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ANALISIS ANGGARAN SEBAGAI DASAR PERENCANAAN LAPORAN KEUANGAN (Studi Kasus Pada PD. Bukit Indah Corp Ina Surabaya) Khoirul Ulum; Dede Mustomi
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 2 (2021): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i2.1456

Tujuan karya tulis ini adalah (1). Untuk mengetahui apakah PD. Bukit Indah Corp Ina menyusun anggaran dalam menjalankan aktivitas perusaan. (2). Untuk membantu manajer bagaimana menyusun anggaran yang realistis dan benar, serta menganalisis anggaran untuk menyusun perencanaan laporan keuangan, dan memberikan saran bagi perusahaan dalam menyusun anggaran untuk menjalankan aktivitas perusahaan. (3). Untuk membantu manajer memprediksi keadaan keuangan dimasa mendatang. Data dikumpulkan dari dokumen perusahaan terutama dari bagian pemasaran, administrasi dan keuangan yang berupa data anggaran penjualan (tabel-), Realisasi penjualan (tabel-2), Daftar harga jual per unit (tabel-3), Daftar harga beli per unit (tabel-4), Daftar biaya operasional usaha (tabel-5) dan Laporan Neraca (tabel-6) data-data tersebut digunakan untuk menyusun anggaran tahun 2021 dengan menggunakan analisis statistik metode garis lurus yang sering digunakan menyusun anggaran penjualan, dan selanjutnya anggaran tersebut digunakan untuk menyusun perencanaan laporan keuangan. Hasil analisis menunjukkan bahwa untuk menyusun anggaran diperlukan data-data historis terutama data penjualan. Dengan adanya anggaran manajer dapat menyusun perencanaan laporan keuangan untuk periode yang akan datang. Dimana laporan keuangan ini terdiri dari (1). Laporan laba-rugi, (2). Laporan perubahan modal atau modal akhir, dan (3) Laporan Neraca. Implikasi anggaran ini perlu untuk perusahaan, karena dengan anggaran manajer dapat menentukan kebijakan dan memprediksi dan mengevaluasi bagaimana keadaan keuangan perusahaan dimasa yang akan datang.

PENGARUH MOTIVASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT. PATCO ELEKTRONIK TEKNOLOGI (PT. PATCO) Khoirul Ulum
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 1 (2020): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Tujuan penelitian ini untuk mengetahui pengaruh motivasi dan gaya kepemimpinan terhadap kinerja karyawan PT. PATCO. Jumlah responden sebanyak 94 orang, dan dipilih secara acak sebagai sampling. Pengumpulan data menggunakan instrumen berupa kuesioner. Instrumen dikalibrasi menggunakan validitas item dan koefisien reliabilitas. Analisis data menggunakan SPSS 17 dengan hasil penelitian: (1) tidak ada pengaruh motivasi (X1) terhadap kinerja karyawan, (2) Gaya kepemimpinan (X2) memiliki pengaruh positif terhadap kinerja karyawan (Y) secara signifikan. (3) Motivasi dan gaya kepemimpinan secara bersama-sama memiliki pengaruh yang signifikan terhadap kinerja karyawan, (4) Antara motivasi dan gaya kepemimpinan, yang paling berpengaruh untuk meningkatkan kinerja karyawan adalah gaya kepemimpinan. Temuan ini memyimpulkan bahwa motivasi tidak mempengaruhi kinerja sementara gaya kepemimpinan secara signifikan mempengaruhi kinerja karyawan. Kepemimpinan adalah faktor penting dalam memberikan arahan kepada karyawan. Kepemimpinan yang dibutuhkan adalah kepemimpinan yang dapat memberdayakan karyawan, memotivasi karyawan dan pemimpin harus dapat menumbuhkan kepercayaan diri karyawan dalam menjalankan tugasnya

Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman Dede Mustomi; Asep Dony Suhendra; Khoirul Ulum; Maria Lapriska Dian Ela Revita
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2022): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

