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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomika Dan Bisnis MES Management Journal Jurnal Pengabdian Manajemen VISA: Journal of Vision and Ideas Jurnal Ekonomi, Bisnis dan Manajemen
Akhirruddin, Anita
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pendampingan Peningkatan Pemberdayaan Masyarakat SD ALMADANY kelurahan Prambangan Kabupaten Gresik Melalui Pelatihan Literasi Keuangan dan Kesehatan Mental Guru Akhirruddin, Anita; Kirono, Indro
Jurnal Pengabdian Manajemen Vol 3 No 2 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v3i2.7340

Abstract

Mental health is a problem that needs to be taken seriously. Mental health is often experienced by people aged 15 years and over, so it is necessary to address this by knowing the problems and characteristics of people around us who experience mental disorders. Teacher are among those who can experience mental health problems due to their dual role, namely wife, and career. The dual role played by teachers does not rule out possibility of causing stress and depression. Stress and depression need to be handled appropriately and identified as early as possible, for this reason it is necessary to understand the importance of mental health literacy for teachers so that they can work well in educating their students. So in this service the service team want to provide training to Almadany Elementary School teachers on how to recognize the symptoms of mental disorder, as well as how to overcome them both from a psychological aspect and a religious approach.
Analisis Pengendalian Internal Piutang Pada PT. XYZ Azizi, Ainur Rifqi; Akhirruddin, Anita
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 5, No 2 (2024): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v5i2.1948

Abstract

The present study aims to analyse the correlation between an increase in past due receivables and potential weaknesses in receivables management. Such weaknesses have the capacity to disrupt cash flow and the company's profitability, resulting in difficulties in meeting financial obligations and the possibility of bankruptcy. The objective of this research is to conduct a comprehensive analysis of the policies, the management of receivables, and the effectiveness of internal control mechanisms for receivables at PT. The specific focus of this research is on the policies and practices related to receivables management at PT. The present study employs qualitative research methodologies. The results of this research indicate fluctuations in the number of receivables that are past due during the 2021-2023 period, with a peak of 62% in 2021, a decline to 43% in 2022, and a resurgence to 56% in 2023. The internal factors contributing to this phenomenon include the absence of a dedicated unit for receivables management and the absence of stringent sanctions for consumers who default on payments. Externally, new consumers have been observed to deliberately delay payment. The company has implemented measures to mitigate receivables that are past due, including conducting customer credit analysis prior to extending credit and providing payment reminders prior to the due date (D-7 and D-3). However, the efficacy of these measures has been limited. The implementation of an internal control framework for receivables, grounded in the principles of the COSO framework, acknowledges the need for comprehensive management of these financial obligations. However, the efficacy of this framework is undermined by inherent weaknesses that persist and require redress. 
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Terhadap Laporan Keuangan (Studi Kasus CV. Finopi Indonesia) Tania, Elsa Trisna; Akhirruddin, Anita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2264

Abstract

This study aims to evaluate the implementation of SAK ETAP in the financial statements of CV. Finopi Indonesia and identify the challenges faced by the company in the process. This study uses a qualitative descriptive method using a case study approach. Data collection techniques through data triangulation, namely interviews, documentation, and observation. The results of the study in indicate that CV. Finopi Indonesia has not fully implemented SAK ETAP, by only preparing basic financial statements such as general ledgers and cash flow statements. Significant obstacles faced are the absence of SOPs regarding the writing of financial statements, the company has not paid attention to the accounting cycle, limited human resources, early readiness, the need for external support, and considerations of costs and impacts. This study is limited to one entity, so the result cannot be generalized to other entities. The implications of this study are important for small and medium-sized companies in Indonesia to improve transparency and accountability by complying with applicable accounting standards, and providing insight into the development of accounting policies the small and medium-sized company sector.
Strategi Marketing Mix Untuk Mempertahankan Penjualan Di Hotel XYZ Gresik Putri, Nisrina Mahdiani; Akhirruddin, Anita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8492

