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Distribution Analysis and Distribution of 3 Kg LPG Gas Sales Allocations (Case Study Of PT. Sintora Putra Gasindo) Indah Aryani; Wahyu Syarvina
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.486

Abstract

LPG (liquefied petroleum gas) is one of the petroleum products produced by PT Pertamina (Persero). The government has implemented a national energy policy by converting kerosene to LPG. In 2007, the government started converting kerosene into 3 kg LPG. In order to overcome the scarcity of 3 kg LPG, Pertamina and the government have begun to improve, one of which is by changing the 3 kg LPG distribution system from an open distribution system to a closed distribution system. This is to reduce oil subsidies, the largest portion of which is 50% of the government's energy subsidies, and each year the subsidies continue to increase. PT Pertamina (Persero) launched its product with a new variant of 3 kg LPG packaging which is fully subsidized by the government so that kerosene consumers can switch to LPG. With the issuance of the conversion policy, all kerosene trading agents became agents of 3 kg LPG. PT. Sintora Putra GasIndo is a company engaged in gas distribution for 3 kg of gas. PT. Sintora Putra GasIndo distributes its products in several areas of Deli Serdang. To market their products, companies need a marketing system, namely distribution channels that must be studied, so that companies can earn big profits in certain areas in the Deli Serdang area. Regarding the objectives to be achieved, namely the efficiency and effectiveness of the company and the use of available resources. Competition in the market is getting tougher and products can be widely available in several areas of Deli Serdang. Regarding the objectives to be achieved, namely the efficiency and effectiveness of the company and the use of available resources. Competition in the market is getting tougher and products can be widely available in several areas in the Deli Serdang area.
Determinan Market Share Industri Keuangan Non Bank Syariah Indonesia Wahyu Syarvina; Andri Soemitra; Zuhrinal Nawawi
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/13175

Abstract

The market share of the non-Islamic non-bank financial industry is moving slowly, incomparable with Indonesia's Muslim population which reaches 87%. The purpose of this study was to determine the effect of assets and equity on the market share of the Islamic non-bank financial industry for the period 2017 to 2021. This research method uses a quantitative approach with an associative method. The sampling technique was carried out by researchers with special considerations (purposive sampling), namely the sampling technique with special considerations so that what is suitable as a sample. The data analysis technique used in this research is to carry out quantitative analysis expressed in numbers which in the calculations use statistical methods assisted by the statistical data processing program SPSS version 26 for Windows so that it can be seen whether there is an effect of several independent variables on the dependent variable. . From the results of data processing using SPPS, the results show that assets and equity do not affect the market share of the non-sharia financial industry in Indonesia for the period 2017 to 2021
Peran WisataIdalam Meningkatkan Perekonomian dan UMKMIMasyarakat Idi Desa Sopotinjak Mandailing Natal Aldi Fernando; Tri Inda Fadhila Rahma; Wahyu Syarvina
VISA: Journal of Vision and Ideas Vol 3 No 2 (2023): Visa: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.58 KB) | DOI: 10.47467/visa.v3i2.2582

Abstract

At present the tourism sector is one of the very promising industries, in order to improve the economy of the people in tourism objects not only for share owners, but in fact the existence of tourism objects also has a role in the economy of the surrounding community. The aim of this research is to find out how the impact of tourism on improving the economy of the community on the idea of ​​IUMKM and to find out the impact of tourism on improving the IUMKM on the community on the idea of ​​Sopotinjak. The method of this research uses a descriptive-qualitative method. The result of this research is that the tourism sector is one of the people's economic potentials that needs to be developed in order to increase people's welfare. The existing tourism potentials have not yet been fully developed, even though these potentials are very promising. The funds for the establishment of the immanent ones come from self-help in the community. The interest of investors in investing in the activities of establishing the Desa Tourism Sopotinjak is still very minimal. So that infrastructure and infrastructure in there have not yet been fully fulfilled i.e. with the existence of tourism objects in an area i will directly open up jobs and fields for the surrounding community especially in the surrounding area i. is one of the tourism objects that becomes the object of research. Keywords: Society's Economy, Economy Industry, Tourism's Role, UMKM
Analisis Penetapan Tarif Dasar PAMSIMAS Desa Sungai Raja Berdasarkan Teori Full Cost Recovery Dalam Persfektif Ekonomi Islam Melisa Syafitri Amalia; Isnaini Harahap; Wahyu Syarvina
VISA: Journal of Vision and Ideas Vol 3 No 2 (2023): Visa: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1257.169 KB) | DOI: 10.47467/visa.v3i2.2583