Faktor Penghambat Minat Berwirausaha dikalangan Mahasiswa (Studi Survei) Dede Mustomi; Khoirul Ulum; Aprilia Puspasari; Ayu Azizah
Jurnal Administrasi Bisnis Vol. 1 No. 2 (2021): November 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Entrepreneurship is a forum for college students or alumni to work and practice the knowledge learned in college. However, in practice, many students have not yet entered into entrepreneurship. Why this happens, the writer tries to find the answer by surveying student respondents to find out their obstacles when talking about entrepreneurship. The purpose of this study is to determine the points that become obstacles for students to start entrepreneurship. This research is a descriptive study using a survey method and using a purposive sampling technique, where the authors randomly distribute questionnaires to respondents from among active students totaling 120 people. The survey period was conducted for one month in the period April 2021. Of the 120 questionnaires distributed, all of them were returned and filled in by respondents. The result was that the survey statement regarding capital was chosen by the majority of respondents as many as 49 respondents as the variable that most inhibited students' interest in starting entrepreneurship and the lowest variable was the variable prohibited by parents which was only chosen by 5 student respondents.

ANALISIS WORK FROM HOME TERHADAP MOTIVASI KINERJA KARYAWAN DIMASA PANDEMI COVID-19 Dede Mustomi; Popon Rabia Adawia; Diah Wijayanti; Khoirul Ulum; Andi Arfian
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol 8 No 2 (2021): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v8i2.199

Tujuan penelitian ini untuk melihat bagaimana kebiasaan baru work from home bersinggungan dengan motivasi kerja karyawan. Penelitian ini berupa penelitian deskriptif dengan metode survey memakai teknik purposive sampling, dimana penulis menyebarkan kuesioner kepada responden dari para karyawan yang berjumlah 100 orang untuk dimintai pendapatnya. Periode survey dilakukan selama satu bulan pada periode Mei 2021. Dari 100 kuesioner yang disebar semuanya kembali dan diisi oleh responden. Pandemi covid 19 telah menjadikan kebiasaan baru diberbagai sisi kehidupan masyarakat. Salah satu kebiasaan baru yang banyak dilakukan di sektor bisnis adalah work from home atau WFH. Alasannyan tentu untuk mencegah penyebaran virus ditempat kerja. Namun yang menjadi pertanyaan bagaimana work from home dilihat dari sisi motivasi kinerja karyawan, hal inilah yang dibahas di artikel ini. Hasilnya mayoritas masyarakat responden menanggapi positif work from home karena di masa pandemiini mencegah penularan virus dengan work from home lebih baik ketimbang harus kerja full time di kantor dan WFH tidak menurunkan secara signifika nmotivasi kinerja karyawan.

ANALISIS BRAND AWARENESS PRODUK COKLAT SILVERQUEEN DI KALANGAN MAHASISWA UBSI CIKARANG Ayu azizah; khoirul ulum
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 2 (2023): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i2.2085

At this time the Indonesian people already have quite complex needs. Due to the limited time each individual prefers food that is practical and easy to carry everywhere, one of the choices for snacks that is often chosen is chocolate. The aim of this study was to examine the analysis of brand awareness among university students regarding silverqueen brand chocolate products. This type of research conducted descriptive method using primary and secondary data. From the results of the research, information was obtained that the silverqueen chocolate brand is the most widely known, popular and top of mind among students.

ANALISIS PENYISIHAN PIUTANG TAK TERTAGIH PADA CV. MITRA SERVICE Khoirul Ulum; Ayu Azizah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 4 (2022): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i4.1930

This research was conducted with the aim of analyzing the reserve for bad debts loss at the company CV. Service Partners for the balance sheet reporting period as of September 30, 2022. From the results of the research that the authors did for 5 months and on the basis of the data of the Balance Sheet report as of December 31, 2021 and the Balance Sheet report as of September 30, 2022, CV. Service Partners have not made a provision for uncollected receivables. In this study, the author uses the age of receivables analysis to calculate and estimate the allowance for losses on receivables on the basis of the detailed list of accounts receivable data as of September 30, 2022. Furthermore, from the details of the receivables, an analysis of the age of receivables is compiled, namely the age group of accounts receivable 0-30 days, 31- 60 days, and >60 days with allowance for accounts receivable rates of 10%, 15% and 15% (table-3 & table-4). From the results of multiplying the receivables allowance rate and the amount of receivables that have been grouped based on the age of the receivables, an allowance for losses on bad debts is Rp. 75,641,783,- (table-5) and the effect on the current year's profit and loss forecast decreased to Rp. 397.201.853,-.

