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PERANAN MANAJEMEN MODAL KERJA DALAM MENINGKATKAN RENTABILITAS EKONOMI PADA USAHA KECIL DAN MENENGAH (UKM) DI WILAYAH KABUPATEN BANYUMAS Widiastuti, Ekaningtyans; Sulistyandari, Sulistyandari; Widuri, Retno
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013): Volume 11, Nomor 2, Oktober 2013
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.076 KB)

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh tingkat perputaran piutang dan tingkat perputaran persediaan terhadap rentabilitas ekonomi UKM. Penelitian ini dilakukan di Kabupaten Banyumas menggunakan data keuangan dari tahun 2009 sampai dengan 2011. Dengan menggunakan teknik pengambilan sampel bertujuan (purposive), sebanyak 85 data responden berhasil dikumpulkan. Responden penelitian adalah manajer atau pemilik UKM di Wilayah Kabupaten Banyumas yang memiliki informasi keuangan setidaknya dari tahun 2009 sampai dengan 2011, memiliki piutang usaha dan memiliki persediaan. Pengolahan data dilakukan dengan metode regresi linear berganda menggunakan program SPSS versi 16.0. Hasil pengujian menunjukkan ada pengaruh tingkat perputaran piutang dan tingkat perputaran persediaan secara simultan terhadap rentabilitas ekonomi UKM sebesar 26,4%. Akan tetapi secara parsial, hanya tingkat perputaran persediaan yang berpengaruh signi? kan terhadap rentabilitas ekonomi UKM. Hasil penelitian ini secara empiris mengarah pada upaya peningkatan manajemen modal kerja di masa yang akan datang karena hasil menunjukkan bahwa secara umum manajemen modal kerja yang e? sien akan berdampak pada keberhasilan UKM.
SISTEM PENGENDALIAN INTERNAL PENERIMAAN PAJAK PENERANG JALAN SEBAGAI PENDUKUNG DALAM MENGOPTIMALKAN PENDAPATAN ASLI DAERAH BERDASARKAN PERSPEKTIF ISLAM PADA BADAN PENDAPATAN DAERAH KABUPATEN BENGKALIS Sulistyandari, Sulistyandari
Menara Ilmu Vol 12, No 9 (2018): Vol. XII No. 9 Oktober 2018
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/mi.v12i9.1074

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistempengendalian internal penerimaan pajak penerang jalan sebagai pendukung dalammengoptimalkan pendapatan asli daerah pada Badan Pendapatan Daerah KabupatenBengkalis. Adapun metode penelitian yang digunakan adalah metode kualitatif.Berdasarkan hasil penelitian yang telah dilakukan oleh penulis, tentang permasalahan,pembahasan dan analisis data mengenai Sistem Pengendalian Internal penerimaan pajakpenerang jalan dalam mengoptimalkan pendapatan asli daerah Kabupaten Bengkalis padaBadan Pendapatan Daerah Kabupaten Bengkalis pada dua tahun terakhir (2014-2015) yangtelah dilakukan dapat diambil kesimpulan bahwa Badan Pendapatan Daerah KabupatenBengkalis telah menerapkan Sistem Pengendalian Internal penerimaan pajak penerangjalan dengan baik, karena sudah menerapkan seluruh sistem pengendalian internal. Secarasystem, pengendalian internal dalam perspektif Islam belum diterapkan, tapipelaksanaannya sudah dijalankan.Kata kunci : Sistem Pengendalian Internal, Pajak Penerang Jalan, Pendapatan Asli Daerah
Legal Protection of Architectural Works as Copyright: An Epistemological and Islamic Law Perspective Ruhtiani, Maya; Prihatinah, Tri Lisiani; Sulistyandari, Sulistyandari; Park, Hyun Kyung; Whindari, Yayuk
El-Mashlahah Vol 14, No 1 (2024)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v14i1.7645

Abstract

The research examined the problem of the legal protection of architectural works as copyright. It described the concept of the legal protection of architectural works based on the point of view of the philosophy of science and Islamic law. This research aimed to solve problems related to the infringement of architectural works as copyright through concepts in the philosophy of science and Islamic law. The research method used a philosophical approach and theoretical approach. The results showed that the legal protection of architectural works as copyrighted works from the epistemological point of view was based on the boundaries of science as obtained through experience. Then, it tested empirically to produce science with an objective, rational nature and methods carried out using science from acceptable and reliable researchers so that the results of architectural works by applying elements of culture, science and technology have the quality of works that are not in doubt of their authenticity. In Islamic law, the legal protection of architectural works leads to moral rights owned by the creator because of the principle of maslahah or public interest, which has the same concept as the Utilitarian theory proposed by Jeremy Bentham. Legal protection of architectural works as copyright refers to an epistemological point of view. Islamic law is based on moral rights as one of the inherent rights owned by the creator as the originality of the work that must be protected. In contrast, economic rights are considered an added value of the moral rights owned by the creator.
THE ROLE OF INFORMATION TECHNOLOGY AND CREATIVITY IN ACHIEVING BUSINESS SUSTAINABILITY Widiastuti, Ekaningtyas; Sulistyandari, Sulistyandari
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.672

