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Analisi Pengaruh Biaya Kualitas Terhadap Produk Cacat (Studi Kasus Pada PT. XYZ Aspal Tahun 2018-2020) Monica Shahnaz Safitri; Choirul Anwar; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.12

Abstract

Penelitian ini memiliki tujuan dalam menentukan dan menganalisis pengaruh biaya kualitas terhadap produk cacat pada PT. XYZ Aspal. Jenis penelitian menggunakan studi kasus dengan data didapatkan berdasarkan pada laporan keuangan dan wawancara terhadap manajemen PT. XYZ aspal. Sampel penelitian yang digunakan dalam penelitian diambil dengan berdasarkan produk yang memiliki jumlah produksi terbanyak dari 6 produk sebagai populasi dalam penelitian. Metode penelitian yang digunakan adalam metode campuran (mix method) dengan model explanatory sequential design. Metode kuantitatif dianalisis dengan aplikasi SPSS untuk menguji analisis regresi linier berganda. Analisis ini dilakukan untuk menguji hipotesis penelitian Selanjutnya dilakukan penelitian dengan mengunakan metode kualitatif dengan wawancara dan studi dokumentasi. Wawancara ditinjau berdasarkan persepsi manajemen PT. XYZ Aspal. Hasil penelitian ini menunjukkan bhawa: (1) Biaya pencegahan memiliki pengaruh negatif terhadap produk cacat, (2) biaya penilaian berpengaruh negatif terhadap produk cacat, dan (3) biaya kegagalan internal tidak mimiliki pengaruh terhadap produk cacat.
ANALISIS KERUSAKAN ERETAN MEJA PADA MESIN SEKRAP TIPE KLOOP MODEL 525 Iqbal Khumaidillah; Jatira; Choirul Anwar
Jurnal Teknologika Vol 13 No 2 (2023): Jurnal Teknologika
Publisher : Sekolah Tinggi Teknologi Wastukancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51132/teknologika.v13i2.317

Abstract

The development of science and technology has an important role in the success of development in the industrial sector. In the industrial world, machining processes are very important. A scrap machine is a machine tool that is used to change the surface of a workpiece into a flat surface with levels, corners and grooves.This research aims to find out the causes of damage to the automatic movement of the table, to determine the strength of the material using impact testing and calculating torsional moments, and to be able to repair damage using the welding method using brass. Damage that occurs to the automatic movement of the table is caused by the final limit of the moving table being exceeded. On a sledding table there is no final limit for the moving table, when the final limit for the moving table occurs, the automatic moving machine continues to work and exceeds the material strength limit of 14,133 joules and 1422 N.m, causing the nut to be damaged. Repairing the sliding table nut is done by welding. This welding is carried out using brass, brass is used because it has high wear resistance. Keywords: Scrap Machine, torsional moment, impact test, cause of damage.
The Community Empowerment in Improving Children's Potential and Mentality through Al-Quran Learning Center Competition at Mataram Udik Village Suhono, Suhono; Diah Ratna Paramita; Riyan Erwin Hidayat; Ericca Putri Alvinata; Choirul Anwar; Danang Saputra; Riski Aji Gumelar; Umi Latifah; Nur Hidayatul Padila; Amirotun Nisfah; Adelia Permata Sari; Lailatul Mukaromah; Wiwied Pratiwi; Yeasy Agustina Sari; Haikal
International Journal of Community Engagement Payungi Vol. 4 No. 1 (2024): International Journal of Community Engagement Payungi
Publisher : Yayasan Payungi Smart Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58879/ijcep.v4i1.32

Abstract

This article aims to increase community empowerment by exploring the potential and mentality of children can be trained in instilling religious values and train children's mentality in communicating in public through competitions Al-Quran Learning Center (TPQ). The method used ABCD (Asset Based Community Development) method. It is as a model approach in which it contains community empowerment and development. The ABCD approach is made to invite the community to recognize and explore the potential possessed by a community. The retrieval of these informants is done by interviews, observation and documentation. The data used research directly accommodated by Mataram Udik and taken from several articles from the scientific publication database Publish or Perish. Based on the results of the study, it can be concluded that there are great children who have mastered the competition materials. From these results, it can be seen that public awareness to improve human resources is still very lacking. The lack of mental training of children makes children hesitate to show their talents in public. From the competition activities, it is hoped that the people of Mataram Udik Village will start paying more attention to the importance of mental training and developing children's potential to shape children's behavior and character for the better.
Basic Research Capabilities Improvement Through Training of Supporting Research Tools Hera Khairunnisa; Destria Kurnianti; Dwi Handarini; Marsofiyati; Muhammad Yusuf; Choirul Anwar; Karuniana Dianta; Mundhiharno; Mohd Hasimi Yaacob; Anggi Novia Fitriani
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i1.38550

