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Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online Pekerti, Retno Dyah; Faridah, Eva; Hikmatyar, Missi; Rudiana, Irfan Faris
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.8562

Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.

Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online Retno Dyah Pekerti; Eva Faridah; Missi Hikmatyar; Irfan Faris Rudiana
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.8562

Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.

Analisis Biaya Produksi dalam Meningkatkan Penjualan Irfan Faris Rudiana; Toto Toto; Dedi Rudiana
Sosio e-Kons Vol 13, No 2 (2021): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v13i2.7866

The company requires production costs in every run of its operational activities, production costs are used to process raw materials or semi-finished goods into finished products. The cost of raw materials, labor costs, and factory overhead costs become the main components in the formation of costs where these costs will determine the cost of production and the price of goods sold (HPP). Production costs are all costs associated with the goods produced, in which there is an element of raw material costs, labor costs, and factory overhead costs. The purpose of this study was to analyze: 1) Identification of the types of costs - costs in the business of lovebird cattle in Tasikmalaya. 2) determine the effect of production costs in increasing sales volume. The method used is a survey method with quantitative and qualitative approaches. The quantitative approach analyzes the effect of production costs on sales volume, while the qualitative approach to identify the types of costs used in lovebird livestock businesses in Tasikmalaya. The types of data collected are primary data and secondary data, with data collection techniques being documentation and interviews. While the technique of analysis with descriptive analysis. Based on the results of the simple regression t-test obtained a significance value of 0.055. Where 0.055 > 0.05 means that the production cost at each farm has an almost significant effect on the sales volume of lovebirds.

EXPLORATION OF ACCOUNTING STANDARDS IN BATIK TASIKMALAYA MSMEs IN EFFORTS TO IMPROVE BANKING CAPITAL ACCESS Irfan Faris Rudiana; Dede Abdul Rozak; Roni Marsiana Suhendi
Jurnal Wawasan dan Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Galuh

The preparation of financial statements is one of the problems that is often overlooked by the business of Micro, Small and Medium Enterprises (MSMEs). Most MSMEs have not yet applied applicable financial accounting standards. The initial survey that has been conducted, found that most of the Batik Tasikmalaya MSMEs actors do not understand and apply the Standar Entitas Mikro Kecil dan Menengah (SAK EMKM) which are effective as of January 1, 2018, as a guideline in preparing the MSMEs financial statements to improve access banking capital. The purpose of this research is to analyze and find out the Application of Financial Accounting Standards in Preparing the Batik Tasikmalaya MSMEs Financial Report. This research uses a descriptive method with a quantitative approach. This study tested as many as 30 Batik MSMEs in Tasikmalaya is a sample. The results of the study showed that the financial statements prepared by MSMEs of Batik Tasikmalaya did not meet financial accounting standards.

Assessing the Effectiveness and Efficiency of the Public Service Budget Dendy Syaiful Akbar; Irfan Faris Rudiana; Benny Prawiranegara; Mira Aryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1189

Public services by local governments will not be separated from the use of the budget. The budget must be used effectively and efficiently so that it is expected to improve services to the community on an ongoing basis. This research was conducted in one area in Indonesia, namely in Ciamis Regency. The purpose of this study was to assess the effectiveness and efficiency of the public service budget in the local government of the Ciamis Regency. The research method used is a descriptive method with a quantitative approach. The level of effectiveness is measured by comparing the target with the realization of the public service budget. The public service budget is one component of regional expenditure. Meanwhile, the level of efficiency is measured by comparing the public service budget with regional expenditures. The results showed that most of the public service budget has been used effectively and very efficiently.

