Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Review: Journal of Multidisciplinary in Social Sciences
Ramadhani, Muhammad Naufal
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of the performance of operators who do not work according to the Standard Operating Procedure which causes Not Good products to be delivered to customers using the 5W + 1H method Hikam, Amar Syaifullah; Ramadhani, Muhammad Naufal; Azis, Abdul; Nst, Mhd Fachrur Rozi; Kurniawan, Varas Pratama Putra; Prastyo, Yudi
Review: Journal of Multidisciplinary in Social Sciences Vol. 1 No. 10 (2024): September
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v1i10.669

Abstract

PT QWERTY always strives to maintain production quality and quantity by paying attention to the performance of all employees, especially production operators. However, during the production process, NG / Abnormal is still often found, production targets are not achieved, and NG products are sent to customers (Customer Claims). This happens because human error such as employee performance that does not comply with SOPs, working in a hurry, and even in some cases, employees are sleepy, especially when working the night shift, are also the cause. This study aims to analyze the performance of operators who do not work in accordance with the Standard Operating Procedure (SOP) in the production process. This study uses the 5W + 1H method. The 5W+1H method is an information gathering and analysis technique that includes six basic questions, namely What, Who, When, Where, Why, and How. The results of the analysis show that violations of SOPs by operators can trigger errors in the production process, leading to NG products being delivered to customers. The main factors that trigger non-compliance with SOPs include lack of training, high workload, and lack of regular monitoring and evaluation of performance.
PERLAKUAN AKUNTANSI MURABAHAH DIBANDINGKAN DENGAN PSAK NOMOR 102 TAHUN 2013 DI KJKS BMT YA UMMI FATIMAH Ramadhani, Muhammad Naufal
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi murabahah yang diterapkan pada BMT Ya Ummi Fatimah apakah sudah sesuai dengan PSAK No 102 tahun 2013  serta  memberikan rekomendasi perlakuan akuntansi murabahah yang sesuai dengan PSAK 102 Tahun 201. Metode penelitian kualitatif digunakan untuk menjabarkan proses pengakuan, pengukuran, penyajian, dan pengungkapan transaksi murabahah di BMT Ya Ummi Fatimah. Teknik analisis data digunakan analisis deskriptif.  Hasil penelitian menunjukkan perlakuan akuntansi murabahah di BMT Ya Ummi Fatimah secara substansi tidak sesuai  PSAK 102 Tahun 2013. Praktik yang dilakukan pihak BMT merupakan jual beli I‟nah yang tidak diperbolehkan sebagaimana dijelaskan dalam Fatwa Dewan Syariah Nasional Nomor 94/DSNMUI/IV/2014.Pihak BMT mengklasifikasikan murabahah yang dipraktikkan sebagai jual beli murni. Menurut peneliti pihak BMT sebenarnya mempraktikkan pembiayaan murabahah, karena pihak penjual  secara substansi tidak memiliki persediaan. BMT belum menerapkan sepenuhnya SAK ETAP Bab 22 tentang penurunan nilai. Pihak BMT tidak mengungkapkan jumlah kerugian penurunan nilai dan pemulihan kerugian penurunan nilai piutang murabahah dalam Laporan Laba Rugi. BMT belum menyajikan margin murabahah yang ditangguhkan di neraca sesuai PSAK 102 tahun 2013 paragraf 38 .  Katakunci: akuntansi murabahah,  PSAK No. 102 tahun 2013
Co-Authors Abdul Azis Hikam, Amar Syaifullah Kurniawan, Varas Pratama Putra Nst, Mhd Fachrur Rozi Prastyo, Yudi