Abstract

Research is an important activity for Higher Education. Higher Education always encourages its lecturers and students to conduct useful research for the society. The importance of improving the quality of basic research skills for students is the background of this activity. This Community Service activity aims to provide insight and understanding related to the use of research supporting tools such as VOSviewer, Publish or Perish, and Mendeley. This activity involved students from the Faculty of Economics Universitas Musi Rawas and the Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA as the participant. The method of organizing this activity is a classical approach such as demonstrations from speakers, and interactive discussions with participants. The conclusion of the activity is that participants' insights and understanding of VOSviewer, Publish or Perish, and Mendeley have increased. These conclusions were obtained through questionnaires distributed to participants before and after the activity. Keywords: Research, Community Service, VOSviewer, Publish or Perish, and Mendeley.
Pengaruh Penggunaan Teknologi Informasi, Keterlibatan Pengguna, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Taufik, Wage Muhammad; Choirul Anwar; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

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

Abstract

Penelitian ini dilakukan untuk memberikan bukti empiris tentang pengaruh penggunaan teknologi informasi, keterlibatan pengguna, dan dukungan dari manajemen puncak terhadap kinerja sistem informasi akuntansi. Data primer diperoleh dari penyebaran kuisioner kepada 60 pegawai akuntansi/keuangan yang bekerja di 7 perusahaan yang berlokasi di Kawasan Industri Jakarta Pulogadung. Teknik pengambilan sampel yang digunakan adalah random sampling dan dianalisis dengan aplikasi SPSS versi 24. Penelitian ini menggunakan metode analisis regresi linier berganda dan tanda-tanda yang digunakan dalam pengujian hipotesis adalah 5%. Hasil penelitian menunjukkan bahwa menggunakan teknologi informasi dan dukungan dari manajemen puncak berpengaruh signifikan terhadap kinerja sistem informasi akuntansi sedangkan keterlibatan pengguna tidak mempengaruhi kinerja sistem informasi akuntansi.
PENDAMPINGAN USAHA MIKRO KECIL DAN MENENGAH DALAM PEMBUATAN MEDIA PROMOSI PADA USAHA PENGASAPAN LELE DI DESA NGRANTI KECAMATAN BOYOLANGU KABUPATEN TULUNGAGUNG Mufida Diah Lestari; Chusnatul Ulaela Sajali; Choirul Anwar; Rendi Agung Setiono; Tia Sri Wulandari
JANITA : JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/pengabdian.v4i2.1335

Abstract

Micro, small and medium enterprises (MSMEs) are a type of business that can contribute to the economy of small communities. One of the efforts that can be made is to develop household-scale businesses in each residential area. The amount of sales income from this business can help increase people's income in certain areas. One of the businesses run by the community in Ngranti Village, Boyolangu District, Tulungagung Regency is to create a household scale industry, namely smoked catfish, but as the business develops, it does not make a big contribution to the economy of the community in Ngranti Village. This is due to several things, including the level of human resources (HR) in society which are not digitally savvy enough so they are not yet able to market their products using modern methods, namely online systems. This effort is interesting because of the need for assistance so that this provides the aim of this community service activity, namely by providing assistance to micro, small and medium enterprises in making promotional media for catfish cooking in Ngranti Village, Boyolangu District, Tulungagung Regency. As a result of this assistance, it is hoped that there will be a change in the marketing method for smoked catfish to become more modern so that it will increase sales of their products by expanding the market. The increased sales proceeds will provide increased welfare for the community in Ngranti Village, Boyolangu District, Tulungagung Regency.
Peningkatan Keterampilan Proses Sains pada Materi Mengubah Bentuk Energi Melalui Penerapan Pendekatan CER pada Siswa Kelas IV SDICT Al-Abidin Surakarta Rabiatul Adawia; Winny Anggraeni; Lisda Eunike Siboro Purba; Riyadi Riyadi; Choirul Anwar
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 7, No 4 (2024): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v7i4.97225

