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All Journal Jurnal Ilmiah Mahasiswa FEB Al-Kimia Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ilmiah Research Student
Fajar Firmansyah
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Religion Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Medicine & Pharmacology

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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.
Co-Authors Adib Sa’dullah Ading Rahman Sukmara Ananta Yudhi Fauzia, Retna Ferey Herman H Bahti, Husein Januandika Edi Saputra Kharitas Insani Moh. Ibaddurrohman Muhammad Asrori Pratomo, Uji Santhy Wyantuti Siti Rohmawati Wardatuz Zahro