Claim Missing Document
Check
Articles

Found 33 Documents
Search

Penerapan Akuntansi Manajemen pada Usaha Mikro Kecil dan Menengah (UMKM) : MADU AKASIA ASLI Rizky Ramadhan; Adrian Dimas Pratama; Ratih Kusumastuti
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i1.1881

Abstract

This study investigates how the functions and elements of management accounting are implemented. Using GENUINE ACACIA HONEY as a research subject. Primary and secondary data were used in this research. This research uses qualitative methods using interactive analysis. Data was collected directly from the owners of GENUINE AKACIA HONEY and analyzed in the field to make it more representative. The data collection method is used to collect data seen from the use of the data through observation and so on. Data must provide supporting factual information, for example from the results of (1) interviews and (2) observations. The interview was asked to the owner of GENUINE ACACIA HONEY in the form of unstructured questions. Observations are carried out directly to obtain relevant results and can also be used as a reference. The results of observations and interviews are presented in the form of tables and research questions in realizing the functions of management accounting, namely planning, controlling and decision making.
ANALISIS EFEKTIVITAS PENANGANAN KREDIT MACET OLEH DEBITUR YANG MELAKUKAN WANPRESTASI PADA BANK PERKREDITAN RAKYAT Amira Hasna Humaira; Caitlin Audrey Edelyne; Rizky Ramadhan; Dwi Desi Yayi Tarina
Causa: Jurnal Hukum dan Kewarganegaraan Vol. 1 No. 9 (2023): Causa: Jurnal Hukum dan Kewarganegaraan
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3783/causa.v1i9.1215

Abstract

Penelitian ini menganalisis penanganan kredit macet di Bank Perkreditan Rakyat (BPR) akibat wanprestasi. Metodenya adalah pendekatan yuridis normatif dengan merujuk pada norma hukum dalam peraturan perundang-undangan, keputusan pengadilan, dan norma-norma yang berlaku. Hasil dari penelitian ini yaitu Kredit macet di PD. BPR Bahteramas Kolaka Utara dipengaruhi oleh faktor-faktor dari nasabah, bank, dan pihak lain. Dari pihak bank, masalah melibatkan analisis kredit yang kurang tepat, kurangnya pengetahuan analis kredit, dan pengawasan yang kurang ketat. Persaingan antar BPR juga berkontribusi, mendorong tindakan spekulatif. Dari pihak nasabah, masalah melibatkan penyalahgunaan kredit, permohonan kredit yang tidak sesuai, dan nasabah beritikad buruk. Debitur yang tidak mampu mengelola usaha dan yang memiliki kesadaran hukum rendah juga mempengaruhi. Faktor lain meliputi Force Majeure dan kondisi ekonomi negara yang tidak mendukung. PD. BPR Bahteramas Kolaka Utara telah melakukan upaya penagihan, namun nasabah tetap tidak membayar kewajiban hutangnya yang menunggak. Penyelamatan kredit melibatkan metode seperti rescheduling (ubah jadwal pembayaran), reconditioning (ubah syarat kredit), dan restructuring (penataan kembali). Rescheduling hanya diberikan kepada debitur yang menunjukkan itikad baik. Reconditioning memungkinkan perubahan syarat yang lebih luas, tetapi dengan debitur yang jujur.Penyelesaian kredit melibatkan lembaga hukum seperti Panitia Urusan Piutang Negara (PUPN), Direktorat Jenderal Piutang dan Lelang Negara (DJPLN), arbitrase, atau badan alternatif penyelesaian sengketa. Barang jaminan dapat dieksekusi jika upaya penyelamatan dan penyelesaian kredit gagal. Kasus kredit macet bisa dibawa ke pengadilan jika terjadi wanprestasi.
USULAN PERBAIKAN TATA LETAK FASILITAS DEPARTEMEN PRODUKSI DENGAN ALGORITMA CRAFT (Studi Kasus di CV. GRAND MANUFACTURING INDONESIA) Oviyan Patra; Rizky Ramadhan
SISTEMIK (Jurnal Nasional Ilmu Teknik) Vol 8 No 2 (2020): Sistemik : Jurnal Ilmiah Nasional Bidang Ilmu Teknik
Publisher : Sekolah Tinggi Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53580/sistemik.v8i2.46

