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<![CDATA[PERANCANGAN SISTEM INFORMASI HARGA POKOK PRODUKSI DENGAN METODE BIAYA ACTIVITY BASED COST SYSTEM PADA PT. ASELI DAGADU DJOGDJA ]]>
<![CDATA[Pangestuti, Dinik Fitri Rahajeng]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v6i1.7873
<![CDATA[Rapid development of information technology and business realizes companies to put information as the major need. A good information system will help decision maker to run their duties faster, more quickly and more accurately. A good accounting information system can be used also to arrange the using of economical resaources had by companies to be more efficient and effective. In manufacture industries, have many varieties costing method to apply. ABC System is one of the costing calculation alternative which is relatively proper for manufacture industries having a relatively high diversity of product. Thus, to implement ABC system in manufacture industries will be complicate, in order it needs a tool to support the decision. Designing information system will give solution to the problem. This research use FAST (Framework for the Application of System Thinking) methodology promoted by Bentley and Whitten in their book title is System Analysis and Design for Global Enterprises to design productioninformation system. By designing production information system will give information of cost of goods manufactured with ABC System approach and another important thing to help in the making desicion and give the optimal serving to customer.]]>
<![CDATA[Penentuan Tarif Layanan Kesehatan Gigi dan Mulut dengan Metode Activity Based Cost System ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>;
<![CDATA[Indah Purbasari]]>
<![CDATA[ Surya Medika: Jurnal Ilmiah Ilmu Keperawatan dan Ilmu Kesehatan Masyarakat Vol 14, No 2 (2019) ]]>
Publisher : <![CDATA[STIKes Surya Global Yogyakarta ]]>
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DOI: 10.32504/sm.v14i2.128
<![CDATA[Background: The result of the morbidity report at 2001, shown that dental and oral health in Indonesia is still become public complaint, it is around 60%, such as dental caries and periodontal disease. Dental public health effort to date has yet to be run with optimal due to various constraints, including: limitations of the power, the means of operating costs as well as social and economic conditions of society. Considering these constraints have developed a model of services in the form of a layered service (level of care) according to existing resources, in the form of Primary Health Care (PHC). But this time the tariff is determined by hospitals, especially the private hospitals are still considered high by most of society. In determining the cost of products as the basis for determining the price of the hospital sometimes still use traditional accounting systems that pricing anyway no longer reflects the activity because of the many categories that are not direct. The main difference between the calculation of the product cost of goods of traditional cost accounting by activity-based costing is the amount of cost driver (trigger) is used. In the determination of cost of products with activity-based costing uses the cost drivers in the sum more than in traditional cost accounting systems that use only one or two cost drivers based on the unit.Objective: To determine the differences between determination of dental and oral health service tariff by using Activity Based Cost System and traditional method.Methods: This research was a case study research and how to collect data from the financial reporting RSUD Panembahan Senopati Bantul about patient visits for examination in dental health polyclinic. Results: The results of this research were the determination of the tariff model of oral health services by using Activity-Based Cost systems, as well as a comparison between traditional fare tariffs and tariff system for Activity Based Cost System. Keywords: tariff, dental and oral health, Primary Health Care, activity based costing, cost driver.]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI HARGA POKOK PRODUKSI DENGAN METODE BIAYA ACTIVITY BASED COST SYSTEM PADA PT. ASELI DAGADU DJOGDJA ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v6i1.7873
