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Analisis Penerapan Akuntansi Badan Usaha Milik Desa (Bumdes) Desa Marindal I Kecamatan Patumbak Iriani, Iriani; Manullang, Andriani R; Indria, Tika
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8290

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penerapan akuntansi pada BUMDes Mandiri Bersama telah sesuai dengan prinsip akuntansi yang berlaku umum. Objek penelitian ini ialah Badan Usaha Milik Desa Mandiri Bersama Desa Marindal I Kecamatan Patumbak Kabupaten Deli Serdang. Berdasarkan latar belakang yang dikemukakan permasalahan pada BUMDes Mandiri Bersama yaitu Bagaimana kesesuaian penerapan standar akuntansi dan penerapan akuntansi keuangan pada BUMDes Desa Marindal I sesuai dengan akuntansi yang berlaku. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatifiyaitu dengan melakukan perbandingan antara data yang telah diperoleh dengan teor-teori yang telah dikemukakan sehingga menghasilkan sebuah penelitian. Jenis dan sumber data yang digunakan dalam  penelitian  ini adalah data primer dan data sekunder. Data primer adalah data yang diperoleh secara langsung melalui wawancara dari pengurus BUMDes mengenai perkembangan usaha, sejarah berdirinya, pengambilan kebijakan selama operasional, dan perkembangan keuangan.
Pengaruh Kualitas Produk dan Citra Merek terhadap Keputusan Pembelian Skin Care Ms Glow Ismi, Nurul; Iriani, Iriani; Syafrizal, Syafrizal
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 1 (2023): Juni
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i1.9375

Abstract

The purpose of this research is to determine the influence of product quality and brand image on the purchasing decisions of Ms Glow skincare products at the Faculty of Economics and Business, Islamic University of North Sumatra. This type of research is associative with a sample of 62 students from the 2020 Management Study Program at the Faculty of Economics and Business, Islamic University of North Sumatra, using multiple linear regression analysis. The results of this study indicate that product quality has a positive and significant influence on the purchasing decisions of Ms Glow skincare products at the Faculty of Economics and Business, Islamic University of North Sumatra. Brand image also has a positive and significant influence on the purchasing decisions of Ms Glow skincare products at the Faculty of Economics and Business, Islamic University of North Sumatra. Both product quality and brand image have a positive and significant influence on the purchasing decisions of Ms Glow skincare products at the Faculty of Economics and Business, Islamic University of North Sumatra
Pengaruh Pelatihan dan Lingkungan Kerja terhadap Kinerja Karyawan PT. Perkebunan Nusantara IV Kebun Adolina Perbaungan Siregar, Adek Gustina; Iriani, Iriani; Yudha, Tri Kartika
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 8, No 1 (2023): Juni
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v8i1.9379

Abstract

This research aims to determine how much influence training and the work environment partially have on the performance of PT employees. Perkebunan Nusantara IV Taman Adolina Perbaungan. This research method is quantitative and the sample determination in this study used the Slovin formula from 242 respondents to 71 respondents. The data sources use primary data, namely questionnaires, interviews, observations, and secondary data obtained from documentation studies and literature studies. The data analysis technique used is multiple linear regression test, f test, t test, and determination test using SPSS version 22. The results of research using the t statistical test show that the training variable (X1) partially has a positive and significant effect on employee performance (Y), namely the value obtained tcount ttable (4.171 1.667) with a significance level of 0.000 0.05 and the work environment variable (X2) partially has a positive and significant effect on employee performance (Y), obtained by the value tcount ttable (4.078 1.667) with a significance level of 0.000 0.05. The results of the F test on the training variable (X1) and work environment (X2) can be concluded that the training variable (X1) and work environment (X2) simultaneously have a positive and significant effect on employee performance (Y), namely the value obtained Fcount Ftable(143.850 3.22) with a significance level of 0.000 0.05
Analisis Pengukuran Kinerja Perusahaan menggunakan Metode SMART System Nisak, Khoirotun; Iriani, Iriani
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.5530

Abstract

The research aims to analyze company performance using the SMART system method at PT. Mohtra Agung Persada. Data processing in this quantitative research was carried out by weighting using the AHP model, then a scoring system with an objective matrix (OMAX) and determining color indicators using a traffic light system (TLS). The results found that the overall performance of PT Mohtra Agung Persada is considered to be in the yellow category, so the company needs to make efforts to improve the performance. Based on the identification results of 20 key performance indicators (KPI), it was found that 10 KPIs were in the green category, while the other 5 KPIs each were in the yellow and red categories. This indicates the performance of PT. Mohtra Agung Persada still needs improvement.
Production Process of Large Pore Size Activated Carbon from Palm Kernel Shell using Sodium Chloride as An Activator Nurdin, Ahmad; Iriani, Iriani; Harahap, Hamidah; Fahmi, Aliyah
Indonesian Journal of Chemical Research Vol 10 No 1 (2022): Edition for May 2022
Publisher : Jurusan Kimia, Fakultas Matematika dan Ilmu Pengetahuan Alam, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/ijcr.2022.10-ahm

