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SISTEM PENGELOLAAN BAHAN BAKU BERBASIS JUST IN TIME (JIT) PADA UMKM “ANEKA KERIPIK KARTINI” Wiji Astuti; Isharijadi Isharijadi; Elana Era Yusdita
Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i2.5138

Abstract

Abstract Just In Time is one of the planned techniques to obtain quality, control expenses and achieve timely delivery to consumers. The purpose of this study is to understand the raw materials management systems using Just In Time (JIT) on UMKM “ Aneka Keripik Kartini”. The method used was descriptive qualitative method. Data were obtained by interview, observation and documentation. Informants consisted of owners, suppliers, customers. The results of this study show that the purchase of raw materials for the production process of cassava and banana chips is carried out in Just In Time, the production process is based on ordering requests from consumere. The production pattern is corrugated where production is adjusted to product sales. When product orders increase, fulfill demand by ordering from other suppliers if the main supplier cannot meet demand.
Pengaruh Kepuasan Kerja, Komitmen Organisasi, dan Budaya Organisasi terhadap Organizational Citizenship Behavior di PDAM Tirta Taman Sari Kota Madiun Marlinda Rofiqoh; Isharijadi Isharijadi; Farida Styaningrum
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.241 KB) | DOI: 10.33319/jamer.v1i2.29

Abstract

Abstract— This research aim to know influence of job satisfaction, organizational commitment, and organizational culture to organizational citizenship behaviour of PDAM Tirta Taman Sari Madiun City. This research is quantitative analytical research with primary data. These samples in this research is 104 regular employees. While used data collecting technique that is with questioner and documentation. The research instrument used was the Likert scale. The calculation data analysis technique uses Smart PLS, which includes descriptive statistical analysis, the outer model, inner model, and hypothesis testing by looking at the t-statistical value. The result showed job satisfaction, organizational commitment, and organizational culture positive and significant impact on organizational citizenship behavior. Keywords—: job satisfaction; organizational commitment; organizational culture; organizational citizenship behaviour.
Analisis Efisiensi dan Efektivitas Penerimaan Pendapatan pada Badan Pendapatan Daerah dalam Meningkatkan PAD Kota Madiun Fiko Romdani; Isharijadi Isharijadi; Elana Era Yusdita
SUBSTANSI Vol 3 No 1 (2019)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.031 KB) | DOI: 10.35837/subs.v3i1.501

Abstract

Tujuan penelitian ini untuk mengetahui kebijakan yang dilakukan oleh Badan Pendapatan Daerah dalam menggali potensi Wajib Pajak baru serta menganalisis efisiensi dan efektivitas penerimaan pajak daerah di Bapenda tahun 2015-2017 dalam meningkatkan PAD Kota Madiun. Peneliti menggunakan metode kualitatif dengan jenis penelitian deskriptif dengan memaparkan temuan mengenai kebijakan yang diberlakukan untuk menggali Wajib Pajak baru dan menghitung tingkat efisiensi dan efektivitas penerimaan pajak daerah kota Madiun. Kebijakan yang diberlakukan Bapenda Kota Madiun dalam menggali potensi Wajib Pajak baru tergolong optimal pada tahun 2017-2018 serta tingkat efisiensi dan efektivitas penerimaan pajak tahun 2015-2017 tergolong efisien dan sangat efektif.  
ANALISIS DAMPAK INSENTIF PAJAK TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM DI KOTA MADIUN Erica Putri Rahayu; Isharijadi Isharijadi; Liana Vivin Wihartanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.36

Abstract

This study aims to determine the knowledge, utilization, application and impact of tax incentives on MSMEs on business continuity. This research was motivated by MSMEs experiencing difficulties with the Covid-19 pandemic. The government provides tax incentive facilities to relieve the community. This tax incentive provides convenience for business actors in carrying out their business activities. This type of research uses descriptive qualitative. The sampling technique used is interactive analysis technique, namely descriptive technique. The samples used were 6 MSMEs including My Optic, Caffe Pool.co, Ishoma, Niored Printing, Photocopy and Print Shops, and the "Maju Lancar" Mie Association. Data collection techniques are interviews, observations and documentation. The results of the study show that 1) Knowledge and utilization of tax incentive policies provided by the government are known and then used and there are those who do not know and have not provided benefits. 2) Obstacles in obtaining tax incentives that there are no obstacles in obtaining tax incentives so that they can be obtained easily. 3) Turnover 1 month before and after the Covid-19 pandemic there is a huge decrease in monthly income. 4) The application of tax incentives to businesses to use facilities as well as possible to support their business activities. 6) The provision of tax incentives is useful to improve the sustainability of businesses that are experiencing a decline in turnover, so that the impact of giving these tax incentives affects business continuity. 7) Changes in business continuity before and after the Covid-19 pandemic, especially in the decrease in turnover from sales every month.