<![CDATA[Rapid development of information technology and business realizes companies to put information as the major need. A good information system will help decision maker to run their duties faster, more quickly and more accurately. A good accounting information system can be used also to arrange the using of economical resaources had by companies to be more efficient and effective. In manufacture industries, have many varieties costing method to apply. ABC System is one of the costing calculation alternative which is relatively proper for manufacture industries having a relatively high diversity of product. Thus, to implement ABC system in manufacture industries will be complicate, in order it needs a tool to support the decision. Designing information system will give solution to the problem. This research use FAST (Framework for the Application of System Thinking) methodology promoted by Bentley and Whitten in their book title is System Analysis and Design for Global Enterprises to design productioninformation system. By designing production information system will give information of cost of goods manufactured with ABC System approach and another important thing to help in the making desicion and give the optimal serving to customer.]]>
<![CDATA[Pengaruh Pengamalan Dzikir Asmaa-ul Husna terhadap Peningkatan Kinerja Karyawan pada Industri Manufaktur di Yogyakarta Tahun 2016 ]]>
<![CDATA[Dinik Fitri Rahajeng]]>
<![CDATA[ AL-QARDH Vol 2, No 2 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v2i2.829
<![CDATA[Permasalahan kinerja merupakan permasalahan yang banyak diteliti karena kinerja merupakan aspek yang paling penting di dalam keberlangsungan suatu organisasi. Karyawan membolos, pemborosan sumber daya, penggelapan uang, rasa bosan dan malas merupakan permasalahan kinerja yang harus dicari tahu penyebab dan solusinya. Asmaa-ul Husnaa merupakan pintu rahasia terbukanya ilmu-ilmu Alloh, yang akan menuntun kita menuju jalan yang dikehendaki-Nya. Jika pengamalan dan pemahaman Asmaa-ul Husnaa ini diterapkan di dalam pekerjaan maka karyawan akan memiliki kinerja yang unggul dengan cara pengamalan sesuai dengan syarat dan ketentuan seperti yang diajarkan para ulama.Penelitian ini bertujuan untuk memberikan alternatif solusi bagaimana melakukan pembinaan kepada karyawan secara mendasar dengan dzikir Asmaul Husna sehingga kinerja karyawan akan terus meningkat dari waktu ke waktu seiring dengan peningkatan ketulusan bekerja karena Alloh, merasa selalu diawasi Alloh dan kedekatan dengan Alloh yang melahirkan rasa ketenteraman hati dan merasa cukup dengan apa yang dimiliki karena limpahan rahmat dan ampunan.Penelitian ini merupakan jenis penelitian eksplanatori atau penelitian pengujian hipotesis, penelitian ini bertujuan untuk menjelaskan macam hubungan tertentu, pengaruh, atau menetapkan perbedaan antar kelompok atau independensi dari dua atau lebih dalam suatu objek yang diteliti. Data dikumpulkan dengan metode eksperimen yaitu melakukan intervensi terhadap subjek penelitian melalui pengamalan dzikir, kemudian melakukan pengukuran dan observasi pasca pengamalan secara rutin untuk mengatahui pengaruhnya terhadap kinerja karyawan. ]]>
<![CDATA[WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>;
<![CDATA[Arum Puspita Wardhani]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v1i1.64
<![CDATA[Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.]]>
<![CDATA[Asmaa-Ul Husna Commitment Performance Index untuk Performance Appraisal dan Manajemen Kinerja (Kajian Kritis Skema Appraisal) ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>
<![CDATA[ Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 17 No. 2 (2017) ]]>
Publisher : <![CDATA[UIN Sunan Kalijaga ]]>
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DOI: 10.14421/aplikasia.v17i2.1381
<![CDATA[Performance problem is a problem that is many researched because the performance is the most critical aspect in the sustainability of an organization. Employees ditching, waste of resources, embezzlement, boredom and lazy is a performance problem that must be sought out the causes and solutions. Asmaa-ul Husnaa is believed as the secret door to open the sciences of Allah, which will lead us down the Alloh pathway. If the practice and understanding of Asmaa-ul Husnaa applied in employment, the employee will have a great performance by way according to the terms and conditions as taught by ulama. This study aims to provide an alternative solution on how to provide guidance to employees fundamentally with Asmaaul Husna dhikr so that the employee's performance will continue to increase over time in line with increasing sincerity to work for Allah, was always supervised Allah and closeness to Allah who gave birth peace and fullfilness because of an abundance of grace and forgiveness. The study design was descriptive quatitative research by experiment method that intervention in the research subjects through the practice of dhikr, then take measurements and observations post-practice routine to know the influence on employee performance. Expected results of the research can be a book so it can be an alternative solution to the problems faced by the company's performance. This research found that Asmaa-ul Husna Dhikr has a significant effect on performance. This research also produced a measuring tool for assessing the performance based on Asmaa-ul Husna.