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All Journal Aksara: Jurnal Ilmu Pendidikan Nonformal Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat International Journal of Social Science juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Journal of Innovation Research and Knowledge Economic, Accounting Scientific Journal (CASH) Ulil Albab
Salihi Salihi
Program Studi Akuntansi STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Determination of Hotel Room Rental Rates during Low Season with the Break-Even Point Analysis Method at Aston Hotels International Rachmad Chartady; Salihi Salihi; Andres Putranta Sitepu; Bambang Sambodo
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2614

Abstract

This study aims to determine how much room rental rates at Aston Hotel Tanjungpinang during the low season in 2020 using the break-even point analysis method so that the company can increase the room occupancy rate during the low season and not experience business losses, the researcher determines the research subject where the selected resource persons are. have competence and in accordance with data needs, while the sampling technique used is purposive sampling. This research is a qualitative research, the types of data used in this study are secondary data and primary data, while the data collection techniques are obtained through observation, interviews and literature study.Break even point is a condition which indicates that the amount of revenue received by the company (total revenue) is equal to the amount of costs incurred by the company. To achieve a break-even point analysis, the minimum occupancy should reach 81.93% per month, the results calculation of the break-even point analysis or break event point rental rates for room rates with studio type of IDR 403,966, - then for the superior room type of IDR 449,179, -, deluxe room type of IDR 463,694-, the premier deluxe room type is IDR 566,727, - while the junior suite is IDR 566,727, - and the president suite of IDR 750,087, -
Analisis Akuntabilitas Laporan Pertanggungjawaban Dalam Pengelolaan Dana Bop Paud Pada Pemerintah Kota Tanjungpinang Nurfitri Zulaika; Mayang Lestari; Budi Zulfachri; Andres Putranta Sitepu; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1325-1334.2022

Abstract

The purpose of this study is to find out how the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds and to determine whether the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds is accountable in accordance with applicable regulations. This research belongs to the type of qualitative research, namely research conducted by analyzing all the data used to determine the accountability of accountability reports in managing PAUD BOP funds at the Tanjungpinang City Government. The data used in this study are primary and secondary data. Data collection techniques used in this research are literature study, observation, interviews, and documentation. The data analysis used is qualitative analysis. The results showed that (1) the provision of PAUD BOP funds was in accordance with the BOP PAUD technical guidelines, (2) there were still some schools that did not follow the requirements in the PAUD BOP technical instructions to upload the number of students at the Dapo of PAUD Dikmas, (3) the allocation and the distribution of BOP PAUD funds is in accordance with the BOP PAUD technical instructions, (4) the use of PAUD BOP funds is in accordance with the BOP PAUD technical guidelines, (5) the reporting of PAUD BOP funds is not in accordance with the technical instructions because there are still PAUD institutions that are late in reporting accountability reports.
Analisis Kinerja Laporan Keuangan Perusahaan Berdasarkan Economic Value Added (EVA) Budi Zulfachri; M. Syafnur; Nurfitri Zulaika; M. Isa Alamsyahbana; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1309-1324.2022

Abstract

Covid-19 has an impact on various fields, especially the economic sector, where offices and some industries are prohibited from operating so that companies will lack capital due to declining sales and investors are hesitant to invest. So the company must be optimal in managing finances so that the company can continue to operate. In addition, companies must also pay attention to financial performance reports to attract investors to invest their capital. The purpose of this study was to examine the financial performance of PT Erajaya Swasembada Tbk using the Economic Value Added (EVA) method during the period 2016 – 2020. The data collection technique used in this study was the documentation method by looking at the financial statements and general description of PT Erajaya Swasembada Tbk. The results obtained from the analysis of financial performance based on the Economic Value Added at PT Erajaya Swasembada Tbk for the 2016-2020 period show a positive EVA, meaning that management has succeeded in creating economic value Added for the company so that the company can fulfil its obligations to investors and other funders.
PENERAPAN SAK-EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA TOKO TJOANG BUNG KOTA TANJUNGPINANG Meidi Yanto; Dhea Amanda Aulia Putri; Elvina Elvina; Melisa Melisa; Fauzi Fauzi; Novi Chandra Saputra; Muhammad Isa Alamsyahbana; Hasnarika Hasnarika; Salihi Salihi
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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

