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Nani Cahyani
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Perbedaan Pengakuan Pendapatan Pada Bank Syariah Dan Bank Konvensional Cahyani, Nani; Morita, Morita
Jurnal Ilmiah Kesatuan (JIK) Vol 11, No 1 (2009): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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

Abstract

Penelitian ini membahas perbedaan pengakuan pendapatan antara Bank Syariah dengan Bank Konvensional pada PT. Bank Negara Indonesia (Persero) Tbk yang menerapkan dual banking system, yaitu melaksanakan kegiatan perbankan secara umum sekaligus secara syariah. Perbedaan u tama antara Bank Konvensional dengan Bank Syariah, yaitu Bank Konvensional menerapkan sistem bungasedangkan Bank Syariah menerapkan sistem bagi hasil. Perbedaan yang dibahas yaitu mengenai cara pengakuan maupun perhitungan pendapatan. Perbedaan pengakuan dan perhitungan pendapatan secara langsung akan berpengaruh terhadap penyajian laporan laba rugi. Dari hasil penelitian diketahui bahwa pengakuan pendapatan bunga diakui secara akrual, maka penyajian pendapatan di laporan laba rugi konstan baik kondisi un tung, rugi, maupun BEP. Pada Bank Syariah memperhitungkan bagi hasil diakui secara kas dan berdasarkan keuntungan yang diperoleh nasabah, maka pendapatan bagi hasil yang disajikan dalam laporan laba rugi akan berfluktuasi. Saran penulis bagi penelitian le bih lanjut yaitu agar peneliti lainnya melakukan penelitian terhadap pengakuan pendapatan bagi hasil atas pembiayaan yang diberikan Bank Syariah kepada nasabah dengan konsep akad musyarakah.
Asset Management, Pt Taisho Pharmaceutical Tbk Wiratama, Aldi; Muktiadji, Nusa; Cahyani, Nani
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.887 KB) | DOI: 10.37641/jimkes.v7i1.207

Abstract

Assets are important aspects of a company. Many firms still consider physical assets management as a tool or instrument in assets list management. The reality reveals that many cases initially started off from assets mismanagement, and eventually cause great loss to the company. Assets management is a process of wealth management both tangible and intangible ones, that are expected to have economic values and aimed at gaining profit and reduce costs efficiently and effectively. An appropriate assets management improves financial performance and increases revenues from assets utilization and reduces maintenance costs. The study aims at identifying how the financial performance and assets management in PT Taisho Pharmaceutical, Tbk. seen from its financial ratios and how its financial performance compared to industrial average financial performance of pharmaceutical sub sector. The financial reports used in this study are obtained from idx.co.id for the periods of 2012-2016. Analytical methods used are trend analysis, operating cycle, and financial ratio analysis. Based on the analysis, it can be concluded that assets management of PT Taisho Pharmaceutical generally fall into good category. This can be viewed from the activity ratios (TATO, CATO, FATO, INTO, ARTO) which are visibly increasing. Nonetheless, the company could not afford to optimize the efficiency of cost of goods sold and operating cost, and it has caused a less maximum gain in profits. The percentage of cost of goods sold and operating costs are larger than the sales percentage. The large amount of cost of goods sold is due to company’s policy granting employees extra training to produce more innovation for new products, and the increasing operating costs occurred owing to company’s increaseing sales volumes which resulted in additional costs for packing, delivery, and electrical engines. There are still some major improvements to make, considering some of the financial ratios are still under the average industrial score for pharmaceutical sub sector. The improvement of financial performance is necessary to push the profit gains and advancing the stakeholders wellfare.
Pengaruh Kebiasaan Konsumen Dan Preferensi Konsumen Sebagai Rencana Pengembangan Pasar PT. QL Agrofood Di Pasar Modern Sujana, Sujana; Cahyani, Nani; Andriansyach, Anggie
Jurnal Ilmiah Manajemen Kesatuan Vol 3 No 1 (2015): JIMKES Edisi April 2015
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v3i1.814

