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Analisis Rasio Aktivitas Operasi sebagai Alat Pengukur Kinerja Operasional: Studi Kasus pada PT Garudafood Tahun 2024 Joni Hendra K; Riha Datul Aisyah; Santi Santi; Tira Reseki Pajriani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4060

Abstract

This study aims to analyze the operating activity ratio as a means of measuring operational performance at PT Garuda Food in 2024. Operational performance is an important indicator in assessing the effectiveness and efficiency of the company in carrying out its business activities. The activity ratios used in this study include Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Cost To Sales Ratio, Operating Expenses To Sales Ratio, General Expenses To Sales Ratio and Selling Expenses To Sales Ratio. The method used is descriptive qualitative method with a case study approach, where the data analyzed comes from the financial statements of PT Garuda Food in 2024. The results showed that Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Cost To Sales Ratio, Operating Expenses To Sales Ratio, General Expenses To Sales Ratio and Selling Expenses To Sales Ratio have increased compared to the previous year, which indicates improvements in operational efficiency. Meanwhile, the accounts receivable turnover ratio still shows a relatively low number, which indicates the need for increased effectiveness in managing business loans. Overall, the operating activity ratio can be used as an effective tool to rotate and improve the company's operational operations.
Analisis Tradisi Betimbang Anak Usia Dini Lahir Bulan Safar di Kapuas Hulu Santi Santi; Diana Diana; Iin Maulina
Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan Vol. 2 No. 1 (2025): Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/paud.v2i1.155

Abstract

Tradition betimbang is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved today by the local community. Betimbang tradition is a traditional ceremony performed for children born in the month of Safar. This tradition has been carried out for generations and is still preserved to this day by the local community. This research aims to analyze the contribution of local culture in early childhood learning as a character development effort. Local culture has an important role in shaping children's identity and character from an early age. The used study methodology is descriptive qualitative, using data gathering approaches such as in-depth interviews and documentation. The findings indicated that the betimbang custom is still practiced by the population of Tanjung Intan Village as a hereditary cultural legacy. This ritual is observed for children born in the month of Safar, since this month is seen undesirable. The betimbang ritual procession encompasses the phases of begansai, buang-buang, fresh flour preparation, weighing the kid with apam cake, and hair cutting. The community believes that this custom may deter youngsters from misconduct and adversity. Researchers discovered that this practice cannot serve as the only metric for children's character development; it must be supplemented by effective parenting from guardians. The betimbang tradition embodies religious principles and communal cooperation that is upheld by the local community
ANALISIS KEBIJAKAN PENDIDIKAN TERKAIT PENERAPAN MUATAN LOKAL DAN KETERAMPILAN SEBAGAI MATA PELAJARAN Sugianti Sugianti; Santi Santi; Rositah Rositah
JURNAL MAPPESONA Vol. 3 No. 1 (2020)
Publisher : Institusi Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/mappesona.v3i1.828

Abstract

Local content is one of the most important elements for education in Indonesia. Lokalcontent is a set of plans and arrangements regarding the objekctives, content, and learningmaterials compiled by education units according to the diversity of the potential of eachregion. This study is aimed to know: (1) Analisis of local content education policies in thecurriculum. (2) Teacher involvement in the application of local cantent and skills assubjects. The research method used in this study is a qualitative method with a descriptiveapproach to the study of documents/texts. Result of this study shows that:(1) Educationpolicy analysis becomes very important in the application of local content because itis supported by the curriculum. (2) The role of the teacher in the education systemholds full responsibility in the implementation of education for the success of theirstudents so that teacher involvement is important in the application of local contentand subject skills.
PENERAPAN AKAD AKUNTANSI SYARIAH PADA PT BANK TABUNGAN NEGARA (BTN) SYARIAH DALAM PENGELOLAAN PEMBIAYAAN Muammar Khaddafi; Santi Santi; Lisa Nurhasanah; Nur Rahma Alfani; Riska Amanda; Kairatun Nabila; Ita Afriani
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini mengkaji penerapan akad akuntansi syariah pada PT Bank Tabungan Negara (BTN) Syariah dalam pengelolaan pembiayaan. Kajian difokuskan pada implementasi prinsip syariah, penerapan akad pembiayaan, serta mekanisme pencatatan akuntansi berdasarkan standar akuntansi syariah yang berlaku seperti PSAK Syariah dan standar AAOIFI. BTN Syariah menerapkan berbagai jenis akad pembiayaan, di antaranya murabahah, musyarakah mutanaqisah, mudharabah, dan ijarah, terutama pada produk pembiayaan perumahan dan pembiayaan usaha. Metode pembahasan dilakukan dengan pendekatan deskriptif kualitatif melalui penguraian landasan teori, karakteristik akad, serta mekanisme pembiayaan di BTN Syariah mulai dari analisis kelayakan, penentuan akad, penetapan margin atau bagi hasil, hingga proses pembukuan dan pelaporan keuangan. Hasil kajian menunjukkan bahwa penerapan akuntansi syariah di BTN Syariah telah berjalan sesuai prinsip syariah dan ketentuan fatwa DSN-MUI, meskipun masih terdapat tantangan seperti risiko pembiayaan bermasalah, kompleksitas pencatatan akuntansi akad, dan keterbatasan pemahaman nasabah serta SDM internal. Penelitian ini merekomendasikan digitalisasi proses akad, peningkatan kompetensi SDM, penguatan sistem pelaporan, serta inovasi produk pembiayaan sebagai langkah untuk mengoptimalkan penerapan akuntansi syariah ke depannya.