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PENGARUH KECENDRUNGAN MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP PAYOFF MAGNITUDE Shaleh, Sri Madona; Marlin, Khairul; Yupita, Lasmi
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2082

The research purposes were to describe empirically the evidence of manager?s tendency in making decisions on payoff magnitude, and factors influencing it. This research was conducted through experimental design. Population was 152 students of STIE ?KBP? Padang registered in 2014/2015 academic year. 60 students randomly were taken as sample of the research; 30 students of accounting department as treatment group, and 30 students of management department as control group. From the research results, it can be seen a significance difference between the manager's tendency in decision making towards Payoff Magnitude, as well as the factors that influence it. The results also showed experiment group tended to be risk taker rather than control group.

PENGARUH KECENDRUNGAN MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP PAYOFF MAGNITUDE Shaleh, Sri Madona; Marlin, Khairul; Yupita, Lasmi
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2082

The research purposes were to describe empirically the evidence of manager?s tendency in making decisions on payoff magnitude, and factors influencing it. This research was conducted through experimental design. Population was 152 students of STIE ?KBP? Padang registered in 2014/2015 academic year. 60 students randomly were taken as sample of the research; 30 students of accounting department as treatment group, and 30 students of management department as control group. From the research results, it can be seen a significance difference between the manager's tendency in decision making towards Payoff Magnitude, as well as the factors that influence it. The results also showed experiment group tended to be risk taker rather than control group.

Strategi Pemasaran Pada UMKM Kawa Daun Celup Putry Bunga Tabek Patah Kecamatan Salimpaung KHAIRUL MARLIN; Yusratul Rizki; Khairulis Shobirin
Jurnal Manajemen Bisnis Syariah Vol 2, No 1 (2022): Jurnal Manajemen Bisnis Syariah
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Putry Bunga has produced various products and has carried out promotions but has not achieved steady sales every month. Therefore, the authors conducted a study with the aim of knowing how the marketing strategy implemented by Kawa Daun Celup Putry Bunga SMEs was seen from the 4 P marketing mix indicators (product, price, place and promotion). This type of research is a field research (field research) with a qualitative descriptive method. Data collection techniques were carried out by means of interviews and supported by documents in implementing the marketing strategy used by Kawa Daun Celup Putry Bunga SMEs. The author collects data by interviewing owners and employees. The results showed that Kawa Daun Celup Putry Bunga SMEs have implemented a marketing strategy using the 4P marketing mix indicators, namely in terms of product, price, promotion, and place. In addition, in implementing the marketing strategy, there are several obstacles faced by the Kawa Daun Celup Putry Bunga UMKM, namely the difficulty of maintaining the availability of raw materials and business competition.

Peranacang Sistem Informasi Penerimaan Sumbangan Pembinaan Pendidikan (SPP) pada SD Qur'an Al-Fityan Batusangkar Rando Sony Putrasma; Khairul Marlin
Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

The problem was discussed in this study is the recording the receipt of the Educational Development Contribution (SPP) which still manually. The SPP acceptance report is not yet available computerized and there is no computerized recording system used to record SPP receipts at Al-Fityan Batusangkar Elementary School. The type of research that the author uses is the development using the SDLC (System Development Life Cycle) method, namely to create an accounting application program for SPP receipt transactions at Al-Fityan Batusangkar Elementary School by conducting a development model to produce. The applications used are PHP Native, Visual Studio Code, MySQL. The resulting product has implemented an accounting system application in recording the receipt of Educational Development Contributions (SPP) and has produced a receipt report and proof of payment. In addition, the product has also given good results against all elements of PIECES

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSUD SUNGAI RUMBAI Nur Izati Fitriani; Sri Adella Fitri; Khairul Marlin; Yeni Melia
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

