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PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA Salimah Salimah; Anita Wijayanti; Endang Masitoh
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.487 KB)

Abstract

This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exchange for the period 2013 - 2017 with a total of 36 samples. The type of research used is quantitative research. The sampling technique used was purposive sampling with certain criteria, the data analysis technique used was multiple linear regression. The results of the t test show that the variables of capital structure and independent commissioners have a significant and significant effect on financial performance, while the liquidity variable and assets structure have no significant and no significant effect on financial performance. The test results of the coefficient of determination indicate that the independent variable can affect the dependent variable by 28.2% while 71.8% is influenced by other variables.
EVALUASI KEGIATAN KELOMPOK KERJA GURU (KKG) PAI DI KECAMATAN PAGAR JATI KABUPATEN BENGKULU TENGAH Salimah Salimah
Al-Bahtsu : Jurnal Penelitian Pendidikan Islam Vol 2, No 1 (2017): JUNI
Publisher : IAIN Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.242 KB) | DOI: 10.29300/btu.v2i1.302

Abstract

Abstract: The problems in this study were 1) How is the evaluation of the activities carried out by teachers working group (KKG) of religious education, 2) How to Evaluate Activity of teachers working group (KKG) of religious education on the skills of teachers in teaching in the District Pagar Jati Central Bengkulu, 3) Obstacles and supporting teachers to follow the activities of teachers working group (KKG) of religious education. The method used in this research is qualitative research to uncover these problems in depth and thorough, while informants studied were administrators and members of the working group of religious education teacher residing in District Jati fence. Results of this research are activities by the working group of teachers in the district teak Fences routine nature there is no regular monthly as well when there are things that should be important if it can be weekly Mass will face semiannual then we will discussion to discuss the matter grating, preparation of RPP which will be given to students, or the Mass there is an urgent problem that must be solved together. Later in the activities of the working group also conducted seminars for teacher’s workshop of the religious education and other activities to increase knowledge and skills for the Master of religious education. Work activities teachers can help teachers’ skills in teaching activities of teachers working groups in the district of religious education teak railings so help teachers, because this activity is aimed to help teachers of religious education to be more proficient and professional in teaching, this activity is usually held one month one month 2 times, or if there are urgent as the new school year can be activities once a week.In carrying out the activities of the working group of teachers in the district Pagar Jati no problems were severe constraints only a little too did not become an obstacle in these activities.
Role Media Social and Good Corporate Governance (GCG) to Management Zakat at the Institution Baitul Mall Aceh (BMA) Rohamah Rohamah; Ichsan Ichsan; Quratul Aini; Muliana Muliana; Sakinah Mawaddah; Salimah Salimah
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 1 (2024): JUNI
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v8i1.2230

Abstract

This research aims to ascertain the impact of social media and good corporate governance (GCG) on zakat management at Baitul Mal Aceh (BMA). This study employs a qualitative methodology with a descriptive orientation. This research focuses on analyzing the marketing strategy employed by Baitul Mal Aceh in their zakat collection and distribution program. The research methodology employed in this study is library research, specifically the collection of Baitul Mal data and other relevant information by extensive examination of existing books and periodicals. Research findings demonstrate that GCG (Good Corporate Governance) has yielded significant advantages for companies by means of efficient management and the utilization of interaction networks, such as social media, which greatly facilitate global outreach and the formulation of strategies for the allocation and administration of zakat funds from BMA.
Analisis Penerapan Target Costing dalam Upaya Mengoptimalkan Perolehan Laba pada UMKM Melvi’s Cake Salimah Salimah; Tuti Anggraini; Kusmilawaty Kusmilawaty
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2313

Abstract

Target costing is a cost management planning strategy to reduce costs. This method is done by doing value engineering or eliminating inefficient costs. This study aims to analyze cost management and targeted profit improvement at UMKM Melvi`s Cake, so that it can help UMKM Melvi`s Cake businesses in planning to increase profits. This type of research is qualitative using descriptive analysis. The object of research is UMKM Melvi`s Cake. The data analysis technique used is by analyzing the production process, analyzing product prices with competitors and implementing the target costing method. The results of the study show that the Melvi`s Cake MSME business can increase profits by applying the target costing method. The application of target costing is carried out through a value engineering process consisting of the stages of purchasing eggs from one supplier and buying from another, purchasing a cheaper quantity of flour, and reducing packaging costs. Through this process, the company saved costs of Rp. 1,744,000 which previously amounted to Rp. 1,935,000. for the production of celebration cakes or Party Cake every day. With these savings, Melvi`s Cake MSME was able to optimize the desired sales profit by 31%, from previously only being able to get a sales profit of 29%.
Pemberdayaan Masyarakat di Kelurahan Klamalu Kabupaten Sorong (Pelatihan Pemanfaatan Ubi Keladi dan Pelabelan Produk) -, Susetyowati Sofia; Muhammad Amin; Digor Mufti; Roland Kukurlue; Lince Levina waromi; Priska Gloria bowaire; Meis Mawo Kombado; Salimah Salimah; Nurul Anjani; Kartika Shandy Natalia Kirioma
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 4 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i4.1748

Abstract

Ideas and plans in building a business venture must be well designed. Business planning is used as a guide for business people in running a business. Seeing the large potential of taro tubers which are usually processed only as daily food preparations without processing them into products that can be sold with a higher selling value. Therefore, there is a new innovative idea for managing taro taro into a taro chips business idea. This community service training method is carried out through several stages as follows: observation, licensing, preparation, implementation, discussion and question and answer, material reinforcement. The activities can be concluded that the people of Klamalu sub-district are enthusiastic in attending community empowerment activities, the audience is enthusiastic in watching the presentation of material about the use of taro, the audience also participates in the practical process of processing taro chips, the audience can also add new insights about labeling which can be developed to increase additional income for housewives.