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ANALISIS RASIO PROFITABILITAS PERUSAHAAN KONSTRUKSI BERDASARKAN K-MEANS CLUSTERING MENGGUNAKAN METODE PHYTON Nelsi Wisna; Lubna Fairus; Kastaman Kastaman
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10062

Abstract

Informasi akuntansi adalah informasi yang sangat dibutuhkan oleh pihak-pihak yang berkepentingan di dalam perusahaan. Laporan keungan merupakan salah satu bentuk informasi akuntansi. Dengan adanya laporan keuangan, kinerja perusahaan dapat digambarkan khususnya dalam bidang keuangan. Dalam penelitian ini menjelaskan perhitungan rasio profitabilitas ROS (Return on Sales) dan ROCE (Return on Capital Employed) serta melakukan klasterisasi dari rasio tersebut dengan menggunakan metode K-Means Clustering. Sampel data yang digunakan berasal dari perusahaan sub sektor kontraktor yang terdaftar pada Bursa Efek Indonesia tahun 2019. Hasil perhitungan ROS dan ROCE menunjukkan pengelompokkan perusahaan berdasarkan 3 klasifikasi yaitu sehat, kurang sehat, dan tidak sehat. Berdasarkan analisis, cluster dengan metode K-Means Clustering menunjukkan perubahan cluster perusahaan selama periode tersebut.
Desain Aplikasi Penjualan dan Pembelian pada Perusahaan Dagang Santoso, Rudi Edi; Kastaman, Kastaman; Sukmawati, Fitri
Jurnal Telematika 2018: Industrial Engineering Seminar and Call for Paper (IESC) 2018
Publisher : Yayasan Petra Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61769/telematika.v0i0.224

Abstract

The calculation of the purchase and sale of the goods in a trading company is a very important thing in running business processes. In this paper, case study which is the object of research is in the bakery. This becomes very important because of the calculation that's known stock of goods and end its profits loss a store. However, many difficulties occur namely slowness of calculation and logging goods sales because the calculation is done using the calculator, the recording of sales still Use the notes as evidence of cash sales, check out their inventory the items to be sold. Often an error occurred determining inventory and delays in the creation of income statements and cash flow statement of operating activity, the difficulty of finding the transaction data at the time of purchase and sale. To overcome these problems, it is necessary to develop application design using the system development method used is the method of Software Development Life Cycle (SDLC) with the waterfall model and designed with object-oriented methods. This design is able to handle the recording of purchases and sales. Perhitungan pembelian dan penjualan barang pada sebuah perusahaan dagang merupakan hal yang sangat penting dalam menjalankan proses bisnis. Dalam paper ini studi kasus yang menjadi objek penelitian adalah di toko kue dan roti. Hal ini menjadi sangat penting karena dari hasil perhitungan itulah dapat diketahui stok akhir dari barang dan rugi labanya suatu toko tersebut. Namun, terjadi banyak kesulitan yaitu lambatnya perhitungan dan pendataan penjualan barang karena perhitungan yang dilakukan masih menggunakan kalkulator, pencatatan penjualan masih menggunakan nota sebagai bukti penjualan tunai, dan mengecek persediaan barang yang akan dijual. Sering terjadi kesalahan dalam menentukan persediaan dan keterlambatan dalam pembuatan laporan laba rugi serta laporan arus kas aktivitas operasi, sulitnya mencari data-data transaksi pada saat pembelian dan penjualan. Untuk mengatasi permasalahan tersebut maka perlu dikembangkan desain aplikasi dengan menggunakan metode pengembangan sistem. Metode pengembangan sistem yang digunakan adalah metode Software Development Life Cycle (SDLC) dengan model waterfall dan dirancang dengan metode berorientasi objek. Rancangan ini mampu menangani pencatatan pembelian dan penjualan.
Pelatihan Pencatatan Keuangan Digital Laundry dengan Menggunakan Aplikasi SIAPIK Yuniar, Irna; Widayanti, Asti; Kastaman, Kastaman; Santoso, Adam Ananda; Azzhara, Dhea Putri; Azijah, Syifa Nur
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2024): November 2024
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v8i2.6989

