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PERILAKU STICKY COST BIAYA PENJUALAN, BIAYA ADMINISTRASI DAN UMUM SERTA HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2016-2018 Marhamah, Marhamah; Susanto, Edy; Aminudin, Muhammad
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

ABSTRACT This study aims to determine the indications of Sticky Cost behavior on Sales, Administration and General Costs and Cost of Sales at Food & Beverage companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The population used is the Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2016-2018 period, amounting to 27 companies. Independent Variables namely Sales, Administration and General Costs with Cost of Goods Sold. The data analysis technique used is logistic regression analysis. The results showed that Administrative and General Sales Costs had no significant effect on Sticky cost predictions with a significance value of 0.337 <0.05. Cost of Goods Sold does not have a significant effect on Sticky cost predictions with a significance value of 0.411> 0.05. The coefficient of determination is 0.42 or 4.2% Administrative and General Sales Costs and Cost of Goods Sold is able to explain the behavior of Sticky Cost.  Keywords: Sticky Cost, Administrative and General Sales Costs, Cost of Goods Sold.
ANALISIS TEGANGAN DAN PENYEBAB PENURUNAN KEKERASAN PADA BRACKET ARM LINK DENGAN MATERIAL ALUMINIUM 7050 T4751 Zainuddin, Zainuddin; Aminudin, Muhammad; Ismantoro, Ardian; Burhanudin, Burhanudin
Teknika Vol 9 No 1 (2024): April 2024
Publisher : Pusat Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52561/teknika.v9i1.328

Abstract

In aviation, security and safety are the main priorities, so the components' quality must meet specified standards. One of the components that will be discussed is the arm link bracket located on the wing or left wing of the aircraft, which functions as a support fixture for the arm link. This component is made from Aluminum 7050 T7451 material. In this case, a decrease in the hardness value of Aluminum 7050 T7451 was found to be 80 HB from the standard 82–92 HB, which is feared to be a problem in the future. So, it is necessary to find out the cause so that similar incidents can be avoided. The method used to analyze the leading causes of the decrease in the hardness value of Aluminum 7050 T7451 is by studying literature related to things that allow a reduction in material hardness and using the help of CAD/CAE software for Finite Element Analysis (FEA). The results obtained from the cause of the decrease in hardness of the Aluminum 7050 T7451 material are heat exposure, which is the only heat source based on sheet processing, and heat exposure occurs more than once. In addition, the thermal simulation results show that the heat exposure area spreads evenly across all parts in one exposure. The specific cause cannot yet be known, considering that the heat source of the machining process has many factors, such as the condition of the coolant, the condition of the cutter tools, and the unknown feed speed. In this case, the simulation results show that the maximum stress of 259.6 MPa is still in the safe category with a safety factor value of 1.491.
PENINGKATAN EFISIENSI BISNIS: SOSIALISASI TEKNOLOGI CLOUD UNTUK PENGELOLAAN PERSEDIAAN BENGKEL MOTOR Sumasto, Fredy; Imansuri, Febriza; Purwojatmiko, B. Handoko; Aminudin, Muhammad; Saputra, Alfiolani
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2024)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v6i1.6591

Abstract

Program Pengabdian kepada Masyarakat (PKM) yang dilakukan bertujuan meningkatkan keberlangsungan bisnis Bengkel Motor melalui sosialisasi manajemen persediaan berbasis cloud. Melalui desain dan implementasi Mini Sistem Inventory Control (Mini SICo), program ini berfokus pada meningkatkan pemahaman dan keterampilan pengelolaan persediaan pada pemilik dan karyawan bengkel. Kegiatan ini meliputi kunjungan lapangan, sosialisasi konsep manajemen persediaan, dan demonstrasi penggunaan Mini SICo. Hasilnya menunjukkan peningkatan yang signifikan dalam pemahaman mitra tentang manajemen persediaan dan respons positif terhadap sosialisasi serta implementasi alat bantu ini. Evaluasi program menunjukkan bahwa Mini SICo memberikan solusi praktis untuk optimalisasi persediaan dan memberikan kontribusi nyata pada peningkatan daya saing dan keberlangsungan bisnis bengkel motor di masa depan. The Community Service Program (PKM) aims to improve the business sustainability of motorcycle repair shops through the socialization of cloud-based inventory management. Through the design and implementation of the Mini Inventory Control System (Mini SICo), this program focuses on improving the understanding and skills of inventory management in workshop owners and employees. The activities included field visits, socialization of inventory management concepts, and demonstration of the use of Mini SICo. The results showed a significant increase in partners' understanding of inventory management and a positive response to the socialization and implementation of this tool. The program evaluation showed that Mini SICo provided a practical solution for inventory optimization and made a real contribution to improving the competitiveness and future sustainability of the motorcycle workshop business.
ANALISIS OPERASIONAL KENDARAAN BRT BANJARBAKULA (Studi Kasus Koridor I Rute Banjarmasin-Banjarbaru) Aminudin, Muhammad; Mulyadi, Mulyadi; Abdurrahman, Abdurrahman
Jurnal Kacapuri : Jurnal keilmuan Teknik Sipil Vol 7, No 2 (2024): Vol 7, No 2 2024 JURNAL KACAPURI : JURNAL KEILMUAN TEKNIK SIPIL (Edisi Desember
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al-Banjari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jk.v7i2.17646

