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Analisis Metode Pencatatan Dan Penilaian Persediaan Ikan Pada Perusahaan Perikanan Nusantara (Persero) Cabang Gorontalo Khuswatun Hasanah; Ritawati D Sinabang
Journal of Applied Accounting and Business Vol 3 No 2 (2021): JAAB - Desember 2021
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.861 KB) | DOI: 10.37338/jaab.v3i2.191

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah penilaian dan pencatatan persediaan pada PT. Perikanan Nusantara (Persero) Cabang Gorontalo telah sesuai dengan PSAK No.14. Metode pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi dan penelitian Keperpustakaan. Hasil penelitian menunjukkan bahwa pada dasarnya metode pencatatan dan penilaian persediaan pada PT Perikanan Nusantara (Persero) Cabang Gorontalo telah sesuai dengan PSAK No. 14. Dengan menerapkan metode perpetual dalam proses pencatatan persediaan Bahan Baku Sedangkan untuk menilai persediaan bahan baku PT Perikanan Nusantara (Persero) Cabang Gorontalo menerapkan metode FIFO.
Proyek Desa Taman Bacaan Masyarakat Di Kelurahan Jelitung Kota Jambi Darmuji Darmuji; Dilla Dwi Rahmatin Rusfa; Khuswatun Hasanah
SINAR SANG SURYA Vol 6, No 1 (2022): Februari 2022
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v6i1.1881

Abstract

ABSTRAKProgram Taman Bacaan Masyarakat (TBM) bertujuan untuk mendorong terwujudnya masyarakat pembelajar sepanjang hayat melalui peningkatan budaya baca serta penyediaan. Bahan bacaan yang berguna bagi masyarakat sekitar maupun anggota masyarakat umum yang membutuhkan informasi, pengetahuan dan keterampilan. Taman Bacaan Masyarakat merupakan tempat mengakses berbagai bahan bacaan; seperti buku pelajaran, buku keterampilan praktis, buku pengetahuan, buku keagamaan, buku hiburan, dan karya-karya sastra serta bahan bacaan lainnya yang sesuai dengan kondisi obyektif dan kebutuhan masyarakat. Tantangan globalisasi yang saat ini sudah dihadapi, suka ataupun tidak tetap harus dijalani. Salah satu cara menghadapi tantangan globalisasi adalah melalui masyarakat pembelajar. Masyarakat pembelajar dapat diwujudkan dengan adanya taman bacaan masyarakat yang mudah di akses. Salah satu langkah dan strategi pemerintah daerah dalam rangka mewujudkan kesejahteraan bagi masyarakat yaitu adanya kekuasaan yang diberikan oleh pemerintah pusat kepada pemerintah daerah untuk membuat keputusan bagi pengembangan daerah. Program Kampung Bantar (Bersih, Aman dan Pintar) adalah program inisiatif pemerintah Kota Jambi yang ditujukan untuk mengakselerasi percepatan pembangunanKata kunci : Proyek Desa, Taman bacaan, masyarakat ABSTRACT  The Community Reading Gardens (TBM) program aims to encourage the creation of a lifelong learning community through the improvement of reading culture and provision. Reading material that is useful for the surrounding community and members of the general public who need information, knowledge and skills. Community Reading Park is a place to access various reading materials; such as textbooks, practical skills books, knowledge books, religious books, entertainment books, and literary works as well as other reading materials that are in accordance with the objective conditions and needs of the community. The challenges of globalization that are currently being faced, whether we like it or not, must still be faced. One way to face the challenges of globalization is through a learning society. The learning community can be realized by having a community reading park that is easily accessible. One of the local government's steps and strategies in order to realize prosperity for the community is the power given by the central government to local governments to make decisions for regional development. The Bantar Village Program (Clean, Safe and Smart) is a Jambi City government initiative program aimed at accelerating development accelerationKeywords: : Village Projects, Reading Garden, Community
Peran Ekonomi Kreatif di Bidang Kuliner Khas Provinsi Jambi Pada Masa Pandemi Covid-19 Khuswatun Hasanah; Dilla Dwi RR
Journal of Applied Accounting and Business Vol 4 No 1 (2022): JAAB - Juni 2022
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.215