Abstract

Tata letak yang baik adalah tata letak yang dapat menangani sistem material handling secara efisien. Sistem material handling yang kurang efisien menjadi masalah yang cukup besar dan dapat menggangu kelancaran proses produksi. Selain itu juga dapat menyebakan peningkatan biaya yang dikeluarkan untuk perpindahan material. CV. Grand Manufacturing Indonesia mengalami permasalahan dalam hal penempatan fasilitasnya, seperti fasilitas yang saling berkaitan terhalang oleh fasilitas lain yang tidak ada hubungan keterkaitan, dan fasilitas tersebut tidak saling berdekatan dalam aliran produksi, yang berakibat pada jarak tempuh yang terlalu jauh dari satu fasilitas ke fasilitas lain, sehingga mengakibatkan besarnya biaya yang dikeluarkan. Perancangan ulang tata letak fasilitas fasilitas CV. Grand Manufacturing Indonesia menggunakan algoritma CRAFT. Tata letak alternatif yang dihasilkan oleh algoritma CRAFT menunjukan indikator total cost yang paling rendah. OMH tersebut akan mempengaruhi pada HPP untuk produk filter oli. Alternatif layout algoritma CRAFT dengan pertukaran 2 departemen pada iterasi ke-20, merupakan layout usulan yang terpilih karena berdasarkan perhitungan total cost, jarak tempuh perpindahan material, dan ongkos material handling (OMH) memiliki nilai terkecil. Jika dibandingkan dengan tata letak sekarang, Tata letak alternatif yang dihasilkan oleh algoritma CRAFT mengurangi ongkos material handling sebesar 63,9% dari ongkos material handling layout yang diterapkan oleh perusahaan saat ini.
Perbandingan Kegiatan Pembelajaran Konvensional dan Pembelajaran Berbasis Teknologi Terhadap Hasil Belajar Siswa (Studi Kasus pada Kls VIII A SMP Cerdas Bangsa, Kecamatan Namorambe Kabupaten Deli Serdang) Suci Dahlya Narpila; Dinda Dyah Pitaloka; Rizky Ramadhan; Abdul Muttaqin Rusydi
Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial Vol. 3 No. 1 (2025): Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nakula.v3i1.1501

Abstract

This study examines the comparison between conventional learning and technology-based learning on student learning outcomes. The purpose of this study is to understand the meaning of the comparison between the two learning methods, explore the meaning of conventional learning, technology-based learning, and student learning outcomes, and finally compare the effectiveness of the two methods in improving the learning outcomes of grade VIII students at SMP Cerdas Bangsa. The methods used in this study are literature studies and experiments involving two groups of students; the first group follows conventional learning, while the second group follows technology-based learning. The results of the study indicate that technology-based learning has a more significant impact on improving student learning outcomes compared to conventional learning.
Decision Support System for Extracurricular Determination to Increase Student Involvement in Activities Outside the Classroom Using the AHP Method Rizky Ramadhan; Yani Maulita; Br Sitepu, Kristina Annatasia
Journal of Artificial Intelligence and Engineering Applications (JAIEA) Vol. 4 No. 1 (2024): October 2024
Publisher : Yayasan Kita Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59934/jaiea.v4i1.664

Abstract

SMK Dharma Pancasila Medan is a private school located at Jl. Dr. T. Mansyur No.71 C Medan, Kel. PB Selayang. Currently, the selection of extracurricular activities at the school relies on a conventional manual system, lacking a formal system to identify the best extracurricular activities among the available options. This study aims to develop a Decision Support System (DSS) using the Analytical Hierarchy Process (AHP) method to evaluate and prioritize extracurricular activities based on four main criteria: achievement, short-distance running, height, and discipline. The system is designed to provide objective and measurable recommendations, facilitating students in choosing the most suitable extracurricular activities to enhance their success in out-of-class activities. The research findings demonstrate that the DSS developed with the AHP method is effective in providing accurate recommendations and increasing student engagement in extracurricular activities. The analysis and assessment process using AHP results in more targeted decisions aligned with the goal of enhancing student involvement. Overall, the system not only aids students in optimal extracurricular selection but also contributes to the development of better extracurricular activity strategies at SMK Dharma Pancasila Medan. This research enriches educational theory and practice by offering practical solutions to the challenges in extracurricular selection and enhances the overall educational experience for students.
Functional Pragmatic Analysis in Building Students' Contextual Understanding of Literary Works Rahayu Kuswardani; Muhaimin Abdullah; Rizky Ramadhan; Abida, Fithriyah Inda Nur; Iye, Risman
Journal of Pragmatics Research Vol. 6 No. 2 (2024): Journal of Pragmatics Research
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/jopr.v6i2.277-292

