitatively assessed is presented in the form of a systematic explanation.The research results obtained are 1) The Role of Investigators in the Resolution of Juvenile Delinquency Due to Economic Limitations Through Restorative Justice is to bring together the perpetrator and the victim, as well as the parties involved in the case to reach an agreement with the families or facilitators between each family. dan berperan sebagai penengah. 2) Obstacles for Investigators in Resolving Child Criminal Cases Due to Economic Limitations Through Restorative Justice are the perceptions of the parties involved in the case, especially the perpetrator and the victim, and this makes it very difficult for the police to carry out their duties.
ADVOKASI KEBIJAKAN DAN PENDAMPINGAN PENCEGAHAN KEKERASAN TERHADAP ANAK DI LINGKUNGAN SEKOLAH MENEGAH ATAS (SMA) KOTA BAUBAU Abdullah, LOD; Pratiwi, ET; Abdullah, Rudi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 3 No 02 (2024): INCIDENTAL : Journal of Community Service And Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ijcse.v3i02.1362

Abstract

The purpose of this community service is to carry out one of the tasks of the Tridharma of Higher Education and to provide advocacy to students and teachers about the dangers of criminal acts of violence against their students in the school environment, as well as how to report/complain to law enforcement. Overall, community service in the form of policy advocacy and assistance in preventing violence against children at the high school level has a significant impact in creating a safe, healthy, and supportive environment for children's development. This not only reduces the incidence of violence but also contributes to better educational quality.
ANALISIS KINERJA PENDAPATAN ASLI DAERAH YANG DIKAITKAN DENGAN BELANJA DAERAH PADA PEMERINTAHAN KOTA BAUBAU TAHUN ANGGARAN 2017-2021 Abdullah, Rudi
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 01 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i01.124

Abstract

The purpose of this study is to measure the performance of local revenue (PAD) which is associated with the regional expenditure gang of the Baubau City government based on the results of the calculation of the independence ratio, effectiveness ratio, compatibility ratio, and efficiency ratio, during the 2017-2021 fiscal year. quantitative data, quantitative data is data that is measured on a numerical scale, quantitative data in this study is a report on the realization of the Baubau City APBD for the 2017-2021 fiscal year. The data from this study is based on secondary data sources, secondary data is a source of research data obtained through intermediary media or through indirectly in the form of books, records, existing evidence or archives that have been published in general, in this study secondary data in the form of data (PAD) and regional expenditures. The analytical method used is descriptive analysis method using financial ratio analysis.
MANAJEMEN KEUANGAN SYARIAH: PERAN SAKINAH FINANCE Latifah, Eny; Abdullah, Rudi
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.1127

Abstract

The aim of this research is to determine sharia financial management in the sakinah finance model which includes: Income Management, Needs Management, Dream/Desire Management, Surplus/Deficit Management, and Contingency Management in fulfilling sharia maqashid. The research method used is descriptive with a library approach. The results of the research are sharuag financial management using the sakinah finance model in meeting daily needs through family financial management which is dominated by mothers. The role of sakinah finance in fulfilling maqoshid sharia for society can be seen from: (1) as a controller of household expenditure including: education, health, investment and Zakat Infaq Sadaqoh (2) As an evaluation in managing family finances to avoid waste and extravagance. (3) As a good and careful financial planner in meeting the needs of family members.
PRESPEKTIF MAQASHID SYARIAH : PERAN EKONOMI HIJAU DAN BIRU DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS Latifah, Eny; Abdullah, Rudi
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i01.1128

