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Strategi Pengembangan Berbasis Inovasi Nilai Produk Seafood Crispy Menggunakan Quality Fuction Deployment Amar, Siti Salama
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 1 (2019): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

This research was conducted to design a business strategy of crispy seafood SMEs, especially in Pamekasan Madura, in order to improve product competitiveness. The product development strategy was analyzed using Quality Function Deployment (QFD) which was subsequently integrated with Blue Ocean Strategy (BOS) in a four-step analysis framework (ERRC Grip), in order to obtain highly competitive products and get out of red ocean competition. This study collected data with interview techniques on crispy seafood IKM and questionnaires involving 180 respondents. From the respondents' evaluation of 17 indicators of customer satisfaction, only 7 indicators exceeded customer expectations. Through the planning matrix, indicators of satisfaction (customer requirements) are identified into 9 technical requirements (responses) and result in an increase in product quality that must be considered and prioritized crispy seafood IKM outlined in the HoQ Matrix. The four biggest priorities for increasing the competitiveness of crispy sea seafood products are market reach, packaging design, quality of supporting materials and prices. All response techniques then analyzed using ERRC Grip, which can be used as a guideline for SMEs in conducting business and out of the competition for the red ocean to blue ocean

Strategi Pengembangan Berbasis Inovasi Nilai Produk Seafood Crispy Menggunakan Quality Fuction Deployment Siti Salama Amar
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 6, No 1 (2019): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v6i1.3049

This research was conducted to design a business strategy of crispy seafood SMEs, especially in Pamekasan Madura, in order to improve product competitiveness. The product development strategy was analyzed using Quality Function Deployment (QFD) which was subsequently integrated with Blue Ocean Strategy (BOS) in a four-step analysis framework (ERRC Grip), in order to obtain highly competitive products and get out of red ocean competition. This study collected data with interview techniques on crispy seafood IKM and questionnaires involving 180 respondents. From the respondents' evaluation of 17 indicators of customer satisfaction, only 7 indicators exceeded customer expectations. Through the planning matrix, indicators of satisfaction (customer requirements) are identified into 9 technical requirements (responses) and result in an increase in product quality that must be considered and prioritized crispy seafood IKM outlined in the HoQ Matrix. The four biggest priorities for increasing the competitiveness of crispy sea seafood products are market reach, packaging design, quality of supporting materials and prices. All response techniques then analyzed using ERRC Grip, which can be used as a guideline for SMEs in conducting business and out of the competition for the red ocean to blue ocean

ANALISIS STANDAR OPERASIONAL PROSEDUR PEMBERIAN KREDIT PADA ANGGOTA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) BHINNEKA KARYA PAMEKASAN Siti Salama Amar
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Giving credit is a cooperative effort of the most fundamental so that cooperatives need to provide an assessment of the customers who apply for credit loans, with an element of risk and uncertainty this causes is required a credit security. Standard Operating Procedure includes lending a Cooperative Credit Public Policy (CTP) of the cooperative, which among other things contains Precautionary Principle, Organizations and Credit Management, Credit Approval Policy, Development and Supervision, Management of Non Performing Loans. The focus of research into the main study, namely: how Standard Operating Procedure crediting at KPRI Member Bhineka Pamekasan work is already in line with Law No. 96 / Kep / M.KUKM / IX / 2004 Article 15. This study uses a qualitative approach with descriptive, the sample in this study was a sample intended or purposive sampling with the following criteria: (1) member who regularly deposit mandatory dues and principal, (2) members who are doing principal loan during the study period. The results of this study indicate that the lending procedures in KPRI Diversity Works Pamekasan are in accordance with Standard Operating Procedures established by KPRI Unity Works Pamekasan. But to guarantee such loans BPKB in KPRI Diversity work is not obliging as collateral. SOP should in KPRI Diversity work is to follow the SOP issued by Menperindangkop 2004.

PERLAKUAN AKUNTANSI PENYUSUTAN AKTIVA TETAP SEBAGAI DASAR PENENTUAN PENGHASILAN KENA PAJAK DALAM LAPORAN KEUANGAN FISKAL PADA PKP-RI KABUPATEN PAMEKASAN Siti Salama Amar
JURNAL MAKRO MANAJEMEN Vol 2, No 20 (2015): MAKRO
Publisher : JURNAL MAKRO MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.153 KB)