The accounting information system is one of the important things that needs to be considered in managing the implementation of a good organization, including in government organizations. The Sungai Rumbai Regional General Hospital is a new hospital that was established in 2017 and was inaugurated as a hospital on the basis of the Regional Public Service Agency (BLUD) in 2019, thus the RSUD has flexibility in making hospital cash disbursements that are adjusted to income hospital with basic BLUD. The purpose of this study is to determine and analyze the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital is good or not. The type of research carried out is descriptive qualitative with data collection techniques that the author uses, namely interviews, observations, and documentation. The analysis technique used is data reduction, data presentation, and drawing conclusions. In the results of the implementation of this study in the form of an analysis of the state of the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital with accounting information system theory that is generally accepted in several books and references. The results of the research on the Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital have used the SIMRS application, but are still carried out in stages. For now, SIMRS has only been implemented in the staffing and patient registration section. Meanwhile, the receipt and expenditure accounting information system is still done manually. The Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital has fulfilled several elements such as Human Resources, procedures, forms, and tools used are appropriate. However, the notes and reports are still not in accordance with the literature theory.Keywords: Accounting Information Systems; Cash Receipts; Cash Expenditures ABSTRAKSistem informasi akuntansi menjadi salah satu hal penting yang perlu diperhatikan dalam mengelola terselenggaranya organisasi yang baik, termasuk dalam organisasi pemerintahan. Rumah Sakit Umum Daerah Sungai Rumbai merupakan rumah sakit milik pemerintahan yang baru diresmikan pada tahun 2017 dan telah diresmikan sebagai Rumah sakit dengan basis Badan Layanan Umum Daerah (BLUD) pada akhir tahun 2019, dengan demikian RSUD memiliki fleksibilitas dalam melakukan pengeluaran kas rumah sakit yang disesuaikan dengan pendapatan BLUD Rumah Sakit. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis sistem informasi akuntansi penerimaan dan pengeluaran kas pada RSUD Sungai Rumbai sudah baik atau belum. Jenis penelitian yang dilakukan yaitu kualitatif deskriptif dengan teknik pengumpulan data yang penulis gunakan yaitu wawancara, observasi, dan dokumentasi. Teknik analisis yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dalam hasil implementasi penelitian ini berupa analisis keadaan sistem informasi akuntansi penerimaan dan pengeluaran kas RSUD Sungai Rumbai dengan teori sistem informasi akuntansi yang berlaku umum di beberapa buku dan referensi. Hasil penelitian Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah menggunakan aplikasi SIMRS, namun masih dilakukan secara bertahap-tahap. Untuk saat ini SIMRS baru diberlakukan di bagian kepegawaian dan pendaftaran pasien. Sedangkan sistem informasi akuntansi penerimaan dan pengeluaran masih dilakukan secara manual. Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah memenuhi beberapa unsur seperti Sumber Daya Manusia, prosedur, formulir, dan alat yang digunakan sudah sesuai. Namun pada catatan dan laporan masih belum sesuai dengan teori kepustakaan. Kata Kunci: Sistem Informasi Akuntansi; Penerimaan kas; Pengeluaran kas

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSUD SUNGAI RUMBAI Nur Izati Fitriani; Sri Adella Fitri; Khairul Marlin; Yeni Melia
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

