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Analisis Perputaran Kas, Piutang Dan Persediaan Pada Usaha Berlian Pak Suhaimi Di Tenggarong Ulfah, Siti; Palinggi, Yonathan; Erwinsyah, Erwinsyah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i2.689

Abstract

Abstract:The purpose of this study was to determine and assess the level of cash turnover, accounts receivable and inventories in Pak Suhaimi's diamond business in Tenggarong for the period of 2016 - 2018.The average cash generated by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 23,777,050, in 2017 is Rp. 28,400,000 increased by Rp. 4,622,950 (19.4%) and average cash in 2018 amounting to Rp. 26,000,000 or decreased by Rp. 2,400,000 (8.4%). Cash turnover generated in 2016 amounted to 7.62, in 2017 decreased by 7.28 times and cash turnover in 2018 amounted to 6.63 times or decreased by 0.65 times. The cash turnover period generated in 2016 for 47 days, in 2017 is 49 days and the cash turnover period in 2018 is 54 days or 5 days longer.The average receivables generated at the Pak Suhaimi Diamond Business in Tenggarong in 2016 amounted to Rp. 23,830,000, in 2017 Rp. 36,805,000 or an increase of Rp. 12,975,000 (54.4%) and the average receivables in 2018 were Rp. 34,125,000 or decreased by Rp. 2,680,000 (7.2%) Receivables turnover generated in 2016 amounted to 7.60, in 2017 amounted to 5.61 times and accounts receivable turnover in 2018 was down by 5.05 times or decreased by 0.56 times. Receivables turnover period generated in 2016 for 47 days, in 2017 amounted to 64 days and receivables turnover in 2017 amounted to 71 days or 7 days later.The average inventory produced by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 26,000,000, in 2017 in the amount of Rp. 21,550,000 or down Rp. 4,450,000 (17.1%) and the average inventory in 2018 of Rp. 24,850,000 or increase to Rp. 3,300,000 (15.3%). Inventory turnover generated in 2016 amounted to 6.97, in 2017 amounted to 9.59 times and inventory turnover in 2018 amounted to 6.94 times or decreased by 2.65 times. Inventory turnover period generated in 2016 for 52 days, in 2017 amounted to 38 days and inventory turnover period in 2018 amounted to 52 days or no later than 14 daysBased on the analysis and discussion above, we can see that cash turnover, accounts receivable turnover and inventory turnover of Pak Suhaimi Diamond Business in Tenggarong in 2018 decreased when compared with the previous year 2017 and 2016. So that the proposed hypothesis was accepted because it was proven correctKeywords: Cash Turnover, Receivables, Inventory
Persepsi Petani Terhadap Kinerja Penyuluh Pertanian di Kecamatan Cimanggu Kabupaten Sukabumi Ulfah, Siti
Jurnal Agribisnis dan Pembangunan Pertanian (JAPP) Vol. 3 No. 1 (2025): Vol 3 No 1 (2025)
Publisher : Program Studi Agribisnis, Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/7vsjvk95

Abstract

Penelitian ini bertujuan untuk melihat persepsi dalam kinerja penyuluh pertanian berdasarkan persepsi petani di Kecamatan Cimanggu Kabupaten Sukabumi. Metode penelitian dengan survei terhadap responden menggunakan kuisioner. Penelitian dilakukan dengan metode survey terhadap 60 orang responden yang dipilih menggunakan purposiv sampling. Hasil penelitian menunjukkan bahwa persepsi petani terhadap kinerja penyuluh pertanian di Kecamatan Cimanggu Kabupaten Sukabumi umumnya dinilai baik, dengan skor rata-rata kinerja sebesar 190,64 dan presentase kepuasan sebesar 63,54%. Dari sembilan indikator penyuluh pertanian persepsi responden paling tinggi ada pada indikator kinerja tersusunnya rencana kerja tahunan penyuluh pertanian. Hal ini karena rencana kerja sangat berkaitan erat dengan kegiatan kelompok tani, sehingga responden mengetahui dengan pasti apa yang akan dilaksanakan oleh penyuluh pertanian. Petani disarankan untuk aktif berkolaborasi dan mengikuti petunjuk dari penyuluh. Selain itu, pemerintah disarankan untuk menyediakan fasilitas dan menambah jumlah tenaga kerja penyuluh pertanian di Kecamatan Cimanggu. Adapun saran kepada petani adalah diharapkan petani terus semangat dalam mengikuti kegiatan penyuluhan serta koperatif terhadap para penyuluh, lalu kepada penyuluh pertanian diharapkan terus memberikan informasi serta mendampingi para petani terlebih untuk mendapatkan modal pada dan bisa meningkatkan pendapatan usaha taninya, untuk pemerintah atau isntansi terkait diharapkan menambha jumlah tenaga penyuluh agak kinerja penyuluh lebih maksimal.
Pengaruh Sistem Kepartaian Terhadap Penyelenggaraan Pemerintahan Daerah Dalam Mewujudkan Keadilan Sosial Jumza, Muhammad Faiz Nail; Ulfah, Siti; Darmawansya Tenri Liweng, Andi
Qawanin Jurnal Ilmu Hukum Vol. 4 No. 2 (2023): September 2023 - Februari 2024
Publisher : Program Studi Ilmu Hukum, Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/qawaninjih.v4i2.410