Abstract

This study aims to determine and understand the setting of PAMSIMAS tariffs in Sungai Raja Village based on the Full Cost Recovery theory and to understand and understand the Islamic Economics review of the setting of PAMSIMAS tariffs in Sungai Raja Village. The research methodology used is qualitative with descriptive method. The object of this research is PAMSIMAS Sungai Raja Village. Sources of data used in this study are primary data and secondary data. Primary data in the form of interviews, documentation and secondary data in the form of regulations and laws relating to the determination of drinking water tariffs, PAMSIMAS financial reports, number of customers, amount of water sold, data on water sources, installed capacity, sold capacity. Based on data analysis. The results of this study stated that adopting the regulation of the minister of home affairs number 21 of 2021 regarding the calculation and determination of drinking water tariffs, it was stated that based on the theory of Full Cost Recovery (full cost recovery) by formulating a basic cost, a basic tariff of Rp. 6,721/m3 while the tariff that is still in effect at Sungai Raja Village PAMSIMAS of Rp. 1500/m3 has not met the tariff with a full cost revovery mechanism. Based on the perspective of Islamic Economics, it is still contrary to Islam because the determination of the selling tariff for PAMSIMAS water is still detrimental to both parties (seller and buyer). Keywords: Full Cost Recovery, PAMSIMAS, Tariff Setting, Islamic Economic Perspective
Analisis Implementasi Isak 35 terhadap Laporan Keuangan Masjid Al-Ikhlas Desa Kota Datar Majalipa Awalia; Saparuddin Siregar; Wahyu Syarvina
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.301 KB)

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana laporan keuagan yang diterapkan oleh Masjid Al-Ikhlas Desa Kota Datar dan kesesuaian laporan keuangan Masjid Al-Ikhlas Desa Kota Datar berdasarkan ISAK 35. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan juga dokumentasi. Hasil penelitian menunjukkan bahwa Pengelolaan keuangan pada Masjid Al-Ikhlas Desa Kota Datar masih belum sesuai dengan ISAK 35 dan pencatatan laporan keuangan masjid secara sederhana yaitu hanya mencatat pemasukan, pengeluaran dan saldo akhir saja. Hal ini karena para pengelola Masjid Al-Ikhlas tidak memahami dan tidak mengetahui tentang ISAK 35. Masjid Al-Ikhlas sudah menerapkan akuntabilitas dengan cukup baik hal ini berdasarkan hasil penelitian dan analisis yang dilakukan bahwa Masjid telah menyajikan dan mengungkapkan segala aktifitas pengelolaan dana, keadaan keuangan masjid dalam bentuk laporan kegiatan aktifitas pengeluaran dan pemasukan dana, dan telah memenuhi keterbukaan dan kemudahan dalam mengakses laporan keuangan.
Analisis Bisnis Kuliner Menggunakan Marketplace Dalam Peningkatan Penjualan Dan Kemajuan Usaha (Studi Kasus Martabak Den Bagoes Jl. AR. Hakim Medan Kec. Medan Area) Dimas Pratama; Tri Inda Fadhila Rahma; Wahyu Syarvina
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4058