Abstract

This research investigates how information technology and creativity contribute to the sustainability of businesses run by students enrolled in the Student Entrepreneurship Program at Universitas Jenderal Soedirman. To gather empirical data, a structured questionnaire was administered to 100 entrepreneurial students participating in the program. The sample was selected using convenience sampling, a method often employed in exploratory research to quickly gather relevant data from a readily accessible population. The collected data was subjected to rigorous statistical analysis using the SPSS software, specifically employing the Multiple Linear Regression method to ascertain the relationship between the independent variables (information technology and creativity) and the dependent variable (business sustainability). The results of the analysis revealed a significant positive impact of both information technology and creativity on the sustainability of student-run businesses. Information technology, with its ability to streamline operations, enhance communication, and provide access to broader markets, emerged as a crucial factor in ensuring business continuity and growth. Concurrently, creativity was identified as a key driver of innovation, enabling businesses to adapt to changing market conditions and develop unique value propositions. In light of these findings, the study underscores the importance of optimizing the use of information technology and fostering a creative mindset among student entrepreneurs. To enhance business performance and sustainability, it is recommended that educational institutions and policy-makers support initiatives that provide students with access to cutting-edge technological tools and encourage creative problem-solving.
PENERAPAN PENDEKATAN YURIDIS DALAM PENYELESAIAN PERKARA PERJANJIAN TERTUTUP BERDASARKAN HUKUM PERSAINGAN USAHA DI INDONESIA (Studi Terhadap Putusan KPPU Nomor : 02/KPPU-I/2013 dan Putusan KPPU Nomor : 31/KPPU-I/2019) Rizqi, Aditya Maulana; Prihatinah, Tri Lisiani; Sulistyandari, Sulistyandari
Jurnal Idea Hukum Vol 9, No 2 (2023): Jurnal Idea Hukum
Publisher : MIH FH UNSOED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jih.2023.9.2.333

Abstract

AbstractThe purpose of this study to analyze the application of a juridical approach to the issue of Closed Agreements and to analyze legal protection for other business actors who suffer losses due to the existence of Closed Agreements in KPPU Decision Number: 02/KPPU-I/2013 and KPPU Decision Number 31/KPPU-I/2019. The approach method used in this research is normative juridical, with a statutory approach, case approach and conceptual approach. The data source used is secondary data with primary and secondary legal materials. The analytical method used in this research is a qualitative normative analysis method. The research results show that the KPPU in resolving the issue of Closed Agreements in Decision No. 02/KPPU-I/2013 and Decision no. 31/KPPU-I/2019 is not based on Perkom no. 5 of 2011, so both decisions are considered inappropriate. Preventive and repressive legal protection for other business actors in Decision No. 02/KPPU-I/2013 has been accommodated. However, in Decision no. 31/KPPU-I/2019 has not accommodated it repressively. Therefore, the KPPU should, in resolving the issue of Closed Agreements, base it on Business Competition Supervisory Commission Regulation Number 5 of 2011 and Law Number 5 of 1999. Decision No. 02/KPPU-I/2013 a rule of reason approach should be taken. Meanwhile, Decision No. 31/KPPU-I/2019 a per se illegal approach should be taken. Apart from that, Law Number 5 of 1999 and the KPPU should provide legal protection for other business actors who are harmed both preventively and repressively due to the existence of Closed Agreements.Keywords : Juridical Approach, Legal Protection, Closed Agreement. AbstrakPenelitian ini ditujukan untuk menganalisis penerapan pendekatan yuridis terhadap permasalahan Perjanjian Tertutup. Selain itu,penelitian ini juga bertujuan untuk menganalisis perlindungan hukum terhadap pelaku usaha lain yang dirugikan akibat adanya Perjanjian Tertutup dalam Putusan KPPU Nomor : 02/KPPU-I/2013 dan Putusan KPPU Nomor 31/KPPU-I/2019. Metode pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif, dengan metode pendekatan perundang-undangan, pendekatan kasus, dan pendekatan konseptual. Sumber data yang digunakan ialah data sekunder dengan bahan hukum primer dan sekunder. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis normatif kualitatif. Hasil penelitian menunjukkan bahwa KPPU dalam menyelesaikan permasalahan Perjanjian Tertutup pada Putusan No. 02/KPPU-I/2013 dan Putusan No. 31/KPPU-I/2019 tidak berdasarkan Perkom no. 5 Tahun 2011, sehingga kedua keputusan tersebut dinilai tidak tepat. Perlindungan hukum yang bersifat preventif dan represif terhadap pelaku usaha lain dalam Putusan Nomor 02/KPPU-I/2013 telah diakomodir. Namun dalam Keputusan no. 31/KPPU-I/2019 belum mengakomodir hal tersebut secara represif. Oleh karena itu, hendaknya KPPU dalam menyelesaikan persoalan Perjanjian Tertutup harus mendasarkan pada Peraturan Komisi Pengawas Persaingan Usaha Nomor 5 Tahun 2011 dan Undang-Undang Nomor 5 Tahun 1999. Putusan Nomor 02/KPPU-I/2013 harus menggunakan pendekatan rule of Reason. diambil. Sementara itu, Keputusan Nomor 31/KPPU-I/2019 yang pendekatannya per se illegal harus diambil. Selain itu, Undang-Undang Nomor 5 Tahun 1999 dan KPPU hendaknya memberikan perlindungan hukum terhadap pelaku usaha lain yang dirugikan baik secara preventif maupun represif akibat adanya Perjanjian Tertutup.Kata Kunci : Pendekatan Yuridis, Perlindungan Hukum, Perjanjian Tertutup.
Pengaruh Pendidikan Karakter, Pola Asuh Orang Tua dan Pergaulan Teman Sebaya Terhadap Hasil Belajar Siswa SMA Negeri 1 Baturaden Sayekti, Asri; Darmawati, Dwita; Sulistyandari, Sulistyandari
Soedirman Economics Education Journal Vol 2 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v2i1.2150