Abstract

Pencatatan transaksi dan dokumen laporan penjualan jasa laundry pada UKM Trias Laundry masih berbasis pencatatan menggunakan buku berdasarkan perhitungan sederhana dengan media kalkulator. Hasil perhitungan memerlu­kan proses verifikasi secara manual untuk memeriksa ketepatan laporan. Hal ini menyebabkan kebutuhan tambahan waktu pada proses pembuatan laporan karena rentan terhadap kesalahan perhitungan. Keterbatasan kemam­puan karyawan dalam menggunakan aplikasi berbasis digital untuk menghasilkan laporan keuangan juga menjadi salah satu kendala. Untuk membantu permasalahan tersebut dilakukan sosialisasi dan pelatihan peng­guna­an aplikasi SIAPIK untuk menghasilkan laporan keuangan. Metode pelak­sanaannya terdiri dari tiga tahap yaitu tahap survey dan analisis kebutuhan, kemudian tahap pelaksanaan sosialisasi secara online memberi­kan pema­ham­an tentang sistem informasi akuntansi, pentingnya laporan akuntansi dan aplikasi SIAPIK dan tahap praktek penggunaan fitur aplikasi dan evaluasi laporan hasil aplikasi tahap terakhir adalah tahap evaluasi dan monitoring. Hasil pengabdian masyarakat menunjukan bahwa terdapat peningkatan pemahaman 87.5% dari peserta tentang aplikasi sistem informasi akuntansi digital dan laporan akuntansi, kemudian terdapat peningkatan keterampilan karyawan dalam melakukan pencatatan transaksi dan evaluasi laporan akuntansi senilai 70%. Kontribusi utama kegiatan pengabdian masyarakat ini adalah mengenalkan aplikasi SIAPIK kepada UMKM untuk pembuatan laporan keuangan sesuai standar SAK EMKM.
Penggunaan Sistem Pembayaran Nirkontak untuk Mencegah Penyebaran Covid-19 di Indonesia Kotjoprayudi, Raswyshnoe Boing; Kastaman, Kastaman
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 8 No 1 (2023): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v8i1.9501

Abstract

World Health Organization has classified COVID-19 as a pandemic. Many hotels were forced to close because no guests came. Scientists agree that COVID-19 cannot be stopped, experts believe it can be delayed greatly using current "social distancing". This study aims to support the development of payment applications using the Contactless Payment (CP) method by presenting statistical data usage in people around the world. CP payments have become popular and are more accepted as a new payment method in both developed and developing countries. CP continues to grow and influences many factors such as greater spread, financial inclusion, and becoming more convenient, faster, and cheaper. CPs like this play an important role in shaping ecosystems, from regulators, financial institutions, toolmakers, retailers, or vendors, to consumers themselves. The results demonstrated that the technology developed was capable of speeding up and simplifying the hotel booking transaction process. The study's findings also show that the system that was constructed is helpful and that it can be used as part of the digital transformation of direct payments into online payments, as well as one of the options for decreasing the spread of the pandemic. The research conducted in this journal is using quantitative research. The use of CP in Indonesia after the pandemic increased in 2019 (0.3%) and 2020 (0.6%) from the previous year. The presentation method used is secondary data and literature study. This study will compare survey results from several kinds of literature.
Analisis Faktor-Faktor Penentu Kepuasan Pengguna Layanan Paylater Dengan Pendekatan Regresi Linier Kastaman; Komala Sari, Siska; Fahrudin, Tora; Nugroho, Heru
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 11 No 4: Agustus 2024
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.1148343

