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Financial Performance Analysis of Nirlaba Organization (Case Study on the National Zakat Amil Agency of Lumajang Regency 2018 - 2022) Ivanasari, Mi’rotin; Sugiartono, Endro; Andini, Dessy Putri; Pratiwi, Berlina Yudha
Eduvest - Journal of Universal Studies Vol. 4 No. 3 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i3.1057

Abstract

This study aims to analyze the financial performance of the National Amil Zakat Agency of Lumajang Regency in 2018 to 2022. In analyzing financial performance in this study using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios in accordance with guidelines issued by the National Amil Zakat Agency's strategic study center. This research uses a qualitative descriptive approach. The types and sources of data used are secondary data in the form of financial reports of BAZNAS Lumajang Regency in 2018 - 2022 with data collection methods, namely documentation. The results showed that the average activity ratio of BAZNAS Lumajang Regency was effective, and showed good results in terms of collecting and distributing Zakat, Infaq, Sadaqah (ZIS) funds. Based on the average efficiency ratio, it shows efficient results even though the ratio of operational costs to total amil rights is still inefficient. Based on the ratio of amil funds good results were obtained. Based on the average results of the liquidity ratio is not good because it indicates the obligation to distribute ZIS funds that have not been realized. Based on the ratio of collection growth the results obtained also show not good.
Strategies to Enhance The Global Competitiveness of MSMEs Through E-Catalogs Andriyani, Fitriya; Pinandita, Candra Pramula; Oktaviani, Siska Aprilia; Ardhiarisca, Oryza; Pratiwi, Berlina Yudha
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6177

Abstract

MSMEs have a strategic role in the Indonesian economy, but face various challenges in competing in the global market, such as limited access to capital, low technology adoption, and obstacles in managing digital platforms such as e-catalogs. E-catalogs are a potential solution to expand markets and increase product exposure globally. This research aims to formulate an effective strategy in increasing the global competitiveness of MSMEs through the use of e-catalogs, with a case study on CV. Mutiara Sinar Mandiri. This research uses a qualitative approach with a case study method, involving in-depth interviews and secondary data analysis. The research results show that the strategies adopted by CV Mutiara Sinar Mandiri, such as the use of e-catalogs and a proactive marketing approach, have provided positive results, but there is still room for improvement in terms of relations with the government and increasing competitiveness in the global market. A more collaborative and innovative approach is needed to maximize the potential of companies in the government procurement market. It is hoped that this research can provide practical recommendations for MSMEs in utilizing e-catalogs to increase global competitiveness and expand international market reach.  Keywords: CV. Mutiara Sinar Mandiri, MSMEs, E-catalog, Digitalization, Marketing Strategy, Global Competitiveness, SWOT Analysis
Consumer Perceptions and SWOT Analysis of Seed Products From the Seed Center Teaching Factory Harlianingtyas, Irma; Pratiwi, Berlina Yudha; Kusuma, Satria Indra
International Journal of Technology, Food and Agriculture Vol. 1 No. 1 (2024): February
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/tefa.v1i1.4544

Abstract

Superior rice seeds can increase production by at least 10%/ha, but this program must be supported by the availability of seeds, and easy access to seeds at affordable prices for farmers. One of the superior seed producers in Jember is the Seed Center Teaching Factory of Politeknik Negeri Jember. Seed Center products are distributed to areas around Jember, Bondowoso, Situbondo, Probolinggo, and several areas outside Java. Sustainable products are affected by product quality and maintaining customer satisfaction. This research aims to analyze consumer perceptions, measure customer satisfaction, and determine recommendations for product improvements and marketing strategies that appropriate consumer needs. Data were collected through interviews and questionnaires while using SWOT analysis.  The sample in this study included agricultural shops as regular consumers and farmers as direct users. The results show that all seed products are in great demand by consumers and farmers, namely Inpari 32, Logawa, Ceherang, and Sintanur. The biggest weakness is limited buyer partners, products not always available, and outlets far from the market. Besides that, the biggest opportunity is an abundant market and basic needs products supported by the government. The strength is that the products are complete business legality and certified seeds, affordable prices, solid team, and sufficient business capital.
Transformasi Digital Pengelolaan Akuntansi pada Tefa Nutrition Care Center: Pengembangan Sistem Informasi Terintegrasi Menggunakan Metode Waterfall Andriyani, Fitriya; Yuniar, Eka; Bena, Lintang Anis; Pratiwi, Berlina Yudha; Saadillah, Dinu
Journal Automation Computer Information System Vol. 5 No. 2 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jacis.v5i2.141

Abstract

Penelitian ini dilatarbelakangi oleh urgensi pengelolaan keuangan yang efektif, efisien, dan akuntabel pada unit layanan gizi suatu institusi. Saat ini, pencatatan keuangan masih dilakukan secara manual dan belum memiliki struktur yang baik, sehingga berpotensi menimbulkan risiko seperti kesalahan pencatatan, kesulitan dalam pelacakan transaksi, serta keterlambatan dalam penyusunan laporan keuangan. Tujuan utama penelitian ini adalah untuk merancang dan mengembangkan sistem informasi akuntansi guna mempermudah pencatatan transaksi, klasifikasi akun, serta penyusunan laporan keuangan secara otomatis dan terintegrasi. Sistem ini diharapkan dapat meningkatkan akurasi data, mempercepat proses pelaporan, serta memperkuat transparansi dan akuntabilitas dalam pengelolaan keuangan di Nutrition Care Center (NCC). Metode penelitian yang digunakan adalah metode pengembangan sistem Waterfall, yang meliputi tahapan analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan pemeliharaan. Pengumpulan data dilakukan melalui observasi, wawancara dengan pengelola NCC, serta studi dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi yang dikembangkan mudah diakses, memiliki antarmuka yang familiar bagi pengguna, dan menyediakan fitur yang memadai untuk kebutuhan sistem akuntansi skala kecil hingga menengah. Selain itu, Sistem Informasi Pengelolaan Laporan Keuangan secara signifikan meningkatkan efisiensi dan akurasi dalam pengelolaan laporan keuangan sampai dengan 97%.