Abstract

The Influence of the Party System on the Implementation of The purpose of this research is to analyze and describe the influence of the party system on the implementation of local government in Pangkep Regency, South Sulawesi Province in realizing social justice and to analyze and describe the factors that influence political party support for the implementation of local government in Pangkep Regency, South Sulawesi Province in realizing social justice. Population is the whole subject under study. Departing from this understanding, it can be understood that the population is an individual or group or the whole subject to be studied in a study, including the community, and the Regional Government of Pangkep Regency. The sample is part of the population whose characteristics are to be studied. As for the number of samples to be taken, it consists of the community, (its members) and the social service. The results showed that the influence of the party system on the implementation of local government in Pangkep Regency, Sulawesi Province in realizing social justice, namely the ranks of the Regional House of Representatives. Based on their respective main tasks and functions consisting of various political parties for how to realize social justice and Internal Factors of the influence of political parties (parpol) the support of political parties (parpol) is derived from within the party itself, where political parties have a vision-mission for the welfare of the people, therefore political parties (parpol) strongly support the implementation of local government in realizing social justice in pangkep district. While external factors influence the support of political parties to the implementation of local government in Pangkep district in realizing social justice, namely support from the community and government figures so that political parties in Pangkep district fight for social justice by providing assistance to areas in need. Abstrak:Tujuan Penelitian ini adalah Menganalisis dan Mendeskripsikan Pengaruh Sistem Kepartaian Terhadap Penyelenggaraan Pemerintahan Daerah Kabupaten Pangkep provinsi Sulawesi selatan Dalam Mewujudkan Keadilan Sosial serta Menganalisis dan Mendeskripsikan Faktor-Faktor yang Mempengaruhi Dukungan Partai politik Terhadap Penyelenggaraan Pemerintahan Daerah Kabupaten Pangkep Provinsi Sulawesi Selatan Dalam Mewujudkan Keadilan Sosial. Populasi adalah keseluruhan subyek yang diteliti. Berangkat dari pengertian tersebut, dapatlah dipahami bahwa populasi merupakan individu-individu atau kelompok atau keseluruhan subyek yang akan diteliti dalam suatu penelitian, diantaranya masyarakat, dan Pemerintah Daerah Kabupaten Pangkep. Sampel adalah sebagian dari populasi yang karakteristiknya hendak diteliti. Sedangkan mengenai jumlah sampel yang akan diambil, terdiri atas masyarakat, (anggotanya) dan dinas sosial. Hasil penelitian menunjukkan bahwa Pengaruh sistem kepartaian terhadap penyelenggaraan pemerintahan daerah kabupaten pangkep provinsi Sulawesi dalam mewujudkan keadilan sosial yaitu para jajaran Dewan Perwakilan Rakyat Daerah berdasarkan tugas dan fungsi pokok masing-masing yang terdiri dari berbagai partai politik untuk bagaimana dapat mewujudkan keadilan sosial dan Faktor Internal pengaruh partai politik (parpol) dukungan partai politik (parpol) adalah berasal dari dalam partai itu sendiri, dimana partai politik mempunyai visi-misi untuk mensejahterahkan rakyat, maka dari itu partai politik (parpol) sangat mendukung penyelenggaraan pemerintah daerah dalam mewujudkan keadilan sosial di kabupaten pangkep. Sedangkan Faktor Eksternal pengaruh dukungan parpol terhadap penyelenggaraan pemerintahan daerah kabupaten pangkep dalam mewujudkan keadilan sosial yaitu dukungan dari masyarakat dan tokoh-tokoh pemerintah agar partai politik yang ada di kabupaten pangkep memperjuangkan keadilan sosial dengan memertahakan bantuan bagi daerah-daerah yang membutuhkan.
Understand Motivation Perpetrator Action Criminal Murder Ramadhani, Andi Putri; Rahman, Sufirman; Ulfah, Siti
HORIZON PUBLIC LEGAL STUDIES Vol. 1 No. 2 (2025): Vol 1 No 2 (2025): Horizon Public Legal Studies
Publisher : Faculty of Law, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/hegels.v1i2.990

