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Pengaruh Sistem Pengendalian Internal, Karakteristik Personal, Kondisi Ekonomi, Besar Pinjaman, dan Nilai Jaminan terhadap Pengembalian Kredit pada PT. BPR Nusamba Rambipuji Regina Tetisa Nur Amaniah; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.611

Abstract

Repayment of credit is the ability of prospective debtors to repay credit in accordance with the amount, schedule, and time period that has been determined. Not all debtors are able to return credit in accordance with the agreed agreement. At PT. BPR Nusamba Rambi Puji the rate of return on current loans fluctuated from year to year. The purpose of this study was to examine the effect of the internal control system, personal characteristics, economic conditions, loan size, and collateral value on loan repayment (PT. BPR Nusamba Rambi Puji). The independent variables used include: Internal Control System (X1) Personal Characteristics (X2) Economic Conditions (X3) Loan Size (X4) and Collateral Value (X5). The dependent variable is Credit Return (Y). The sample in this study were the credit employees of Pt. Bpr Nusamba Rambipuji selected through purposive sampling method. The analysis used is multiple linear regression analysis, F test, t test, and data quality test through validity and reliability tests. Simultaneously the results of the analysis show that all independent variables have an influence on credit repayments. Meanwhile, it is partially known that the internal control system and the size of the loan are variables that have an influence on credit repayment.
Keputusan Struktur Modal Ditinjau dari Siklus Hidup Perusahaan dan Risiko Bisnis pada Perusahaan Teknologi Nurshadrina Kartika Sari; Dedy Wijaya Kusuma
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7769

Abstract

The purpose of this research is to analyze; 1) the effect of the entire company cycle on the capital structure, 2) the effect of business risk on the capital structure, and 3) the influence of the capital structure on the firm value, 4) the influence of the entire company life cycle on the firm value through the capital structure, and 5) influence of business risk on firm value through capital structure. The population of this research is technology companies listed on the Indonesia Stock Exchange for the period 2017-2020, with a selected sample of eight technology companies and using path analysis. The research findings are 1) there is no effect of the entire company cycle on the capital structure, 2) there is the effect of business risk on the capital structure, and 3) there is no effect of capital structure on firm value, 4) there is no effect of the entire company life cycle on firm value. through the capital structure, and 5) there is no influence of business risk on the value of the company through the capital structure.DOI:https://doi.org/10.26905/afr.v5i2.7769.
Enhancing Operational Management at Cafe Rengganis through SISGANIS-Based Optimization of Raw Materials, Transactions, and Financial Reporting Sari, Nurshadrina Kartika; Kusuma, Dedy Wijaya; Sabilirrasyad, Iqbal; Wiranto, Ferry
Image : Jurnal Riset Manajemen Vol 12, No 2 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.018

Abstract

Cafe Rengganis has been facing various challenges in managing its daily operations, particularly in the areas of raw material management, transaction recording, and financial reporting. The limitations of the previously used manual system resulted in high levels of raw material wastage, slow transactions, and a time-consuming financial reporting process. To address these issues, the management decided to adopt the Rengganis Management Information System (SISGANIS), a digital-based solution designed to integrate various operational management functions to improve overall efficiency. SISGANIS offers a comprehensive approach to inventory management, real-time transaction recording, and automated and accurate financial reporting. With features that support transparency and accountability, this system aims to minimize human errors in the management of raw materials and daily transactions, while also accelerating the financial decision-making process. The use of SISGANIS allows management to access accurate data, enabling more in-depth analysis and better decision-making in a shorter amount of time. The evaluation of SISGANIS implementation shows a significant positive impact on the operational efficiency of Cafe Rengganis. Raw material wastage was reduced by 29.17%, transaction speed increased by 33.33%, and the time taken to prepare financial reports was shortened by up to 60%. These findings demonstrate that the implementation of the right management information system can provide effective solutions for small and medium enterprises (SMEs) to enhance efficiency and competitiveness in the culinary industry. The successful implementation of SISGANIS at Cafe Rengganis not only improved managerial efficiency but also provided a strong foundation for faster and more accurate data-driven decision-making.
Pemanfaatan E-Commerce Untuk Pemasaran Kopi UD. Topeng Kona Coffee Roastery Bondowoso Kusuma, Dedy Wijaya; Mustofa, Mustofa; Salim, Helmi Agus
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 1 No 1 (2021)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v1i1.430

