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ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO 202 PADA ASTRA MOTOR KOLAKA Hardilla, Hardilla; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2194

Abstract

The Research Was Conducted By Hardilla, With Student Id Number 211830897, Under The Title “Analysis Of The Application Of Merchandis Inventory Recording And Assesment Methods At Astra Motor Kolaka”. The Thesis Advisor Is Sabaruddin, SE.,M.M.,Ak.,C.FA And The Second Advisor Is Surianto Ilham, SE.,M.Acc.,Ak.,CA This Study Aims To Analyze The Method Of Recording And Assessing Merchandise Inventory At Astra Motor Kolaka And Assess Its Compliance With Financial Accounting Standart Statements (Psak) No. 202. The Research Method Used Is A Desriptive Qualitative Approach With Data Collection Techniques Through Interviews, Observations, And Doucumentation. The Results Of The Study Indicate That Astra Motor Kolaka Still Applies A Conventional Inventory Recording System That Tends To Resemble The Periodic Method And Has Not Used A Standard Inventory Valuation Method Such As Fifo, Or Average. This Shows That The System Used Is Not Fully In Accordance With The Provisions Of Psak No. 202. The Application Of This Inappropriate Method Has The Potential To Affect The Accuracy Of The Presentation Of The Company’s Finansial Statements. Therefore, It Is Recomended That The Company Immediately Evaluate The Inventory Recording And Valuation System To Comply With Applicable Accounting Standards.
PENGARUH OVERKAPASITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah, Abrar Rayhan; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2273

Abstract

This study aims to analyze the effect of Overcapacity on the Profitability of Cement Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. This study uses a quantitative approach. The data used are secondary data in the form of financial reports of cement sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. Data analysis techniques involve simple linear regression analysis, multiple linear regression analysis and path analysis using SPSS V23.The results of this study indicate that Overcapacity has a significant negative effect on Operational Efficiency, with each one-unit increase in overcapacity causing a decrease in Operational Efficiency of 0.407. In addition, Operational Efficiency is proven to have a positive and significant effect on profitability, with a significance value below 0.05. This study also found that Overcapacity has an indirect negative effect on Profitability through Operational Efficiency. Keywords: Overcapacity, Operational Efficiency, Profitability.
ANALISIS BIAYA PRODUKSI BERAS DAN PENDAPATAN PADA UD. REZEKI INDAH Nurdianti, Pipi; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 1 (2025): Inovasi, Pemasaran, dan Keuangan dalam Bisnis dan Kewirausahaan Kontemporer
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i1.2132

Abstract

This study aims to analyze the cost of rice production and income at UD. Rezeki Indah. The formulation of the problem in this study is: (1) How are the production costs at UD. Rezeki Indah? and (2) How is the income at UD. Rezeki Indah? The research method used is a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the production costs at UD. Rezeki Indah consist of several main components, namely raw material costs, labor costs, and overhead costs. The largest production costs come from raw material costs, which contribute around 43.41% of the total production costs. The total production costs incurred by UD. Rezeki Indah in periods I and II were Rp. 640,600,000,-. Income is obtained from the sale of products with an average volume of 880 sacks during a year, the selling price per sack is Rp. 700,000, -. And there is additional income due to the sale of seeds of Rp. 25,000,000 from From the analysis conducted, So the total income per year is Rp. 641,000,000, -. Based on these findings, it can be concluded that UD. Rezeki Indah has a less than good income. Keywords: Raw Material Cost, labor costs, overhead costs, Income
Madrasah Independent Curriculum in the Era of Society 5.0 (Case Study of KMA RI Policy No. 347 of 2022 at MTs Muhammadiyah Al-Muhajirin Gunung Kidul) Aulia, Nur Annisa; Sabarudin, Sabarudin
Arfannur: Journal of Islamic Education Vol. 6 No. 1 (2025)
Publisher : The Magister of Islamic Education IAIN Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/arfannur.v6i1.4166

