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All Journal Moneter : Jurnal Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting Assyarikah : Journal of Islamic Economic Business Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Assyarikah: Journal Of Islamic Economic Business Jurnal Ekonomi, Bisnis dan Manajemen
Citra Larashati Surya
Universitas Madura
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Assyarikah : Journal of Islamic Economic Business

 1 
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Assyarikah: Journal of Islamic Economic Business Vol 2, No 1 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.065 KB) | DOI: 10.28944/assyarikah.v2i1.450

Abstract

Companies in the face of increasingly advanced business developments, a company that is founded must have a goal in order to make the company live in One form of investment is fixed assets that are used in the company's normal activities, researchers conducted a study aimed at comparing the method of depreciation of fixed assets based on PSAK against financial statements at PT. Marinal Indoprima is long term, meaning that the company must maintain its viability in achieving its goals. The research method used is descriptive quantitative research type, and the type of data used is quantitative data sourced from secondary data and primary data as well as data collection procedures through documentation. The results showed that the company has applied the method of depreciation of fixed assets based on PSAK. In its application, the company has distinguished fixed assets and how to obtain them by way of cash or credit purchases and built themselves. And the way the company assesses it considers all the costs incurred by the company to get fixed assets until they are ready for use. Represents the acquisition cost of its fixed assets, for depreciation of its fixed assets the company uses the straight-line method. And the researcher compares with the method of the number of years and the double declining balance method. With the sum of years digits method, the depreciation expense is compared with the straight-line method. Smaller the number of years, whereas with the double-declining balance method compared to by the straight line method. For the termination or disposal of fixed assets must obtain approval from the board of directors and disclosure and reporting is done at the end of the year. 
Analisis Transparansi dan Akuntabilitas Pemerintah Desa terhadap Pengelolaan Dana Desa (DD) di Desa Panaguan Kecamatan Larangan Kabupaten Pamekasan Citra Larashati Surya; Alfi Hasaniyah
Assyarikah: Journal of Islamic Economic Business Vol 3, No 1 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i1.559

Abstract

This research aims to analyze the application of the principle of transparency dan the principle of accountability in the stages of planning, implemantation, reporting an accountability for the management of village funds in Panaguan Village Larangan District Pamekasan Regency. This type of research uses qualitative research methods that use a descriptive approach. The source of data used in this research is the primary data source obtained directly from the object of research conducted by interviewing the object which in this case is the Panaguan village government, as well secondary data source obtained from library research, documentation, and legislation. The data collection technique used in this research is by means of interviews an documentation. The results of this research indicate that the Panaguan Village Government has applied the principles of transparency an accountability to the management of village funds in Panaguan village. The Panaguan Village Government is responsible to yhe community, the BPD, and the Regent to carry out the activity plans that have been prepared in the village meeting. Open access to information on the planned activity that has been prepared is conveyed to the public by placing banners or billboards containing information about the Panaguan APBDes. At the implementation stage, the activity implementation team is responsible for the implementation of the work program. The community is also involved in the implementation of the work program. And information about the details of the activities is given in the form of project information board. In the reporting and accountability stage, the village government is responsible for providing periodic reports to the BPD and the Regent. The Panaguan village treasurer has also used the Siskeudes application in making village reports. Information disclosure for the community is provided through the installation of information on the use of village funds in strategic places.
Pengaruh Lingkungan Kerja Dan Semangat Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Pos Indonesia (PERSERO) Pamekasan) Runik Puji Rahayu; Alfi Hasaniyah; Citra Larashati Surya
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i2.813

Abstract

PT. Pos Indonesia (Persero) Pamekasan which is located at Jl. Mesigit No.3, Rw. 04 is a state-owned enterprise that aims to participate in implementing and supporting Government policies & programs in the field of economy and national development in general and in particular in the field of postal and giro services for communities both within and outside the territory of Indonesia by applying the principles of limited liability companies. The approach used in this study is a survey approach. The survey method is a research method that studies data from samples taken from a population to generalize and use questionnaires as a data collection tool. The results showed, 1) simultaneously showed that the working environment variable (X1) and work spirit (X2) simultaneously had an effect on employee performance by 0.761 or 76.1% while the rest (100% -76.1%= 23.9% ) influenced by other factors examined in this study. 2) partially shows that the working environment variable (X1) partially influences employee performance by having tcount> ttable which is 8,779> 2,009. 3) partially shows that the work spirit variable (X2) partially influences employee performance by having tcount> ttable which is 3,330> 2,009. 4) The most dominant variable influencing employee performance is the work environment (X1). The value of t is greater by having tcount> ttable which is 8,779> 2,009.
Co-Authors Alfi - Hasaniyah Fathorrahman Fathorrahman maulana, Wahyu Putri, Devi lestari Pramita Rahayu, Runik Puji