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FENOMENA KONSERVASI LINGKUNGAN DAN PENGORBANAN COST ATAS PENCAPAIAN OPTIMASI ECONOMIC PERFORMANCE PT PERTAMINA SANGASANGA (Studi Kualitatif Pendekatan Paradigma Post Modern) Muhammad Suyudi; Mat Juri
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Way of seeing approach used in this qualitative study is the approach of Post Modern Paradigm which try to see the accounting practices from the concept of Triple Bottom Line (TBL) environmental conservation program PT Pertamina EP Field Sanga-sanga. This program is related with the achievement of the economic performance of the entity which is divided into 6 (six) clusters activity namely economic, infrastructure, health, environment, education, and participation of business support activities. Result of this reasearch shows that there is no direct relationship of Triple Bottom Line concept between implementation of a cost-sacrifice activities with increased economic performance of the entity, but the indirect impact is the creation of the investment climate and the company's operations are conducive, safe, and sustainable. Another result is to provide an understanding of accounting practices on environmental conservation program, the business entity's accounting practices in the achievement of the phenomenon of economic performance, and accounting practices in view the phenomenon of social performance on stakeholder entities in which the entity operates. This study only perform analysis on accounting phenomena that is observed and found in documents reporting by business entities as well as information obtained directly from the informants. Keywords : Accounting, Environmental Conservation, Economic Performance, social performance.
ANALISIS PEMANFAATAN KREDIT UNTUK PENGEMBANGAN USAHA PADA UMKM DI KOTA SAMARINDA Ratna Wulaningrum; Muhammad Suyudi
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pemanfaatan kredit untuk pengembangan usaha pada UMKM di Kota Samarinda. Sehingga nantinya dapat diperoleh gambaran mengenai faktor-faktor apa saja yang mempengaruhi pelaku UMKM di Kota Samarinda untuk mengajukan dan memanfaatkan kredit usaha untuk pengembangan usaha, serta pengaruh kredit usaha tersebut terhadap omzet penjualan dan laba usaha. Selain itu akan dilakukan analisis terhadap jenis usaha UMKM, omzet yang dihasilkan, jumlah karyawan, umur/lamanya UMKM beroperasi, tingkat pendidikan pemilik UMKM, serta pengalaman usaha pemilik. Penelitian ini bersifat analisis deskriptif dan empiris, yaitu dengan melakukan pengujian terhadap faktor-faktor yang mempengaruhi pemanfaatan kredit untuk pengembangan usaha oleh pelaku UMKM di kota Samarinda. Hasil uji asumsi klasik data menunjukkan bahwa data terdistribusi secara normal, tidak terdapat autokorelasi, heteroskedastisitas dan multikolonieritas. Hasil penelitian menunjukkan bahwa pemanfaatan kredit untuk pengembangan usaha oleh pelaku/pemilik/ pengusaha dipengaruhi oleh besarnya penjualan dan kepemilikan modal di UMKM tersebut. Sementara itu, variabel independen lain yaitu pendidikan pemilik usaha, usia perusahaan, besarnya aset yang dimiliki perusahaan dan penyajian laporan usaha UMKM tidak memiliki pengaruh terhadap pemanfaatan kredit untuk pengembangan usaha di UMKM. Kata Kunci: Kredit Usaha, UMKM
Guru Muthmainnah dalam Perspektif Kyai Pesantren (Studi Terhadap Tiga Kyai Pimpinan Pondok Pesantren Wali Songo Ngabar Ponorogo Jawa Timur) Muhammad Suyudi; Azam Syukur Rahmatullah
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 11, No 1 (2017)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v11i1.229-246

Abstract

This study aims to know about muthmainnah teachers according to the thought of kyai in Islamic Boarding School Wali Songo, Ngabar, Ponorogo East Java. This research used qualitative method with three sample of kyai Pondok Pesantren Wali Songo Ngabar Ponorogo. The results of this study showed that Guru muthmainnah is a noble position to be had when teachers apply the aspects of takhalli, tahalli, which will ultimately gain enlightenment of soul, thought and behavior, can be achieved by walking the spiritual-divine paths such as; al-musyarathah, almuraqabah, al-muhasabah, and al-mujahadah.
Influence of Organizational Factors, Social Factors, Individual Factors of Information Technology Acceptance on Perceived Usefulness at Bank Syariah Indonesia (BSI) Samarinda Eko Adi Widyanto; Muhammad Suyudi; Angga Kusumah; Ruhmi Meysha Stinha
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1604

Abstract

This study is to evaluate the impact of organizational, social, and individual factors on Information Technology acceptance and its effect on the perception of convenience at Bank Syariah Indonesia, Samarinda City. This research utilized primary data obtained via questionnaires. The study sample comprises personnel with access to T24 software at Bank Syariah Indonesia in Samarinda City. The purposive sampling method was employed for sample selection, resulting in a total of 62 research samples. The data analysis methodology was evaluated utilizing Statistical Product and Service Solutions (SPSS) Statistics version 26. The employed data analysis procedures included descriptive statistics, data quality assessments, assumption tests for classification, multiple linear regression analysis, t-tests, F-tests, and determination tests (R²/R Square). The findings of this study indicate that (1) Organizational Factors exert a positive and significant influence on perceived usefulness; (2) Social Factors exert a positive and significant influence on perceived usefulness; (3) Individual Factors exert a positive and significant influence on perceived usefulness; and (4) Organizational Factors, Social Factors, and Individual Factors collectively exert a positive and significant influence on perceived usefulness.
Father's Involvement in Sex Education for Children in Muslim Minority Countries Azam Syukur Rahmatullah; Dewi Sekar Kencono; Mohd Sukki Othman; Muhammad Suyudi; Akbar Nur Aziz
Jurnal Pendidikan Agama Islam Vol. 21 No. 2 (2024): Jurnal Pendidikan Agama Islam
Publisher : Yogyakarta: Jurusan Pendidikan Agama Islam Fakultas Ilmu Tarbiyah dan Keguruan UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpai.v21i2.8751

Abstract

Purpose – To analyze how fathers are involved in educating their children about sex and morality in countries with Muslim minorities. Design/methods/approach – The research is a field study located in Australia, specifically in Sydney and Melbourne. The approach used is phenomenology, which seeks to understand the essence of human experience sequentially from the perspective of the participants as the first informants. There are six informants, three from Sydney and three from Melbourne, all of whom are Indonesian citizens who have been permanent residents and have lived in Australia for around 23-43 years. Findings – The results show that fathers, who are central figures, have morals, positive changes, and wisdom and have several techniques for educating their children about sex. First, building self-awareness in children from an early age to always be careful in their behaviour; second, building intensive interaction and communication with the unborn child in the mother's womb in an effort to instil positive values in the unborn child; third, strengthening the child's spiritual side from an early age; fourth, building a culture of shame in children from an early age. Research implications/limitations - This research implies that the role of fathers in the sexual and moral education of children in countries with Islamic minorities is very important in ensuring that Islamic values remain integrated into the moral development of children, even in environments dominated by a different majority culture. Originality/value – This research provides new insights into how fathers in countries with Muslim minorities actively and strategically overcome cultural and religious challenges in providing sexual and moral education to their children.