Claim Missing Document
Check
Articles

Analysis Of Working Capital Credit Provision System And Handling Of Bad Credit (Case Study At PT. BPR Supra Artapersada Pelabuhan Ratu Branch): Wijaya, Arip Prilian; Kartini, Tina; Nurodin, Idang
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.528

Abstract

This study aims to analyze the working capital credit provision system and the handling of bad credit at PT. BPR Supra Artapersada Pelabuhan Ratu Branch. The data used includes qualitative data in the form of credit applications, credit guidelines, credit analysis, credit agreements, warning letters, and the organizational structure of PT. BPR Supra Artapersada Pelabuhan Ratu along with its job descriptions. Data collection techniques involve observation, interviews, and documentation, which are then analyzed using qualitative descriptive analysis. The results of this study indicate that the working capital credit provision system implemented at PT. BPR Supra Artapersada is generally good, with a structured procedure from credit application, credit analysis, approval, to disbursement. However, some aspects still require improvement to prevent bad credit. The handling of bad credit at PT. BPR Supra Artapersada is also quite comprehensive, including initial notifications, direct communication, field visits, issuing warning letters, and applying the 3R methods (Restructuring, Rescheduling, Reconditioning). However, there is a need to improve the mechanism for seizing collateral and to adjust the legal procedures applied.
Kompetensi Karyawan pada Departemen Gudang di PT. Adev Natural Indonesia Wahyuningtias, Rizka; Kartini, Tina
Karimah Tauhid Vol. 4 No. 10 (2025): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v4i10.21281

Abstract

Kompetensi karyawan menjadi faktor penting dalam menentukan efektivitas operasional di setiap departemen perusahaan, termasuk Departemen Gudang. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis tingkat kompetensi karyawan gudang di PT Adev Natural Indonesia serta dampaknya terhadap pencapaian target produksi perusahaan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, survei kuesioner, dan dokumentasi. Hasil penelitian menunjukkan bahwa sebagian besar karyawan belum memahami secara menyeluruh prosedur kerja gudang, belum mampu menggunakan alat bantu seperti sistem barcode dan aplikasi stok, serta kurang memahami dampak dari kesalahan dalam pengelolaan stok. Data cycle count menunjukkan rata-rata tingkat ketidaksesuaian stok sebesar 61%, jauh dari target minimal perusahaan sebesar 90%. Meskipun demikian, ditemukan bahwa karyawan memiliki sikap positif dan keinginan yang tinggi untuk belajar dan berkembang. Berdasarkan temuan tersebut, perusahaan disarankan untuk meningkatkan pelatihan teknis dan pemahaman prosedural secara berkelanjutan guna meningkatkan kompetensi dan mendukung pencapaian target produksi.
Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022 Alfatihah, Muhamad Dani Alif; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/788gvp28

Abstract

This study aims to determine the effect of corporate social responsibility and intellectual capital on the company's financial performance. The variables used in this study are the Effects of Profitability and Corporate Social Responsibility on Company Value Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2018 – 2022 period. This research was conducted using a quantitative method with an associative approach. The population in this study is the annual reports of mining companies listed on the Indonesian stock exchange 2018-2022 of 10 companies and a sample of 50 company annual reports is taken. In this research, the sample was taken using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is descriptive statistical test, classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variables are profitability and corporate social responsibility while the dependent variable is company value. The results of this study indicate that profitability influences firm value, corporate social responsibility variable has a significant effect on firm value. Profitability and corporate social responsibility have a simultaneous effect on company value. So it can be concluded that profitability and corporate social responsibility has an effect of only 37.9% on company value and the rest is influenced by other factors not examined in this study.  
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi Andrawan, Vikri; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/vvpt5q81

Abstract

This study aims to evaluate the effectiveness of the implementation of fixed asset accounting systems and procedures at the Trade and Industry Office of Sukabumi Regency. The research method used is a qualitative method with an analytical descriptive approach. Data were collected through interviews, observations, and documentation. The results showed that the implementation of fixed asset accounting systems and procedures is in accordance with applicable government accounting standards, but there are still some obstacles in its implementation such as lack of training for staff and limited resources. Based on the calculation of the effectiveness ratio using the Dean J. Champion measuring instrument, the effectiveness level reached 88%, which is included in the very effective category. The number of indicators assessed were 11 indicators of fixed asset accounting systems, with 9 indicators met, and 7 indicators of fixed asset accounting procedures, which were all met. Recommendations to improve effectiveness include providing better training for staff, increased resource allocation, and improved management and internal controls.  
Pengaruh Pembiayaan Ijarah dan Murabahah terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Awaliah, Sany Putri Rabiul; Kartini, Tina; Noor, Iqbaal
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/63fs8a19

Abstract

This study aims to explain the effect of ijarah financing on profitability at Islamic commercial banks in Indonesia, explain the effect of murabahah financing on profitability at Islamic commercial banks in Indonesia and explain the effect of ijarah and murabahah financing on profitability at Islamic banks in Indonesia. The research method used in this study is a quantitative approach with statistical analysis to test the effect of Ijarah and Murabahah financing on the profitability of Islamic banks in Indonesia. The population used is Islamic banks in Indonesia. The samples used in this study were 8 Islamic Banks in Indonesia using purposive sampling technique. The data collection technique used is literature study. The data analysis technique used is the statistical method of multiple linear regression analysis using SPSS. The results showed that there was a negative and significant influence between Ijarah on return on assets, there was a positive and significant influence between Murabahah on return on assets, there was no influence between Ijarah on return on assets and there was a positive and significant influence between Ijarah and Murabahah on return on assets.
Analisis Sistem Penyaluran Kredit pada PT. Lembaga Keuangan Mikro (LKM) Shopia, Laita; Kartini, Tina; Sofiani, Venita
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/x0kw5744