Abstract

Poultry industry in indonesia has experienced a fantastic growth during the last five years stable at double digit business growth. According to Indonesian Chicken Breeder Association (GPPU) Statistics: 1.6 bio DOC were produced in 2011 which represent an increase of 31% over 2010. Indonesia Feed Miller Association stated that indonesia produced 11.3 mio tons of poultry feed in 2011 and increase of 14% over 2010. One of the big issue of the category currently is that eggs and poultry products (meats, eggs, etc.) are currently treated and perceived as commodity. Consumer do not aware and do not care on further detail features of product. Simple physical properties and price are currently being the major of consideration when purchase teh product. The above fact becomes unfavorable issue from the company point of view, as it will lead to price war competition while the margin will be threaten down. Currently it is still perceived as functional driven category. QL AGROFOOD as a leading poultry company in Malaysia and currently on growing phase in indonesia, is eager to start brand building and category development in poultry products. Our ambition is to make another success story of poultry industry in Indonesia Keywords : Consumers' preference, market development
Pendampingan Penguasaan Table Manners Untuk Bisnis Bagi Karyawan BPR Mandiri Cahyani, Nani; Puspitasari, Ratih
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.838 KB) | DOI: 10.37641/jadkes.v1i1.338

Abstract

Kegiatan makan bersama kolega dalam rangka berbisnis menjadi bagian yang seringkali tidak terpisahkan. Kegiatan yang sederhana ini memiliki dampak besar terhadap keberhasilan suatu kerjasama bisnis. Adat istiadat ketimuran menunjukkan bahwa menjamu makan rekan kerja atau kolega bisnis menjadi bagian yang penting untuk menjalin komunikasi yang hangat dan cair. Untuk itu menjadi penting bagi pelaku bisnis untuk menguasai konsep dan teknik table manner dengan benar. Tujuan diadakannya pelatihan Table Manners adalah untuk memberikan tutorial secara langsung mengenai bagaimana mengaplikasikan tata cara makan secara formal sesuai dengan kaidah table manners. Metode pelatihan melalui tutorial secara langsung, dimana seluruh partisipan diberikan jamuan makan siang mulai dari appetizer, soup, main course hingga dessert. Pada setiap course jamuan, diberikan pemaparan terkait food knowledge dan juga table manners. Penyampaian materi diberikan secara oral dengan bantuan power point pada layar televsi di dalam restoran. Melalui pelatihan ini, diharapkan partisipan dapat mengaplikasikan bagaimana berperilaku dan bersikap serta memahami tata cara dalam jamuan secara formal Kata Kunci: bisnis, komunikasi bisnis, table manner, kolega bisnis
PKM Donasi Alat Pelindung Diri Bagi Tenaga Kesehatan Puskesmas di Kota Bogor pada Masa Pandemi Covid-19 Muktiadji, Nusa; Rainanto, Bambang Hengky; Cahyani, Nani; Herawati, Heti; Mulyana, Mumuh; Noor, Tubagus Dicky Faldy Syahid
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.682 KB) | DOI: 10.37641/jadkes.v1i2.479

Abstract

Kegiatan donasi saat ini sangat dibutuhkan, karena adanya wabah pandemic covid-19 yang terlah menyebar di Indonesia sejak Maret 2020 dengan kasus terkonfirmasi positif hingga 2 Juni 2020 sebanyak 27.549 orang. menyebabkan masker yang sangat dibutuhkan menjadi langka dan memiliki harga yang cukup tinggi dan tidak terjangkau. Di sisi lain, selain para tenaga medis yang membutuhkan masker, para masyarakat pun memerlukannya. Selain masker, kebutuhan akan sabun cuci tangan yang cukup tinggi membuatnya mahal Oleh karena itu, kegiatan donasi dirasa sangat diperlukan untuk membantu dan meringankan beban bagi masyarakat ataupun tenaga medis. Mengingat bahwa seluruh lapisan masyarakat dari berbagai bidang terkena dampak yang signifikan dari merebahnya wabah pandemi covid-19. Seluruh elemen masyarakat, tak terkecuali institusi pendidikan ikut bahu membahu untuk meringankan beban yang dirasakan.
SOSIALISASI SIA PELAPORAN AKUNTANSI UMKM MAGANG MAHASISWA MBKM UNIVERSITAS INDO GLOBAL MANDIRI Aberta, Fina; Hertati, Lesi; Terrtiavini, Terrtiavini; Heryati, Agustina; Cahyani, Nani; Puspitawati, Lilis
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.643