Abstract

Economic governance manages by maintaining and maintaining the use of the environment in a green economy and blue economy which will encourage the government to realize the sustainable development of a country. Research using a descriptive method of this type of literature has the aim of knowing the role of the green and blue economy in realizing sustainable development. The results of the study show that the role of the green and blue economy in realizing sustainable development is (1) realizing community welfare through the approach of partnership, institutional, fisheries and tourism, and entrepreneurship aspects; (2) reducing poverty, carbon dioxide emissions, and ecosystem degradation; (3) increasing human well-being and reducing inequality through activities that do not expose future generations to significant environmental risks and ecological scarcity; (4) "conservation" and "restoration" efforts to preserve the environment with a perspective based on Maqashid Al-shariah to achieve benefit in this world and the hereafter; (5) A green and blue economy capable of strengthening sustainable development as an effort to support national economic resilience.
PEMBELAJARAN MENGGUNAKAN SASTRA TRADISIONAL UNTUK MENINGKATKAN KEMAMPUAN SOSIAL-EMOSIONAL ANAK KELOMPOK A DI TK MELATI Irwan, Irwan; Abdullah, Rudi
PARADIGM : Journal Of Multidisciplinary Research and Innovation Vol 1 No 01 (2023): PARADIGM : Journal Of Multidisciplinary Research and Innovation
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/paradigm.v1i01.374

Abstract

This study aims to: determine the application of learning using traditional literature in Melati Kindergarten; the social-emotional abilities of group B children using traditional literature learning in Melati Kindergarten;The type of research used in this research is qualitative research. The analysis model used is an interactive model. In collecting data, using observation, interviews, and documentation. Data validity tests in this study include credibility and dependability tests. The results of the study stated that traditional literature learning was implemented in the Melati Kindergarten using legends, animal stories, and fairy tales carried out in the initial activities. Legend stories, animal stories, and fairy tales read by teachers can give pleasure to children, develop imagination, the characters in stories can teach children how to behave in social life, and these stories contain values that can develop aspects of child development. At the end of the learning activities an assessment of children's abilities is carried out, the application of traditional literature with the learning steps that have been carried out can bring out and improve children's social-emotional abilities.
PENGARUH MEDIA GAMBAR TERHADAP KEMAMPUAN MEMBACA PERMULAAN ANAK KELOMPOK A DI KECAMATAN WAIKASE TAHUN 2022 Iye, Risman; Abdullah, Rudi
PARADIGM : Journal Of Multidisciplinary Research and Innovation Vol 1 No 01 (2023): PARADIGM : Journal Of Multidisciplinary Research and Innovation
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/paradigm.v1i01.375

Abstract

This study aims to determine the effect of media images on the initial reading ability of group A children at Pembina State Kindergarten, Waikase sub-district in 2022. This study used a quantitative experimental Pre-experimental Design method with a one group pretest-posttest design. The sample in this study were group A children a total of 23 people consisting of 9 boys and 14 girls. Sampling in this study using nonprobability sampling with purposive sampling technique. Analysis techniques include normality test, hypothesis testing and statistical hypothesis. The results of the normality test obtained a significance value of 0.071 pretest and 0.122 posttest more than (>) 0.05 meaning that the data is normally distributed. The results showed that there was a significant effect of the use of media images on the initial reading ability of group A children. It can be seen from the significance value of initial reading ability of 0.000, less than 0.05 (0.000 <0.05) with a t-count value of 18.40 > t table 1.717 which means that the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted there is a significant effect of the use of media images on children's early reading ability
PERENCANAAN TEBAL PERKERASAN LENTUR JALAN DENGAN METODE AASHTO 1993 Idwan, Idwan; Abdullah, Rudi
PARADIGM : Journal Of Multidisciplinary Research and Innovation Vol 1 No 01 (2023): PARADIGM : Journal Of Multidisciplinary Research and Innovation
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/paradigm.v1i01.376

Abstract

Planning Thickness of Road Flexible Pavement Using the Aashto 93' Method. From the background that has been stated, it is necessary to formulate a problem that can be drawn is How to plan pavement thickness by paying attention to pavement design factors AASHTO 1993 method. The purpose of this study was to plan the thickness of flexible pavement using the AASHTO 1993 method on the Education Road, Raha III Village, Katobu District, Muna Regency. Based on the results of the analysis, it can be concluded that in planning the thickness of flexible pavement using the AASHTO 1993 method, several parameters are needed, such as average daily traffic, design age, traffic development, lane and direction distribution factors and standard deviation. From the results of calculations using the AASHTO 1993 method with parameter values that have been obtained from the research results, the thickness of each pavement layer is obtained as follows: 1). Surface Layer (Lasbutag) = 4 cm. 2). Foundation layer (class A crushed stone) = 10 cm. 3). Lower Foundation Layer (Sitru/pitrun class A) = 6 cm.