Claim Missing Document
Check
Articles

Found 9 Documents
Search

Akuntansi dan Laba Rugi dalam Sebuah Pemaknaan: Studi Fenomenologi pada Pedagang Kaki Lima Arwanda, Febry; Aditya, Dimas; Laire, Wahyu Laksana Caesar; Ginting, Rafles
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.593

Abstract

This study aims to reveal the meaning of profit and loss for street vendors in the auditorium area of Tanjungpura University. This study uses a qualitative approach with a phenomenological method. Data were collected through in-depth interviews with ten street vendors who were purposively selected. The results of the study show that the meaning of profit and loss for street vendors is not only determined by the amount of income and expenditure, but also by other factors such as customer satisfaction, social relations, health, security, and self-confidence. Street vendors have different ways of calculating and managing profit and loss, as well as strategies to overcome the risks and challenges they face. This study contributes to understanding the microeconomic phenomenon from the subjective perspective of informal business actors.
Strategi visual branding dalam meningkatkan minat beli ulang Mie Balap Mak Nong di Kota Langsa Aditya, Dimas; Sumarni, Mutia; Sari, Juli Dwina Puspita; Chalil, Rifyal Dahlaway
Journal of Management and Digital Business Vol. 4 No. 1 (2024): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v4i1.851

Abstract

This research aims to determine the visual branding strategy used by Mie Balap Mak Nong to increase buyers' repurchase interest. This method uses field research, which uses a descriptive qualitative approach. The research subjects comprised five community informants, one key informant from the Mak Nong racing noodle business owner and one key informant from an employee. The sampling method uses the snowball sampling technique. Research data sources consist of primary and secondary data. The research results show that Mie Balap Mak Nong has succeeded in developing its products with a visual branding strategy, improving quality, and maintaining authentic taste based on the tastes of modern consumers. Collaboration with Lokerlangsa and utilization of WhatsApp increasing brand visibility. Responsive packaging changes demonstrate a commitment to innovation, illustrating the brand's continued development. Mie Balap Mak Nong's visual branding is important in attracting and maintaining consumer interest.
PENGARUH PEMBERIAN PUPUK HAYATI DAN NPK TERHADAP PERTUMBUHAN DAN HASIL TOMAT DI LAHAN PASANG SURUT SULFAT MASAM DENGAN SISTEM BUDIDAYA JENUH AIR Aditya, Dimas; Basuni, Basuni; Nurjani, Nurjani
Jurnal Sains Pertanian Equator Vol 13, No 3
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jspe.v13i3.81961

Abstract

Tomat (Lycopersium esculentum Mill.) merupakan produk hortikultura yang banyak digemari oleh masyarakat. Penelitian ini bertujuan untuk mendapatkan interaksi dan dosis terbaik dari pupuk hayati dan pupuk NPK terhadap pertumbuhan dan hasil tomat di lahan pasang surut sulfat masam dengan sistem budidaya jenuh air. Penelitian ini dilaksanakan di lahan yang terletak di Desa Kalimas, Kecamatan Sungai Kakap, Kabupaten Kubu Raya, Kalimantan Barat berlangsung pada tanggal 10 Mei "“ 17 Juli 2023. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) Faktorial yang terdiri dari 2 faktor perlakuan dan 3 ulangan. Faktor pertama yaitu pupuk hayati   terdiri dari 3 taraf perlakuan 5, 10 dan 15 ml/L air   dan   faktor kedua adalah pupuk NPK dengan 3 taraf perlakuan 300, 450 dan 600 kg/ha. Data hasil penelitian menunjukkan bahwa pemberian pupuk hayati berpengaruh nyata terhadap variabel berat per buah dan berat buah per tanaman. Serta berpengaruh tidak nyata terhadap variabel tinggi tanaman, diameter batang, berat kering tanaman, volume akar, luas daun, jumlah buah per tanaman. Pemberian pupuk   berpengaruh nyata terhadap variabel berat kering tanaman, berat per buah dan berat buah per tanaman dan interaksi antara pupuk hayati dan pupuk NPK berpengaruh nyata terhadap berat kering tanaman, berat per buah dan berat buah per tanaman. Hasil penelitian menunjukan adanya interaksi antara pupuk Hayati dan NPK terhadap pertumbuhan dan hasil tomat dilahan pasang surut sulfat masam dengan sistem budidaya jenuh air dan pemberian pupuk hayati sebanyak 5 ml/l + NPK 300   kg/ha memberikan hasil terbaik terhadap pertumbuhan dan hasil tomat dilahan pasang surut sulfat masam dengan sistem budidaya jenuh air
PENGEMBANGAN KUALITAS PRODUK GULA GENDING MELALUI INOVASI KEMASAN, LOGO, DAN VARIAN RASA PADA UMKM DESA KEMBANG KERANG DAYA, LOMBOK TIMUR Aulia Putri, Husnianti; Aqshal, Muhammad; Dini, Faras Embun; Wahyudi, Didin; Aditya, Dimas; Juliyardi, Nasrun; Islammya, Nurul; Wahdah, Nurul; Ariani, Sulhan; Ramadani, Wanda Dian
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 7 No. 1 (2024): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v7i1.6059