Abstract

This research is a case study that aims to analyze the implementation of the Madrasah Merdeka Curriculum (KMM) at MTs Muhammadiyah Al-Muhajirin Gunung Kidul in the context of the policy of the Ministry of Religious Affairs of the Republic of Indonesia Number 347 of 2022 and the dynamics of the Society 5.0 era. The reason for raising this theme is the need for educational institutions, especially madrasah, to be able to adapt to educational transformations that emphasize strengthening character, digital skills, and response to social change. This study aims to describe the process of design, implementation, and evaluation of KMM carried out by MTs Muhammadiyah Al-Muhajirin, as well as the extent to which these practices are aligned with applicable national policies. The research method uses a qualitative approach with data collection techniques through participant observation, in-depth interviews with key informants, and analysis of official documents related to KMA RI guidelines No. 347 of 2022. The results showed that the implementation of KMM at MTs Muhammadiyah Al-Muhajirin has reflected most of the principles and guidelines of KMA RI No. 347 of 2022 in daily learning activities, although there are still challenges in terms of technology integration and overall strengthening of student character, and the implementation of KMM has a positive impact on the development of student competencies, especially in critical thinking skills, collaboration, and technology utilization in accordance with the demands of the Society 5.0 era. These findings have significance as a strategic reference for other madrasahs in developing and implementing curriculum policies that are adaptive and contextual to the times.
Implementasi Nilai Karakter dalam Gerakan 7 Kebiasaan Anak Indonesia Hebat: Tinjauan Tantangan dan Strategi Efektif Perspektif Guru Jannah, Revi Rusdatul; Malik, Muhammad Hisyam; Sabarudin, Sabarudin
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.28989

Abstract

Gerakan 7 Kebiasaan Anak Indonesia Hebat, yang merupakan bagian dari program Penguatan Pendidikan Karakter (PPK) Kemendikbud, bertujuan menanamkan nilai-nilai karakter. Tujuan dari penelitian ini adalah untuk menganalisis integrasi nilai-nilai karakter dalam Gerakan 7 Kebiasaan Anak Indonesia Hebat. Metode yang digunakan dalam penelitian ini adalah kualitatif, dengan studi literatur dan wawancara sebagai penguat dalam pengumpulan data. Adapun hasil penelitian menunjukkan bahwa Gerakan 7 Kebiasaan Anak Indonesia Hebat bertujuan menanamkan nilai-nilai karakter utama seperti religius, mandiri, disiplin, tanggung jawab, dan gotong royong sejak usia dini. Namun, implementasinya masih menghadapi berbagai kendala, seperti tidak adanya penyuluhan kepada orang tua dan rendahnya partisipasi siswa. Strategi yang dapat diterapkan untuk meminimalkan hambatan tersebut antara lain melalui pendekatan sosialisasi yang partisipatif dan interaktif kepada siswa dan pemberdayaan peran orang tua melalui penyuluhan yang berkelanjutan.
Collaborative Leadership as a Catalyst in Optimizing the Quality of Education at Elementary School Ridlo, Wildani; Sofiana, Arina Nur; Sabarudin, Sabarudin
Edunesia : Jurnal Ilmiah Pendidikan Vol. 6 No. 3 (2025)
Publisher : Research, Training and Philanthropy Institution Natural Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51276/edu.v6i3.1130

Abstract

This study explores the implementation of collaborative leadership as a catalyst component in optimizing educational quality at Ngrandulor State Elementary School in Jombang. The research focuses on investigating the mechanisms of collaborative leadership in constructing synergy between stakeholders and the community and analyzing its implications for improving educational standards. The research methodology applied is a qualitative approach with systematic observation, in-depth interviews, and comprehensive documentary analysis. The data analysis process was carried out through the condensation model developed by Miles, Huberman, and Saldana. Research findings indicate that implementing collaborative leadership contributes significantly to increasing the credibility of educational institutions from the community's perspective. This is manifested through a quantitative increase in students by 10% per year since 2021. This study's theoretical and practical implications affirm that collaborative leadership can be conceptualized as an efficient strategy for improving the quality of education. Its prerequisites are systemic support and active participation from all stakeholder elements. The research results provide a contemporary perspective on the complexity of implementing collaborative leadership models in the context of primary education institutions.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NO.01 PADA KANTOR CAMAT TANGGETADA Risal, Muh Afdal; Sabarudin, Sabarudin; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2337