Abstract

This study aims to analyze the role of a functional pragmatic approach in developing students' contextual understanding of literary works. The functional pragmatic approach emphasizes the importance of context in interpreting text meaning, considering the social, cultural, and situational backgrounds that influence communication in literature. In literature education, this method helps students go beyond understanding the literal content of a text. It encourages them to explore the deeper layers of meaning by considering the relationship between the author, the reader, and the broader societal context in which the text was produced. The research employs a qualitative case study design, engaging literature students as participants to examine how this approach is implemented in real classroom settings. The study utilizes several data collection techniques, including observations, interviews, and document analysis. These methods allow the researcher to comprehensively understand how the functional pragmatic approach is applied during literature lessons and its impact on students' comprehension. The findings indicate that this approach significantly enhances students' ability to critically analyze the meaning of texts and deepen their understanding of the social and cultural contexts embedded in the literature.Additionally, it fosters an appreciation for the values and messages conveyed through literary works. The study's implications suggest that incorporating a functional pragmatic approach in literature instruction could powerfully support the development of students' contextual understanding and critical thinking skills. By emphasizing the importance of context in literary analysis, this approach can help students engage with texts on a deeper level, making literature more meaningful and relevant to their lives.
Analisis Teknologi Komunikasi Terhadap Bisnis Modern Pada Perusahaan Apple Inc: Meninjau Dampak Teknologi Modern Terkini Pada Operasi Bisnis di Perusahaan Apple Inc Hilma Harmen; Aprinawati Aprinawati; Oscar Majeovan Surbakti; Rizky Ramadhan; Jonatan Gerald; Mochamad Rakel Junaedi; Doly Siregar; Febrian Fadlan Reynaldi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3820

Abstract

This research aims to analyze the international business perspective on the leading technology company, Apple Inc. In an era of increasingly advanced globalization, international business has become an important factor in company growth and success. The research method used is descriptive analysis by collecting secondary data from various sources such as financial reports, industry publications and related academic articles. Communications technology has become a major force in changing the modern business landscape. Leading technology companies such as Apple Inc. is an important example of how the application of communications technology impacts business operations and strategy. This research aims to investigate the influence of communication technology on modern business at Apple Inc. This research uses a qualitative approach by collecting data from various sources, including related literature, news analysis, and Apple's financial reports. The results of the analysis show that communications technology has had a major impact on Apple's business, both in terms of product development, marketing and customer service. In product development, Apple has utilized communications technology to increase innovation and efficiency. Through communication platforms such as video conferencing and online collaboration, Apple development teams can work effectively even in different locations around the world. Apart from that, communication technology also allows Apple to interact more closely with customers, whether through social media, online customer service, or direct communication platforms such as instant messaging. However, there are also challenges that Apple faces in adopting communication technology. One of them is the issue of data privacy and security, which is increasingly important amidst increasing public attention to data privacy. Apple has attempted to address these challenges through innovations in encryption technology and strict privacy policies.
Peran UMKM dalam Sistem Perekonomian Indonesia: Tantangan dan Peluang Pasca Pandemi Lokot Muda Harahap; Austin Beyn Beril Jahran Saragih; Rizky Ramadhan; Oscar Majeovan Surbakti; Jonatan Gerald
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 1 (2025)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i1.430

Abstract

Penelitian ini menganalisis peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam sistem perekonomian Indonesia, dengan fokus pada tantangan dan peluang yang dihadapi pada masa pasca pandemi COVID-19. Sebagai tulang punggung perekonomian nasional, UMKM menyumbang sekitar 61,07% terhadap Produk Domestik Bruto (PDB) dan menyerap 97% dari total tenaga kerja. Melalui metode penelitian deskriptif-analitis dengan pendekatan kualitatif, penelitian ini menggunakan data sekunder yang diperoleh dari Kementerian Koperasi dan UKM, Badan Pusat Statistik, Bank Indonesia, serta studi literatur terkait. Hasil penelitian menunjukkan bahwa UMKM mengalami tekanan signifikan selama pandemi dengan penurunan omzet hingga 70% pada sektor tertentu. Namun, adaptasi digital dan inovasi model bisnis telah membuka peluang baru bagi UMKM pasca pandemi. Intervensi kebijakan pemerintah melalui program Pemulihan Ekonomi Nasional (PEN) dan digitalisasi UMKM menjadi faktor krusial dalam pemulihan sektor ini. Penelitian ini menyimpulkan bahwa transformasi digital, penguatan kapasitas SDM, akses pembiayaan inklusif, dan penguatan rantai pasok lokal merupakan kunci untuk mengatasi tantangan dan mengoptimalkan peluang UMKM dalam sistem perekonomian nasional di era pasca pandemi.
Peran Corporate Social Responsibility Dalam Membangun Citra Perusahaan (Studi Kasus Bank Syariah Indonesia (BSI) KCP Pekanbaru Panam) Asri sabrani; Lestari Eka Putri; Ratih Wahyuningsih; Rizky Ramadhan; Yusuf Ibrahim
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 6 (2025): Menulis - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i6.327