Abstract

The Covid-19 outbreak that attacks all corners of the world certainly has various impacts, both positive and negative. Various sectors experienced losses, even to the point of closing, but on the other hand there were positive impacts that were seen, namely the number of businesses carried out, especially the younger generation who started their businesses from home during the lockdown period. This research was conducted from January 2021 to December 2021 by collecting primary and secondary data through interviews and distributing questionnaires. In the future, the results of this study can be used as a basis for further researchers in conducting similar research and providing knowledge and understanding of entrepreneurship to readers.
ENTREPRENEUR WANITA: FAKTOR YANG MEMPENGARUHI MOTIVASI DAN PILIHAN USAHA DI MASA PANDEMI COVID – 19 Heriyani Heriyani; Khuswatun Hasanah; Husnul Fatiyah
Jurnal Manajemen Kewirausahaan Vol 19, No 1 (2022): JMK EDISI JUNI 2022
Publisher : Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v19i1.693

Abstract

Sejak tahun 2020, wabah Covid-19 telah masuk ke Indonesia, mempengaruhi berbagai sektor seperti kesehatan, pendidikan, bisnis, dan sektor lainnya. Kasus penutupan sekolah, pengurangan karyawan, penutupan berbagai toko adalah beberapa dampak negatif dari situasi ini. Berbagai cara telah dilakukan untuk mengatasi permasalahan tersebut. Para pengusaha wanita memulai usahanya dari rumah selama masa lockdown dengan berbagai jenis usaha yang dikembangkan. Tujuan dari penelitian ini untuk mengetahui faktor-faktor apa saja yang mempengaruhi motivasi dan pilihan usaha para pengusaha wanita tersebut, terhadap usaha yang dijalankannya di masa Pandemi Covid-19. Sampel dalam penelitian ini akan diambil secara acak sederhana (Random Sampling Method), yaitu sebanyak 100 entrepreneur wanita yang memulai usaha dari tahun 2020. Jenis data yang akan digunakan adalah data kualitatif dan kuantitatif yang bersumber dari data primer. Metode analisis data dalam penelitian ini adalah metode regresi linier berganda, yaitu uji-t dan uji-F dengan  menggunakan aplikasi SPSS. Dari hasil analisis data, ada 3 faktor yang mempengaruhi motivasi mereka dalam menjalankan usaha, yaitu terdampak Covid-19, usaha mandiri, dan dukungan keluarga. Selanjutnya ada 5 faktor yang mempengaruhi pengusaha wanita dalam memilih jenis usaha di masa pandemi Covid-19, yaitu passion, bakat, modal, trend, dan maintenance. Kata kunci: Covid-19, entrepreneur wanita, motivasi, pilihan usaha  ABSTRACT Since 2020, the Covid-19 outbreak has entered Indonesia, affecting various sectors such as health, education, business, and other sectors. Cases. School closures, reduction of employees, closing of various shops are some of the negative impacts of this situation. Various ways have been done to overcome this problem. Women entrepreneurs started their businesses from home during the lockdown period with various types of businesses being developed. The purpose of this study is to find out what factors influence the motivation and business choices of these women entrepreneurs, for the businesses they run during the Covid-19 Pandemic. The sample in this study will be taken at a simple random (Random Sampling Method), namely as many as 100 female entrepreneurs who start a business from 2020. The type of data that will be used is qualitative and quantitative data sourced from primary data. The data analysis method in this research is multiple linear regression method, namely t-test and F-test using the SPSS application. From the results of data analysis, there are 3 factors that influence their motivation to run a business, namely being affected by Covid-19, independent business, and family support. Furthermore, there are 5 factors that influence women entrepreneurs in choosing the type of business during the Covid-19 pandemic, namely passion, talent, capital, trend, and maintenance. Keywords: Covid-19, business choice, motivation, woman entrepreneur
Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi Heriyani Heriyani; Rezagi Meilano; Khuswatun Hasanah; Ernawati Hutabarat
Journal of Applied Accounting and Business Vol 4 No 2 (2022): JAAB - Desember 2022
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.236

Abstract

Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.
DAMPAK PROGRAM KAMPUNG BANTAR TERHADAP PERILAKU MASYARAKAT KOTA JAMBI Darmuji Darmuji; Khuswatun Hasanah
Bhineka Tunggal Ika: Kajian Teori dan Praktik Pendidikan PKn Vol 10, No 1 (2023): Bhineka Tunggal Ika: Kajian Teori dan Praktik Pendidikan PKn
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jbti.v10i1.19385