Abstract

Penelitian ini bertujuan untuk meningkatkan keterampilan proses sains pada siswa kela IV SDICT Al-Abidin Surakarta melalui penerapan pendekatan Claim, Evidence, Reasoning (CER). Keterampilan proses sains yang menjadi fokus meliputi mengamati, mengklasifikasikan, melakukan percobaan, mengkomunikasikan, menarik kesimpulan, dan memprediksi. Penelitian ini menggunakan Penelitian Tindakan Kelas (PTK) yang terdiri atas dua siklus. Setiap siklus melibatkan tahapan perencanaan, pelaksanaan, observasi, dan refleksi. Hasil penelitian menunjukkan adanya peningkatan keterampilan proses sains siswa setelah penerapan pendekatan CER. Pada siklus pertama, nilai rata-rata keterampilan proses sains siswa mencapai 74%, dan meningkat menjadi 82% pada siklus kedua. Peningkatan ini ditunjukkan melalui analisis N-gain dengan hasil rata-rata 0,53 yang tergolong kategori sedang. Simpulan dari penelitian ini adalah bahwa penerapan pendekatan CER efektif dalam meningkatkan keterampilan proses sains siswa, yang berdampak positif pada hasil belajar sains secara keseluruhan.
Analysis of the Effectiveness of Internal Control Systems for Receivables to Minimize Uncollectible Receivables at Pt. Abx Trivena Oktariani; Adam Zakaria; Choirul Anwar
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14764

Abstract

This study aims to analyze the effectiveness of PT ABX's internal control system for accounts receivable in minimizing uncollectible accounts. PT ABX is a consumer goods distribution company that conducts large-scale credit sales. Despite having implemented standard operating procedures (SOP) for accounts receivable management, the company experienced a significant increase in uncollectible accounts receivable from 2021 to 2023, indicating weaknesses in the implementation of the existing internal control system. Employing a descriptive qualitative approach, this study uses the case study method and references the COSO framework, consisting of five components: control environment, risk assessment, control activities, information and communication, and monitoring. Data were collected through in-depth interviews, direct observations, and document reviews and were analyzed using NVivo 12 Plus software. The results indicate that, although the control structure has been designed, it has not yet been implemented optimally. Various challenges were identified, including weak segregation of duties, insufficient customer risk assessment, limitations in the information system, and a lack of integrated monitoring. The study recommends improving customer risk analysis, the accounts receivable information system, and human resource training. It also recommends strengthening data-driven monitoring and evaluation. These findings emphasize that internal control system effectiveness depends not only on the existence of written procedures, but also on consistent implementation and ongoing cross-functional coordination.
PEMBERDAYAAN UMKM MELALUI SERTIFIKASI HALAL GUNA MEMBANGUN EKONOMI BERBASIS SYARIAH DI DESA PLUMBON Choirul Anwar; Sepia Hartiningsih; Muhammad Ichdal Umam; Hanun Tsabita Artana; Mujib Sahli
JANITA : JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/pengabdian.v5i1.1235

Abstract

The empowerment of MSMEs (Micro, Small, and Medium Enterprises) in Plumbon Village, Suruh Subdistrict, Semarang Regency through halal certification aims to enhance the sharia-based economy. This initiative involves socialization and mentoring for MSME actors to obtain halal certification, which is a crucial step in expanding market access and boosting consumer confidence. With active community participation and government support, this program successfully increased MSME actors' awareness of the importance of halal certification and motivated them to obtain it. As a result of this activity, several MSME actors in Plumbon Village successfully issued halal certificates, which is expected to strengthen the local economy, create new job opportunities, and build a sustainable sharia economic ecosystem in Plumbon Village.
FACTORS ON NON-PERFORMING FINANCING OF SMES AT BPRS IN INDONESIA Choirul Anwar; Lili Puspita Sari; Hotman Hotman
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10137

Abstract

NPF in the largest Islamic banking occurs in BPRS institutions compared to BUS and UUS. The highest NPF in the financing category of BPRS comes from the SME category compared to non-SMEs. This research aims to identify the external and internal factors affecting the NPF of SMEs in BPRS. This study uses a quantitative approach with the ARDL method. The data used is quarterly secondary data from 2015-2023. In the short term, all variables have varying effects on the NPF of the SME category at lags 1 to 4. Furthermore, in the long term, inflation and ROA have a significant positive effect on the NPF of the SME category. Conversely, the exchange rate and FDR have a significant negative effect on the NPF of the SME category.