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All Journal Jurnal Diskursus Islam Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Bioterdidik: Wahana Ekspresi Ilmiah JURNAL SERAMBI ILMU Jurnal Pengabdian Masyarakat AbdiMas QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) MAJU : Jurnal Ilmiah Pendidikan Matematika Journals of Ners Community JURNAL GLOBAL EDUKASI JURIS (Jurnal Ilmiah Syariah) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Madinah: Jurnal Studi Islam Journal Civics and Social Studies Al Marhalah Indonesia Berdaya El-Hekam : Jurnal Studi Keislaman International Journal of Engagement and Empowerment (IJE2) Jurnal Ilmu Medis Indonesia Jurnal Pengabdian Masyarakat Bestari (JPMB) JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Daiwi Widya : Jurnal Pendidikan FKIP Unipas Jurnal Al-Ilmi Jurnal Aplikasi Bisnis dan Komputer Jurnal Fuaduna: Jurnal Kajian Keagamaan dan Kemasyarakatan Al Lughawiyaat Riset Informasi Kesehatan Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ar Ro'is Mandalika (Armada) Jurnal Riset Ilmiah Jurnal Al-Ilmi Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora JISH (Jurnal Ilmu Syariah dan Hukum) International Journal of Law and Society Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Salmah Salmah
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MENELAAH SIGNIFIKANSI PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN BRANDING BISNIS SPA Salmah, Salmah; Halpiah, Halpiah; Putra, Hery Astika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6742

Abstract

Purpose: This study aims to determine the management team's understanding of relevant costs, how to determine relevant costs in branding decision making and to determine whether branding cost decisions can increase Matcha Natural SPA's business profits), Methods: This type of research is qualitative research with a case study research approach. The main informants in this study were the owner of Matcha Natural SPA, manager, and accounting department, supporting informants were 4 employees and 4 customers, Analysis data: Data analysis used in this study is qualitative data analysis carried out in several stages, namely case analysis, content analysis, inductive analysis and analysis based on logic, Result and discussions: The results of the study indicate that Matcha Natural SPA management has implemented relevant costs well even though it has not been maximized, this can be seen from the use of balanced products in profit acquisition, although in theory the management team does not yet understand properly what relevant costs are, but has been able to increase profits significantly by 7.69%, Conclusion: Matcha Natural SPA has implemented relevant costs well even though it has not been maximized in making branding decisions as evidenced by the application of relevant costs in making branding decisions, customers feel satisfied and customers are increasingly enthusiastic about reserving and enjoying the SPA services offered, in addition, relevant costs for branding decisions slowly provide an increase in business profits. In the future, it is hoped that Matcha Natural SPA will be able to compile relevant costs, especially those related to branding decision-making, so that all costs that have been incurred can be traced and the significance of the returns in the form of monthly income or annual profit can be compared.   
DAMPAK DIVERSIFIKASI USAHA TERHADAP STRUKTUR PERSEDIAAN DAN PROFITABILITAS: STUDI KASUS KOMPARATIF DUA BUMN KARYA: Studi Kasus Komparatif Dua BUMN Karya Hilda, Hilda; Almuntaha, Eska; Salmah, Salmah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2771

Abstract

Penelitian ini mengkaji dampak strategi diversifikasi usaha terhadap struktur keuangan dan kinerja pada BUMN Karya di Indonesia, dengan mengambil studi kasus komparatif pada PT PP (Persero) Tbk (PTPP) dan PT Wijaya Karya (Persero) Tbk (WIKA). Fenomena unik di mana akun Persediaan pada Laporan Posisi Keuangan kedua perusahaan secara signifikan melampaui akun Aset Kontrak yang menjadi titik awal penelitian. Hal ini mengindikasikan adanya pergeseran fundamental dari model bisnis konstruksi murni ke arah pengembangan properti. Tujuan penelitian ini adalah untuk menganalisis secara mendalam manifestasi strategi tersebut, dampaknya pada struktur laporan posisi keuangan dan profitabilitas, serta membandingkan efektivitas dan profil risiko antara kedua perusahaan. Dengan menggunakan pendekatan kualitatif deskriptif dan menganalisis Laporan Keuangan Konsolidasian tahun 2024, penelitian ini menerapkan kerangka analisis empat langkah yang mencakup analisis komposisi persediaan, rasio keuangan, kinerja segmen, dan arus kas. Hasil penelitian menunjukkan terdapat strategi diversifikasi dimana akun persediaan pada kedua entitas lebih dari 97% dan 83% dari total persediaan PTPP dan WIKA merupakan kegiatan pengembangan property. Artinya hanya 3% dan 7% merupakan material konstruksi konvensional. Hal ini menunjukkan terdapat sumber pendapatan baru, namun juga meningkatkan risiko likuiditas dengan mengikat sebagian besar modal kerja pada aset properti yang perputarannya lambat. Secara komparatif, PTPP menunjukkan kemampuan manajemen arus kas yang lebih baik, sementara WIKA menghadapi tantangan likuiditas yang lebih signifikan, menyoroti bahwa efektivitas strategi ini sangat bergantung pada kemampuan perusahaan dalam mengelola siklus konversi kas.
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.
Juridical Analysis of The Role of The Investment Law in Promoting National Economic Growth and Stability Ibrahim, Muhamad Sidik Ajib; Malau, Parningotan; Salmah, Salmah; Silitonga, Christopher EF
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5306

