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COST OVERRUNS ON RAILWAY SIGNALLING PROJECT: QUALITATIVE CASE STUDY ON LRS COMPANY Rustandi Rustandi; Ali Muktiyanto; Ceacilia Srimindarti
Jurnal Riset Bisnis dan Manajemen Vol. 15 No. 01 (2022): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v15i01.5183

Abstract

Railway is a mode of transportation that provides several advantages over other modes in terms of punctuality, capacity and energy efficiency. The signalling system is the main element of the railway which functions to ensure the safety of train travel. Several signalling construction projects carried out by LRS experienced cost overruns. It is necessary to conduct research to determine the causes of cost overruns, as the basis for the improvement process of Project Cost Management. The research was conducted using a qualitative case study method referring to the Miles & Huberman interactive model, with descriptive analysis. Data collection was carried out by triangulation including in-depth interviews, documentation, and FGDs. The selection of informants was carried out using purposive sampling method combined with snowball sampling method. Triangulation of data collection methods and triangulation of sources was carried out to increase the reliability of the research. The study found that the four factors most frequently mentioned by informants as the main causes of cost overruns, namely: Changes in scope; Extension of time; Weak of internal planning and Increase in material prices.
Opportunities and Challenges in Developing Distance Education Services Open University for Indonesian Citizens in Malaysia Taufiqurrahman Hasyim; Ali Muktiyanto; Indrianawati Usman; Wahyu Wahyu
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1715

Abstract

The Indonesian Open University (UT) has had extensive experience in providing, implementing, and developing educational services in Indonesian and abroad. Several problems related to the planned development of Distance Education Services (PJJ-UT), have become obstacles that hinder the smooth expansion and management of UT abroad. This paper aims to analyze the opportunities and challenges in developing PJJ-UT in Malaysia. The approach used in this study is a qualitative method. The data are collected through participant observation as well as unstructured in-depth interviews involving resources ranging from UT managers, students, and alumni. The results: (1). Many fresh graduates from Senior High School, have departed for Malaysia before the time of receiving their graduation certificate. They are constrained from realizing their intention to continue their study while working; (2). Indonesian illegal migrants who have joined as students, have limited space for movement and are being arrested by Malaysian authorities; (3). Implementation of the mandatory overtime system at workplace, prevented students from participating in examinations; (4). The distance of the student coverage area, resulted in delays in taking academic activities; (5). The dropping out phenomenon among students who are not motivated to study is high, especially after returning to their homeland. Keywords: PMI In Malaysia, PJJ Program For PMI, Study While Working.
Implementation of Digital Marketing for Household Businesses in the Context of Accelerating Economic Recovery During the Covid-19 Pandemic Sakina Tantri; Etik Riyani; Ali Muktiyanto; Yeni Widiastuti; Agus Prasetyo
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2022): November 2022
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v6i2.1090

Abstract

This community service activity aims to help small, household-based businesses accelerate their economic recovery. Household businesses in Ciledug District, Tangerang, Banten, are a potential sector that must be managed properly, especially in implementing marketing strategies using technology to survive and be sustainable. Therefore, it is important for the community service team to provide training regarding the implementation of digital marketing strategies for household businesses in an effort to accelerate economic recovery in Ciledug District, Tangerang, Banten, by maximizing the potential of household businesses in the region. This training was attended by 36 housewives who actively participated in running business and social activities. In this training, material is provided on marketing concepts and digital marketing practices for business products. The result of this community service is that the form of training in implementing digital marketing can be seen from two things, namely knowledge of marketing theory, and also skills in terms of implementing digital marketing.
EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE Agus Supriyono; Intiyas Utami; Ali Muktiyanto
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.33-52