SOSIALISASI MANAJEMEN MARKETING ONLINE MENGGUNAKAN BLOG PADA UMKM JASA PENJAHIT BAJU DI PASAR PADAYUNGAN KOTA TASIKMALAYA Lia Yulia; Irfan Faris Rudiana
Abdimas Galuh Vol 1, No 1 (2019): September 2019
Publisher : Universitas Galuh

Permasalahan yang dihadapi pada jasa usaha menjahit baju ini adalah mitra tidak terlalu fokus pada pengembangan pengelolaan pemasaran, mitra lebih mengandalkan sistem pemasaran konvensional, dan lokasi usaha yang tidak terlalu strategis. Hal ini menyebabkan bidang usahanya sulit dikenal oleh masyarakat luas sehingga menjadi kendala dalam mengembangkan usahanya. Kegiatan ini bertujuan utuk memberikan solusi mengenai permaslahan yang sedang dihadapi yaitu dengan menerapkan manajemen marketing menggunakan media internet (online). Dengan adanya sosialisasi dan pelatihan manajemen pemasaran secara online ini diharapkan dapat menambah wawasan para pelaku UMKM dalam memanfaatkan internet sebagai media promosi online untuk memperkenalkan bidang usahanya pada masyarakat luas dalam meningkatkan omzet usahanya. Hasil kegiatan ini adalah para pelaku bisnis khususnya bidang jasa penjahit baju di pasar Padayungan Kota Tasikmalaya memiliki pengetahuan dalam menggunakan media sosial dan internet sebagai sarana dalam mempromosikan bidang usahanya.

Assessing the Effectiveness and Efficiency of the Public Service Budget: A Study in One Region in Indonesia Dendy Syaiful Akbar; Irfan Faris Rudiana; Benny Prawiranegara; Mira Aryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1189

Public services by local governments will not be separated from the use of the budget. The budget must be used effectively and efficiently so that it is expected to improve services to the community on an ongoing basis. This research was conducted in one area in Indonesia, namely in Ciamis Regency. The purpose of this study was to assess the effectiveness and efficiency of the public service budget in the local government of the Ciamis Regency. The research method used is a descriptive method with a quantitative approach. The level of effectiveness is measured by comparing the target with the realization of the public service budget. The public service budget is one component of regional expenditure. Meanwhile, the level of efficiency is measured by comparing the public service budget with regional expenditures. The results showed that most of the public service budget has been used effectively and very efficiently.

ANALISIS PEMELIHARAAN MESIN PRODUKSI DENGAN METODE RCM (Reliability Centered Maintenance) Pada PT. Surya Agrolika Reksa Irfan Faris Rudiana; Enjang Nursolih; Yulia, Lia
Jurnal Industrial Galuh Vol. 6 No. 2 (2024): Jurnal Industrial Galuh
Publisher : Teknik Industri Fakultas Teknik UNIGAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jig.v6i2.4079

Penelitian ini bertujuan untuk mengetahui bagaimana pemeliharaan sistem yang terjadi di PT. Surya Agrolika Reksa. Untuk mengetahui dan menganalisis pemeliharaan mesin produksi dengan menggunakan RCM (Reliability Centered Maintenance). Penelitian dilakukan dengan menggunakan metode RCM (Reliability Centered Maintenance). Metode ini dilakukan untuk mengetahui bagaimana pemeliharaan mesin produksi. Alat analisis yang digunakan yaitu Preventive Maintenance dan corrective maintenance. Hasil penelitian menunjukkan bahwa perbandingan antara kerusakan mesin dari perusahaan dengan menggunakan metode RCM (Reliability Centered Maintenance) yaitu sebesar 27 kali kerusakan yang dialami setiap mesin dengan selisih downtime sebanyak 499 jam. Sehingga biaya pemeliharaan mesin produksi masih terlalu tinggi.