Abstract

Tujuan penelitian ini untuk mengetahui seberapa besar faktor eksternal memengaruhi hasil belajar siswa. Faktor eksternal dalam penelitian ini yaitu (1) untuk menganalisis pengaruh pendidikan karakter terhadap hasil belajar. (2) Untuk menganalisis pengaruh pola asuh oang tua terhadap hasil belajar. (3) Untuk menganalisis pengaruh pergaulan teman sebaya terhadap hasil beljar. Jenis penelitian ini menggunakann pendekatan kuantitatif dengan metode deskriptif. Populasi penelitian ini adalah siswa kelas X dan XI SMA N 1 Baturraden. Jumlah sampel yang diambil dalam penelitian ini adalah 131 siswa yaitu 20 kelas yang terdiri dari kelas X dan XI MIPA dan IPS. . Teknik pengambilan sampling menggunakan stratified random sampling. Berdasarkan penelitian dan analisis data menujukkan bahwa (1) Pendidikan karakter berpengaruh positif terhadap hasil belajar siswa kelas X dan XI SMA N 1 Baturraden. Adanya pengaruh yang positif menunjukkan bahwa semakin baik metode penanaman pendidikan karakter maka akan semakin baik pula pengaruhnya terhadap hasil belajar siswa. (2) Pola asuh orang tua berpengaruh positif terhadap hasil belajar siswa kelas X dan XI SMA N 1 Baturraden. Hal ini menujukkan bahwa semakin baik pola asuh yang diterapkan orang tua dalam mengawasi setiap perkembangan belajar siswa maka akan semakin baik pula hasil belajar yang diperoleh siswa. (3) Pergaulan teman sebaya berpengaruh terhadap hasil belajar siswa kelas X dan XI SMA N 1 Baturraden. Hal ini menunjukkan bahwa semakin baik hubungan pergaulan teman sebaya yang dibentuk antar siswa, maka akan semakin baik pula hasil belajar yang diperoleh siswa
Implementation of Prudential Banking Principles: State Responsibility in Combating Banking Crimes in Indonesia Sulistyandari, Sulistyandari; Afwa, Ulil; Sutrisno, Putri Ayu; Nordin, Rohaida
Volksgeist: Jurnal Ilmu Hukum dan Konstitusi Vol. 7 Issue 2 (2024) Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi
Publisher : Faculty of Sharia, Universitas Islam Negeri (UIN) Profesor Kiai Haji Saifuddin Zuhri Purwokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/volksgeist.v7i2.12132