Abstract

The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government issued special tax rates for MSMEs through Government Regulation Number 46 of 2013 and most recently amended through Government Regulation Number 23 of 2018. The sources of this research are the MSMEs taxpayers in Tegal City, Tegal Regency, and Brebes Regency which consist of industry players, store building owners, food stall owners, transportation service actors, workshop owners, gold shop owners, and fishing tool shop owners. This research was made using a qualitative research design with a qualitative descriptive approach. The conclusion obtained from this research is that MSMEs tax compliance is influenced by the determinants of the modernization of the taxation system (e-System), the financial condition of taxpayers, financial records, service from tax officers, the level of tax awareness, transparency of information on the use of tax results, the level of understanding of taxpayers. Taxes, tax systems, tax sanctions, and annual tax return forms. The theoretical benefit of this research is that it can be used as a reference in the development of further research, increasing knowledge about the theory related to tax compliance and the factors that affect the level of compliance of MSMEs in carrying out their tax obligations. The practical benefit of this research is that it can provide input for the Government to design regulations that can be understood by all levels of society and supported by simple and applicable instruments. As well as being able to contribute to MSMEs so that they can participate in national development through fulfilling honest and open tax obligations
Effective Bookkeeping Using Online-Based Application to Leverage the Competitive Advantage of MSMEs in Ciledug District Etik Ipda Riyani; Sakina Nusarifa Tantri; Nadhira Hardiana; Yeni Widiastuti; Ali Muktiyanto
Journal of The Community Development in Asia Vol 6, No 2 (2023): May 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i2.2243

Abstract

The purpose of this community service is to provide assistance in improving knowledge and skills for MSME actors in Ciledug in carrying out bookkeeping using online-based application. This assistance activity is carried out in four stages, the first stage is assistance in general bookkeeping for manufacture and production businesses. The second stage is assistance for manufacture businesses. The third stage is assistance for retail businesses, while the fourth stage is consultation session. The assistance program included monitoring and evaluation to see the effectiveness of this program in helping MSME productivity and improving competitive advantages. The results of this assistance program indicated that MSME actors are being capable to record the financial transaction using online-based bookkeeping and produce financial reports using online-based application. The monitoring and evaluation stage resulted that MSMEs can improve their efficiency, effectiveness, and productivity by using financial information produced by online-based application. Therefore, MSMEs can achieve their own competitive advantages.
Dividen Sebagai Variabel Moderator Pengaruh Likuiditas dan Leverage Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015 Rabani; Mahyus E. Sitompul; Ali Muktiyanto
Jurnal Kewarganegaraan Vol 4 No 2 (2020): Desember 2020
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4593

Abstract

Abstrak Pemilik dan stakeholder mengharapkan adanya pertumbuhan kinerja keuangan secara berkala atas perusahaan. Tujuan utama para investor berinvestasi biasanya mengharapkan adanya cash back atau pengembalian berupa deviden. Kebijakan memberikan dividen penting bagi perusahan, tetapi sejatinya pembagian dividen harus diupayakan tidak menjadi penghambat pertumbuhan perusahaan atau menurunkan nilai perusahaan. Kesejahteraan dan harapan para investor terpenuhi diantaranya adalah dengan memaksimalkan nilai perusahaan yang tak menjadi penghambat pertumbuhan nilai perusahaan, sekaligus cerminan kinerja keuangan perusahaan. Penelitian ini memakai metode kuantitatif guna menganalisa dividen sebagai variabel moderator pengaruh likuiditas serta leverage pada nilai perusahaan manufaktur di BEI periode 2012-2015 dengan kriteria perusahaan yang menyajikan data CR, DER, DPR dan PBV. Hasil penelitian membuat kesimpulan likuiditas dimoderasi kebijakan dividen tak memberi pengaruh pada nilai perusahaan, sebagai pure moderator atau moderator murni. Sedangkan leverage yang dimoderasi kebijakan dividen memberikan pengaruh pada nilai perusahaan, sebagai quasi moderator atau moderator semu yang bisa menguatkan pengaruh leverage pada nilai perusahaan. Disarankan kepada para pengelola perusahaan manufaktur agar mempertimbangkan adanya kebijakan pembagian dividen yang lebih menarik di masa mendatang kepada para investor, karena kebijakan dividen yang telah direalisasikan belum berpengaruh pada nilai perusahaan. Selanjutnya lebih berhati-hati dalam pengelolaan dana utang serta lebih memaksimalkan pengelolaan aset perusahaan. Kata Kunci: Kebijakan Dividen, Leverage, Likuiditas, Nilai Perusahaan