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KUALITAS PELAYANAN, HARGA DAN FASILITAS RUMAH KOS DI DESA PLOSOKANDANG DALAM MEMBERIKAN KEPUASAN KEPADA PENGHUNINYA susilowati, lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 7 No 2 (2020): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v7i02.3605

Motivation of this research is the increasing number of boarding houses spread in Plosokandang Village with quality service and competitive prices. The purpose of this research are to find out the quality of service, price and facilities significantly influence the satisfaction of boarding residents in Plosokandang Village. This research uses a quantitative approach to the type of associative research then analyzed using multiple linear regression test. The results of the study show that Quality of service, price and facilities together provide a significant positive effect on the satisfaction of boarding houses in Plosokandang Village.

PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PERTANGGUNGJAWABAN KEUANGAN DESA PADA MASA PANDEMI COVID 19 DI KECAMATAN SENDANG DI TINJAU DARI PERSPEKTIF ISLAM Septiani, Indah; Susilowati, Lantip
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menganalisis pertanggungjawaban keuangan desa oleh pemerintah desa di Kecamatan Sendang berdasarkan Standar Akuntansi Pemerintah (SAP) sebagai acuan pada masa pandemi Covid-19. Jenis penelitian ini adalah penelitian deskriptif. Data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dari wawancara yang dilakukan kepada sejumlah perangkat desa yang berkaitan dengan pengelolaan keuangan desa. Sedangkan data sekunder diperoleh dari laporan keuangan dan informasi lainnya yang diperoleh dari website resmi desa. Teknik pengumpulan data yang digunakan dalam penelitian ini yakni observasi dan wawancara. Analisis data dilakukan dengan seksama berdasarkan hasil observasi dan wawancara untuk kemudian ditelaah hingga diperoleh suatu kesimpulan. Hasil penelitian menunjukkan, mengenai pertanggungjawaban keuangan desa yang dimulai dari penerapan disiplin prosedur pertanggungjawaban keuangan desa, pemerintah desa Tugu dan desa Krosok di kecamatan Sendang telah menerapkan prosedur berdasarkan peraturan yang ditetapkan sebagaimana tujuannya untuk pelaporan keuangan desa. Selain itu, penyajian laporan keuangan desa sebagaimana yang telah tertuang dalam Standar Akuntansi Pemerintah (SAP), pemerintah di kedua desa belum sepenuhnya menyajikan laporan keuangan yang lengkap. Kedua desa sama-sama hanya menyajikan Laporan Realisasi Anggaran (LRA). Dalam penerapan di dalam kedua desa sudah menerapkan prinsip dan hukum Islam. Pertanggungjawaban keuangan desa berdasarkan perspektif Islam yaitu pertanggungjawaban keuangan desa harus menerapkan prinsip kejujuran dan keterbukaan. Selain itu dalam perspektif Islam, pelaksanaan pertanggungjawaban harus dilakukan berdasarkan pedoman yang berlaku seperti penerapan admisnistrasi yang sesuai dengan hukum Islam.

Analisis Penerapan Akuntansi Aset Biologis pada Usaha Peternakan Ayam Broiler Ditinjau dari Prespektif Islam Wahyuni, Lia Wulan; Susilowati, Lantip
ALSYS Vol 2 No 1 (2022): JANUARI
Publisher : Lembaga Yasin AlSys

Animal husbandry related fields. Many animals are raised by humanis including chickens. Broiler chicken farming provides very promising benefits for breeders. Chicken is including in the biological assets regulated in PSAK 69. Mr Fatkhur established a business in the field of broiler chicken farming, which was named Barokah Farm, having his address at Gandusari district Trenggalek. The recording and preparation of financial reports carried out at Barokah Farm have not referred to PSAK 69 as a whole. Regarding the preparation of financial reports, it is very useful for chicken farming business actors, especially regarding the expenditure of needs during the process of selecting chicken seeds to selling broiler chicken to consumers. Descriptive or qualitative methods are used in this study. The data collected in this study were conducting interviews with Barokah Farm owners, observing objects before they were investigated and then documented. Questions asked by the researcher to Mr Fatkhur regarding the measurement, disclosure, recognition and preparation of financial statements at Barokah Farm. The result of the study show that the recording of financial statements at Barokah Farm is very simple and can only be understood by the Barokah Farm owner. While outsiders cannot understand the financial statements made at Barokah Farm. In Islamic, chicken farming is allowed and even recommended to fulfill daily life. In the Islamic perspective, it is very necessary to process the halalness of an item that will be used or consumed by many people.