[Permasalahan kinerja merupakan permasalahan yang banyak diteliti karena kinerja merupakan aspek yang paling penting di dalam keberlangsungan suatu organisasi. Karyawan membolos, pemborosan sumber daya, penggelapan uang, rasa bosan dan malas merupakan permasalahan kinerja yang harus dicari tahu penyebab dan solusinya. Asmaa-ul Husnaa merupakan pintu rahasia terbukanya ilmu-ilmu Alloh, yang akan menuntun kita menuju jalan yang dikehendaki-Nya. Jika pengamalan dan pemahaman Asmaa-ul Husnaa ini diterapkan di dalam pekerjaan maka karyawan akan memiliki kinerja yang unggul dengan cara pengamalan sesuai dengan syarat dan ketentuan seperti yang diajarkan para ulama. Penelitian ini bertujuan untuk memberikan alternatif solusi bagaimana melakukan pembinaan kepada karyawan secara mendasar dengan dzikir Asmaul Husna sehingga kinerja karyawan akan terus meningkat dari waktu ke waktu seiring dengan peningkatan ketulusan bekerja karena Alloh, merasa selalu diawasi Alloh dan kedekatan dengan Alloh yang melahirkan rasa ketenteraman hati dan merasa cukup dengan apa yang dimiliki karena limpahan rahmat dan ampunan. Desain penelitian adalah penelitian deskriptif kuantitatif dengan metode eksperimen yaitu melakukan intervensi terhadap subjek penelitian melalui pengamalan dzikir, kemudian melakukan pengukuran dan observasi pasca pengamalan secara rutin untuk mengatahui pengaruhnya terhadap kinerja karyawan. Dari penelitian yang dilakukan dapat disimpulkan bahwa dzikir Asmaa-ul Husna berpengaruh secara signifikan terhadap kinerja. Penelitian ini juga menghasilkan suatu alat ukur untuk menilai kinerja berbasis Asmaa-ul Husna.]]]>
<![CDATA[Desain Pembekalan Enterpreneurship bagi Warga Binaan Pemasyarakatan pada Fase Pra Asimilasi Berbasis Asmaa-ul Husna (Studi Kasus di Lembaga Pemasyarakatan Perempuan Kelas IIA Wirogunan Yogyakarta) ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>
<![CDATA[ Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 19 No. 1 (2019) ]]>
Publisher : <![CDATA[UIN Sunan Kalijaga ]]>
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DOI: 10.14421/aplikasia.v19i1.1909
<![CDATA[Abstrak. Penjara merupakan tempat yang memiliki konotasi sangat negatif di masyarakat. Orang-orang yang pernah menjalani kehidupan di penjara mayoritas mendapatkan pandangan miring di masyarakat. Kondisi ini menyebabkan penurunan konsep diri sehingga mantan Warga Binaan Pemasyarakatan (WBP) akan mengalami kendala sosial ketika kembali ke masyarakat pasca hukuman. Maka dari itu perlu adanya pembekalan yang mampu memberikan spirit bagi WBP agar memiliki lifeskill yang memadai. Metode pembelajaran tersebut telah ada di dalam Al Qur’an, yaitu “Bacalah dengan (menyebut) nama Tuhanmu yang menciptakan, Dia telah menciptakan manusia dari segumpal darah. Bacalah, dan Tuhanmulah Yang Maha Mulia, yang mengajarkan manusia dengan pena. Dia mengajarkan kepada manusia apa yang tidak diketahuinya.” (Q.S Al ‘Alaq : 1-5). Ayat ini merupakan ayat yang pertama kali diturunkan kepada Rasululloh SAW, yang merupakan pertanda bahwa beliau merupakan insan yang dipilih untuk mengemban tugas kerasulan, yaitu membawa pesan kerahmatan bagi seluruh alam (rahmatan lil alamin). Tujuan Penelitian: Penelitian ini bertujuan menggali, membina dan mengembangkan potensi para Warga Binaan Pemasyarakatan (WBP) dengan memberikan treatment untuk membangkitkan kesadaran diri dan kepribadian positif dengan cara dzikir Asmaa-ul Husna. Metode Penelitian: Metode penelitian yang digunakan adalah penelitian mixed methode dengan pendekatan community based action research. Data yang dikumpulkan berupa data kuantitatif dan kualitatif. Untuk data kuantitatif diolah dengan menggunakan Paired Sample T-Test, sedangkan data kualitatif akan memperkuat hasil pengujian secara kuantitatif. Hasil: Penelitian ini menunjukkan hasil bahwa terjadi perubahan yang signifikan pada karakter enterpreneurship, ketenangan hati dan well being sebelum dan sesudah mengikuti program.]]>