Abstract

Investment plays a crucial role in promoting economic growth and maintaining national economic stability, especially in the context of globalization, which demands legal certainty and a conducive investment climate. This study is driven by the need to evaluate the effectiveness of Law Number 25 of 2007 concerning Investment as a legal instrument for strengthening the foundation of national economic development. The main issue examined is how the normative role of the Investment Law contributes to creating a healthy and sustainable investment climate. This research employs a normative juridical method using the statute approach and conceptual approach, focusing on the analysis of applicable regulations and relevant legal doctrines. The results of the study indicate that, normatively, the Investment Law provides legal certainty for investors. However, its implementation still faces several challenges, including regulatory overlap across sectors and weak institutional coordination. Therefore, regulatory harmonization and institutional strengthening are essential to ensure that the law effectively supports sustainable economic growth and national stability.
Criminal Act of Document Forgery Under Article 263 Paragraphs (1) and (2) of the Indonesian Penal Code Tedy Subrata; Suandi Suandi; Markuat Markuat; Salmah Salmah; Turija Turija; Chairul Aman
International Journal of Law and Society Vol. 2 No. 3 (2025): International Journal of Law and Society
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijls.v2i3.712

Abstract

Document forgery is a criminal offense that frequently occurs in society, despite being clearly regulated under Article 263 Paragraphs (1) and (2) of the Indonesian Penal Code (KUHP). This community service activity, conducted in Bantarpanjang Village, Tigaraksa District, Tangerang Regency, aims to raise public legal awareness regarding document forgery crimes. Through legal education sessions, the community was informed about the elements of documented forgery offenses, various forms of forgery, and the associated legal consequences, including imprisonment of up to six years. The program also emphasizes the importance of verifying the authenticity of documents used in legal and social transactions. The results showed high enthusiasm and participation from the community, along with an increase in their understanding of the importance of valid legal documents. Comprehensive evaluations were carried out to measure the effectiveness, sustainability, and impact of the program in enhancing community legal awareness.
Analisis Transaksi Kredit Pemilikan Rumah (KPR) Dalam Tinjauan Hukum Islam Di Bank Tabungan Negara Syariah Cirebon Ridwan, Mohammad; Rahmatunnisa, Frida Eka; Salmah, Salmah
Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 2 (2021): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The house is one of the primary needs for humans, in today's era because the house is an important part of a place to live or shelter for humans from exposure to sunlight and rain. This study aims to determine the analysis of the Home Ownership Credit (KPR) program transactions in the Islamic Law Review at Bank BTN Syariah Cirebon Branch. This research method uses qualitative research with a descriptive approach with data collection in this study using observation, interviews, documentation and data triangulation. The conclusion of this research is that housing loans (KPR) can be used by the wider community because KPR makes it easy for people who want to own a house at an affordable cost. KPR is provided by the government in collaboration with banks for people who do not have a home. Meanwhile, the analysis of housing ownership credit transactions (KPR) in Islamic banking in the review of Islamic law can be applied with a murabahah contract in accordance with sharia provisions. This murabahah contract provides a solution for people who want to own a house at an affordable cost through a financing mechanism facilitated by housing and banking developers to fulfill housing needs for the community. Abstrak Rumah merupakan salah satu kebutuhan primer bagi manusia, di era sekarang karena rumah menjadi bagian penting sebagai tempat tinggal atau hunian untuk berlindung bagi manusia dari terpaan sinar matahari dan hujan. Penelitian ini bertujuan untuk mengetahui analisis transaksi program Kredit Pemilikan Rumah (KPR) dalam Tinjauan Hukum Islam di Bank BTN Syariah Cabang Cirebon. Metode penelitian ini menggunakan penelitian kualitatif dengan pendekatan deskriptif dengan pengumpulan data dalam penelitian ini menggunakan obsevasi, wawancara, dokumentasi dan triangulasi data. Kesimpulan dari penelitian ini adalah bahwa Kredit Pemilikan Rumah (KPR) dapat dimanfaatkan oleh masyarakat luas karena KPR memberikan kemudahan bagi masyarakat yang ingin memiliki rumah denga biaya terjangkau. KPR disediakan oleh pemerintah yang bekerjasama dengan perbankan untuk masyarakat yang belum memiliki rumah. Sedangkan analisis transaksi kredit pemilikan rumah (KPR) pada perbankan syariah dalam tinjauan hukum islam dapat diterapkan dengan akad murabahah yang sesuai dengan ketetapan syariah. Akad murabahah ini memberikan solusi bagi masyarakat yang hendak memiliki rumah dengan biaya terjangkau melalui mekanisme pembiayaan yang difasilitasi oleh developer perumahan dan perbankan untuk pemenuhan kebutuhan rumah bagi masyarakat.
Pengembangan Komunitas Cerdas Melalui Koperasi RT RW Net Indonesia Berbasis Digital Economy 4.0 Andria, Fredi; Rahmi, Amelia; Salmah, Salmah; Tosida, Eneng Tita; Gunawan, Azzahra Ditri; Yusilawati, Alfadita Dwi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 1 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i1.4367