Comparison of Financial Performance in Health Sector Companies Listed on the Indonesia Stock Exchange before and During the Covid-19 Pandemic Alisyah, Widya Nur; Susilowati, Lantip
Jurnal Keuangan dan Perbankan Vol 26, No 1 (2022): January 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i1.6816

The trade war between China and America shocked Indonesia's economic situation towards the end of 2019, followed by a pandemic of a deadly virus known as Covid-19. It was officially revealed at the start of 2020 that the Covid-19 pandemic had infiltrated Indonesia, which directly impacted the country's economy. The weakening of the economy may impact the financial performance of different firms, including those in the health care industry. The study aims to see how the Covid-19 pandemic has affected the financial performance of healthcare enterprises listed on the Indonesian Stock Exchange. As a result, financial ratios must be examined to assess the amount of change in the company's financial performance. The researchers employed quantitative approaches and comparative research in their study. The sample for this study included 14 businesses out of 22 health sector companies listed on the Indonesia Stock Exchange. This study's data analysis is a sort of comparative analysis. The solvency ratio, liquidity ratio, and activity ratio all decreased due to the study. As a result, the profitability ratio improved. Between before the Covid-19 pandemic and after the Covid-19 pandemic struck, the company's financial performance in the health industry did not alter significantly.

PENERAPAN BIAYA KUALITAS, BIAYA PENGENDALIAN, DAN BIAYA KEGAGALAN UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN JENANG KAWAH MAK YUN DESA KARANGSONO KECAMATAN NGUNUT KABUPATEN TULUNGAGUNG Susilowati, Lantip; Firdausita, Salma Salsabila
SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi dan Bisnis Islam Vol 4 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/sosebi.v4i1.8824

Abstrak: Kualitas merupakan salah satu faktor utama yang harus diperhatikan oleh perusahaan untuk dapat bertahan di tengah persaingan. Penelitian ini bertujuan untuk mengetahui penerapan biaya pengendalian, biaya kegagalan, optimalisasi biaya kualitas, serta efisiensi biaya produksi pada perusahaan jenang kawah Mak Yun Desa Karangsono Kecamatan Ngunut Kabupaten Tulungagung. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Teknik pengumpulan data adalah dengan wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis data tunggal dengan kondensasi data, display data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) Penerapan biaya pengendalian terbagi menjadi dua aspek yakni biaya pencegahan yang dialokasikan pada biaya tenaga kerja pemeliharaan dan biaya pemeliharaan peralatan, serta biaya penilaian yang dialokasikan pada biaya pengujian peralatan dan biaya pemeriksaan bahan baku. 2) Biaya kegagalan dialokasikan pada biaya pengujian ulang, biaya pengerjaan ulang, biaya pengiriman ulang, biaya pelayanan pelanggan, biaya klaim garansi, biaya penarikan produk, dan biaya kehilangan pelanggan. 3) Optimalisasi biaya kualitas dilakukan pada aspek sumber daya, kualitas pemeliharan peralatan, identifikasi akar masalah optimalisasi biaya, berbagi sumber daya, perbaikan secara terus menerus. 4) Efisiensi biaya produksi dilakukan dengan analisis biaya secara mendalam, identifikasi pemborosan, pelatihan karyawan, mengurangi biaya produksi jangka panjang, evaluasi dan analisis secara rutin. Kata Kunci: Biaya Kualitas; Efisiensi Biaya Produksi; Perusahaan Jenang. Abstract: Quality is one of the main factors that companies have to pay attention to to survive amidst competition. This research aims to find out the implementation of control costs, failure costs, optimization of quality costs, and production cost efficiency at the Mak Yun Crater Jenang Company, Karangsono, Ngunut, Tulungagung. This research used a qualitative approach with a case study type. The data collection techniques were interviews, observation, and documentation. The data analysis technique used Miles and Huberman's theory, with data condensation, data display, and concluding. The results of this research showed that: 1) The implementation of control costs was divided into two aspects, namely prevention costs which are allocated to maintenance labor costs and equipment maintenance costs, as well as assessment costs which are allocated to equipment testing costs and raw material inspection costs. 2) The failure costs were allocated to retesting costs, rework costs, reshipment costs, customer service costs, warranty claim costs, product recall costs, and customer loss costs. 3) The quality costs optimization were done in the aspects of resources, quality of equipment maintenance, identification of root causes of cost optimization, resource sharing, and continuous improvement. 4) The production cost efficiency were done indepth cost analysis, waste identification, employee training, reducing long-term production costs, regular evaluation, and analysis. Keywords: Quality Costs; Production Cost Efficiency; Jenang Company.