Abstract

Saat ini perkembangan bisnis di Indonesia sangat berkembang pesat. Saat ini salah satu jenis bisnis yang sangat berkembang pesat di Indonesia yaitu Usaha Mikro, Kecil, dan Menengah (UMKM)[1]. UMKM memiliki peran penting bagi perekonomian Indonesia karena memberikan sumbangan signifikan khususnya dalam pembentukan produk domestik bruto dan penyerapan tenaga kerja [2]. UMKM juga dipercaya memiliki ketahanan ekonomi yang tinggi sehingga dapat menjadi penopang bagi stabilitas sistem keuangan dan perekonomian. SAK EMKM adalah standar akuntansi keuangan yang dapat digunakan oleh entitas yang memenuhi definisi pelaku usaha UMKM [3]. Dari hasil penelitian yang dilakukan pada toko Tjoang Bung, terlihat bahwa pemilik tidak melakukan pencatatan laporan keuangan. Pemilik hanya menghitung kas masuk dan kas keluar secara kasar,serta memperkirakan modal yang ia miliki dapat diputar kembali untuk terus menjalani usahanya.
PENGARUH KECERDASAN EMOSIONAL KARYAWAN TERHADAP KEPUASAN NASABAH Salihi Salihi; M Syafnur; Armansyah Armansyah
Journal of Innovation Research and Knowledge Vol. 2 No. 10: Maret 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i10.5230

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional karyawan terhadap kepuasan nasabah pada Koperasi ADM Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. sampel yang digunakan 91 responden. Dengan menggunakan teknik slovin yang di ambil dari jumlah populasi. Pengumpulan data dilakukan dengan penyebaran kuesioner dan studi pustaka dan teknik analisis data yang digunakan adalah analisis regresi linear sederhana dengan menggunakan uji parsial (uji t) dan uji koefisien determinasi (R). Hasil penelitian menunjukkan dengan nilai perbandingan thitung dan ttabel menunjukkan thitung > ttabel (6,051 > 1,66216) dan nilai signifikan lebih kecil dari 0.05 (0,001<0,05). Dapat disimpulkan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kepuasan nasabah.
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAP 07 PADA DINAS PEKERJAAN UMUM, PENATAAN RUANG DAN PERTANAHAN Salihi Salihi; Raja Henitia Shafitri
Journal of Innovation Research and Knowledge Vol. 2 No. 10: Maret 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i10.5235

Abstract

Tujuan penelitian untuk mengetahui Pengungkapan Laporan keuangan Aset tetap menurut Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau. Untuk menganalisis Pengungkapan Laporan keuangan Aset tetap Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau apakah sudah sesuai dengan Standar Akuntansi Pemerintahan (SAP) 07. Metode yang digunakan dalam penelitian ini adalah kualitatif, dengan Teknik pengambilan data dokumentasi dan obeservasi, objek penelitian ini adalah Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau. Manfaat dari penelitian ini adalah untuk memberikan informasi mengenai penerapan akuntansi aset tetap berdasar PSAP 07. Hasil penelitian ini adalah pengungkapan aset tetap di Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau, disajikan pada neraca, CALK dan kartu inventaris barang, hal ini sudah sesuai dengan PSAP 07. Dapat disimpulkan bahwa pengungkapan aset tetap Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan Provinsi Kepulauan Riau sudah sesuai dengan PSAP 07, secara keseluruhan pengungkapan aset tetap disajikan pada neraca dan catatan atas laporan keuangan (CALK) dan di jelaskan dengan rincian atau pos-pos laporan keuangan. Pengolahan pengakuan aset tetap sudah dilakukan secara terkomputerisasi dan keterangan lebih lengkap pengungkapan aset tetap di sajikan pada kartu inventaris barang.
PENGARUH PENERAPAN METODE COOPERATIVE LEARNING DAN CASE BASED LEARNING TERKAIT PEMAHAMAN MAHASISWA PADA PEMBELAJARAN AKUNTANSI KEPERILAKUAN Salihi Salihi; Viona Rosilia
Journal of Innovation Research and Knowledge Vol. 2 No. 10: Maret 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i10.5236