Abstract

The purpose of this study is to determine the implementation of PSAP 01 concerning the Presentation of Government Financial Statements in the Tanggetada Sub-district Government. This study examines the problem using a qualitative method. Sugiyono, (2013) stated that this study has a post-optimism basis which means that the key instrument in the study is the researcher himself with data collection techniques using triangulation techniques and has results that emphasize more on meaning. This study focuses on the balance of elements presented in the financial statements of the Tanggetada Sub-district Government with PSAP No. 01. The Tanggetada District Government has prepared a financial report as a form of accountability for regional financial management, in this case the Regional Revenue and Expenditure Budget (APBD) of Kolaka Regency which includes the Tanggetada District Government in a timely manner. This Financial Report provides relevant information regarding the financial position and performance achievements of the Tanggetada District Government. Keywords: Presentation Analysis, Financial Reports, PSAP 01
ANALISIS BIAYA PRODUKSI DAN HARGA JUAL CPO (CRUDE PALM OIL) DALAM MENINGKATKAN LABA BERSIH PADA PT DAMAI JAYA LESTARI Julfikar, Julfikar; Sabarudin, Sabarudin; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2338

Abstract

This study aims to examine how production costs and selling prices of CPO influence the net profit of PT Damai Jaya Lestari. A qualitative research approach is utilized, employing both primary and secondary data sources. Data collection was conducted through interviews, documentation, and review of financial reports concerning production costs and selling prices of CPO. The analysis was performed using descriptive methods; the qualitative descriptive technique was applied to portray the actual condition of the research subject based solely on observable facts. The findings reveal that annual production costs tend to rise due to high expenditures incurred during the production process, consequently leading to an increase in the quantity of CPO available for sale. Similarly, the selling prices of CPO have also escalated annually as production volumes grow, and increased sales revenue consequently bolsters the net profit achieved by the company. In summary, production costs and the volume-based selling price of CPO both exert an impact on the net profit. Keywords: Production Costs, Selling Prices and Net Profit.
Formulation and physical quality test of Kerinci Arabica Coffee: Skin waste scrub preparation Muin, Dona Muin; Sabarudin, Sabarudin; Salmah, Salmah
Riset Informasi Kesehatan Vol 14 No 2 (2025): Riset Informasi Kesehatan
Publisher : Sekolah Tinggi Ilmu Kesehatan Harapan Ibu Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30644/rik.v14i2.982

Abstract

Background: Scrubs are traditional cosmetic preparations that are prescribed for generations and are used to remove dead skin cells, impurities and open pores so that air exchange is free and the skin becomes brighter and whiter Previous phytochemical research shows that the bioactive properties of Kerinci Arabica coffee bark consist of alkaloids, flavonoids, terpenoids, saponins and tannins, Therefore, coffee peel has great potential to be used as an ingredient for the manufacture of scrubs. The purpose of this study is to evaluate the formulation and physical quality test of scrub preparations. Method: The research method used is experimental in a laboratory with a Complete Random Design (RAL). Powder scrub formulations are made in 3 formulas with the weight of each formula being 100 g. The physical quality stability test of powder scrub preparations was carried out on the 1st, 7th and 14th days including organoleptic, moisture content, homogeneity, pH, drying time, and adhesion. Results: The test results found that during 2 weeks of storage, the scrub preparations made had met the requirements of good physical quality. In the organoleptic test, the color, shape and smell of the preparation did not change, the preparation was homogeneous, the pH was stable at 6, the moisture content was stable below 10%, the drying time test met the requirements, which was at least 15 minutes and the adhesion test was in accordance with the requirements, which was greater than 1 second. Conclusion: Formulation and physical test of Kerinci Arabica Cofee Scrub was great.
Pengaruh Kecerdasan Emosional dan Prestasi Belajar terhadap Etika Berkomunikasi Mahasiswa Jurusan Fisika Fakultas Tarbiyah dan Keguruan UIN Sunan Kalijaga Yuliana, Nurma; Sabarudin, Sabarudin; Atika, Iva Nandya; Diya, Dinta Rahma
Jurnal Studi Guru dan Pembelajaran Vol. 8 No. 2 (2025): Mei - Agustus 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/jsgp.8.2.2025.6471