Abstract

E-Commerce ( Electronic Commerce) is part of E-Business. ECommerce is the activity of selling, buying, marketing products (goods or services) by utilizing telecommunications networks such as the internet, television or computer networks. Lots of food delivery coming up. Online support today has a big impact on business people. This is evident amaraknya increasingly massive online applications open business opportunities. Including the Shopee Platform introducing Shopee Food, Go-Food and Grab-Food Features. Shopee Food, Go-Food and Grab-Food are food and beverage delivery services. Shopee Food is now much in demand by the public because it offers many promos, discounts, cashback and free shipping features. Many MSMEs are now opening businesses through ShopeeFood because they see business opportunities. The research methodology used is a qualitative approach using mixed methods or mixed methods with the type of case study research. Data collection was conducted by interview techniques, questionnaires and documentation according to the needs of researchers. Data analysis was done by qualitative descriptive analysis and quantitative descriptive analysis. The results obtained are the analysis of the use of ShopeeFood, GoFood and GrabFood in increasing sales and the progress of the culinary business clearly has a positive impact on culinary business actors who join the application and become partners. Culinary entrepreneurs who join the application on average express their satisfaction since joining the application in addition to having an impact in increasing sales, promoting products sold without spending a budget, facilitating transactions, marketing products even without a kitchen and even one of the respondents only uses a cart as a sales stall. The level of sales of culinary businesses in Medan Area all business actors experienced an increase in sales after joining and becoming partners of ShopeeFood, GrabFood and Go-Food even one of the entrepreneurs in the village experienced a significant increase to exceed 100%. martabak den Bagoes culinary business can feel an increase in sales by joining Go-Food, Shopee Food and also Grab-Food because more buyers come to buy through the marketplace. The entrepreneur also said that getting a positive impact researchers can conclude that both culinary business ventures felt the impact after joining Go-Food, ShopeeFood and GrabFood. The impact felt by the culinary business above is a considerable increase in sales can help.
Pengaruh Dana Pihak Ketiga Dan Rasio Keuangan Terhadap Bagi Hasil Mudharabah Dengan Return On Asset Sebagai Variabel Moderating Pada Bank Umum Syariah Periode (2017-2021) Sri Sudiarti; Wahyu Syarvina; Irani Eka Putri Pohan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4223

Abstract

The purpose of this study is to find out how much influence DPK, CAR, FDR and ROA have on Mudharabah Profit Sharing at Islamic Commercial Banks for the 2017-2021 period. The data in this study are secondary data obtained from the official website of the Financial Services Authority. This research uses a descriptive approach with a quantitative research type. The results of this study are that the Third Party Funds (DPK) variable has a partial positive and significant effect on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, the Capital Adequacy Ratio (CAR) variable has a partial positive and significant effect on Profit Sharing Mudharabah (BHM) in Islamic Commercial Banks for the 2017-2021 period, the Financing To Deposit Ratio (FDR) variable partially has a positive and significant effect on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) can moderate by strengthening the influence of Third Party Funds (DPK) variables on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) cannot moderate by weakening the effect of the Capital Adequacy Ratio (CAR) variable on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period and Return On Assets (ROA) are able to moderate by strengthening the influence of the Financing To Deposition variable t Ratio (FDR) to Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period.
Analisis Faktor-Faktor Penghambat Pengajuan Klaim BPJS Rawat Inap di Rumah Sakit Umum Haji Medan Khairunnisa Azzahra; Fauzi Arif Lubis; Wahyu Syarvina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

This study aims to determine the Analysis of Factors - Factors Inhibiting Filing of BPJS Claims for Hospitalization at Medan Hajj Hospital. This research uses a descriptive method with a qualitative approach. The results of this study indicate that the inhibiting factors for submitting inpatient BPJS claims at Medan Haji General Hospital because the terms and conditions for claim administration are always changing make many claim files returned by the verifier, so the process becomes slow. Data collection using interviews and observation of inpatient claim files. The results of the study showed that patients did not understand or lack knowledge of BPJS patients regarding the BPJS inpatient registration procedure and results. In 2018 BPJS inpatient claims amounted to 6,799 with a total bill of 31,953,602,522. In 2019 BPJS claims for inpatients totaled 157 with a total bill of 7,348,427,289 and in 2019 inpatients experienced pending failure as many as 224 patients with a total bill of 1,911,164,300. In 2020 BPJS claims for inpatients amounted to 4,319 with a total bill of 21,341,474,918. In 2021 BPJS claims for inpatients amount to 498 with a total bill of 3,127,099,000.
Evaluasi Pengendalian Internal dalam Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas Studi Kasus PT Bank Sumut Syariah Cabang Medan Katamso M. Reza Shah Fahlevi Lubis; Hendra Harmain; Wahyu Syarvina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