Biaya penyusutan merupakan biaya yang dapat dikurangkan untuk tujuan perhitungan pajak penghasilan. Semakin besar biaya penyusutan tersebut, maka semakin rendah pajak penghasilan yang harus dibayarkan perusahaan. Tujuan dari penelitian ini adalah untuk pengelompokan aktiva tetap sesuai dengan undang-undang perpajakan dan untuk perhitungan penghasilan kena pajak di PKP-RI Kabupaten Pamekasan sesuai dengan undang-undang perpajakan.Laporan keuangan komersial yang direkonsiliasi dengan koreksi fiskal akanmenghasilkan laporan keuangan fiskal.Standar Akuntansi Keuangan khusus PSAK Nomor 46 mengatur tentang Akuntansi Pajak Penghasilan.Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif yaitu penulis melakukan pengumpulan data, mengolah data, menganalisis data, kemudian mengambil kesimpulan, sehinggateknik analisis data yang digunakan adalah membuat daftar penyusutan aktiva tetap dengan menggunakan metode garis lurus sesuai dengan golongan, membandingkan laporan Keuangan komersial dengan laporangan keuangan fiscal, melakukan rekonsiliasi fiskal untuk mengoreksi laporan Keuangan sehingga diketahui jumlah penghasilan kena pajak.Dari hasil penelitian diketahui bahwa ada kesalahan pengelompokkan pada aset tetap inventaris untuk umur ekonomis dan tarif yang di pakai oleh PKP-RI Kabupaten Pamekasan. Umur ekonomis yang di gunakan pada inventaris / peralatan 8 tahun dengan tarif 12,5% ,namun pajak mengakuinya selama 4 tahun dengan tarif 25%. Sedangkan pada penyusutan aset gedung / bangunan yang tidak diakui oleh pajak namun pihak peruhaan mengakuinya seperti rehap gedung kantor, perbaikan gedung persewaan dan perbaikan gedung perhotelan selain itu walaupun perusahaan sudah menggunakan masa manfaat telah sesuai dengan pajak namun dalam perhitungannya ada yang salah. Pada aset tetap lain-lain juga terjadi kesalahan perhitungan walaupun pihak perusahaan sudah menetapkan umur ekonomis dan tarif yang di pakai sesuai dengan aturan pajak. Setelah rekonsiliasi fiskal maka diketahui bahwa beban penyusutan aset tetap yang diakui PKP-RI sebesar Rp. 164.231.509,15,- namun fiskal mengakui sebesar Rp. 183.757.318,9,- oleh karena itu terjadi koreksi negatif sebesar Rp. 19.343.809,75,- karena pengkuan komersial lebih rendah dibandingkan pengakuan fiskal.

PENGARUH INNOVATION CAPABILITY DAN BLUE OCEAN STRATEGY TERHADAP COMPETITIVE ADVANTAGE DAN BUSINESS PERFORMANCE Zainurrafiqi Zainurrafiqi; Siti Salama Amar
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.438

Batik SMEs in Pamekasan Regency need the right strategy in realizing Competitive Advantage and Business Performance, Innovation Capability and Blue Ocean Strategy are two things that can be considered by Pamekasan Regency Batik SMEs to realize Competitive Advantage and Business Performance. The present research was Eksplanatory research. The purpose of this research is to analyze the role of Innovation Capability and Blue Ocean Strategy as antecedents of Competitive Advantage. The data is distributed to 300 managers of Batik SMEs in Pamekasan Regency. Data analysis was carried out using the Structural Equation Model (SEM). The results of data analysis show that Innovation Capability has a positive and significant effect on Competitive Advantage, Blue Ocean Strategy has a positive and significant effect on Competitive Advantage and Competitive Advantage has a positive and significant impact on Business Performance.

PENGARUH SISTEM INFORMASI MANAJEMEN TERHADAP KUALITAS PELAYANAN KEPADA PEMUSTAKA DI DINAS PERPUSTAKAAN DAN KEARSIPAN PAMEKASAN Devi Lestari Pramita Putri; Siti Salama Amar
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 3, No 1 (2022): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

This study aims to determine effect of management information systems on service quality to users in the Pamekasan Library and Archives Service. Management information system (SIM) has three components namely usability, information quality, and interaction quality. This type of research is quantitative, the population in this study were all members of the Dinas Perpustakaan dan Kearsipan Pamekasan as many as 17,128 members. The sample used in this study were 99 members. Data analysis techniques in this study used multiple linear regression test, which firstly used statistical test using instrument test and classical assumption test. The conclusions of the results of this study indicate that partially the usability, information quality, and interaction quality have an influence on the quality of service while the use. And simultaneously (together) usability, information quality, and interaction quality have an influence on service quality.

Analysis of the Implementation of Tax Planning in Efficient Corporate Income Tax at PT. Campina Ice Cream Industry, Tbk Siti Salama Amar; Devi Lestari Pramita Putri
Journal of Economics, Business, and Government Challenges Vol 5 No 2 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i2.228