The accounting information system is one of the important things that needs to be considered in managing the implementation of a good organization, including in government organizations. The Sungai Rumbai Regional General Hospital is a new hospital that was established in 2017 and was inaugurated as a hospital on the basis of the Regional Public Service Agency (BLUD) in 2019, thus the RSUD has flexibility in making hospital cash disbursements that are adjusted to income hospital with basic BLUD. The purpose of this study is to determine and analyze the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital is good or not. The type of research carried out is descriptive qualitative with data collection techniques that the author uses, namely interviews, observations, and documentation. The analysis technique used is data reduction, data presentation, and drawing conclusions. In the results of the implementation of this study in the form of an analysis of the state of the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital with accounting information system theory that is generally accepted in several books and references. The results of the research on the Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital have used the SIMRS application, but are still carried out in stages. For now, SIMRS has only been implemented in the staffing and patient registration section. Meanwhile, the receipt and expenditure accounting information system is still done manually. The Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital has fulfilled several elements such as Human Resources, procedures, forms, and tools used are appropriate. However, the notes and reports are still not in accordance with the literature theory.Keywords: Accounting Information Systems; Cash Receipts; Cash Expenditures ABSTRAKSistem informasi akuntansi menjadi salah satu hal penting yang perlu diperhatikan dalam mengelola terselenggaranya organisasi yang baik, termasuk dalam organisasi pemerintahan. Rumah Sakit Umum Daerah Sungai Rumbai merupakan rumah sakit milik pemerintahan yang baru diresmikan pada tahun 2017 dan telah diresmikan sebagai Rumah sakit dengan basis Badan Layanan Umum Daerah (BLUD) pada akhir tahun 2019, dengan demikian RSUD memiliki fleksibilitas dalam melakukan pengeluaran kas rumah sakit yang disesuaikan dengan pendapatan BLUD Rumah Sakit. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis sistem informasi akuntansi penerimaan dan pengeluaran kas pada RSUD Sungai Rumbai sudah baik atau belum. Jenis penelitian yang dilakukan yaitu kualitatif deskriptif dengan teknik pengumpulan data yang penulis gunakan yaitu wawancara, observasi, dan dokumentasi. Teknik analisis yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dalam hasil implementasi penelitian ini berupa analisis keadaan sistem informasi akuntansi penerimaan dan pengeluaran kas RSUD Sungai Rumbai dengan teori sistem informasi akuntansi yang berlaku umum di beberapa buku dan referensi. Hasil penelitian Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah menggunakan aplikasi SIMRS, namun masih dilakukan secara bertahap-tahap. Untuk saat ini SIMRS baru diberlakukan di bagian kepegawaian dan pendaftaran pasien. Sedangkan sistem informasi akuntansi penerimaan dan pengeluaran masih dilakukan secara manual. Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah memenuhi beberapa unsur seperti Sumber Daya Manusia, prosedur, formulir, dan alat yang digunakan sudah sesuai. Namun pada catatan dan laporan masih belum sesuai dengan teori kepustakaan. Kata Kunci: Sistem Informasi Akuntansi; Penerimaan kas; Pengeluaran kas

Pendampingan Penyusunan Laporan Keuangan Berdasarkan PSAK ETAP di BUMNag Baringin Saiyo Kecamatan Lima Kaum Nita Fitria; Sri Adella Fitri; Mega Rahmi; Nasfizar Guspendri; Khairul Marlin
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ajad.v2i2.95

Financial reports can have a positive impact on the development of BUMNag. From financial reports, systematic data and information can be obtained on the business so as to assist in making decisions. The presentation of financial statements must be good and in accordance with the criteria that are understandable, relevant, reliable, and comparable, so that it can be useful in making decisions that affect the performance and image of the company going forward. In making financial statements, a company must comply with existing Financial Accounting Standards. In compiling the financial statements of BUMNag Baringin Saiyo encountered several obstacles, namely the problem of existing human resources, a lack of knowledge of accounting knowledge which was not sufficient to make account adjustments, and the preparation of financial statements in accordance with Financial Accounting Standards. The purpose of the service activity is to prepare financial reports for BUMNag Baringin SAIYO according to Financial Accounting Standards. The resulting financial statements consist of a Profit and Loss report, a Statement of Financial Position, and notes to the financial statements.

Pendampingan Penyusunan Laporan Keuangan Berdasarkan PSAK ETAP di BUMNag Baringin Saiyo Kecamatan Lima Kaum Nita Fitria; Sri Adella Fitri; Mega Rahmi; Nasfizar Guspendri; Khairul Marlin
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ajad.v2i2.95

Financial reports can have a positive impact on the development of BUMNag. From financial reports, systematic data and information can be obtained on the business so as to assist in making decisions. The presentation of financial statements must be good and in accordance with the criteria that are understandable, relevant, reliable, and comparable, so that it can be useful in making decisions that affect the performance and image of the company going forward. In making financial statements, a company must comply with existing Financial Accounting Standards. In compiling the financial statements of BUMNag Baringin Saiyo encountered several obstacles, namely the problem of existing human resources, a lack of knowledge of accounting knowledge which was not sufficient to make account adjustments, and the preparation of financial statements in accordance with Financial Accounting Standards. The purpose of the service activity is to prepare financial reports for BUMNag Baringin SAIYO according to Financial Accounting Standards. The resulting financial statements consist of a Profit and Loss report, a Statement of Financial Position, and notes to the financial statements.