KUALITAS PELAYANAN, HARGA DAN FASILITAS RUMAH KOS DI DESA PLOSOKANDANG DALAM MEMBERIKAN KEPUASAN KEPADA PENGHUNINYA susilowati, lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 7 No 2 (2020): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v7i02.3605

Motivation of this research is the increasing number of boarding houses spread in Plosokandang Village with quality service and competitive prices. The purpose of this research are to find out the quality of service, price and facilities significantly influence the satisfaction of boarding residents in Plosokandang Village. This research uses a quantitative approach to the type of associative research then analyzed using multiple linear regression test. The results of the study show that Quality of service, price and facilities together provide a significant positive effect on the satisfaction of boarding houses in Plosokandang Village.

Komparasi Time Value of Money dan Economic Value of Time Ditinjau dari Perspektif Manajemen Keuangan Syariah Susilowati, Lantip; Kurniawan, Diky Ade; Roziq, Zulfi Fattakhur; Ja’farudin, Ahmad; Fanzahfi, Muhammad Royhan Roudhofillah
Sharef: Journal of Sharia Economics and Finance Vol 2 No 2 (2024): Journal of Sharia Economics and Finance Vol. 2 No. 2 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsef.v2i2.1048

Uang tergolong penting dalam keberlangsungan perekonomian, karena fungsi utama dari uang adalah sebagai alat tukar (medium of exchange). Ekonomi syariah berkaitan dengan uang menggunakan EVT (Economic Value of Time), ekonomi konvensional menerapkan TVM (Time Value of Money). Tujuan penelitian ini adalah mengkaji secara mendalam dua teori keuangan yang saling berlawanan, TVM dan EVT teori. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan menggunakan teknik tinjauan review literatur dan relevansi kesamaan topik dari jurnal penelitian ilmiah terdahulu. Hasil penelitian menunjukkan bahwa financial theory yang bertentangan dengan ajaran agama Islam adalah TVM (Time Value of Money) yang digunakan oleh perekonomian konvensional. Teori dan praktik economic value of time (EVT) adalah solusi atas keharaman TVM. Konsep EVT (Economic Value of Time) mengakui bahwa yang memiliki nilai ekonomi adalah waktu. Manajemen keuangan syariah hadir sebagai tonggak pembanding dan memperoleh titik terang bahwa praktik EVT lebih baik, halal, serta dianjurkan daripada TVM.

Pengaruh Etos Kerja Islam, Biaya Produksi Dan Pendidikan Terhadap Kesejahteraan Petani Di Desa Wonodadi, Kabupaten Blitar Ahmada, Muhamad Agus Alfiyan Nur; Susilowati, Lantip
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25275