Abstract

Corporate Social Responsibility (CSR) merupakan strategi penting dalam membangun citra positif perusahaan di era modern. Penelitian ini bertujuan untuk menganalisis peran CSR dalam membangun citra perusahaan pada Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu Pekanbaru Panam. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi kemudian dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi CSR melalui program pendidikan, kesehatan, pemberdayaan ekonomi, dan lingkungan berperan signifikan dalam membangun citra positif BSI KCP Pekanbaru Panam. Program CSR yang konsisten dan berkelanjutan terbukti meningkatkan awareness, trust, preference, dan loyalty masyarakat terhadap perusahaan, sehingga berkontribusi pada peningkatan reputasi dan daya saing BSI di wilayah Pekanbaru Panam.
PENGARUH METODE PEMBAYARAN COD DAN PAYLATER TERHADAP KEPUTUSAN PEMBELIAN PADA PLATFORM SHOPEE Zulkarnain Siregar; Dina Aulia; Indah Permatasari Tambunan; Kharisma Nurbani; Marsela Natalie Hutapea; Rizky Idaman Telaumbanua; Rizky Ramadhan
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the influence of Cash on Delivery (COD) and PayLater payment methods on purchase decisions on the Shopee platform among students of the Management Department, Faculty of Economics, Universitas Negeri Medan. Using a quantitative approach with 200 respondents selected through purposive sampling, data were collected via questionnaires and analyzed using multiple linear regression. The results show that both COD and PayLater have a significant partial and simultaneous effect on purchase decisions, with a significance value of 0.000 and a coefficient of determination (R²) of 0.431. This indicates that these two payment methods explain 43.1% of the variation in students’ purchase decisions on Shopee.
Co-Authors Abdul Halim Hasugian Abdul Muttaqin Rusydi Abida, Fithriyah Inda Nur Addina Nur Afifah Adhadian Akbar Adrian Dimas Pratama Afiyana Agung Budi Darmawan Ahmad Afandi Al Asyuro Aldo Robby Pradana Alvi Khaira Aminatun Nisa Amira Hasna Humaira Andi Akbar, Rizky Andreas Recki Prasetyo Aprinawati, Aprinawati Asri sabrani Asrul Suwondo Austin Beyn Beril Jahran Saragih Bella Anggraini Caitlin Audrey Edelyne Cattleya Rejito Cecep Kustandi Chaeruman, Uwes Anis Desyka Rizky Irmaningtyas Dewatama, Denda Didin Zakariya Lubis Dina Aulia Dinda Dyah Pitaloka Doly Siregar Doni Frides S Dwi Amalia Rahmawati Dwi Desi Yayi Tarina El Syam, Robingun Suyud Emha Fidiyah Akhadi Emha Fidiyan Akhadi Fahrunnisa Fahrunnisa Fatimah Az-Zahra Febrian Fadlan Reynaldi Hanifah Rahmi Helmy Syahdana Hilma Harmen Ika Purnama Sari Indah Permatasari Tambunan Indrazno Siradjuddin Irsyad Kamal Iskandar, Rizkiana Jonatan Gerald Jonny Latuny Kerisna Chairsyah Abdillah Harahap Kharisma Nurbani Khilmak Akmila Kristina Annatasia Br Sitepu Lea Rachmat Indrasepta Lestari Eka Putri Lokot Muda Harahap Luluk Mushoffa M. Daffa Al-Azka Harahap M. Ikhwan Mansyuri Maisya Nurhalija Marsela Natalie Hutapea Mentari Tri Indah Rahmayani Miftah Ali Masruron Mochamad Chairul Ihsan Mochamad Rakel Junaedi Mochammad Chairul Ihsan Muhaimin Abdullah Muhamad Daman Ardian Muhamad Yasin Yusuf Al Asyuro Muhammad Akbar Muhammad Aqshel Revinzky Nizar Muhammad Arif Febriyanto Muhammad Azam Yasir Muhammad Nur Amin Naniek Setiadi Radjab Ni’matul Anisa’ Oscar Majeovan Basieta Surbakti Oscar Majeovan Surbakti Oviyan Patra Putri Maratus Sholikhah Qeisya Hafizhah Malvira RAHAYU KUSWARDANI Ramadhan, Muh Syahru Ratih Kusumastuti Ratih Wahyuningsih Raudhah Carolina Herera Nasution Rd. Rifqi Dwisanto Redyarsa Dharma Bintara Reisyana Azizah Rinaldy Anugrah Akbar Rio Restu Ririn Uke Saraswati Risman Iye Rizky Idaman Telaumbanua Romi Robig Indra Susila Samy J. Litiloly Satim Hamid Shelfya Fitriana Shintya Rut Stefani S Siregar, Zulkarnain Subhan, Ega Saiful Suci Dahlya Narpila Suripto Moh. Zulkifli Ummi Restu Reska R Vanezta Realy Vieo Vina Aprilia Anjani Winda Kustiawan Winda Nidarwati G Yani Maulita Yusuf Ibrahim Zaifaturridha Zaifaturridha Zidanul Akbar Zulfa Nailal Kamila Zurgen Okta Ananta