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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK – EMKM) PADA BUNGSU JAYA SOUVENIR DINOYO - MALANG Fajar Firmansyah
Jurnal Ilmiah Mahasiswa FEB Vol 9, No 2: Semester Genap 2020/2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

UMKM merupakan penggerak perekonomian di Indonesia, hal ini dapat dilihat dari jumlah keseluruhan UMKM yang mencapai 99% dari total unit usaha di Indonesia yang tahan menghadapi krisis yang terjadi. Melihat pentingnya posisi UMKM pada perekonomian Indonesia penting untuk terus meningkatkan daya saing UMKM, salah satunya dengan menerapkan standar akuntansi yang benar dalam pelaporan keuangan UMKM. Salah satu UMKM yang berada di Kelurahan Dinoyo Kota Malang yang akan dijadikan Objek penelitian kali ini adalah Bungsu Jaya Souvenir. Berdasarkan latar belakang diatas, maka rumusan masalah adalah sejauh apa pemahaman pemilik Bungsu Jaya Souvenir atas SAK – EMKM dan bagaimana pencatatan dan penyusunan laporan keuangan yang dilakukan Bungsu Jaya Souvenir sebelum dan sesudah penerapan SAK – EMKM. Peneliti menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Adapun metode pengumpulan data yang dipakai adalah pengamatan (observasi), dokumentasi serta wawancara dengan pemilik Bungsu Jaya Souvenir. Hasil dari penelitian ini menunjukkan bahwa pemilik Bungsu Jaya Souvenir tidak memahami mengenai SAK – EMKM dan masih melakukan pencatatan keuangan secara sederhana. Setelah penerapan SAK – EMKM pada laporan keuangan Bungsu Jaya Souvenir laporan keuangan menjadi lebih jelas dan dapat menjelaskan kondisi usaha secara menyeluruh.Kata Kunci: SAK – EMKM, UMKM Kota Malang
Utilization of Green Diluent on the Removal for Heavy Metal Contaminants Using Emulsion Liquid Membrane Kharitas Insani; H Bahti, Husein; Pratomo, Uji; Fauzia, Retna; Santhy Wyantuti; Fajar Firmansyah
Al-Kimia Vol 12 No 1 (2024): JUNE
Publisher : Study Program of Chemistry - Alauddin State Islamic University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-kimia.v12i1.46283

Abstract

Growing industries and human activities have increased the amount of waste containing heavy metals, potentially toxic to human health and the environment. Conventional methods for handling heavy metal wastes have limitations, so the current emerging technique is emulsion liquid membrane (ELM), which is easy and inexpensive and leads to green chemistry. The composition of ELMs generally consists of surfactant, extractant, stripping agent, and diluent. In this article, the focus is on the use of environmentally sustainable diluents derived from vegetable oils. The diluent acts as a solvent for the extractant, helping form a stable emulsion and lowering the emulsion breakage percentage. This article aims to evaluate the potential use of vegetable oils as diluents in the Emulsion Liquid Membrane (ELM) process to improve emulsion stability and heavy metal extraction efficiency.
DAMPAK LINGKUNGAN PANTI TERHADAP PROSES PENDIDIKAN KARAKTER ANAK ASUH DI PANTI ASUHAN AR-RASYID Siti Rohmawati; Wardatuz Zahro; Fajar Firmansyah; Ananta Yudhi; Moh. Ibaddurrohman; Januandika Edi Saputra; Adib Sa’dullah; Muhammad Asrori
JURNAL ILMIAH RESEARCH STUDENT Vol. 2 No. 1 (2025): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v2i1.3670

Abstract

Abstract. The orphanage environment has a crucial role in the character education process of foster children. This study analyzes the impact of the physical, social, and coaching programs in the Ar-Rasyid Orphanage on the formation of children's character. Through daily activities, children are taught values such as responsibility, independence, and cooperation. However, there are obstacles such as limited facilities and the number of caregivers that affect the effectiveness of character education. The method used in this study is qualitative, involving observation, interviews, and documentation. The results of the study show that caregivers play an important role model, while social interaction among foster children also supports character formation.
Pengaruh Kompetensi Pegawai, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai : Studi pada Cabang Pelayanan Dinas Pendapatan Provinsi Wilayah Kabupaten Tasikmalaya Ading Rahman Sukmara; Fajar Firmansyah; Ferey Herman
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.3081

Abstract

This research was motivated by the performance of employees in the Provincial Revenue Service Office of the Tasikmalaya District who were less likely to experience good improvement. Therefore research is needed in order to find the factors that influence employee performance. Variables that are thought to influence employee performance are employee competence, employee work discipline and work environment. The purpose of this study is to analyze the influence of employee competencies partially on employee performance, work discipline partially on employee performance, work environment partially on employee performance and employee competencies, work discipline and work environment simultaneously on employee performance. The subject of this study was the Provincial Revenue Service of the Tasikmalaya Regency Region with a population of all employees in the scope of the Provincial Revenue Office of the Tasikmalaya Regency. sampling from the population using a random sampling system or random sample with 35 respondents. Analysis of the data used is multiple regression analysis with the help of the SPSS program ver. 20. The results of this study indicate that employee competence partially has a significant effect on employee performance, work discipline partially has no significant effect on employee performance, the work environment partially has a significant effect on employee performance, and employee competence, work discipline and work environment simultaneously have a significant effect on performance of Tasikmalaya Regency Provincial Revenue Service staff employees.
Sistem Pendukung Keputusan Pemilihan Program Studi Menggunakan Algoritma Fuzzy Mamdani Putri Ameli Azzahra; Angelica Stefani Damanik; Muhammad Farhan; Fajar Firmansyah
(JRSIKOM) Jurnal Riset Sistem Informasi dan Aplikasi Komputer Vol. 1 No. 3 (2025): Volume 1 Nomor 3 Tahun 2025
Publisher : PT Siantar Codes Academy Publisher