The purpose of this study was to analyze the application of tax planning in corporate income tax efficiency at PT. Campina Ice Cream Industry, Tbk. in accordance with the general provisions of applicable taxation.PThis research is motivated by the development of the business world which is influenced by the provisions of tax laws and the development of companies that want their business to generate maximum corporate profits, so that the company will receive capital to improve the company's operational performance.Types of researchThis is a quantitative descriptive study. The technique used in the data collection procedure is documentation, the data is obtained from the official website of the Indonesia Stock Exchange (IDX) 1 Profit and Loss Report and Profit and Loss Report after Fiscal Reconciliation from PT Campina Ice Cream Industry, Tbk. by analyzing the data referring to the theoretical basis, reviewing the processed data and its application based on the General Provisions of Taxation for the efficiency of Corporate Income Tax (PPh).Research resultsthis can be a guidance for companies in implementing Corporate Income Tax Calculation with cost efficiency based on legality, and consistent theories so that research shows that the implementation of tax planning by PT. Campina Ice Cream Industry, Tbk. will prove to be able to streamline the tax burden. The results of the tax planning conducted by PT. Campina Ice Cream Industry, Tbk. is the burden of corporate income tax which also decreases, this cannot be said to be effective because the taxable profit of the company decreases. It is said to be effective efficient if the company's profit has increased. Tax planning can be used as a means of tax management that can support the efficiency of the company's tax burden.

Pengembangan Technopreneur Produk Pertanian Berbasis Market Place Menuju Masyarakat Ekonomi Kreatif Rohmaniyah; Nurul Alfian; Siti Salama Amar; Subhan; Usman
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 7 : Agustus (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Creative economy is a system of human activities related to the creation, production, distribution, exchange and consumption of goods / services that are valuable to market consumers. The development of technopreneurs for market-place-based agricultural products can be a solution to farmers' problems for the sale of agricultural products and their processing, namely by coordinating agricultural products from farmers by means of (1) Creating centralized management of agricultural products (2) Distributing crops and agricultural processed products through farmer groups and Bumdes (3) Processing crops into products that are ready for consumption with agricultural product processing techniques (4) Bumdes becomes a coordinating forum other than farmer groups to market products and crops (5) Farmer groups coordinate agricultural products and make management for the sale of agricultural products and improve HR management capabilities (6) Increase financial management capabilities.The system of digitizing sales through market places, bringing together buyers and sellers online through E-Commerce without having to rely on location and time in carrying out business transaction processes. Scope of business process analysis from the process of request for information needs to the process of validation of acceptance by consumers. This training makes it easier for the community to promote their agricultural products so that they can add selling value in the market.

Pelatihan Kewirausahaan untuk Peningkatan Pendapatan Kelompok Perempuan Usaha Mikro di Desa Larangan Luar Kabupaten Pamekasan Ach Taufiq; Syaiful Anam; Hasbullah Hasbullah; Junaidi Efendi; Siti Salama Amar
Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Vol 2, No 2 (2023): September
Publisher : CV Litera Inti Aksara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61813/jlppm.v2i2.46

Studi ini mengkaji pelaksanaan program pelatihan kewirausahaan dengan tujuan meningkatkan pendapatan kelompok usaha mikro perempuan di Desa Larangan Luar, Kabupaten Pamekasan. Masyarakat memiliki potensi ekonomi dan sumber daya alam yang melimpah, namun mengalami kesulitan untuk memaksimalkan kapasitas ekonomi lokal mereka. Kurikulum pelatihan disesuaikan untuk memenuhi kebutuhan dan kondisi spesifik daerah setempat, dengan penekanan utama pada peningkatan otonomi dan kemandirian ekonomi. Hasil dari program ini menunjukkan adanya peningkatan pendapatan, peningkatan ketajaman keuangan, dan peningkatan kemampuan manajerial di antara para peserta. Program ini tidak hanya memberikan manfaat bagi individu, tetapi juga memberikan dampak yang baik bagi perkembangan ekonomi dusun dan wilayah sekitarnya. Tindakan yang disarankan meliputi pembuatan modul-modul berikutnya, kerja sama dengan lembaga keuangan regional, pembentukan jaringan bisnis, dan evaluasi menyeluruh terhadap dampak jangka panjang.

PENGARUH INNOVATION CAPABILITY DAN BLUE OCEAN STRATEGY TERHADAP COMPETITIVE ADVANTAGE DAN BUSINESS PERFORMANCE Zainurrafiqi Zainurrafiqi; Siti Salama Amar
Assyarikah: Journal of Islamic Economic Business Vol 2, No 2 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i2.438

Batik SMEs in Pamekasan Regency need the right strategy in realizing Competitive Advantage and Business Performance, Innovation Capability and Blue Ocean Strategy are two things that can be considered by Pamekasan Regency Batik SMEs to realize Competitive Advantage and Business Performance. The present research was Eksplanatory research. The purpose of this research is to analyze the role of Innovation Capability and Blue Ocean Strategy as antecedents of Competitive Advantage. The data is distributed to 300 managers of Batik SMEs in Pamekasan Regency. Data analysis was carried out using the Structural Equation Model (SEM). The results of data analysis show that Innovation Capability has a positive and significant effect on Competitive Advantage, Blue Ocean Strategy has a positive and significant effect on Competitive Advantage and Competitive Advantage has a positive and significant impact on Business Performance.

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