Abstract

This study aimed to determine the yield of activated carbon, iodine number, and surface area of palm activated carbon. Samples were produced by using sodium chloride (NaCl) as an activator. Palm shells that had been produced by the milling process were then sieved with a 12 mesh sieve and soaked in 20 % NaCl solution. The sample solution was heated over a water bath at 70 oC and continued with the drying process at a constant temperature of 105 oC. The activated shells continued the pyrolysis process at temperatures of 300, 400, and 500 oC for 3 hours. The activated carbon obtained from the pyrolysis process was weighed and then washed using hot distilled water. The samples were dried in an oven at a temperature of 105 oC for 24 hours. The results were analyzed for iodine number using iodometric titration method, surface area using Brunauer- Emmett-Teller (BET) method, and pore structure using the Scanning Electron Microscope (SEM) method. The results showed the best yield was 38.13 % obtained at 20% NaCl and a temperature of 400 oC. The best iodine number was 767.745 mg/g and surface area was 6.790 m2/g, pore volume 4.377 cc/g with pore size 9.781 A.
Analysis of Service Quality and Customer Satisfaction for Umrah at PT. Allinma Universal Using the Potential Gain in Customer Value Method Putra, Dimas Herlambang; Iriani, Iriani
IJIEM - Indonesian Journal of Industrial Engineering and Management Vol 5, No 2: June 2024
Publisher : Program Pascasarjana Magister Teknik Industri Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/ijiem.v5i2.21988

Abstract

PT. Allinma Universal is one of the providers of services for Umrah and Hajj travel with excellent facilities, making the pilgrimage journeys of customers comfortable. They also offer several packages at affordable prices. Customer satisfaction or dissatisfaction with Allinma Universal can occur at any time. This makes it necessary for PT. Allinma Universal to have a way to improve the quality of its services to ensure customer satisfaction. This study uses the method of potential profit in customer value to identify which attributes contribute to a decrease in customer satisfaction. The prioritized attribute for service quality improvement is attribute (Rs3), which is the speed of employee responses to customer questions with a PGCV index value of 10.36. The second attribute is (Re3), which involves providing accurate information about Umrah activities with a PGCV index value of 10.28. The third attribute is (Re1), which concerns complicated service procedures with a PGCV index value of 9.96. The recommendation given to Allinma Universal is to regularly evaluate the quality of its services. By doing so, they can identify areas where the perceived quality of services is lacking and work on improving them to enhance customer satisfaction.
Performance measurement analysis using the performance Prism and objective matrix: a case study of KPUD Tani Wilis Harsys, Benaya; Iriani, Iriani
Operations Excellence: Journal of Applied Industrial Engineering Vol. 16, No. 3 (2024): OE November 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/oe.2024.v16.i3.123

Abstract

Performance is one the critical aspect in every company or business that needs to be considered. However, a common issue encountered is that companies often fail to accurately assess their business performance. Inaccurate performance measurements result in a lack of continuous improvement in productivity and instead negatively impact the overall performance quality, thereby influencing revenue growth. This research focuses on key performance indicators (KPIs) that deviate from the standards set by KPUD 'Tani Wilis'. Consequently, alternative performance measurement approaches, such as identifying indicators using the performance Prism and evaluating performance through the objective matrix, are necessary. The results indicate that 68% of the indicators across various dimensions are in good condition, while 32% are below standard, with the required threshold set at 75% for good performance. The primary challenges identified include maintaining service quality for customers and ensuring supply delivery accuracy. The proposed solutions involve implementing robust control and monitoring systems focused on customer service quality, with dedicated supervisors or quality control experts overseeing the process.
Evaluasi Penjadwalan Waktu Dan Biaya Menggunakan Metode Cpm Pada Proyek Fabrikasi Cyclone Hidayatulloh, Faishal; Iriani, Iriani
Jurnal Penelitian Dan Pengkajian Ilmiah Eksakta Vol 4 No 1 (2025): Jurnal Hasi Penelitian Dan Pengkajian Ilmiah Eksakta - JPPIE
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppie.v4i1.1762