Abstract

This socialization aims to compare traditional accounting information systems with the latest technology-based accounting information systems in the development of professional quality in the company. In conducting research and analysis, it was found that the latest technology-based accounting information system has advantages in improving the efficiency, accuracy, and availability of financial information. Technologies such as cloud computing, big data, and artificial intelligence allow the process of recording, processing, and reporting financial information to be faster and more accurate. However, the implementation of the latest technology-based systems also faces challenges, such as higher costs and the need for higher technical skills. Changes in culture and work processes are also required to adopt these new technologies. In terms of professional quality development, the use of advanced technology-based accounting information systems can help improve professionals' ability to manage financial information effectively. With access to more accurate and relevant information, accounting professionals can make better decisions and provide greater added value to the company.
SOSIALISASI SIA PELAPORAN AKUNTANSI UMKM MAGANG MAHASISWA MBKM UNIVERSITAS INDO GLOBAL MANDIRI Allya, Veni; Hertati, Lesi; Terrtiavini, Terrtiavini; Heryati, Agustina; Cahyani, Nani; Puspitawati, Lilis
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.644

Abstract

Through Indo Global Mandiri University's Student Internship program (MBKM), the socialization of Accounting Information Systems (AIS) both traditional and based on the latest technology has made an important contribution in increasing students' understanding and acceptance of the importance of AIS in banking. Increased Understanding: Participation in the internship program has increased students' understanding of AIS both traditional and current technology-based. The important role of AIS in supporting appropriate decision making in banking activities. The MBKM internship program has proven effective in socializing AIS to students. Through various socialization methods such as hands-on training, workshops, and the use of technology, students can gain a comprehensive understanding of AIS. The socialization of AIS based on the latest technology also provides additional benefits, such as real-time access capabilities, better collaboration, and more accurate data analysis. This strengthens students' understanding of the importance of technology in improving the efficiency and effectiveness of accounting processes. Nevertheless, there are challenges that need to be overcome in the AIS socialization process, such as the diverse level of understanding among students and the limited time in delivering the material. However, by continuing to improve socialization methods and adapting more sophisticated technology, opportunities to strengthen understanding and acceptance of AIS are increasingly wide open.
PKM Donasi Alat Pelindung Diri Bagi Tenaga Kesehatan Puskesmas di Kota Bogor pada Masa Pandemi Covid-19 Muktiadji, Nusa; Rainanto, Bambang Hengky; Cahyani, Nani; Herawati, Heti; Mulyana, Mumuh; Noor, Tubagus Dicky Faldy Syahid
Jurnal Abdimas Dedikasi Kesatuan Vol. 1 No. 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.479

Abstract

Kegiatan donasi saat ini sangat dibutuhkan, karena adanya wabah pandemic covid-19 yang terlah menyebar di Indonesia sejak Maret 2020 dengan kasus terkonfirmasi positif hingga 2 Juni 2020 sebanyak 27.549 orang. menyebabkan masker yang sangat dibutuhkan menjadi langka dan memiliki harga yang cukup tinggi dan tidak terjangkau. Di sisi lain, selain para tenaga medis yang membutuhkan masker, para masyarakat pun memerlukannya. Selain masker, kebutuhan akan sabun cuci tangan yang cukup tinggi membuatnya mahal Oleh karena itu, kegiatan donasi dirasa sangat diperlukan untuk membantu dan meringankan beban bagi masyarakat ataupun tenaga medis. Mengingat bahwa seluruh lapisan masyarakat dari berbagai bidang terkena dampak yang signifikan dari merebahnya wabah pandemi covid-19. Seluruh elemen masyarakat, tak terkecuali institusi pendidikan ikut bahu membahu untuk meringankan beban yang dirasakan.
Pemanfaatan Digital Marketing UMKM Berbasis Kearifan Lokal Batik Bogor Melalui Media Sosial Cahyani, Nani; Effendy, Marwan; Noor, TB. Dicky Faldy Syahid
Jurnal Abdimas Dedikasi Kesatuan Vol. 3 No. 2 (2022): JADKES Edisi Juli 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v3i2.1644