Pengaruh Pengetahuan Investasi, Persepsi Return, dan Motivasi Investasi Terhadap Minat Investasi Pada Galeri Investasi Syariah Bursa Efek Indonesia Iain Batusangkar Marlin, Khairul
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Pendirian Galeri Investasi Syariah Bursa Efek Indonesia (BEI) sebagai sarana dalam penyebarluasan informasi dan sosialisasi tentang pasar modal di lingkungan civitas akademika, serta diharapkan dapat meningkatkan pengetahuan dan memberikan motivasi kepada civitas akademika tentang pentingnya melakukan investasi, disamping mengharapkan return yang akan diterima. Kegiatan edukasi dan literasi yang dilakukan berhasil meningkatkan jumlah mahasiswa yang menanamkan investasinya di Galeri Investasi Syariah BEI IAIN Batusangkar. Hal ini mendapat apresiasi dari Bursa Efek Indonesia Kantor Perwakilan Sumatera Barat pada Bulan Maret Tahun 2020 sebagai Galeri Investasi yang melahirkan jumlah investor terbanyak selama Tahun 2019 serta penghargaan sebagai galeri yang berhasil melaksanakan kegiatan edukasi yang terbanyak selama Tahun 2019. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan investasi, persepsi return dan motivasi investasi terhadap minat investasi mahasiswa pada Galeri Investasi Syariah BEI IAIN Batusangkar. Jenis penelitian yang digunakan kuantitatif. Teknik pengumpulan data yang digunakan adalah kuisioner. Hasil penelitian menunjukkan bahwa pengetahuan investasi berpengaruh secara signifikan terhadap minat investasi mahasiswa, persepsi return tidak berpengaruh secara signifikan terhadap minat investasi dan motivasi investasi berpengaruh sangat signifikan terhadap minat investasi mahasiswa di Galeri Investasi Syariah BEI IAIN Batusangkar. Kata kunci: Pengetahuan, Persepsi Return, Motivasi dan Minat Investasi

Pengaruh Fasilitas Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan (Studi pada Pelaanggan Hotel New Resty Menara di Kota Pekanbaru Yeni Melia; Rendi Ardiansyah; Khairul Marlin; Novriful Novriful
JEMBATAN Vol 20, No 1 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v20i1.20917

Penelitian ini bertujuan dari penelitian ini adalah untuk menjelaskan bagaimana pengaruh fasilitas dan kualitas pelayanan terhadap kepuasan pelanggan pada Hotel New Resty Menara di Kota Pekanbaru. Jenis penelitian yang akan digunakan adalah survei dengan pendekatan kuantitatif. Populasi penelitian ini adalah semua orang/tamu Hotel New Resty Menara pada bulan Januari-November tahun 2022 sebanyak 15.474 orang. Teknik pengambilan sampel menggunakan teknik random sampling/probability sampling dengan rumus slovin yang berjumlah 99 orang responden. Teknik pengumpulan data menggunakan kuesioner dan dokumentasi. Peneliti mengolah data dengan menggunakan uji statistik yang diolah dengan menggunakan SPSS 26. Berdasarkan hasil penelitian yang diperoleh fasilitas berpengaruh secara signifikan terhadap kepuasan pelanggan Hotel New Resty Menara di Kota Pekanbaru. Variabel Kualitas Pelayanan berpengaruh secara signifikan terhadap kepuasan pelanggan Hotel New Resty Menara di Kota Pekanbaru. Secara simultan fasilitas dan kualitas pelayanan berpengaruh dan signifikan terhadap kepuasan pelanggan Hotel New Resty Menara di Kota Pekanbaru. Maka dapat ditarik kesimpulan bahwa ketiga hipotesis diterima atau fasiltas dan kualitas pelayanan berpengaruh secara simultan terhadap kepuasan pelanggan pada Hotel New Resty Menara di Kota Pekanbaru.

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