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Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia Kurnia Ekasari; Nurafni Eltivia; Andi Kusuma Indrawan; Apit Miharso
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.164

Abstract

This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.
The Business Process of Selling Ready Stock and Pre Order Items through E-Commerce System : an Indonesian SME Case Study Retnaning Ayu Dyah Sawitri; Jaswadi; Andi Kusuma Indrawan
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.4850

Abstract

The purpose of this study is to offer efficient business process modeling to overcome the problem in the sales quotation section of the sales cycle of pre-order by requesting products and the problem in the sales order section for sales cycle of ready-stock and pre-orders  products by requesting products. The method used was qualitative, with direct observation of the fashion business object of the Sakinah_id MSME. The study results showed that an e-commerce system was needed to facilitate electronic form features by request and separate sales order menus for ready and by request products. This form feature makes it easier for buyers to describe products according to requests and connect with the designer system. Based on the very short time gap from submitting the form, so that sales quotes can be followed up on promptly. The existence of an effective sales quotation provides a profitable domino effect in the next stage, namely that many prospective buyers agree and decide to place a sales order. Then the separation of the sales order menu for ready and pre-order products is needed because the handling of the two products is different, and pre-orders must start from the sales quotation stage, while ready products start from the sales order stage. This separation makes it easier and faster for employees to divide work through clear departmental boundaries for two products at the shipping stage, recording cash receipts, and scheduling special pre-order production.
LITERASI dan PENDAMPINGAN PENGGUNAAN SISTEM INFORMASI MANAJEMEN ADMINISTRASI KEPENDUDUDKAN SIMRIWINK DESA WRINGINSONGO, KECAMATAN TUMPANG, KABUPATEN MALANG Siti Amerieska; Andi Kusuma I; Fadelis Sukya; Rokhimatul Wakhidah; Riezky Amalia; Yunia Afiatin
SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Vol 5 No 1 (2023): SNPPM 5 Universitas Muhammadiyah Metro
Publisher : Universitas Muhammadiyah Metro

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Abstract

SIM-RIwinK (Sistem Informasi Manajemen Administrasi Kependudukan Wringinsongo) merupakan perwujudan aplikasi smart village Desa Wringinsongo. Dalam implementasinya terdapat permasalahan yang dihadapi antara lain: (a). Masih belum maksimalnya kapasitas SDM menggunakan sarana prasarana berbasis Teknologi Informasi dalam menunjang terwujudnya Smart Village dengan penggunaan aplikasi SIM-RIwinK. (b). Kurangnya penguatan Komunitas berupa sosialisasi dan literasi (Smart Community) dengan penggunaan aplikasi SIM-RIwinK dalam menunjang terwujudnya Smart Village Solusi yang ditawarkan: 1) Peningkatan Public Service dengan aplikasi SIM-RIwinK secara maksimal baik dari sisi peningkatan kapasitas SDM perangkat desa dengan cara pemberian pelatihan, pendampingan pengelolaan dan penggunaan aplikasi SIM- RIwinK maupun perbaikan secara continuous improvement aplikasi SIM-RIwinK 2.) Sosialisasi, pelatihan, pendampingan dan penguatan media untuk memudahkan pemanfaatan aplikasi SIM-RIwinK kepada masyarakat. Hasil dari kegiatan ini terdapat tiga aspek, pertama aspek manajemen masyarakat merasa lebih mudah dalam pengajuan dokumen dan perangkat desa lebih dalam pengelolaan surat-surat yang dikeluarkan oleh pemerintah desa. Kedua aspek produksi, proses pengajuan dan pembuatan surat kependudukan dapat dilakukan secara realtime dan otomatis dapat dilakukan. Ketiga dari 38 responden didapatkan data bahwa terdapat 78% masyarakat mengetahui dan tertarik untuk mengakses aplikasi SIMRIwinK. Sedangkan terdapat 14% masyarakat sudah mengetahui SIMRIwinK tetapi tidak tertarik dan 8% masyarakat tidak mengetahui adanya SIMRIwinK. Berdasarkan data ini, bahwa aspek pemasaran kegiatan literasi dan pendampingan penggunaan SIMRIwinK dirasa tepat dan efektif
ANALISIS MODEL PENILAIAN KOTA IDEAL DESTINASI WISATA Aang Afandi; Andi Kusuma Indrawan; Eki Andhika Ratnawardhani
Barista : Jurnal Kajian Bahasa dan Pariwisata Vol. 6 No. 1 (2019): Juni
Publisher : Unit Bahasa, Politeknik Pariwisata NHI Bandung

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Abstract

Penelitian ini bertujuan untuk membangun model pengukuran Kota Layak Wisata berbasis komputer sebagai alat ukur yang menarik untuk diimplementasikan oleh kota. Ruang lingkup wilayah penelitian ini adalah kota – kota yang ada di Indonesia, yang terdiri dari 93 Kota dan 5 Kota administratif. Data yang digunakan berasal dari pihak-pihak dengan keahlian dan pengalaman mereka dijadikan key informan, serta data – data yang menjadi dasar utama penyusunan indikator komposit Kota Layak Wisata.Teknik yang digunakan pada penelitian ini adalah teknik data exploring, desk analysis dan wawancara. Hasil penelitian ini menunjukkan bahwa terdapat 4 (empat) kelompok kriteria penilaian yang masing-masing terdiri beberapa indikator. Indikator-indikator tersebut mencakup faktor utama wisata 4A yakni Attraction, Amenity, Accessibility, dan Ancillary serta faktor wisata lainnya. Setiap indikator memiliki besar bobot dengan besaran tertentu sesuai dengan skala prioritas yang disusun dengan pertimbangan tertentu. Dengan indikator ini maka dapat diketahui indikator yang perlu dipertahankan dan perlu proses developement atau improvement. Hasil penelitian ini diharapkan mampu memberikan gambaran yang komperehensif tentang eksisting dan potensi kota wisata. Sehingga ini sebagai baseline dan banchmarking bagi kota untuk mendesain kotanya sebagai kota wisata.
PELATIHAN MANAJEMEN USAHA UNTUK UKM BATIK MALANGAN Novi Nugrahani; Siti Amerieska; Andi Kusuma Indrawan; Ahmad Jarnuzi; Anik Kusmintarti
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i2.143