This research is to find out the Evaluation of Internal Control in the Accounting Information System on Cash Receipts and Disbursements Case Study of Pt. Bank Sumut Syariah Medan Katamso Branch. This study uses qualitative research methods and data collection techniques with interviews and documentation techniques. This study uses data collection techniques by interviewing several employees at Pt. Bank Sumut Syariah Medan Katamso Branch. The results of this study indicate that the internal control system for cash receipts and disbursements has been implemented by PT. Bank Sumut Medan Katamso Branch which has fulfilled the cash receipt and disbursement requirements. internal control system The effectiveness of cash receipts is not yet effective. At PT. Bank Sumut Medan Katamso Kota Branch, the capacity of the accounting information system to handle cash receipts and disbursements is inadequate so that the company's internal cash management becomes ineffective because the accounting and finance departments continue to play a complementary role
Valuasi Ekonomi pada Wisata Pantai Pondok Permai dengan Travel Cost Model Perspektif Ekonomi Islam Maulida Marpaung; Isnaini Harahap; Wahyu Syarvina
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.3753

Abstract

This Research used a quantitative descriptive method, using primary data in determining the sample, namely purposive random sampling using the slovin formula. This research aims to determine the effect of the independent variant (distance, travel cost,facilities) on the dependen variable (number of visits) to pondok Indah beach tourism. This research used the travel cost model (TCM) approach to determine the factors that influence the number of visits and estimate the economic value of Pondok permai beach. The result showed that the travel cost and facilities variable had a significant effect and the distance variable had no significant effect. From the calculation result, it is known that the economic value of Pondok permai beach tourism is Rp. 5.573.750.000 per year with a consumer surplus value of Rp.796.250 per individual per visit within a one year period. Based on Islamic perspective, Pondok permai beach tourism has implemented several criteria for halal tourism, such as protecting the coastal environment, managing and developing it wisely, providing prayer facilities and providing food and drinks that are guaranteed to be halal. Keywords: Economic Valuation, Travel cost model, beach tourism, Islamic economic perspective.
Co-Authors ., Lisnawati Adela Putri, Sania Adelini Siagian Agiet Mutiara Rengganis Agung Nugraha agung setiawan Agustin, Lismaini Ahmad Muhaisin B Syarbaini Ahmad Syakir Ahmadi Bi Rahmani, Nur Aldi Fernando Amanda Damayanti Nasution Amanda, Annisa Rizka Amelia Putri Amin, Haris Al Anastasya Br Ginting Andri Soemitra Andri Soemitra Anggita Rizkia Anggraini , Widia Angraini, Tuti Aninda Zahra Anio Indah Lestari Anisa Mawaddah Nst Aprilia Indah Saputri Rambe Aprilia, Dita Aqila Tamima Aqwa Naser Daulay Arif, Muhammad Arifin Fauzi Lubis Asmaul Husna Asmaul Husna Asri Lestari Atika Atika Ayu Andini Azhari Akmal Tarigan Azka Wardatul Hayyah Azka Wardatul Hayyah Azmi Lubis, Muhammad Azzahra, Aisya azzahri, khairul Baehaqi Basania Nasution Batubara, Muslimatul Husnah Beny Sitakar Br Ginting, Herminaria Chairani, Zizah Chuzaimah Batubara Cici Winda Atila Cindy Clara Afifah Cindy Purnama Asry Nasution Damanik, Aryaji Wardana Diana Diana Dimas Pratama Elsa