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SISTEM INFORMASI AKUNTANSI KERUGIAN PIUTANG DENGAN METODE UMUR PIUTANG DAN ANALISA PERPUTARAN PIUTANG BERBASIS CLIENT SERVER (STUDI : PT BANK PEMBIAYAAN RAKYAT SYARIAH SURIYAH KANCAB SEMARANG) Feni Mustika Sari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2018): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

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Abstract

Banking companies engaged in deposits in the form of time deposits, savings, and other forms equivalent to that and funds channeling funds as BPR businesses. As a finance company, it is demanded to be able to meet the needs of its customers, especially in providing credit or financing loans. PT Bank Rakyat Syariah Syariah Suriyah is seen experiencing an increase in loans or financing, but it is also followed by a decrease in the value of accounts receivable turnover, so that the efficiency of receivables collection is increasingly reduced. This will certainly be better if the company can reduce its receivables until the accounts receivable turnover can rise. PT Bank Rakyat Syariah Syariah Suriyah in managing the recording of accounts receivable is still done manually has not been automated so that with this system the recording of accounts receivable takes a long time because it still uses books - especially to record receivables when they occur, the numbers recorded are sometimes wrong. The availability of a computer has not been used optimally because the application used for accounts receivable problems is currently only an office application where there is no integration between one data with another data, especially for managing accounts receivable and the application used is Microsoft Office Excel. To resolve the existing problems, the authors propose an accounting system for accounts receivable loss with the method of age of accounts receivable and analysis of accounts receivable turnover at BPR Suriyah which will facilitate the management of accounts receivable data. The program is expected to be able to deal with existing problems.
HALAL TOURISM VILLAGE DEVELOPMENT MODEL: A CASE STUDY OF NATURAL AND CULTURAL TOURISM OBJECTS IN TASIKMALAYA REGENCY Akbar Rizqi Kurniawan; Feni Mustika Sari; Moch. Fajar Deliaz
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3986

Abstract

Halal tourism is a growing segment in line with the increasing demand of Muslim tourists for tourism products that comply with sharia principles. In Tasikmalaya Regency, the potential of natural tourism objects (e.g., Cikaso Waterfall, Protected Forest Areas) and cultural heritage (e.g., Songket Crafts, Traditional Ceremonies) have not been optimally synergized within the framework of halal tourism, especially at the village level. This study aims to formulate a model for developing halal tourism villages that integrates natural, cultural, and halal standards, and to provide policy recommendations for local governments and stakeholders. The method used is qualitative research with a desk - study approach. Secondary data were collected from: (1) scientific journals and proceedings related to halal tourism; (2) reports from BPS, the Tasikmalaya Regency Tourism and Culture Office, and policy documents (regional regulations, halal standards from the Indonesian Ulema Council (MUI), and the Indonesian Food and Drug Authority (LPPOM); (3) publications from research institutions and Islamic tourism organizations. Content analysis was conducted thematically, using a coding scheme that includes: policy, infrastructure, halal certification, natural potential, cultural values, and the role of stakeholders. Triangulation of data sources ensures the validity of the findings. The research results are expected to produce a five-dimensional conceptual model (Policy & Regulation, Infrastructure & Facilities, Halal Certification, Natural - Cultural Potential, Community Participation) that can be used as a guideline for villages in Tasikmalaya to develop sustainable halal tourism products. This model also provides insight into the driving and inhibiting factors, as well as strategies for establishing a community-based halal tourism ecosystem. The contributions of this research include: (a) enriching the literature on halal tourism villages in Indonesia; (b) providing a practical framework for regional policymakers; (c) offering a basis for local business actors in utilizing natural and cultural potential in a sharia - friendly manner.