Pengaruh Harga Kualitas Produk Dan Strategi Promosi Terhadap Minat Membeli Uapik Abu Snack Jakarta Rani; Ayu Azizah; Syahrir; Khoirul Ulum
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.670

This research analyzes and examines the influence of product quality, price, and promotion strategy on the intention to buy steamed abu snacks in Jakarta. This research was conducted at Uapik Abu Snack in Jakarta which is located on Jalan Syaridin, South Jakarta, and was carried out using quantitative research. This type of research data with quantitative descriptive. The nature of the research uses explanatory descriptive. The population of this research is customers who buy at Uapik Abu Snack, totaling 130 respondents with a sample of 100 respondents. the sampling technique used is probability sampling. Data analysis using multiple linear regression analysis, F test, T-test, coefficient of determination test, classic assumption test used as normality test, multicollinearity test, and heteroscedasticity test. The results of the partial test of the variable price on buying interest is -0,334 are significant 0.000 <0.05, testing the product quality variable on buying interest is 0.589 with a significance of 0.000 <0.05, and the promotion strategy variable on buying interest is 0.723 with a significant 0.000 <0.05 it can be concluded that product quality, price, and promotion strategy have a positive and significant effect on the intention to buy Uapik Abu Snack in Jakarta, then H1, H2, H3 are accepted.

Analisis Penerapan Metode Simpleks Linier Programming Pada Home Industry Martabak Ayu Azizah; Rani; Khoirul Ulum; Faizal Roni; Eni Reptiningsih
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1059

Linear programming is a planning technique that uses mathematical models with the aim of finding the best product combinations in preparing an allocation of limited resources in order to achieve goals that are used optimally Sofjan Assauri (Hermawan, 2016). The simplex method is an approach in solving linear programming problems that have two or more decision variables where determining the optimal combination is done through repeated iterations of the simplex table until the optimum value is found in the optimization problem which includes maximizing profits or minimizing costs. The martabak home industry is one of the businesses operating in the culinary sector. One of the problems faced by the Martabak 88 home industry is determining the optimum production amount so as to obtain maximum profits. Therefore, a method is needed to determine the right combination of products made and the combination of products produced. The simplex method is the method used in this research to estimate the maximum profit obtained from sweet martabak and egg martabak.

ANALISIS PENYISIHAN PIUTANG TAK TERTAGIH PADA CV. MITRA SERVICE Khoirul Ulum; Ayu Azizah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 7 No. 4 (2022): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i4.1930

This research was conducted with the aim of analyzing the reserve for bad debts loss at the company CV. Service Partners for the balance sheet reporting period as of September 30, 2022. From the results of the research that the authors did for 5 months and on the basis of the data of the Balance Sheet report as of December 31, 2021 and the Balance Sheet report as of September 30, 2022, CV. Service Partners have not made a provision for uncollected receivables. In this study, the author uses the age of receivables analysis to calculate and estimate the allowance for losses on receivables on the basis of the detailed list of accounts receivable data as of September 30, 2022. Furthermore, from the details of the receivables, an analysis of the age of receivables is compiled, namely the age group of accounts receivable 0-30 days, 31- 60 days, and >60 days with allowance for accounts receivable rates of 10%, 15% and 15% (table-3 & table-4). From the results of multiplying the receivables allowance rate and the amount of receivables that have been grouped based on the age of the receivables, an allowance for losses on bad debts is Rp. 75,641,783,- (table-5) and the effect on the current year's profit and loss forecast decreased to Rp. 397.201.853,-.

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