Abstract

Penelitian ini bertujuan untuk menganalisis strategi marketing mix dalam mempertahankan penjualan di Hotel XYZ Gresik, dengan fokus pada permasalahan keterbatasan kamar yang dihadapi. Metode penelitian menggunakan pendekatan kualitatif dengan analisis data sekunder dari Month-to-Date (MTD) kamar terjual periode Januari-September 2024 dan kajian literatur komprehensif. Hasil penelitian menunjukkan adanya peningkatan signifikan dalam permintaan kamar, mencapai puncak 3.031 unit dibulan Juli 2024, yang mengindikasikan pengembangan strategi marketing mix yang efektif. Implementasi strategi 8P meliputi: (1) Product: kualitas kamar, fasilitas, dan layanan khas Indonesia, (2) Price: penetapan harga berdasarkan seasonality, (3) Place: lokasi dan pengoptimalan saluran distribusi, (4) Promotion: implementasi strategi digital marketing, (5) People: SDM profesional, (6) Process: optimalisasi layanan pelanggan, (7) Physical Evidence: konsistensi citra merek, dan (8) Participant: keterlibatan aktif dalam pelayanan. Penelitian ini memberikan kontribusi praktis bagi manajemen hotel dalam merancang strategi pemasaran yang efektif untuk mengoptimalkan okupansi dan pendapatan ditengah keterbatasan kapasitas.
Analisis Pending Claim Badan Penyelenggara Jaminan Sosial (BPJS) Rawat Jalan pada Rumah Sakit XY di Wilayah Jawa Timur Ais, Putri Lutfiah Rihadatul; Akhirruddin, Anita
MES Management Journal Vol. 3 No. 3 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.615

Abstract

This research aims to analyze the causes and impacts of pending claims for outpatient services under the Social Security Administering Body (BPJS) at XY Hospital in East Java. The study uses a descriptive approach with data collection through interviews with various parties involved in the claim process, including administration, collecting, complication, and finance departments. The results show that the main causes of delayed BPJS claims are incomplete documentation, coding errors, and issues in administrative verification. The impact of pending claims includes disruptions to the hospital's cash flow, hindering operational smoothness and patient care services. This research also provides recommendations for improvement, such as enhancing staff training, evaluating the claims system, and improving coordination between related departments to expedite and simplify the BPJS claim process.
Analisis Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Manufaktur Subsektor Food and Beverage Tahun 2020-2022 di Bursa Efek Indonesia Wulandari, Ayu; Akhirruddin, Anita
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.3193

Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on the financial performance of the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. This research uses a quantitative descriptive method using the SmartPLS Version 3.0 application in the data processing process during the research period. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling technique used the purpose sampling method which resulted in 33 companies being sampled. The data used is secondary data, where cash turnover, receivables turnover and inventory turnover are independent variables, while Return On Equaty (ROE) is the dependent variable. The analysis method in this research uses R-Square, F-Square, Q2, Model Fit, and Hypothesis Testing. The results of this research show that (1) Cash turnover has a positive effect on Return On Equaty (ROE) in food and beverage sub-sector manufacturing companies on the IDX.(2) Receivables turnover has a negative effect on Return On Equaty (ROE) in food and beverage sub-sector manufacturing companies on the IDX. (3) Inventory turnover has a negative effect on Return On Equaty (ROE).
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Oktafia, Nur Risma; Akhirruddin, Anita
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.3392

Abstract

This research aims to determine the effect of profitability, liquidity and company size on company value in property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This research uses a quantitative descriptive method using the SPSS application in the data processing process during the research period. The population in the research is property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The sampling technique used the Purpose Sampling method which resulted in 21 companies being sampled. The data used is secondary data, where profitability, liquidity and company size are independent variables, while company value is the dependent variable. The analysis method in this research uses Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Coefficient of Determination Test, and Hypothesis Test. The results of this research show that profitability has a positive effect on company value, liquidity has a negative effect on company value, and company size has a positive effect on company value.
Co-Authors Ais, Putri Lutfiah Rihadatul Ayu Wulandari Azizi, Ainur Rifqi Indro Kirono Oktafia, Nur Risma Putri, Nisrina Mahdiani Tania, Elsa Trisna