Abstract

Pelanggan suka membayar sekarang dengan uang tunai, kartu debit, dan perbankan online. Di sisi lain, mereka suka membayar nanti dengan pinjaman dan kartu kredit. Bayar nanti yang dikenal sekarang dengan nama paylater semakin populer, dan banyak orang lebih suka menggunakannya daripada cara pembayaran lainnya. Namun, paylater telah memiliki cukup banyak pelanggan untuk studi yang dapat melihat kepuasan pengguna. Oleh karena itu, penelitian ini mencoba mencari tahu faktor apa saja yang membuat pelanggan puas dengan layanan paylater. Metode penelitian yang dipakai adalah kualitatif dengan cara survei terhadap 280 mahasiswa dengan rata-rata kelompok usia 15-20 tahun, adapun faktor-faktor yang diteliti setelah dilakukan studi literatur untuk mencari kekuatan hubungan antara lima variabel independen : program studi, jenis kelamin, pendapatan bulanan, pengeluaran bulanan, dan kesadaran terhadap paylater terhadap variabel dependen, yaitu kepuasan konsumen terhadap layanan paylater, dianalisis menggunakan regresi linier berganda. Hasilnya hanya dua variabel yang berpengaruh positif terhadap kepuasan pelanggan yaitu program studi yang diasumsikan sebagai program studi teknik dan non teknik dan kesadaran terhadap paylater. Kami menyimpulkan bahwa jika ada latar belakang program studi teknik dan non teknik, dengan kesadaran terhdap paylater artinya pengtahuan dari paylater baik dari sisi keuntungan dan segala resikonya meningkat maka kepuasan pelanggan akan tercapai. Temuan penelitian ini menambah apa yang telah diketahui dengan menghubungkan kepuasan pengguna paylater dengan ide-ide yang telah diteliti di lingkungan teknologi lainnya.   Abstract Customers like to pay now with cash, debit cards, and online banking. On the other hand, they like to pay later with loans and credit cards. Pay later known now as paylater is growing in popularity, and many people prefer to use it over other means of payment. However, paylater has had enough customers for a study that can look at user satisfaction. Therefore, this study tries to find out what factors make customers satisfied with the paylater service. The research method used is qualitative by means of a survey of 280 students with an average age group of 15-20 years, while the factors studied after conducting a literature study to find the strength of the relationship between the five independent variables: study program, gender, monthly income, monthly expenses, and awareness of paylater to the dependent variable, namely customer satisfaction with paylater services, were analysed using multiple linear regression. The results show that only two variables have a positive effect on customer satisfaction: study programme, which is assumed to be engineering and non-engineering study programme, and paylater awareness. We conclude that if there is an engineering and non-engineering study programme background, with an awareness of paylater meaning that the knowledge of paylater both in terms of benefits and risks increases, customer satisfaction will be achieved. The findings of this study add to what is already known by linking paylater user satisfaction to ideas that have been researched in other technology environments.  
IMPLEMENTASI SMART CONTRACT UNTUK PENCATATAN RANTAI PASOK BATERAI KENDARAAN LISTRIK KONVERSI Agung, Anak Agung Gde; Yuniar, Irna; Kastaman, Kastaman
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1127

Abstract

After more than 200 years of dependence on refined petroleum fuels, currently countries in the world are starting to switch to battery-based electric vehicles (EV). Apart from being considered cheaper in operational costs, EV technology is considered mature enough for mass use. The battery is one of the core components for EVs, which contributes to around 40% of the production costs of the EV itself. For this reason, EV producing countries and battery manufacturing material providers are competing to secure the material supply chain and battery processing installations. Another reason for the need to secure the battery supply chain is that the materials used to make EVs come from mining materials which have the potential to pollute the environment and be dangerous to health. For this reason, a recording and tracking mechanism is needed in the battery supply chain, starting from raw materials to reuse/post usage. Blockchain through smart contracts can handle this problem. Smart contract applications running on blockchain have immutable and traceable properties, two properties that are critical points in the supply chain. Blockchain also has transparent and secure properties, so that even though only defined parties can interact, supply chain data can be seen by users. The solution and output target for this Community Service activity is to adapt the smart contract that was created in previous research with the partner's business process, and test the performance of the smart contract directly. By implementing this smart contract, it is hoped that partners will have more competitive advantage in the electric motorbike conversion workshop ecosystem
IMPLEMENTASI APLIKASI INFORMASI PELAYANAN KESEHATAN PADA RSUD OTO ISKANDAR DI NATA KABUPATEN BANDUNG Kastaman, Kastaman; Yuniar, Irna; Mayadewi, RA Paramita; Anshori, Abdul Matin
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1151