Abstract

Komunikasi yang beretika mencerminkan kecerdasan sosial dan kedewasaan emosional mahasiswa dalam menyampaikan ide dan pendapatnya. Urgensi dalam Penelitian ini adalah untuk mengetahui bagaimana pengaruh kecerdasan emosional dan prestasi belajar terhadap etika berkomunikasi mahasiswa jurusan fisika FTK UIN Sunan Kalijaga. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional dan prestasi belajar terhadap etika berkomunikasi mahasiswa Jurusan Fisika Fakultas Tarbiyah dan Keguruan UIN Sunan Kalijaga. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda dan uji paired samples t-test. Sampel penelitian berjumlah 5 mahasiswa aktif yang dipilih secara purposive, dan instrumen pengumpulan data berupa angket skala Likert serta dokumentasi nilai IPK. Hasil analisis menunjukkan bahwa koefisien determinasi (R²) sebesar 0,948, yang berarti 94,8% variasi etika komunikasi dapat dijelaskan oleh kecerdasan emosional dan prestasi belajar secara simultan. Namun, hasil uji F menunjukkan nilai signifikansi sebesar 0,052 (> 0,05), sehingga model tidak signifikan secara statistik. Uji parsial juga menunjukkan bahwa baik kecerdasan emosional (Sig. 0,670) maupun prestasi belajar (Sig. 0,194) tidak berpengaruh signifikan terhadap etika komunikasi. Hasil uji paired t-test turut memperkuat temuan ini, di mana pasangan variabel X1-Y memiliki signifikansi 0,160 dan pasangan X2-Y sebesar 0,749, keduanya di atas ambang batas 0,05. Dengan demikian, dapat disimpulkan bahwa meskipun secara simultan terdapat kontribusi yang tinggi terhadap etika komunikasi, secara statistik pengaruhnya belum signifikan akibat keterbatasan jumlah sampel. Temuan ini menunjukkan pentingnya perluasan jumlah responden dalam penelitian lanjutan agar pengaruh sebenarnya dari masing-masing variabel dapat terdeteksi secara valid dan akurat.
Co-Authors Abdullah, Abrar Rayhan Abdullah, Rafidah Abdullah, Rafidah binti Achadi, Muh. Wasith Adam, Muarifah Mukrimin Afta, Afta Ahmad Dahlan Ahmad Syafii Akhyak, Akhyak Alfariski, Muh. Amanda, Putrilia Amirusin, Amirusin Anggun Suci Otriyani Anis Mahmudah, Anis Anwar, Irvan Anwar, Irvan - Apriyanti, Ginta Aqida, Debbi Silvia Arfan Arfan Aribah, Lutfina Arnadi Chairunnas Arnianti, Iin Asmayani, Asmayani Asri, Andi Asror, Ahmad Maulana Atika, Iva Nandya Atira Lengkong, Regina Rezki Aulia Mawardi, Ferika Aulia, Nur Annisa Brata, Andy Bustang Bustang Cahyaningsih, Esty Desriatin, Desriatin Dewi Kurniasih Dewi Marianti, Rita Dewi Murni Diya, Dinta Rahma Dona Muin Eka, Bau Mirna Ayu Fadillah Fadillah Faiz Faiz Farhati, Farhati Fatkur Rhohman, Fatkur