Abstract

Usaha mikro atau usaha kecil dan menengah (UMKM) merupakan salah satu tulang punggung perekonomian Indonesia. Peran UMKM adalah memenuhi kebutuhan masyarakat akan produk-produk berkualitas unggul, membuka lapangan kerja baru dan meningkatkan pendapatan daerah. Salah satu usaha mikro yang paling menonjol di Desa Kembang Kerang Daya ialah dalam bidang pangan berupa produksi gula gending, namun pendistribusiannya dinilai kurang meluas. Tujuan dari pengabdian ini adalah mengembangkan produk gula gending dalam rangka mewujudkan UMKM naik kelas untuk meningkatkan hasil penjualan dan cakupan pendistribusian. Metode pelaksanaan yang dilakukan berupa observasi, diskusi, praktik, dan dokumentasi. Hasil yang diperoleh dari kegiatan ini ialah perubahan produk menjadi lebih unggul meliputi inovasi kemasan, logo, dan varian rasa guna menambah minat beli konsumen. Dari hasil kegiatan yang dilakukan, diharapkan dapat membuat UMKM Gula Gending Kembang Kerang Daya berkembang lebih pesat lagi sehingga dapat meningkatkan perekonomian desa.
THE PRINCIPLE OF FREEDOM OF CONTRACT IN PROCUREMENT OF GOODS AND SERVICES AGREEMENT BETWEEN COMMITMENT MAKING OFFICER AND PROVIDER (STUDY AT THE OFFICE OF PUBLICS WORK OF SIJUNJUNG REGENCY) Aditya, Dimas; Oktarina, Neneng
UNES Journal of Swara Justisia Vol 3 No 2 (2019): Unes Journal of Swara Justisia (Juli 2019)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the basic principles of contract law is the principle of Freedom of Contract.As the name implies, the principle dictates that private or public individuals and groupsare free to form contracts without any restriction. As free as it is, the principle howeverdoes have some restriction, In the Indonesia Civil Code (Kitab Undang-Undang HukumPerdata) there are some provisions that limits such freedom. Article 1320 of IndonesiaCivil Codes stipulates four conditions to be fulfilled in order an agreement to be valid.Others limitation could come from any other laws and regulations such as the PresidentialRegulation Number 16 of 2018 Regarding The Government’s Procurement Of Goods andServices. The principle of freedom of contract bestows a great number of authorities to theCommitment Making Officer in terms of making procurement agreements with provider.However, such authority doesn’t go as well in practice, breach of contract and abuse ofpower by the officer are some of the common problems in the government’s procurement.This thesis analyzes those problems, specifically that indicates corruption in theprocurements by the Office of Public Work of Sijunjung Regency.
Minimasi Wastedengan Pendekatan Value Stream Mapping Ahmad, Fandi; Aditya, Dimas
Jurnal Optimasi Sistem Industri Vol. 18 No. 2 (2019): Published October 2019
Publisher : The Industrial Engineering Department of Engineering Faculty at Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.424 KB) | DOI: 10.25077/josi.v18.n2.p107-115.2019

Abstract

The problem that occurs in the packaging bottle production process is the amount of waste in it. Therefore, this study aims to make improvements in reducing waste of production time and provide recommendations for managing the production process so that in the future can be used as a reference in the production process optimization. The method used in this study is descriptive analysis conducted by examining the work and activities of an object. The results of the study show that in the production process, there was still a form of waste which, when viewed from the seven waste concept in the lean manufacturing system, there are some of the most dominant wastes such as inventory, waiting, process, overproduction, and defect. After improvement of the current mapping, the waste that occurs such as inventory, process, overproduction, waiting, and defects that occur in the production line reduced from the total lead time of 2.1 days with seven operators to 0.9 days with ten operators. Furthermore, the cycle time value of the current value stream mapping was 120.9 seconds, while the cycle time value of the proposed value stream mapping was 72 seconds. This shows an increase in productivity.
Pengaruh Return On Asset dan Net Profit Margin Terhadap Pertumbuhan Laba dengan Firm Size Sebagai Variabel Moderasi Aditya, Dimas
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3653