ANALISIS PENERAPAN PROGRAM KESELAMATAN KERJA DALAM USAHA MENINGKATKAN PRODUKTIVITAS KERJA DENGAN PENDEKATAN FAULT TREE ANALYSIS (Studi kasus: CV Diva meubel Kota Tasikmalaya) puspitasari, endah; Dani Usmar; Irfan Faris Rudiana
Jurnal Industrial Galuh Vol. 7 No. 1 (2025): Jurnal Industrial Galuh
Publisher : Teknik Industri Fakultas Teknik UNIGAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jig.v7i1.4790

CV Diva meubel Kota Tasikmalaya dalam pengoperasiannya tidak luput dari masalah- masalah yang dihadapi seperti adanya kecelakaan kerja, penyakit akibat kerja dan dampak negatif industri terhadap lingkungan sekitarnya, maka tingkat keselamatan kerja manusia sebagai faktor produksi sangat diperlukan agar produktivitas yang optimal dapat dicapai. Penerapan program keselamatan kerja bagi tenaga kerja merupakan usaha penunjang penting dalam kegiatan produksi. Setiap program keselamatan kerja terdiri dari beberapa unsur-unsur program dan pendukungnya. Dalam hal ini penulis bertolak dari 2 pendapat yaitu menurut : Edwin B. Flippo dan International Labour Organization (ILO). Dalam penelitian ini pengukuran hasil usaha keselamatan kerja dan nilai T selamat, tingkat frekuensi untuk menyatakan jumlah kecelakaan yang terjadi tiap 1.000.000 jam kerja dalam periode saat itu. Tingkat keparahan menyatakan jumlah hari hilang akibat terjadinya kecelakaan karena kecelakaan untuk setiap1.000.000 jam kerja dari jumlah ”jam kerja ” karyawan. Nilai T selamat adalah pengukuran yang bertujuan membandingkan hasil tingkat penurunan kecelakaan yang dicapai untuk kerja tersebut. Dari pelaksanaan program kesehatan kerja pada CV Diva meubel Kota Tasikmalaya bisa dikatakan telah terlaksana cukup baik. Kecelakaan yang terjadi pada tahun 2022- 2024 adalah 15, 13, 11 kali kecelakaan. Dengan tingkat frekuensi dari tahun 2022-2024 adalah 64,9; 49,9; 36,1. tingkat keparahan yang terjadi pada tahun 2022-2024 adalah 458,9; 284,2; 233,2. Dengan Nilai T Selamat tahun 2023 diketahui – 950,2 dan pada tahun 2024 sebesar – 1078,2. Semakin menurunnya tingkat kecelakaan dan tingkat keparahan kecelakaan dari tahun ke tahunnya maka akan meningkatkan produktivitas tenaga kerja

PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI TERHADAP KINERJA INDIVIDU PADA HOTEL DI KABUPATEN PANGANDARAN puspitasari, endah; Irfan Faris Rudiana; Dani Usmar
Jurnal Media Teknologi Vol. 11 No. 1 (2024): Jurnal Media Teknologi
Publisher : Fakultas Teknik UNIGAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jmt.v11i1.4341

Penelitian ini dilakukan untuk menguji pengaruh sistem informasi akuntansi dan motivasi terhadap kinerja individu pada hotel di Kabupaten Pangandaran. Yang menjadi responden pada penelitian ini adalah sebanyak 48 responden yang terdiri dari 12 Hotel yang terdaftar di Kabupaten Pangandaran, namun setelah dilakukan penyebaran kuesioner hanya 46 responden dan data kuesioner yang diterima kembali. Penelitian ini menggunakan jenis penelitian kuantitatif dan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa Sistem Informasi Akuntansi dan Motivasi berpengaruh positif dan signifikan terhadap Kinerja Individu pada hotel di Kabupaten Pangandaran. Pengujian secara simultan menghasilkan kesimpulan bahwa variabel sistem informasi akuntansi dan motivasi berpengaruh positif dan signifikan terhadap kinerja individual pada hotel di Kabupaten Pangandaran. Pengujian secara Parsial, menghasilkan kesimpulan bahwa variabel sistem informasi akuntansi berpengaruh positif dan sognifikan terhadap kinerja individual pada hotel di Kabupaten Pangandaran. Pengujian secara Parsial, menghasilkan kesimpulan bahwa variabel motivasi berpengaruh positif dan sognifikan terhadap kinerja individual pada hotel di Kabupaten Pangandaran

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