Abstract

This study aims to determine and analyze the factors that influence the motivation of perpetrators of murder in Makassar Class I Penitentiary and how psychologists understand the motives behind the behavior of perpetrators of murder. This type of research is empirical legal research, namely research with field data as the main data source, such as interview results. The informants in this study were prisoners and forensic psychologists. The data collection method used literature studies and research by conducting interviews. The results of this study indicate that the factors causing the occurrence of murder are due to internal factors, namely unstable emotional factors, psychology, revenge. External factors are caused by environmental factors, socialization, and economics. The way psychologists understand the motives of perpetrators of murder is by taking a psychological approach and working with law enforcement officers in order to make better decisions based on information provided by psychologists. The recommendation of this research is that prisoners who have been sentenced to prison are expected to use this as a learning experience and be able to control themselves, and also be grateful for what Allah has given, because Allah will not test his servants beyond their capabilities and also forensic psychologists to pay more attention and develop rehabilitation programs for perpetrators of murder.
Analisis Kebijakan Pengelolaan Sampah Berdasarkan Peraturan Daerah (Perda) Kota Pangkalpinang Nomor 6 Tahun 2013 Ulfah, Siti; Arkum, Darol; Komar, Firdaus
PERSPEKTIF Vol. 15 No. 1 (2026): PERSPEKTIF January
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v15i1.16481

Abstract

This study aims to analyze the implementation of waste management policies based on Pangkalpinang City Regional Regulation Number 6 of 2013 by using the policy implementation theory of Van Meter and Van Horn (1975) as an analytical framework. This study uses a descriptive qualitative approach that focuses on the policy implementation process by the Pangkalpinang City Environmental Agency (DLH). Data were collected through in-depth interviews, field observations, and documentation studies. The results of the study show that the implementation of the policy has been running, but it has not been optimal due to limited human resources, infrastructure, and the lack of operational standards for derivative procedures from the Regional Regulation. The main supporting factors include local government commitment, political support, and community participation through the waste bank program. Meanwhile, inhibiting factors include weak vertical coordination, lack of budget, and low public awareness of cleanliness. The research recommendations include institutional strengthening, capacity building of implementers, and the application of adaptive governance principles to realize participatory and sustainable waste management in Pangkalpinang City.
Pendampingan Pengrajin Batik Desa Sengguruh Kepanjen Kabupaten Malang, Jawa Timur Menuju Pasar Internasional Melalui Penguatan Manajemen Usaha Rohmi, Arbiya Magfiroh; Sriyono, Sriyono; Supardi, Supardi; Rusnanti, Delia Putri; Ulfah, Siti
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 6 (2025): JPMI - Desember 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3753

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas UMKM Griya Batik Sengguruh melalui penguatan manajemen usaha. Permasalahan yang dihadapi mitra meliputi lemahnya pencatatan keuangan, belum akuratnya perhitungan harga pokok produksi, serta terbatasnya pemasaran digital. Kegiatan dilakukan dengan metode observasi, pelatihan, diskusi, dan pendampingan langsung. Hasil menunjukkan peningkatan pemahaman mitra terhadap pentingnya pencatatan keuangan terstruktur dan perhitungan HPP yang tepat, serta kemampuan memanfaatkan media sosial untuk promosi. Dampak nyata yang dirasakan adalah perubahan pola pikir mitra dalam mengelola usaha secara profesional, munculnya inisiatif untuk mencatat keuangan terpisah, dan mulai aktifnya promosi melalui media digital. Beberapa pengrajin juga menunjukkan ketertarikan untuk mengikuti pelatihan ekspor lanjutan dan mendaftarkan motif batik ke lembaga HKI. Kegiatan ini berkontribusi pada pemberdayaan ekonomi lokal berbasis budaya dan teknologi.
The Influence of Service Differentiation and Customer Trust on Customer Loyalty with Digital Marketing as an Intervening Variable at PT. Anugerah Berkah Indonesia Ulfah, Siti; Fitriyah, Hadiah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9554

Abstract

This study aims to examine the effect of service differentiation and customer trust on customer loyalty, with digital marketing as an intervening variable at PT. Anugerah Berkah Indonesia. This research adopts a quantitative approach using a survey method, where data were collected through questionnaires distributed to customers of PT. Anugerah Berkah Indonesia. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that service differentiation and customer trust have a positive and significant effect on customer loyalty. In addition, service differentiation and customer trust also have a positive and significant influence on digital marketing. However, digital marketing does not have a significant effect on customer loyalty. These findings suggest that customer loyalty is more strongly driven by core factors such as service uniqueness and customer trust rather than direct digital marketing activities. In this study, digital marketing functions as a supporting communication tool but has not yet become a primary determinant in shaping customer loyalty. The findings imply that companies should prioritize strengthening service differentiation and customer trust as key strategies to enhance customer loyalty, while integrating digital marketing as a complementary tool to reinforce value communication and customer engagement effectively.