Abstract

Hospitals must provide information that is complete, easy to understand, and accessible to all members of the community to provide the best service. Newly-arrived hospital patients usually feel confused by health care facilities. Limited personnel resources in hospitals that serve many visitors may contribute to poor service. A large number of visitors can reduce the quality of service. This will make visitors dissatisfied with the service. Complaints experienced by visitors in various hospitals include long service times to completion, complaints about administrative problems, communication and attitude of officers, unclear information on handling complaints, handling complaints that are considered too complicated a process, no solution to complaints, perceived discriminatory and unfair health services, and unclear information on costs borne by patients. The solution and output target of this Community Service activity is to provide products and services for the application of health service information applications. With the application of this application, it is hoped that it can be used to help the effectiveness of the performance they carry out daily and is useful for improving facility management to produce detailed and relevant information
IMPLEMENTASI SIKLUS AKUNTANSI PERUSAHAAN DAGANG BERBASIS WEB UNTUK SISWA SMKN 11 BANDUNG Gde Agung , Anak Agung; Wisna, Nelsi; Kastaman, Kastaman; Ardiansyah, Fajri
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1610

Abstract

Vocational education plays an important role in preparing young generations to face the challenges of the workforce. One of the issues faced by vocational high school accounting students is the gap between theoretical knowledge and practical application. To address this problem, Accounting Information Systems Program at Telkom University conducted a community service program by implementing a trading company accounting cycle module for students in the Accounting and Financial Institution Department at SMKN 11 Bandung. The method involved developing a module and conducting hands-on training sessions. The results showed an improvement in students' understanding of the accounting cycle, as evaluated through questionnaires, which revealed that most students found the material clear, applicable, and relevant. The training also received positive feedback despite challenges related to the duration of the sessions. This program is expected to be further developed to enhance students' readiness for the workforce or entrepreneurship.
IMPLEMENTASI TEKNOLOGI TEPAT GUNA APLIKASI TRACEABILITY BERBASIS BLOCKCHAIN UNTUK TEH HIJAU DI PPTK GAMBUNG Kastaman, Kastaman; Agung, Anak Agung Gde; Rajabi, Dhafin Rizqi; Sugiyarwi, Henokh Putri; Cahyani, Ni Putu Kanaya Putri
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1611

Abstract

This community service program successfully implemented a blockchain-based traceability application for green tea processing at PPTK Gambung. The application integrates all stages of green tea production, from raw material reception to final product distribution, utilizing blockchain technology to ensure data security and traceability. The implementation of this system enhances the transparency of the production process and adds value to PPTK Gambung's green tea products in the international market through verifiable tracking capabilities. The use of blockchain and IPFS technology in this application has also proven effective in optimizing operational costs while maintaining data integrity. Based on the results of this implementation, the blockchain-based traceability application has the potential for broader application in the national green tea industry, providing a competitive advantage for Indonesian green tea products in the global market.
Aplikasi Berbasis Web untuk Menyusun Laporan Laba Rugi dan Pencatatan Piutang dengan Metode Aging Schedule di Perusahaan Dagang: (Studi Kasus: Toko Agus, Labuhan Maringgai, Lampung Timur) Septiana, Della; Sukawati, Renny; Kastaman
eProceedings of Applied Science Vol. 10 No. 6 (2024): Desember 2024
Publisher : eProceedings of Applied Science

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

Abstract

Toko Agus is located in Labuhan Maringgai, East Lampung. This shop has problems in recording sales and customer receivables that are not effective and efficient so that they are often inaccurate in recording reports. So that these problems are resolved, a web based application is needed that can provide accurate information. The application is made using the Laravel framework and the database used is MySQL and this application is built with the waterfall model of the System Development Life Cycle (SDLC) method. The purpose of this system is to facilitate the recording of sales and recording of receivables and the preparation of financial reports. The development of this application is carried out using the Unified Modeling Language (UML). The functionality of the application created includes the process of cash and credit sales transactions, recording the age of accounts receivable, recording sales reports, displaying accounts receivable analysis, and displaying income statements. Keywords: Application, Accounts Receivable, Cash, Trading Company, Aging Schedule Method