Abstract

The purpose of this Community Service activity is to introduce the concept of Planet, People and Profit in business management management at UKM Batik Blimbing Malang. This Community Service Activity is carried out in the implementation of this activity divided into 2 (two) stages including a preliminary survey in the form of observations and interviews. From the results of observations and interviews. After that, the implementation was carried out on March 27, 2021. The activities were carried out using lecture and question and answer methods. UKM Batik Blimbing Malang has actually implemented the concept of Planet, People and Profit but has not yet known the terms in detail in the concept. The implementation of this PKM can help make it easier to introduce products by combining the uniqueness of batik and the 3P concept
Entrepreneurship Financing Strategy for Early Childhood Education Kusuma, Andi; Ubaidillah, Khasan
ABNA : Journal of Islamic Early Childhood Education Vol. 5 No. 1 (2024): ABNA : Journal of Islamic Early Childhood Education
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/abna.v5i1.8969

Abstract

The limited number of students and the socio-economic status of their parents, who fall into the lower middle class, result in PGRI Widya Loka Pujodadi kindergarten having insufficient financial resources. This study aims to investigate the management of financing for early childhood education at PGRI Widya Loka Pujodadi kindergarten, with a specific focus on entrepreneurship approaches. This research employs a qualitative descriptive method, focusing on the institution's financial staff as the main subject. The informants for this study include teachers, education staff members, committees, and Pujodadi village officials. The methodologies employed for data collection in this study encompass observation, interviews, and documentation. In order to ascertain the reliability of the research data, the researchers applied source and method triangulation. The data analysis technique used is an interactive analysis model. The research findings indicate that implementation management at institutions involves all institution components, ranging from teachers to parents of students. The institution's funding is derived from government allocations (BOS funds), parents' contributions, and internal entrepreneurial initiatives. Entrepreneurship can be fostered by institutions that provide financial support, enhance public accessibility, and cultivate relationships with the community and neighboring institutions. The formulation of financing at the institution is looked at based on a priority scale and guided by the institution's vision, mission, and goals.
Desain Aplikasi Pengendalian Biaya Produksi untuk UMKM Adriana, Padma; Cholifah, Nur; Indrawan, Andi Kusuma
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.010

Abstract

Abstract: Production Cost Control Application Design for SMEPurpose: Design an application for controlling production costs using Microsoft Visual Basic 6.0 SoftwareMethod: Research and Development of a computer application desainResults: The application design has simple features that are easy to use with accurate, effective and efficient resultsNovelty: Production cost control application based on Microsoft Visual Basic 6.0 Contribution: Facilitates the control production costs, determine production costs efficiently, calculate the cost of production and profit or loss. Abstrak: Desain Aplikasi Pengendalian Biaya Produksi Tujuan: Merancang aplikasi untuk pengendalian biaya produksi berbasis Software Microsoft Visual Basic 6.0Metode: Penelitian Research and Development desain aplikasi komputerHasil: Desain aplikasi yang disusun memiliki fitur-fitur sederhana yang mudah digunakan dengan hasil yang akurat, efektif, dan efisienKebaruan: Aplikasi pengendalian biaya produksi berbasis Microsoft Visual Basic 6.0 Kontribusi: Memberi kemudahan bagi UMKM Konveksi Diva SWN Tulungagung untuk melakukan pengendalian biaya produksi, menetapkan biaya produksi secara efisien, menyusun laporan harga pokok produksi dan laba rugi.
ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE Andi Kusuma; Siti Amerieska; Fadelis Sukya; Indra Lukmana Putra; Bagas Brian Pratama
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.515

Abstract

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.
ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE Kusuma, Andi; Amerieska, Siti; Sukya, Fadelis; Putra, Indra Lukmana; Pratama, Bagas Brian
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.515

Abstract

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI ACCURATE ONLINE SEBAGAI DASAR PENGUKURAN KINERJA KEUANGAN (STUDI KASUS PADA CV BAGUS AGRISETA MANDIRI) Falakh, Logi Ahmad; Indrawan, Andi Kusuma; Wijayanti, Rika
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11597

Abstract

This research aims to prepare financial statements based on the Accurate Online application and measure financial performance based on financial ratio standards set by the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises Number 06/Per/M.KUKM/V/2006 at CV Bagus Agriseta Mandiri. This research uses applied methods, namely the preparation of Accurate Online-based financial statements at CV Bagus Agriseta Mandiri and measuring financial performance. The results of the study prove that financial performance based on MSME financial ratio standards shows very good criteria from various components, but the preparation of financial reports is still manual using Microsoft Excel. Companies need to compile financial reports and record transactions using Accurate Online, in order to increase efficiency when recording transactions and financial reporting that are processed automatically.