Abstract

Perkembangan teknologi, komunikasi dan komputer mendorong pertumbuhan perekonomian masyarakat yang mengembangkan bisnis secara online. Perdagangan menggunakan media internet merupakan peluang usaha yang menjanjikanuntuk dikembangkan. Kemudahan proses transaksi dan dukungan teknologi membuat perdagangan menggunakan media internet (e-commerce) berkembang pesat. UD. Topeng Kona Coffee Roastery merupakan usaha kecil yang mengolah biji kopi untuk siap dikonsumsi. Namun pemasaran produk kopi dengan merek Topeng Kona ini masih dilakukan secara konvensional, sehingga produk kopi ini kurang dikenal oleh masyarakat luas karena kurangnya promosi. Karena kendala pemasaran dan promosi ini maka usaha kecil tersebut kurang berkembang. Melihat trend e-commerce yang banyak diminati oleh para pembeli ini, maka produk kopi Topeng Kona yang dihasilkan oleh UD. Topeng Kona Coffee Roastery ini dapat dipasarkan menggunakan e-commerce sehingga usaha kecil ini dapat berkembang. Keywords: pemasaran, e-commerce, perluasan pemasaran, promosi produk.
THE CONCEPT OF AN ENTITY IN AN EFFORT TO SUPPORT INTERNAL CONTROL IN MSME KUNCI SOROT IN JEMBER Pramono, Olivia Falen; Kusuma, Dedy Wijaya; Ilmi, Mainatul
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9981

Abstract

MSME Kunci Sorot is engaged in the film industry in Jember. The business he owns is leasing equipment needed for shooting and filmmaking. MSME Kunci Sorot are also MSMEs that have large assets by MSME standards. This causes internal control to be needed to maintain the assets owned. The research objectives are (1) an analysis of the implementation of the entity concept in the MSME Kunci Sorot and (2) an analysis of internal control in the MSME Kunci Sorot. The research method used is descriptive qualitative and uses a case study approach. The sampling technique used snowball sampling. The result of this research is that MSME Kunci Sorot still needs to fully implement the entity concept. The entity concept applied in the MSME Kunci Sorot is still very simple to record. The entity concept that has not been implemented optimally causes the applied internal control to have many weaknesses. The results of the study indicate that internal control is needed in maintaining assets owned and facilitating daily operational processes. MSMEs that tend to be simple still need internal control so that operational processes are efficient and effective.
MENTAL ACCOUNTING IN PERSONAL FINANCIAL MANAGEMENT FOR YOUTH AT BETHEL INDONESIA CHURCH (GBI) MOJOPAHIT JEMBER Pramono, Amelia Felicia; Kusuma, Dedy Wijaya; Sari, Nurshadrina Kartika
Journal of Applied Finance and Accounting Vol. 11 No. 1 (2024): Publish on June 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i1.11416

Abstract

This research has several objectives, namely to find out the views of the young generation of GBI Mojopahit Jember regarding the mental phenomenon of accounting and how they manage their personal finances. The phenomenon in this research is that there are offerings and tithes that must be given to the Church every month. The method used in this research is a qualitative descriptive method. The samples used in this research were 7 young people at GBI Mojopahit Jember who had the criteria of being over 20 years old and having worked for at least 1 year and were used as the subjects of this research. The data sources for this research were obtained from interviews and observations. The results of this research can be concluded that most of them do not understand accounting mentality, but without realizing it they have applied accounting mentality. in their daily life. They have carried out planning, management, recording and evaluation of their personal finances. The notes taken are not very detailed, only a rough idea. For them, mental accounting is very influential in everyday life, one of which is in making decisions when buying goods. Youth at GBI Mojopahit are advised to go back to recording your finances in detail, not just lines just big and more disciplined management of their personal finances independently as well strengthen self-control to avoid waste.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Masyarakat Pada Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Banyuwangi Sunarsih; HP Agustin; Dedy Wijaya Kusuma
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 3 (2024): September - December 2024
Publisher : Medikun Publisher