Pada umumnya, pendapatan petani di Desa Wonodadi jika dirinci per bulan masih dibawah Upah Minimum Kabupaten (UMK) Kabupaten Blitar yang sebesar Rp2.330.000/bulan. Sehingga menunjukkan kondisi ekonomi petani yang belum stabil dan kesejahteraan yang belum sepenuhnya dicapai. Penelitian ini bertujuan (1) Untuk menguji pengaruh simultan Etos Kerja Islam, Biaya Produksi dan Pendidikan terhadap kesejahteraan petani di Desa Wonodadi. (2) Untuk menguji pengaruh parsial Etos Kerja Islam terhadap kesejahteraan petani di Desa Wonodadi. (3) Untuk menguji pengaruh parsial Biaya Produksi terhadap kesejahteraan petani di Desa Wonodadi. (4) Untuk menguji pengaruh parsial Pendidikan terhadap kesejahteraan petani di Desa Wonodadi. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Pengumpulan data menggunakan kuesioner secara langsung. Pengambilan sampel menggunakan teknik proporsional random sampling dengan jumlah sampel sebanyak 100 responden. Pengukuran dalam penelitian ini menggunakan skala likert. Metode analisis data yang digunakan adalah analisis regresi linear berganda untuk membuktikan hipotesis penelitian. Hasil penelitian ini menunjukkan bahwa (1) etos kerja Islam, biaya produksi dan pendidikan berpengaruh signifikan secara simultan terhadap kesejahteraan petani di Desa Wonodadi. (2) Etos kerja Islam berpengaruh positif dan signifikan secara parsial terhadap kesejahteraan petani di Desa Wonodadi. (3) Biaya produksi berpengaruh positif dan signifikan secara parsial terhadap kesejahteraan petani di Desa Wonodadi. (4) Pendidikan berpengaruh positif dan signifikan secara parsial terhadap kesejahteraan petani di Desa Wonodadi. Petani harus menerapkan nilai-nilai kerja keras, disiplin, dan tanggung jawab dalam menjalankan aktivitas pertanian. Dengan mempraktikkan prinsip-prinsip ini, efisiensi kerja, produktivitas lahan, dan kesejahteraan akan meningkat.

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Kemandirian Daerah Di Kabupaten/Kota Se-Provinsi Jawa Timur Tahun 2018-2023 Khasanah, Putri Choirul; Susilowati, Lantip
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1338

This research examines the influence of regional taxes and regional levies on regional independence in districts/cities throughout East Java Province in 2018-2023. The background to this research is that the implementation of regional autonomy has not been maximized, which is reflected in the low ratio of regional financial independence. Increasing Original Regional Income (PAD), especially from regional taxes and regional levies, is considered a factor that can increase regional independence. This research aims to analyze the influence of regional taxes and regional levies simultaneously or partially on regional independence. Using quantitative methods with an explanatory research approach, this research uses secondary data from the DJPK in the form of the realization of the 2018-2023 APBD. The analysis technique used is panel data regression with E-Views12 software. The research sample consisted of 228 observations using saturation sampling technique. The research results show that simultaneously, regional taxes and regional levies have a significant positive effect on regional independence. Partially, regional taxes have a significant positive effect on regional independence, while regional levies do not have a significant influence.

Peran Sosial Finance Baitul Maal Wat Tamwil (BMT) dalam Menumbuhkan Keuangan Inklusif Studi pada BMT di Tulungagung dan Blitar Susilowati, Lantip
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 7 No. 1 (2020)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v7i1.2944

Baitul Maal wat Tamwil has two directions, namely managing business and social affairs. The basic problem for BMT is that the management of social funds in BMT has not been maximized. This is indicated by the distribution of charity social funds. Based on these problems, this paper intends to explore how the implementation and role of BMT social finance in growing financial inclusion?. The method used is a qualitative type and descriptive approach. The results of this paper are first, the implementation of social finance are source of fund’s social finance management and distribution. Source of fund’s social finance are in the form of zakat, infaq, social funds, and distribution of social finance are social assistance, scholarship and qardul hasan financing. Second, the role of Baitul Maal wat Tamwil Pahlawan Tulungagung's social finance role in fostering financial inclusion, among others in the form of Qardh al-Hasan financing and other direct assistance. Direct assistance has no impact on savings opportunities. The role of social finance in growing financial inclusion in the BMT Podo Joyo Blitar includes, among others, the financing of Qardh al-Hasan and assistance for orphans in the form of savings accounts as well as from assistance for widows.

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