Zulfita Erna Sipahutar Fachry Abda El Rahman Fadhila Rahma, Tri Inda Fadhila, Tri Inda Fattonah, Rindang Dwi Febrianti, Rani Feri Wijaya Fitra Maulana Roza Fitria Hanum Fitrianur Ahmad Sihombing Frissai Gusminar Mutia Gustrianingsih G Hamtheldy, Raihan Zaky Harahap, Dewi Anna Sari Harahap, Rahmat Daim Harahap, Yusra Lestari Haris Al Amin Hasan Basri, Tengku Hasibuan, Abdi Satria Hasibuan, Adik Tya Hasibuan, Jihan Isnaini Haya, Salwa Fadhilah Hazrah, Siti Hendra Harmain Hendra Harmain Hendra Hermain Hilmi, Hafizh Hotbin Hasugian Hotbin Hasugian Ilham Wahyudi Imsar, Imsar Imsar2 Indah Aryani Indah Lestari, Annio Indra, Ahmad Perdana Indradewa, Rhian Irani Eka Putri Pohan Isnaini Harahap Julfan Saputra Juni Anggriany Kembaren, Nurul Fadhilah Yusri Khairil Fitrah Harahap Khairunnisa Azzahra Laylan Syafina Lingga, Fitria Ratna Liska Febrianti Lubis, Listiya Andana Lubis, Minta Ito Lubis, Nur Jannah Lubis, Zul Fahmi M. Hizbullah Hasibuan M. Reza Shah Fahlevi Lubis Mahvi, Muhammad Rizky Maidalena Maidalena, Maidalena Majalipa Awalia Marliyah Marliyah Marliyah, Marliyah Maryam Batubara Maryam Batubara Masitha Khairani Hasibuan Maulida Marpaung Ma’arif Noer Lubis Mei Fani, Mukhammad As Alukal Huda Mei Habibah Dalimunthe Meiliani, Risa Melisa Syafitri Amalia Mhd. Arifta Pulung Tumannger Minta Ito Lubis Miranda Miranda Miranda, Miranda Muhammad Anshari Hutasuhut Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Ridwan Muhammad Rizky Muhammad Syafii muhammad Syahbudi, muhammad Muhammad Yafiz, Muhammad Munthe, Ira Hairun Nisa Munthe, Yusnita Ulfah Murni Sofiah Muslimatul Husnah Batubara Mustapa  Khamal  Rokan Mutia, Frissai Gusminar Mutiara Annisa Nabila, Vania Sally Nastiti . Nasution, Annio Indah Lestari Nasution, Eldzan Izzahara Nasution, Juliana Nasution, Silpiah Jahra Niki Aulia Nst, Muhammad Lathief Ilhamy Nufikha, iyundzira Nufikha, Liyundzira Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Hanisah Lubis Nurbaiti Nurbaiti Nurhidayah Nurhidayah Nursantri Yanti Nurul Aini Siregar Nurul Jannah Nurwani Nurwani, Nurwani Pohan, Rahma Nur Azizah Putri Apriyani br Rangkuti Qarni, Waizul Rahimi, Siti Rahma, Tri Indah Fadhila Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Raihan Zaky Hamtheldy Ramadhani, Sri Raudhah Jannatun Raudhatul Jannah Reni Ria Armayani Hasibuan Revika Revika Viola Azzahara Reza Febrian Ridho Fachrozie Rifki Akmal Tanjung Rio Ariangga Hutagalung Ritonga, Mei Anriani Rizki Wahyudi Rizkia, Anggita Rizky Ananda Utami Roza, Fitra Maulana Rustiana, Devara Safitri, Kenanga Sakinah Sakinah Sakinah Salsabila, Amanda Putri Salsabila, Tasya Salwa Fadhilah Haya Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saputra, Julfan Saragih, Arif Kusnedi Saragih, Fitriani Sari, Ika Damai Siregar, Padrie Payung Siti Hazrah Siti Nur Adillah Siti Nurhaliza Sofiah, Murni Sofyanda, M. UKi Sri Anjani Sri Sudiarti sri sudiarti Sri Sudiarti sri sudiarti Sri Wahyuni Suci Afria Sasty Siregar Sudirman Suparmin Sugianto Sugianto Sugianto Sugianto Sumi, Raudatun Syahputri, Diana Syakir, Ahmad Syamsiar, Syamsiar T. Wulan Arianti Tasya Rahma Dayani Pohan Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Tuti Anggraini Umi Khairani Utami R.A Padang Vania Sally Nabila Wahyu Andriansyah Naibaho Widia Angraini Windi Mayani Dalimunthe Yani, Yusra Yasmine, Resa Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunda Herliana Yuningsih, Apriliani Yusrizal Yusrizal Zuhrinal M. Nawawi Zuhrinal. M. Nawawi Zulpan, Zulpan  Yenni Samri Juliati Nasution