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

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas pelayanan dengan variabel tangibles, realibility, responsiveness, assurance, empathy secara parsial dan simultan terhadap kepuasan masyarakat pada Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Banyuwangi. Populasi dalam penelitian ini adalah seluruh masyarakat yang telah menerima layanan dasar respon cepat penanggulangan kejadian kebakaran dan pengendalian kebakaran (layanan kebakaran) dan layanan respon cepat penyelamatan dan evakuasi (layanan non kebakaran) yang berjumlah 414 orang. Penentuan jumlah sampel menggunakan teknik Slovin sebanyak 203 reponden. Teknik pengambilan sampel adalah Probability Sampling,. Metode pengambilan sampel adalah Simple Random Sampling. Hasil pengujian membuktikan bahwa (1) Pengaruh kualitas pelayanan yang diukur dari variabel tangible (fasilitas dan penampilan fisik), reliability (keandalan), responsiveness (ketanggapan), assurance (jaminan keamanan dan kompetensi), serta empathy (perhatian dan pemahaman terhadap kebutuhan masyarakat) secara parsial berpengaruh positif dan signifikan terhadap kepuasan masyarakat pada Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Banyuwangi. (2) Kualitas pelayanan yang diukur dari variabel tangibles, realibility, responsivisness, assurance, empathy berpengaruh secara simultan terhadap kepuasan masyarakat pada Dinas Pemadam Kebakaran dan Penyelamatan Kabupaten Banyuwangi.
The Influence of Product Quality, Service Quality and Location on Repurchase Decisions Through Consumer Satisfaction at Seblak Eci Jember Tea Buffet Lilis Handayani; HP Agustin; Dedy Wijaya Kusuma
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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

Abstract

  The aim of this research is to determine the influence of product quality, service quality and location on repurchase decisions through consumer satisfaction at the Seblak Eci Jember Tea buffet. The sampling technique was purposive sampling with a total of 75 respondents. Hypothesis testing data analysis in this study used IBM SPSS statistics 25 software. Hypothesis test results showed that product quality had a positive and significant effect on consumer satisfaction, service quality had no positive and insignificant effect on satisfaction. consumers, location has a positive and significant effect on consumer satisfaction, product quality has no positive and insignificant effect on repurchase decisions, service quality has a positive and significant effect on repurchase decisions, location has no positive and insignificant effect on repurchase decisions, consumer satisfaction has an effect positive and significant on repurchase decisions, consumer satisfaction is able to mediate product quality on repurchase decisions, consumer satisfaction is not able to mediate service quality on repurchase decisions, consumer satisfaction is able to mediate location on repurchase decisions
Pemberdayaan Masyarakat dalam Pengelolaan Sampah dan Kesehatan Lingkungan serta Digitalisasi UMKM Muhdar, Muhdar; Musaiyadi, Musaiyadi; Amin, Saiful; Permana, Angga Ade; Kusuma, Dedy Wijaya
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.16

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan masyarakat melalui pengelolaan sampah dan digitalisasi UMKM di Desa Cantuk, Kecamatan Singojuruh, Kabupaten Banyuwangi. Program pengelolaan sampah dirancang untuk meningkatkan kesadaran dan partisipasi masyarakat dalam menjaga kebersihan lingkungan melalui penerapan prinsip 3R (Reduce, Reuse, Recycle). Sementara itu, program digitalisasi UMKM bertujuan untuk membantu pelaku usaha dalam memanfaatkan teknologi digital guna memperluas jangkauan pasar, meningkatkan efisiensi operasional, dan daya saing bisnis. Metode pelaksanaan melibatkan pendekatan partisipatif dengan kegiatan sosialisasi, pelatihan, dan praktik langsung. Program pengelolaan sampah melibatkan edukasi daur ulang, sementara program digitalisasi UMKM mencakup pelatihan penggunaan platform e-commerce, media sosial, dan alat digital lainnya. Salah satu UMKM, yaitu Omah Kripik Laris, mengalami peningkatan signifikan dalam jumlah pelanggan setelah dilakukan branding, pembaruan kemasan, pembuatan logo, serta aktivasi akun media sosial dan e-commerce. Hasil dari kegiatan ini menunjukkan peningkatan kesadaran masyarakat dalam pengelolaan sampah serta kemampuan UMKM dalam memanfaatkan teknologi digital. Dengan demikian, program ini tidak hanya memberikan solusi terhadap permasalahan lingkungan, tetapi juga mendukung keberlanjutan ekonomi masyarakat setempat melalui pemberdayaan UMKM.
Application-based system “SISGANIS” in improving business management of Rengganis coffee SMEs in Jember Sari, Nurshadrina Kartika; Kusuma, Dedy Wijaya; Sabililrrasyad, Iqbal; Wiranto, Ferry
Transformasi: Jurnal Pengabdian Masyarakat Vol. 20 No. 2 (2024): Transformasi Desember
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v20i2.10409