Abstract

Project management is an effort to control projects by paying attention to time and resource availability. This control is necessary to achieve targets as planned. The aim of this research is to evaluate work time and project costs using the CPM method for the cyclone making project at PT Putra Dharma Kencana in Mojokerto district. This research uses quantitative approach techniques which are analyzed using CPM and Gantt Chart using POM QM software. In this project there are 10 activities in the order, namely A-B-C-D-E-F-G-H-I-J, the project was planned to be completed in 84 days, but was completed in 98 days. The results of the CPM analysis show 2 activity paths with the critical path, namely A-E-F-G-H-I-J with a time of 62 days. The results of the Gantt Chart analysis of activities that can be done simultaneously are activities B and E on the 7th day, activities C and E on the 14th day, and activities D and F on the 21st day. By implementing the CPM method, costs can be reduced from IDR 48,720,000 to IDR 23,560,000.
Analisis Order Status Supply Chain Management Pt. Kepuh Kencana Arum Menggunakan Metode Root Cause Analysis (RCA) Kencana, Rahyang Niskala Wastu; Iriani, Iriani
Jurnal Penelitian Dan Pengkajian Ilmiah Eksakta Vol 4 No 1 (2025): Jurnal Hasi Penelitian Dan Pengkajian Ilmiah Eksakta - JPPIE
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppie.v4i1.1788

Abstract

Kepuh Kencana Arum merupakan produsen baja ringan yang berfokus pada produk bahan bangunan. Data order status menunjukkan bahwa terdapat peningkatan tiap bulannya pada semua bagian seperti order, produksi, pengiriman, dan total berat. Pada bagian order, untuk bulan Agustus 1.365.662 pcs, bulan September 3.389.234 pcs, dan bulan Oktober 3.989.930 pcs. Pada bagian produksi, untuk bulan Agustus 1.066.229 pcs, bulan September 2.985.195 pcs, dan bulan Oktober 3.394.210 pcs. Pada bagian pengiriman, untuk bulan Agustus 931.446, bulan September 2.715.996, dan bulan Oktober 3.157.378. Pada bagian berat, dengan total pada bulan Agustus 4.190.208 Kg, bulan September 11.733.504,57 Kg, dan bulan Oktober 14.191.986,80 Kg. Penelitian ini bertujuan untuk menganalisis data order status dalam sistem Supply Chain Management (SCM) di PT. Kepuh Kencana Arum guna mengidentifikasi potensi permasalahan operasional yang mungkin terjadi dan dapat memengaruhi efektivitas rantai pasok perusahaan. Dan menentukan penyesuaian apa saja yang diperlukan untuk memenuhi permintaan dari konsumen. Data order status memberikan gambaran penting terkait jenis dan nama produk, dimensi produk, produksi, dan pengiriman. Metode yang digunakan di penelitian ini yaitu metode Root Cause Analysis (RCA). Root Cause Analysis merupakan salah satu metode yang berfungsi untuk mengidentifikasi dan menganalisis suatu kegagalan suatu sistem serta memperbaiki kegagalan tersebut. Hasil yang didapatkan menunjukkan perlu dilakukan penyesuaian pada bagian penerimaan order, produksi, dan pengiriman. Agar dapat memenuhi permintaan dari konsumen. Rekomendasi yang telah diberikan diharapkan dapat membantu perusahaan tetap menjaga efisiensi perusahaan, sehingga kinerja SCM dapat lebih optimal.
Pengendalian dan penjaminan mutu kualitas air pada wilayah Sungai Bondoyudo Baru di Lumajang dengan menggunakan metode six sigma dan PDCA Zafira, Ayesha Tita; Iriani, Iriani
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.39934

Abstract

Rivers are very important objects for several communities in the Lumajang area, because some of their activities are very dependent on rivers, resulting in environmental damage, thus affecting the quality of river water. Some residents carry out activities such as washing clothes, defecating and bathing in water sources that flow towards the river. This resulted in several rivers in Lumajang not meeting class III quality standards. In the New Bondoyudo river area in Lumajang, it is known that several parameters do not meet class III water quality standards, namely COD, DO, Total Coliform and Fecal Coliform. The aim of this research is to analyze water quality control in the New Bondoyudo river area in Lumajang to identify sigma levels that do not comply with specifications and propose improvements to reduce pollution. This data analysis uses the Six Sigma method with DMAIC stages (Define, Measure, Analyze, Improve, Control).  The results of this research obtained a sigma level value of 3.295. The main causal factors include domestic activities, industrial activities, lack of river revitalization.  In the improve stage, the PDCA (Plan, Do, Check, Act) method is used to make improvements to the water quality of the Bondyudo Baru river area in Lumajang.