Abstract

ABSTRAKMasalah kebersihan dan keamanan adalah masalah yang sering terjadi di daerah. Berbagai upaya telah dilakukan pemerintah daerah untuk mengatasi maupun mencegah permasalahan tersebut. Pemberian otonomi daerah yang seluas-luasnya kepada daerah mengakibatkan munculnya paradigma daya saing daerah dimana para kepala daerah berlomba-lomba untuk mewujudkan kesejahteraan masyarakat dengan cara kepemimpinan yang berbeda-beda sesuai dengan khas dari daerah tersebut. Salah satu upaya kepala daerah untuk menerapkan kebersihan dan keamanan adalah membuat program Kampung BANTAR (Bersih, Aman, dan Pintar).  Adapun tujuan penelitian ini yaitu untuk mengetahui dampak program kampung BANTAR terhadap perilaku masyarakat Kota. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Berdasarkan hasil observasi dan wawancara yang peneliti lakukan bahwa dengan adanya program kampung BANTAR di Rt. 45 Kelurahan Jelutung telah memberikan dampak positif berupa perubahan lingkungan yang lebih baik seperti pekarangan rumah yang lebih rapi, serta menumbuhkan kembali semangat gotong royong, serta masyarakat setempat telah meluangkan waktu di taman bacaan yang disebut dengan pojok baca.  ABSTRACTHygiene and safety issues are frequent problems in the area. Various efforts have been made by local governments to overcome or prevent these problems. The granting of the widest possible regional autonomy to the regions has resulted in the emergence of a regional competitiveness paradigm in which regional heads compete to realize the welfare of the community by means of different leadership according to the characteristics of the region. One of the regional head's efforts to implement cleanliness and security is to create a PANTAR (Clean, Safe, and Smart) Village program. The purpose of this study is to determine the impact of the PANTAR village program on the behavior of the people of the city. The method used in this research is descriptive research with a qualitative approach. Based on the results of observations and interviews conducted by researchers that the existence of the BATAR village program on Rt. 45 Jelutung Village has had a positive impact in the form of changes to the environment for the better such as a neater house yard, as well as regenerating the spirit of mutual cooperation, and the local community has spent time in a reading garden called a reading corner.
Peran Ekonomi Kreatif Di Bidang Kuliner Khas Provinsi Jambi Pada Masa Pandemi Covid-19 Dilla Dwi Rahmatin Rusfa; Khuswatun Hasanah
Journal of Applied Accounting And Business Vol. 4 No. 1 (2022): JAAB - Juni 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i1.80

Abstract

The Covid-19 outbreak that attacks all corners of the world certainly has various impacts, both positive and negative. Various sectors experienced losses, even to the point of closing, but on the other hand there were positive impacts that were seen, namely the number of businesses carried out, especially the younger generation who started their businesses from home during the lockdown period. This research was conducted from January 2021 to December 2021 by collecting primary and secondary data through interviews and distributing questionnaires. In the future, the results of this study can be used as a basis for further researchers in conducting similar research and providing knowledge and understanding of entrepreneurship to readers.
Perancangan Sistem Akuntansi Penyusutan Aset Inventaris Politeknik Jambi Heriyani; Rezagi Meilano; Khuswatun Hasanah; Ernawati Hutabarat
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.10

Abstract

Politeknik Jambi is the only vocational college in Jambi Province. The process of collecting inventory assets is not optimal when searching for data because there is no calculation of depreciation on inventory assets that are still manual. With that in order to be optimal, it is recommended to use an inventory asset depreciation accounting system. The purpose of this inventory asset depreciation accounting system is to overcome problems that arise in the current system at the Politeknik Jambi and to be a good solution for universities to create a faster and more accurate system in managing inventory assets. Methods of data collection is done by means of interviews, observation, documentation and analysis of the system used by the company.
Analisis Metode Pencatatan Dan Penilaian Persediaan Ikan Pada Perusahaan Perikanan Nusantara (Persero) Cabang Gorontalo Khuswatun Hasanah; Ritawati D Sinabang
Journal of Applied Accounting And Business Vol. 3 No. 2 (2021): JAAB - Desember 2021
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v3i2.75

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah penilaian dan pencatatan persediaan pada PT. Perikanan Nusantara (Persero) Cabang Gorontalo telah sesuai dengan PSAK No.14. Metode pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi dan penelitian Keperpustakaan. Hasil penelitian menunjukkan bahwa pada dasarnya metode pencatatan dan penilaian persediaan pada PT Perikanan Nusantara (Persero) Cabang Gorontalo telah sesuai dengan PSAK No. 14. Dengan menerapkan metode perpetual dalam proses pencatatan persediaan Bahan Baku Sedangkan untuk menilai persediaan bahan baku PT Perikanan Nusantara (Persero) Cabang Gorontalo menerapkan metode FIFO.