Faturrachim, Hanif Fifi Nirmala Firdaus Firdaus Guswenti, Mirna Haflin, Haflin Haliza Goli, Nur Hardilla, Hardilla Hardiyana, Minati Rina Hasan, Julien Hasmi, Waode Indri Sasmita Hidayat, Yusron Hisran, Hisran Hukmah, Nurul Ihsan, Miftahul Ika Wahyuningsih Ilham, Surianto Ismawati Ismawati Iswan, Andi Jannah, Revi Rusdatul Julfikar, Julfikar Juniati Juniati Kadir Kadir Kartomo, Kartomo Karyana, Sri Kasmawati, Henny Kholilurrohman Kholilurrohman Komariah, Nur Krisna Bayu, Krisna Kustanti, Zeni Setya la iru, la iru Lestari, Rizqi Lina Lina Lorenza, Zacky Maarif, Arsyad Khoirul Madjid, Waode Istiqamah Maghfuri, Amin Mahariah Mahmud Arif Malik, Muhammad Hisyam Malina, Rachma Mallarangeng, Andi Nafisah Tendri Adjeng Mardeli Mardeli Marwa, Marwa Maulida, Ghina Rahmah Mawardi, Ari Cahya Meisya, Rovika Miftahul Khairi, Alfin Misriani, A. Zaenatul Mistryani, Mistryani Mohammad Kurjum Muhammad Nurul Mubin Mujahid Mujahid, Mujahid Mulyadi, Mus Murti, Roso Muslimah, Khoirotul Mustopa, Raden Nasria, Nasria Nazir, Reni Amaliani Ni Putu Nita Wijayanti Niar Astaginy Nichen, Nichen Nisak, Ismatun Nurani Rahmania Nurawaliah, Lilis Nurcendani , Riska Wahyu Nurdianti, Pipi Nurhadiningtyas, Trianita Permana, Ramadhani Bintang Perwitasari, Niken Pramudiyas, Asrian Prasetya, Pitra Pratiwi, Shintya Dewi Pridar, Ahmad Ashshiddiqie Priharta, Andry Putra, Kadek Andika Putri, Devi Oktarina Qolbi, Satria Kharimul Rafli, Muhammad Rahmadani, Widia Rahmah Rahmah Rahman, Sudarman Ratna Umi Nurlila Ratri, Adinda Cahyaning Raudhatul Jannah Retno Susilowati Rezeki, Nurmala Ridlo, Wildani Rini Hamsidi Risal, Muh Afdal Rizkianie, Defrica Rofik Rofik, Rofik Ruhiat, Ruhiat Ruslin, Ruslin Sahumena, Muhamad Handoyo Salmah Salmah Samsiar, Samsiar Sapira, Dina Sapriyadi Saputra, Muh Wahyu Sari, Umu Salumita Sarmita, Sarmita Sartina, Sartina Satibi, Ibi Sa’diyah, Siti Halawatus Sembodo Ardi Widodo Shofiyati, Arrum Sholikin, Sholikin Simanjuntak, James Perdinan Sitanggang, Gratiana Siti Anafiah, Siti SITI MARYAM Siti Nur Hidayah, Siti Nur Slamet . Sofiana, Arina Nur Sofiyetti, Sofiyetti Sri Wijayanti Sulqifly, Sulqifly Sunandar Ihsan, Sunandar Sunarsih Sunarsih Supodo, Timbul Supriadi Supriadi Suratin, Sonia Isna Surianto Ilham Suriyah, Suriyah Suryani Suryani Syahrir P, Andi Syahrir, Sasmita Nabila Syamsiar, Syamsiar Syarnubi, Syarnubi Syathibi, Ahmad Tamarin, Vina Tiana, Alma Triani, Neks Umi Baroroh, Umi Umri, Umri Uswatun Hasanah Widaningsih, Ayu Dewi Wijaya, Aurelia Arbaleta Winarti Winarti Yamin, Yamin Yuliana, Nurma Yuliarsih, Tiara Yustiti, Yustiti Zainudin Zainudin Zainul Anwar Zumrotun, Erna