Abstract

This study aims to determine: (1) Credit distribution procedures at PT. LKM Sukabumi Cidadap Branch, (2) a way to overcome the occurrence of bad loans at PT. LKM Sukabumi Cidadap Branch, (3) Constraints and obstacles in implementing a credit distribution system at PT. LKM Sukabumi Cidadap Branch. The method used in this study is descriptive qualitative. Data collection in this study uses data collection techniques with interviews, observations, and documentation. The data is analyzed and described in descriptive form. This research is a field research, which is research conducted at certain locations selected to observe objective symptoms in accordance with what occurs at the location. The results showed that: (1) Credit distribution procedures at PT. LKM Sukabumi Cidadap Branch is in accordance with the provisions of the procedure owned, (2) How to Overcome the occurrence of bad loans at PT. LKM Sukabumi Cidadap Branch is to reschedule, remove books, and delete bills, (3) Constraints and obstacles in implementing a credit distribution system to PT. LKM Sukabumi Cidadap Branch includes false information provided by prospective debtors, and incomplete requirements in applying for credit.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah Wiguna, Tri Shakti; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/q0vw1t88

Abstract

This study aims to analyze the transparency and accountability of the management of the School Operational Assistance Fund (BOS) at SDN Margabakti. This research used a qualitative method with a case study approach. Data were collected through interviews, observations and documentation. The results showed that transparency in the management of BOS funds at SDN Margabakti has been implemented, especially in financial planning and reporting. However, there are several obstacles that hinder the optimal implementation of transparency, such as limited community involvement and limited publication of information. In addition, accountability in the management of BOS funds still needs to be improved, especially in terms of internal audits and the submission of reports to relevant parties. Thus, further efforts are needed to improve transparency and accountability in the management of BOS funds so that they are in accordance with the principles of good governance.
Analisis Penyaluran Dana Zakat Untuk Pemberdayaan Ekonomi Umat (Studi Kasus Pada Badan Amil Zakat Nasional Kota Sukabumi Zulfa, Nadya Indana; Kartini, Tina
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14765

Abstract

Penelitian ini bertujuan untuk menganalisis penyaluran dana zakat dalam upaya pemberdayaan ekonomi umat Zakat merupakan salah satu instrument penting dalam Islam yang bertujuan untuk mengurangi kemiskinan dan kesenjangan sosial. Penelitian ini menggunakan pendeketan kualititif deskriptif dengan metode studi kasus pada Badan Amil Zakat Nasional (BAZNAS) Kota Sukabumi. Data dikumpulkan melalui teknik wawancara, mendalam dengan pengelola zakat, obsevasi pada program-program pemberdayaan ekonomi umat yang di danai oleh zakat, serta dokumen terkait Penelitian ini memiliki poin-poin yang ingin dibahas yaitu tentang potensi penerima zakat produktif, mekanisme penyaluran dana zakat produktif, dan kendala yang dihadapi serta solusi yang dilakukan pihak lembaga pengelola zakat dalam melaksanakan penyaluran dana zakat produktif.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa yang berada di Kecamatan Sukaraja Kab. Sukabumi) Suparman, Herviana Rosalia; Kartini, Tina; Noor, Iqbal
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14771

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan kompetensi perangkat desa terhadap akuntabilitas pengelolaan dana desa di desa di Kecamatan Sukaraja Kab. Sukabumi. Penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Teknik sampling dalam penelitian dengan menggunakan teknik purposive sampling dengan beberapa kriteria tertentu dan menghasilkan 142 sampel. Data yang digunakan diperoleh dari penyebaran kuesioner. Analisis data diantaranya uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji t dan uji f dengan alat uji SPSS 24. Hasil penelitian ini menunjukkan secara parsial dan simultan sistem pengendalian internal dan kompetensi perangkat desa berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Pengaruh Efektivitas Live Streaming Dan Flash Sale Terhadap Keputusan Pembelian Produk Wardah Pada E-Commerce Tiktok X Tokopedia Himmatul Aliyah, Hilda; Kartini, Tina
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Nopember
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3912

Abstract

This study aims to study the profound influence of the effectiveness of Live Streaming and Flash Sale on the purchase decision of wardah products on Tiktok x Tokopedia e-commerce. Specifically, this study will analyze the influence of the effectiveness of live streaming partially on the purchase decision of wardah products, analyze the influence of flash sales partially on the purchase decision of wardah products through live streaming and analyze the relationship between live streaming and flash sale simultaneously with the purchase decision of wardah products. This study uses a quantitative approach with a descriptive-verification research type. Data will be collected through a questionnaire designed for 96 respondents, namely consumers aged 18-28 years in Indonesia who have purchased Wardah products through TikTok x Tokopedia. Indicators used for live streaming include host credibility, interactivity, and information quality, while for flash sales include price discounts, promo deadlines, and visual appeal. Purchasing decisions are measured based on purchase frequency, brand preference, and consumer satisfaction. Data analysis will be carried out using multiple linear regression to test the hypothesis that has been executed. The results of the study show that both live streaming and flash sale have a positive and significant influence on the purchase decision of Wardah products, both partially and simultaneously Flash sale is identified as a more dominant factor in determining purchase decisions than live streaming. In management accounting, these two strategies contribute significantly to increased sales and Return on Marketing Investment (ROMI). This research is expected to provide valuable insights for PT. Paragon Technology and Innovation (Wardah) and other business roles in optimizing digital marketing strategies, increasing competitiveness, and being the basis for data-driven decision-making to achieve more effective sales growth in the digital cosmetics industry.