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan metode Cooperative Learning dan Case Based Learning terkait pemahaman mahasiswa STIE Pembangunan Tanjungpinang pada pembelajaran Akuntansi Keperilakuan. Penelitian ini menggunakan sampel sebanyak 141 orang responden dengan menggunakan teknik sampel non-probability yaitu purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Objek penelitian ini adalah mahasiswa STIE Pembangunan Tanjungpinang. Pengumpulan data dilakukan dengan dua cara, yaitu penelitian kepustakaan dan penelitian lapangan. Dimana responden mengisi kuesioner sebanyak 11 butir pernyataan yang berkaitan dengan variabel diukur. Berdasarkan perhitungan nilai t Hitung sebesar 4,365 > t Tabel 1,977 dan nilai signifikansi (Sig.) 0,000 < 0,05. Maka Cooperative Learning berpengaruh terhadap pemahaman mahasiswa pada pembelajaran akuntansi keperilakuan. Nilai t Hitung sebesar 2,991 > t Tabel 1,977 dan nilai signifikansi (Sig.) 0,000 < 0,05. Maka penerapan Case Based Learning berpengaruh terhadap pemahaman mahasiswa pada pembelajaran akuntansi keperilakuan. Dan hasil uji koefisien determinasi untuk keseluruhan variabel didapat nilai R² yang diperoleh sebesar 0,357 yang menunjukkan bahwa Pemahaman Mahasiswa Terkait Pembelajaran Akuntansi Keperilakuan (Y) dipengaruhi oleh variabel Cooperative Learning (X1) dan Case Based Learning (X2) sebesar 35,7% dan sisanya 64,3% dipengaruhi oleh variabel lainnya tidak diteliti dengan penelitian ini.
THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY Rachmad Chartady; Sri Kurnia; Charly Marlinda; Salihi Salihi; Andres Putranta Sitepu
International Journal of Social Science Vol. 3 No. 1: Juni 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i1.5753

Abstract

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence.
ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA PERCETAKAN DI TANJUNGPINANG (STUDI KASUS CV. BINTAN AZIZI) Salihi Salihi; Nurlina Azis; Hasnarika
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5777

Abstract

The purpose of this study was to determine the financial performance of CV. Bintan Azizi in the period 2019-2021 which is seen based on profitability ratios and activity ratios as well as performance assessments based on Kasmir industry standards (2015). The method used in this research is qualitative method. The object of the research is the financial statements of CV. Bintan Azizi. The type of data used in this research is secondary data and the data collection technique in this study is to use the interview method and the library method. The results of this study indicate that CV. Bintan Azizi when viewed from the gross profit margin is said to be very good because the average value of 62% is above the industry standard, from the net profit margin it is said to be very good because the average value of 39% is above the industry standard and the return on investment is also said to be good because the average value is 26% which is still in the good category of industry standards. Meanwhile, based on the activity ratio, CV. Bintan Azizi has not been able to manage its assets, it can be seen from the highest average receivable turnover of only 5 times which is far below the industry standard, from inventory turnover the average value is only 1 time which is far below the industry standard and for total assets turnover is said to be sufficient because the average value is 1 times which is close to the industry standard. It can be concluded that the profitability ratios and activity ratios are very helpful for companies to be able to find out how the company's financial performance is, and can also find out the use of resources and control costs used as well as effective and efficient sales levels
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PEMERINTAH DAERAH PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BINTAN Salihi Salihi; Ignasius Ridwan Hutauruk; Hasnarika
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 6: Mei 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v2i6.5778

Abstract

The purpose of this research was to determine the effect of accountability and transparency on local government performance in the Regional Work Units (SKPD) of Bintan Regency. The method used in this research is quantitative associative method. Respondents in this study were sub-district employees in Bintan Regency as many as 39 people. Methods of data collection is done by using a questionnaire. The data analysis method used in this study is multiple linear regression using SPSS Ver.25. The conclusions obtained indicate that accountability and transparency affect the performance of local governments. The better the accountability and transparency implemented by Bintan Regency, the better the performance of the local government. The results of the discussion show that there is a partial and simultaneous influence between accountability and transparency on local government performance. This explains that accountability and transparency have succeeded in increasing the performance of local governments with a value of 41.6%.
Co-Authors Abdul Basyid Adelya Dwi Furbani Afriyadi Alya Ningsih Bailey Annisa Rahmah Niami Armansyah Armansyah Aulia Dewi Gizta Budi Zulfachri Charly Marlinda Chartady, Rachmad Dhea Amanda Aulia Putri Dini Dini Elvina Elvina Evita Sandra fauzi Fazira Aulia Hasnarika, Hasnarika Ignasius Ridwan Hutauruk Josephine Adrianata M Syafnur M. Fachri Riauan M. Iqbal Sesaria M. Isa Alamsyahbana Mayang Lestari Melia Yolanda Melisa Melisa Muhammad Isa Alamsyahbana Mutiara Adinda Febrian Novi Chandra Saputra Nurfitri Zulaika Nurlina Azis Priti Ramdini Syafitri Ragitha Septhi Pratiwi Raja Henitia Shafitri Ranat Mulia Pardede Ranti Utami Sambodo, Bambang Sitepu, Andres Putranta Siti Melisa Sri Kurnia Sri Rahayu Delsya Tommy Munaf Vanisa Meifari Vina Amalia Putri Viona Rosilia Yanto, Meidi Yogi Saputra Yusrizal Yusrizal