Abstract

[Bahasa]: Rengganis Coffee Cup and Roastery merupakan mitra kegiatan Pengabdian Kepada Masyarakat (PKM) yang berlokasi di Kecamatan Tanggul, Kabupaten Jember. Mitra kegiatan PKM ini memiliki model bisnis kopi dengan berbagai varian bentuk dan rasa, baik kopi bubuk maupun kopi minuman dalam kemasan. Permasalahan yang dialami oleh mitra adalah tidak adanya sistem yang terintegrasi terkait pencatatan persediaan, pencatatatan transaksi hingga pelaporan keuangan, sehingga mitra kesulitan dalam pengambilan keputusan bisnisnya. Tujuan program PKM ini adalah dengan membangun dan mengimplementasikan sistem informasi manajemen berbasis aplikasi yang diberinama “SISGANIS” (Sistem Informasi dan Manajemen Rengganis), memberikan pelatihan dan pendampingan kepada mitra terkait pengelolaan manajemen usaha meliputi pengelolaan persediaan, manajemen sumber daya manusia, pemasaran digital dan pelaporan keuangan dan mendaftarkan HKI atas aplikasi SISGANIS. Metode pelaksanaan kegiatan ini adalah melakukan observasi masalah dengan mitra, melalui observasi tersebut dibangunlah sistem aplikasi SISGANIS dan diimplementasikan kepada mitra melalui pelatihan. Selain itu diadakan juga pelatihan terkait sistem persediaan, pemasaran dan pelaporan keuangan. Untuk menjamin tercapainya sasaran dari setiap kegiatan pelatihan dan pendampingan diadakan monitoring dan evaluasi untuk mengukur peningkatan kemampuan mitra. Hasil yang diperoleh dalam kegiatan ini adalah pengimplementasian SISGANIS kepada usaha mitra, terlaksananya pelatihan dan pendampingan dan terdaftarnya HKI atas aplikasi SISGANIS. Implikasi yang diperoleh dari kegiatan ini adalah meningkatnya kapasitas bisnis mitra melalui database informasi keuangan yang terhimpun dalam SISGANIS, sehingga mempermudah mitra dalam pengambilan keputusan terkait bisnisnya. Kata Kunci: aplikasi, kopi, sistem informasi, SISGANIS [English]: Rengganis Coffee Cup and Roastery is a Community Service (PKM) activity partner located in Tanggul District, Jember Regency. This PKM activity partner has a coffee business model with various forms and flavours, both ground coffee and packaged coffee drinks. The problem experienced by partners is the absence of an integrated system related to inventory recording, transaction recording and financial reporting, making it difficult for partners to make business decisions. The objectives of this PKM program are to build and implement an application-based management information system called “SISGANIS” (Rengganis Information and Management System), provide training and assistance to partners related to business management, including inventory management, human resource management, digital marketing and financial reporting and register IPR on the SISGANIS application. The method of implementing this activity is to observe problems with partners. Through these observations the SISGANIS application system is built and implemented to partners through training. In addition, training related to inventory systems, marketing, and financial reporting was also held. To ensure the achievement of the objectives of each training and mentoring activity, monitoring and evaluation were held to measure the improvement of partners' abilities. The results obtained in this activity are the implementation of SISGANIS to partner businesses, the implementation of training and mentoring and the registration of IPR on the SISGANIS application. The implication obtained from this activity is the increased business capacity of partners through the financial information database compiled in SISGANIS, making it easier for partners to make decisions related to their business. Keywords: application, coffee, information system, SISGANIS