Abstract

Kota Banjarbaru menjadi ibu kota Provinsi Kalimantan Selatan yang memiliki pelayanan publik semakin meningkat seiring dengan meningkatnya  mobilitas orang, barang dan jasa akan transportasi, mobilitas yang terjadi akan terus meningkat dengan tumbuhnya perekonomian Kota Banjarbaru dan Kabupaten/kota di provinsi kalimantan selatan. Pemerintah pusat dan daerah sebagai regulator membuat perencanaan dan mengatur pelayanan Lalu Lintas dan Angkutan Jalan. Untuk mendukung mobilisasi pengguna jasa transportasi pada wilayah Banjarbakula (Kota Banjarmasin, Kota Banjarbaru, sebagian wilayah Kabupaten Banjar, Kabupaten Barito Kuala dan Kabupaten Tanah Laut), dengan kondisi pelayanan angkutan konvensional menurun, sebagai amanat undang-undang Nomor 22 tahun 2009 tentang LLAJ, pemerintah wajib menyediakan layanan angkutan umum berbasis bus, dengan  menyediakan layanan angkutan massal di kawasan aglomerasi perkotaan seperti Bus Rapid Transit (BRT) di wilayah Banjarbakula. Dalam pelayanannya perlu mengetahui biaya operasional kendaraan (BOK) BRT Banjarbakula, dengan menganalisis komponen biaya biaya seperti tetap, biaya tidak tetap dan biaya overhead, untuk memberikan pelayanan yang baik diperlukan keseimbangan antara supplay dan demand pada BRT, berdasarkan demand maka berapa jumlah sarana BRT di sediakan dan dioperasikan, dengan metode break even, hasil analisis biaya operasional kendaraan BRT mendapatkan keuntungan sebesar Rp. 69.009.195/tahun. Jumlah kendaraan yang dibutuhkan berdasarkan analisis dengan metode break even sebanyak 12 unit, sedangkan yang kendaraan bus yang beroperasi saat ini 9 unit, dengan kapasitas penumpang 23 orang. 
LIVING SUNNAH “TRADISI DZIKIR 7 LAKSA” PERSPEKTIF TASAWUF Aminudin, Muhammad; Dzikri Nirwana; Saifuddin
TASHWIR Vol. 13 No. 01 (2025)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/jt.v13i01.15848

Abstract

Abstract: Dhikr is an important spiritual practice in Islam that connects the servant with Allah SWT both outwardly and inwardly. One of the dhikr traditions that has developed strongly in the Nusantara region, especially in South Kalimantan, is the “dzikir 7 laksa,” which involves reciting the tahlil phrase “Lā ilāha illā Allāh” 70,000 times. This article examines dzikir 7 laksa from a Sufi perspective by studying its scriptural basis and spiritual wisdom. Through the study of classical texts and the stories of Sufi scholars such as Sheikh Ibn ‘Arabi and Sayyid Muhammad Amin Kutbi, dzikir 7 laksa is understood not merely as a ritual for atonement but also as a process of purifying the heart (tazkiyatun nafs) and a path towards the knowledge of Allah (ma‘rifatullah). This practice has a strong social dimension in strengthening Islamic brotherhood (ukhuwah Islamiyah) within the community. A qualitative method with literature review is used to describe and analyze the meaning and function of dzikir 7 laksa as a manifestation of the living Sunnah among Muslims in the Nusantara. This study emphasizes the importance of preserving the tradition of dzikir as a profound spiritual heritage as well as a reinforcement of social solidarity. Keywords: 7 Laksa Dhikr, Tahlil, Sufism, Redemption of Sins, Ma'rifatullah   Abstrak; Dzikir merupakan amalan spiritual penting dalam Islam yang menghubungkan hamba dengan Allah SWT secara lahir dan batin. Salah satu tradisi dzikir yang berkembang kuat di Nusantara khususnya Kalimantan Selatan adalah dzikir 7 laksa, yakni pengucapan kalimat tahlil “Lā ilāha illā Allāh” sebanyak 70.000 kali. Artikel ini mengkaji dzikir 7 laksa dari perspektif tasawuf dengan menelaah landasan dalil dan hikmah spiritualnya. Melalui kajian teks klasik dan kisah para ulama sufi seperti Syekh Ibnu ‘Arabi dan Sayyid Muhammad Amin Kutbi, dzikir 7 laksa dipahami bukan sekadar ritual penebus dosa, tetapi juga sebagai proses penyucian hati (tazkiyatun nafs) dan jalan menuju ma‘rifatullah. Praktik ini memiliki dimensi sosial yang kuat dalam mempererat ukhuwah Islamiyah di masyarakat. Metode kualitatif dengan studi pustaka digunakan untuk mendeskripsikan dan menganalisis makna serta fungsi dzikir 7 laksa sebagai wujud living sunnah di tengah umat Islam Nusantara. Kajian ini menegaskan pentingnya pelestarian tradisi dzikir sebagai warisan spiritual yang mendalam sekaligus penguat solidaritas sosial. Kata Kunci: Dzikir 7 Laksa, Tahlil, Tasawuf, Penebusan Dosa, Ma'rifatullah