Abstract

Program pengembangan UMKM yang diuusulkan dengan mengusung tema pemanfaatan digital marketing UMKM berbasis kearifal lokal batik Bogor melalui media sosial untuk para pelaku usaha dan pengrajin batik yang berada di Kampung Batik Cibuluh memiliki potensi yang luar biasa tinggi dan dapat dikembangkan menjadi suatu produk kerajinan berbasis kearifal local Bogor dan destinasi wisata kota Bogor. Program ini diusulkan berdasarkan adanya permasalahan para pelaku usaha batik yang tergabung dalam komunitas kampung batik Bogor mempunyai pengetahuan dan skills yang kurang memadai terhadap digital marketing sebagai sarana dalam memasarkan produk mereka, sehingga sulit untuk meningkatkan omzet penjualannya. Sementara digital marketing saat ini bisa dikatakan sebagai sarana yang paling utama dalam proses mempromosikan produk. Tujuan dari program kegiatan PKM ini adalah untuk memberikan solusi terhadap permasalahan turunnya omzet di kalangan pelaku usaha batik, melalui pelatihan pemanfaatan digital marketing maka diharapkan para pelaku usaha mampu untuk meningkatkan pemahaman dan ketrampilannya dalam memasarkan produk dan meningkatkan omzet penjualan secara efektif dan efisien, disamping itu kegiatan ini mampu menghasilkan luaran PKM yang dapat digunakan dalam meningkatkan kompetensi dosen dan mahasiswa dalam proses belajar mengajar serta berkontribusi secara langsung dalam pembangunan masyarakat Kota Bogor.
Kolaboratif PKM Internasional Mobility Consortium Pengelolaan Komunikasi Pemasaran Melalui Digitalisasi Bisnis Di Thailand Cahyani, Nani; Puspitasari, Ratih; Hertati, Lesi; Hidayat, Janthy; Nurfaiza, Nabila
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3405

Abstract

This service activity was carried out in Thailand in the context of joint International PKM in order to realize effective marketing communications management which is the key to business success in the current digital era. Collaboration in the field of business digitalization offers great opportunities for economic growth and wider market penetration. This PKM aims to explore how collaboration in the PKM International Mobility Consortium can encourage innovation in the field of marketing communications management through business digitalization in Thailand. Through a qualitative approach with in-depth interviews and content analysis, collecting data from business stakeholders, academics and practitioners in Thailand. The pretest and posttest results show that collaboration in the International PKM consortium encourages the exchange of knowledge and resources between organizations from various countries, enriching local perspectives with a global view. Business digitalization developed through collaboration results in more adaptive and effective marketing communications strategies, enabling MSMEs in Thailand to reach a wider audience and increase competitiveness in the global market.
Co-Authors Aberta, Fina Allya, Veni Andriansyach, Anggie Atmadja, Iswandi sukanta Ayu Larasati Bambang Hengky Rainanto Dani, Suci Rahma Eka Herlina Heriyanti Heriyanti, Heriyanti Hermawan, Yanto Heryati, Agustina Heti Herawati Heti Herawati Hidayat, Janthy Lesi Hertati, Lesi Lilis Puspitawati Listari, Sinta Malim, Dinna Dayana La Ode Marwan Effendy Morita Morita Mumuh Mulyana Noor, TB. Dicky Faldy Syahid Noor, Tubagus Dicky Faldy Syahid Nurfaiza, Nabila Nusa Muktiadji Nusa Muktiadji Putri, Melani Faliana Putri, Sara Ayudia Rachmadany, Lianda Rainanto, Bambang Hengky Ratih Puspitasari Roring, Franky P. Sucilawati, Sabrinah Sujana Sujana Terrtiavini, Terrtiavini Tubagus Dicky Faldy Syahid Noor Wiratama, Aldi