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Abstract

Pemilihan program studi yang tepat merupakan langkah strategis dalam menentukan arah pendidikan dan karier siswa. Permasalahan umum yang sering dihadapi adalah ketidaksesuaian antara minat, bakat, dan kemampuan akademik siswa, yang dapat menyebabkan ketidakpuasan dan penurunan motivasi belajar di jenjang pendidikan tinggi. Penelitian ini bertujuan untuk mengembangkan Sistem Pendukung Keputusan (SPK) berbasis metode Logika Fuzzy Mamdani yang mampu memberikan rekomendasi pemilihan program studi secara lebih objektif dan adaptif terhadap karakteristik individu siswa. Sistem ini dirancang dengan menggunakan data input berupa nilai akademik, minat, dan tes potensi akademik siswa, yang selanjutnya diproses melalui mekanisme inferensi fuzzy untuk menghasilkan rekomendasi program studi yang paling sesuai. Hasil pengujian sistem menunjukkan bahwa SPK yang dikembangkan mampu memberikan rekomendasi yang akurat dan relevan berdasarkan profil masing-masing siswa. Dengan demikian, sistem ini diharapkan dapat menjadi alat bantu yang efektif dalam proses bimbingan dan pengambilan keputusan akademik di lingkungan sekolah menengah.
The Influence of Service Quality on Repeat Purchases at the Hajj and Umrah Travel Services Bureau at PT Ambassador Tour and Travel Fajar Firmansyah; Kiagus Muhammad Amran; Nur Aziz Sugiharto
Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Vol 3 No 2 (2025): December
Publisher : Institut Pendidikan Alfatah Mataram

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Abstract

The number of Umrah pilgrims in Indonesia has increased significantly in recent years, in line with the Saudi Arabian government's reopening of Umrah pilgrims from outside Arabia after a two-year ban in 2020 and 2021 due to COVID-19. This increase is influenced by factors such as stable economic growth, improvements in facilities and services, and innovations in access and communication technology that make it easier to plan Umrah trips online. The Indonesian government's support for implementing the Umrah pilgrimage is also essential. This has led to a significant increase in the number of Umrah pilgrims in Indonesia, as reported in the 1445 H December 2023 season. PT Ambassador Tour and Travel also recorded increased Umrah pilgrims, standing out with its commitment to service quality. The service quality factor is the primary consideration for prospective pilgrims when choosing a travel agent, and maintaining customer satisfaction and ensuring repeat purchases are the keys to business success in a competitive industry. Further research is planned to explore the influence of service quality on repeat purchases at PT Ambassador Tour and Travel. This research applies a quantitative survey approach with an associative approach, which involves surveying PT Ambassador tours and travel Umrah pilgrims. In its implementation, this survey method presents a structured questionnaire to respondents. The sampling technique in this research used a non-probability sampling technique with a purposive sampling technique with a total of 145 respondents. The data analysis technique used is Statistical Program for Social Science (SPSS) version 23. With the expected results, service quality and repeat purchases will have a positive and significant influence; apart from that, this research can contribute to further study
Pelatihan Dasar IoT Menggunakan ESP32 Bagi Siswa SMK NU Tasikmalaya Dinata, Ilham; Fajar Firmansyah; Indra Setiawan
Jurnal Teknologi Informasi untuk Masyarakat Vol. 3 No. 2 (2025): Jurnal Teknologi Informasi untuk Masyarakat (Teknokrat)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jt.v3i2.33357

Abstract

The development of Internet of Things (IoT) technology is increasingly rapid and has been widely applied in various fields ranging from industry, health, agriculture to education. However, the understanding of vocational middle level students regarding IoT concepts and implementations is still limited, especially in the application of simple hardware such as ESP32. This condition is a challenge as well as an opportunity to provide basic IoT introduction and training so that students can improve their technological competence according to the needs of the digital era. This Community Service (PkM) activity aims to provide a basic understanding of the concept of IoT and train SMK NU Tasikmalaya students in using the ESP32 Microcontroller for simple projects. Through this training, it is hoped that students will be able to get to know IoT hardware, understand data communication flows and be able to build basic applications such as real-time sensor monitoring. The method of implementing PkM is carried out through a short workshop approach consisting of delivering basic IoT concept materials, introduction to ESP32 devices and direct practice of making simple IoT projects. This training is carried out with demonstration methods and independent practice so that students can more easily understand and be able to apply the knowledge obtained. This activity is expected to improve students' digital literacy and basic skills in the field of IoT so that it can be a provision to develop competencies in the world of work and continue higher education.