Abstract

Sektor Food and Beverage tumbuh pesat di Indonesia karena minat masyarakat terhadap makanan siap saji bahkan mampu bertahan ketika Pandemi Covid-19 berlangsung, sehingga disebut sebagai sektor yang paling tahan krisis. Penelitian ini bertujuan menguji hubungan Return On Asset dan Net Profit Margin terhadap Pertumbuhan Laba, dengan Firm Size sebagai variabel moderasi.). Populasi dalam penelitian ini adalah 34 perusahaan sub sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022. Pengambilan sampel pada penelitian ini menggunakan Teknik Purposive Sampling sehingga sampel pada penelitian ini berjumlah 95 Sampel. Teknik pengumpulan data yang dilakukan adalah pengumpulan data sekunder dari laporan keuangan. Teknik analisis data yang digunakan adalah menganalisis data yang mencakup Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linear Berganda, dan Uji Regresi Moderasi. Temuan menunjukkan Variabel Return On Asset berpengaruh positif signifikan terhadap Pertumbuhan Laba, sementara Net Profit Margin tidak berpengaruh terhadap Pertumbuhan Laba. Firm Size tidak memperkuat hubungan antara Return On Asset dan Net Profit Margin terhadap Pertumbuhan Laba.
The Effectiveness of Tax Reform on Taxpayer Compliance in Digital Age Wijayanti, Adelia; Aditya, Dimas; Hilman, Yusuf Adam
Sultan Journal of Social Sciences and Humanities Vol. 4 No. 2 (2025): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v4i2.1009

Abstract

The rapid advancement of information technology has driven structural transformation in public administration systems, including the taxation sector. In response, the Indonesian government has initiated digital-based tax reform as a strategic effort to improve administrative efficiency, transparency, and accountability, while simultaneously expanding the national tax base. This study aims to evaluate the effectiveness of such digital tax reform in enhancing taxpayer compliance in the digital era, employing a qualitative approach through an extensive review of academic literature and recent policy documents. The findings indicate that the implementation of systems such as e-Filing, e-Billing, e-SPT, and the Core Tax Administration System has positively contributed to simplifying reporting and payment procedures, while also strengthening real-time oversight and control mechanisms. The study underscores the necessity of a multidimensional approach to digital tax policy development—one that not only prioritizes technological innovation but also encompasses institutional capacity-building, public education, regulatory harmonization, and the creation of an inclusive, responsive taxation system that aligns with the evolving characteristics of the digital economy. The effectiveness of tax reform depends largely on an integrated policy ecosystem and the active participation of citizens as central actors within the tax system. Therefore, Indonesia’s digital tax transformation must not only aim to increase revenue collection but also to reinforce fiscal legitimacy and long-term equity
Social Justice and Gender Relations in the Shaping of Cultural Identity and Collective History Puspita, Melati; Aprilia, Cika; Aditya, Dimas
Journal Social Humanity Perspective Vol. 2 No. 3 (2024): Journal Social Humanity Perspective
Publisher : Journal Social Humanity Perspective

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/639110

Abstract

This research paper discusses the ways in which social justice meets gender relations in creating cultural identity and shared history and how they apply to management and organization studies. Using a qualitative methodology, the current study examines the role of narratives about gendered experience in the context of justice and the effect of such narrations on the collective memory and cultural negotiation. Taking the form of pseudo-empirical in-depth interviews and document research, data were collected in a way that would allow researchers to analyze lived experiences as places where historical inequities and cultural identities are constantly created and recreated. The results demonstrate that the narratives on gendered stories play an important role in conceptualizing collective memory, whereas social justice has become a continuous cultural conflict within the institutional and communal activities. In addition, the paper demonstrates that negotiations of cultural identity and gender can become transformative processes ensuring new inclusion and recognition within organizations and society. To the management, the paper postulates that organizations are inseparable in the general cultural and historical processes which influence their institutions and values, leadership styles and policy orientations. Integration of egalitarian principles, somatization with gender and cultural sensitivity are not only an ethical role, but a business imperative to legitimacy and sustainability. The study addresses the role of social justice and gender relations in explaining organizational culture to facilitate the development of more inclusive modes of management capable of embracing the dynamics of cultural identity and historical memory.