<![CDATA[DISCOVER THE BEAUTY AND THE ECONOMICS VALUE OF SAPTOSARI ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>;
<![CDATA[Arum Nur Afifah]]>;
<![CDATA[Wigati Restu Rahayu]]>
<![CDATA[ Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 20 No. 1 (2020) ]]>
Publisher : <![CDATA[UIN Sunan Kalijaga ]]>
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DOI: 10.14421/aplikasia.v20i1.2358
<![CDATA[Saptosari merupakan kecamatan yang terletak di kabupaten Gunungkidul propinsi DIY. Kecamatan Saptosari memiliki potensi alam yaitu pantai yang dapat dikembangkan menjadi objek wisata. Namun untuk mengembangkan wilayah terebut menjadi objek wisata diperlukan beberapa infratruktur termasuk diantaranya pusat oleh-oleh dan kesenian tradisional. Untuk itu perlu dilakukan pembinaan terhadap masyarakat setempat agar memiliki jiwa entrepreneurship dan skill untuk mengembangkan produk agar dapat mendukung dan mengembangkan potensi yang ada. Kegiatan pemberdayaan masyarakat dilakukan selama kurun waktu dua bulan dengan beberapa tahap pemberdayaan diawali dengan Focus Group Discussion untuk merumuskan tindakan bersama, kemudian pelatihan pembuatan produk dan pertanian terpadu, pelatihan marketing kemudian ditutup dengan festival yang sekaligus menjadi acara pembukaan wisata pantai Nguyahan di Saptosari. Hasil dari kegiatan pemberdayaan tersebut adalah terwujudnya produk daerah, meningkatnya hasil panen singkong dan terbukanya daerah wisata baru.]]>
<![CDATA[“Sekolah Pasar” as an Effort to Revitalize Traditional Markets Become a Source of Economy and Learning Resources ]]>
<![CDATA[Fitri Atur Arum]]>;
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>;
<![CDATA[Mun Yah Zahiroh]]>;
<![CDATA[Hasan Al Banna]]>
<![CDATA[ Journal of Islamic Economy and Community Engagement Vol. 2 No. 1 (2021) ]]>
Publisher : <![CDATA[Journal of Islamic Economy and Community Engagement ]]>
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<![CDATA[This study aims to find the best model to revitalize the market. The model designed in this study is expected to maintain the existence of traditional markets, improve technical and managerial human resource capabilities in managing markets, and achieve economic independence for traders. The method used in this research is Community Based Action Research, involving all stakeholders in the market which are packaged in the form of “Sekolah Pasar”. This method is carried out so that the model designed is the result of the elaboration and optimization of assets owned by the market in the form of physical assets, cultural assets, philosophical assets and assets in the form of skills. The result of this research is the design of a traditional market model that is in accordance with the potential of the market. The by-product of this research is an increase in the literacy and skills of market traders, traditional market curricula and value chain networks for markets.Keywords: Market School; Traditional Market; Market Revitalization]]>
<![CDATA[INTEGRATION INTERCONNECTION OF ISLAMIC AUDITING LEARNING MODEL IN 4.0 ERA ]]>
<![CDATA[Dinik Fitri Rahajeng Pangestuti]]>
<![CDATA[ Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 3 No 2 (2019): JESKaPe Vol. 3 No. 2 July-December 2019 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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DOI: 10.52490/jeskape.v3i2.388
<![CDATA[Auditor is an important profession in the business world. One of the auditor duties is to issue the opinion of financial statements. The opinion that was issued by the auditor becomes a guarantee on the fairness of the financial statements of the company. Auditors as independent parties have the obligation to check the financial statements of the client's company. In carrying out its duties, an auditor must adhere to the established professional standards and ethics. However, offence committed by the auditor towards the audit standards and ethics still occur. It can be viewed audit scandal histories, it is important to improve the auditing-learning process in campus. Campus as centre of knowledge is not only to educate a competent auditor but also to educate the morality of auditor. This research is qualitative research which uses action research methodology. The data is taken in real learning cases in auditing class then constructing the existing rules in learning, standard output of auditor and Al Qur’an rules to become a learning model. Other datas are taken by interviewing the experts to confirm about the model. The result of this research is auditing-learning model that is able to be applied in auditing class.]]>