Abstract

The primary function of banks is to gather public deposits and extend credit. While banks aim for profit, they also play a crucial role in enhancing societal welfare, which requires adherence to prudential principles. Unfortunately, banking crimes committed by managers often occur, adversely affecting both the institutions and the public. This study explores the application of prudential principles in banking as a state responsibility, the nature of violations associated with banking crimes, and the enforcement of Banking Law in Indonesia. The research analyzes court decisions related to banking crimes from 2015 to 2020, focusing on the relevant legal substances. Employing a judicial normative method that includes statutory, conceptual, and case analyses, the findings indicate that violations typically arise from managers with decision-making authority and access to internal data, leading to breaches of Banking Law and standard operating procedures (SOPs). Courts respond to these violations with criminal sanctions, while the Financial Services Authority (OJK) revokes licenses as necessary. Recommendations include appointing OJK supervisors with banking expertise and clarifying Article 49, paragraph (2), letter b of the Banking Law to prevent misinterpretation.
Pemberdayaan Spiritual dan Fisik Melalui Pengajian dan Silat Tapak Suci di Universiti Muhammadiyah Malaysia Kusumah, Alum; Sulistyandari, Sulistyandari; Zein, Rasyad; Mahmudi, Ridwan; Wijananto, Bambang; Suripto, Bagus; Putra, Atra Aldeka; Suharto, Suharto; Mailukni, Mailukni; Rahmawita, Rahmawita; Hendri, Jon
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 4 No 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v4i2.3549

Abstract

Pengabdian masyarakat internasional ini merupakan wujud kerja sama antara Universitas Muhammadiyah Riau (UMRI) Indonesia dan Universiti Muhammadiyah Malaysia (UMAM) dalam memberdayakan masyarakat melalui kegiatan pengajian dan pelatihan silat tapak suci. Kegiatan dilaksanakan di lingkungan Mesjid dan Wisma Mahasiswa UMAM, melibatkan 40 peserta dari mahasiswa, warga sekitar, dan civitas akademika. Metode partisipatif dengan ceramah keagamaan dan pelatihan bela diri menunjukkan peningkatan pemahaman spiritual sebesar 75% dan keterampilan fisik 65% dari peserta. Kegiatan ini berkontribusi pada pengembangan kapasitas masyarakat lintas negara dan memperkuat ikatan akademik antara UMRI dan UMAM.
Determinant Factors Toward Bank Syariah Indonesia (BSI) Customer Loyalty: An Empirical Approach Sulistyandari, Sulistyandari; Kusumah, Alum; Nofirda, Fitri Ayu
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.335

Abstract

This study examines the effect of Determinant Factors on Bank Syariah Indonesia's (BSI) Customer Loyalty and falls into the quantitative research area. The customers of Bank Syariah Indonesia (BSI) Riau are the sample for this study. The number of samples used in this study was 200, which met the standards. The data was gathered through the distribution of questionnaires, and the secondary data consisted of data or documents that supplemented and enhanced the primary data from books, magazines, journals, and other sources. The WarPLS 7.0 program performs data analysis using Structure Equation Modeling (SEM). Loyalty is the dependent variable in this study, while service quality and trust are the independent variables. These variables assess using a Likert scale using a 1-5 scale to evaluate the indicators of each variable. The results reveal no positive and significant effect between service quality and customer loyalty. However, there is a positive and significant effect between customer loyalty and trust. The study results add to the academic literature, mainly by providing new discussions about theories and literature related to the Determinants of Customer Loyalty Factors in Indonesian Islamic Banks (BSI), which is infrequent.
Work readiness Generation Z's on diploma programme: The influence internship program and digital literacy Naufalin, Lina Rifda; Indriayu, Mintasih; Sulistyandari, Sulistyandari
Jurnal Pendidikan Vokasi Vol 14, No 2 (2024): June
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v14i2.73642

Abstract

This study aims to examine how Merdeka Belajar Kampus Merdeka (MBKM) and digital literacy affect Generation Z's work readiness for the Diploma Programme. The study involved 169 students from the Diploma Programme of the Faculty of Economics and Business, Jenderal Soedirman University, and 90 students were randomly selected as the sample because the population was homogeneous, meaning that all students had participated in MBKM internships. The data analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) method as an alternative. The quality of the structural model was evaluated by testing the measurement index, namely R2. The test results revealed: 1) MBKM internships had a significant impact on the work readiness of generation Z, with a t-test value of 8.323 t critical value of 1.987; 2) digital literacy did not have a significant impact on work readiness, with a t-test value of 0.744 t critical value of 1.987; and 3) there was a simultaneous influence of MBKM internships and digital literacy on work readiness, with a Sig value of 0.0000.05 and R2 of 0.844 indicating that MBKM internships and digital literacy jointly explained 84.4% of the variance in work readiness. Recommendations for policymakers regarding diploma programs include integrating digital literacy as a fundamental component of the curriculum across all disciplines, enhancing access to internship opportunities via industry collaborations, employing virtual internships and remote work simulations, and upgrading infrastructure while ensuring access to technology.