Abstract

Koperasi RT RW Net Indonesia semenjak pandemi mengalami penurunan jumlah anggota dari 20 menjadi 15 orang dan penurunan neraca keuangan. Ini disebabkan tingginya tunggakan anggota, munculnya konflik internal antara pengurus/anggota. Menurunnya jumlah desa pengguna jasa jaringan komputer dari 30 menjadi 8 desa. Koperasi belum mampu melindungi hak cipta produk anggotanya. Tujuan pengabdian: Meningkatkan kinerja koperasi melalui peningkatkan layanan dan kepercayaan anggota terhadap transparansi keuangan serta operasional. Wujud peningkatan kinerja berbasis teknologi digital economy 4.0 diharapkan akan mendorong koperasi menjadi booster pembangunan desa cerdas di Desa Tugubandung. Metode: 1) Rancang bangun Sistem Informasi Manajemen (SIM) operasional dan manajemen koperasi, 2) Rancang bangun Sistem Informasi Manajemen Keuangan Sederhana (SIMKeuS), 3) Pelatihan character-capacity building manajemen organisasi dan keuangan, 4) Pelatihan pendaftaran hak cipta. Hasil yang sudah dicapai: a) Tersedia aplikasi SIM operasional koperasi berbasis web melalui pendekatan System Rapid Prototyping, b) Tersedia applikasi SIMKeuS, c) Peningkatan character dan capacity building bidang strategi marketing UMKM dan Koperasi, d) Kemampuan membuat laporan keuangan sederhana, e) Kemampuan mendaftarkan HKI produk anggota koperasi.
FAITH IN FOREST: PERSEPSI GENERASI Z TERHADAP ECOTHEOLOGY DAN KEPEDULIAN LINGKUNGAN DALAM KONTEKS KEAGAMAAN Salmah, Salmah; Putri, Shella Aulia; Surawan, Surawan
Almarhalah: Jurnal Pendidikan Islam Vol. 9 No. 2 (2025): Almarhalah
Publisher : LPPM Sekolah Tinggi Ilmu Tarbiyah Al Marhalah Al Ulya Bekasi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38153/1m2me312

Abstract

The global environmental crisis, marked by climate change, deforestation, pollution, and the increasing frequency of natural disasters, requires stronger ecological awareness, particularly among younger generations. Generation Z, as digital natives, holds great potential to become agents of change in integrating religious values with ecological concern. This study aims to analyze Generation Z’s perception of ecotheology and environmental awareness in religious contexts. The method employed is a literature review with content analysis of eight scholarly articles discussing ecotheology, disaster theology, youth movements, Islamic education, and global spirituality perspectives. The findings reveal that Generation Z tends to adopt a more critical perspective on environmental issues compared to previous generations and is able to connect faith-based values with ecological practices through social movements, education, and digital platforms. The study concludes that Generation Z plays a crucial role in shaping ecotheological narratives that are both religious and adaptive to modern challenges, thereby fostering a Muslim generation that is religious, ecological, and prepared to face global environmental crises.
Co-Authors Alfatah, Ridwan Almuntaha, Eska Amalya A., Atiqah Amelia Rahmi Andi Maulana Ashabul Kahfi Bulkis Bulkis Chairul Aman Darlen Sikumbang Daviq Chairilsyah Desri Nengsih Devi Risma Dona Muin Eko Yuliyanto, Eko Eneng Tita Tosida Fitria Fatichatul Hidayah Fredi Andria Gunawan, Azzahra Ditri H, Hisran Hairiana, Rizky Halpiah, Halpiah Hamzah, Ibnu Khasman Khurniawan Hapzi Ali Hasnur, Hanifah Helmi Helmi Herdiyana, Herdiyana herdiyana, Herdiyana Heryana, Ade Hilda Hilda Hilwah Nora Hubaybah, Hubaybah Ibrahim, Muhamad Sidik Ajib Jaitun, Almas Kamal Hasuna Khalisa, Ighra Lia Amelia Lia Amelia Madalle Agil Malau, Parningotan Markuat Markuat Mohammad Ridwan Muhammad Aidil Muhammad Syukri Muin, Rahmawati Nur Hasanah Safei Nurdiana, Lizza Pramudiyanti Pramudiyanti Putra, Hery Astika Putri, Shella Aulia Rahmatullah Rahmatullah Rahmatunnisa, Frida Eka Ramadhani Alfin Habibie Rendang, Aden Sabarudin Sabarudin Sasongko, Sandi Wahyu Selvia, Vega Setiarno P., Luthfi Silitonga, Christopher EF Sri Hidayati Sri Hidayati st. Azizah Azizah Suandi Suandi Surawan, Surawan Tedy Subrata Turija Turija Vega Selvia wahyuni wahyuni Wardy Putra, Trisno Wusono Indarto Yetty Husnul Hayati Yusilawati, Alfadita Dwi