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TINJAUAN KEUANGAN DAN NONKEUANGAN PEMBELAJARAN DARING Sirajudin; Nurul Mukhlisah; Lea Emilia Farida
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 1 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.1.2021.15-22

Abstract

Penelitian ini bertujuan menggali fenomena pembelajaran daring pada mahasiswa D3 Akuntansi Poliban dalam tinjauan perspektif keuangan dan nonkeuangan. Teknik analisis yang digunakan adalah mentranskripsi hasil korespondensi dengan informan, dilanjutkan dengan mendeskripsikan atau menarasikan semua analisis kontekstual atas tinjauan keuangan dan nonkeuangan selama pembelajaran daring. Hasil penelitian mengungkapkan bahwa terjadi penghematan pengeluaran informan selama pembelajaran daring dari perspektif keuangan, namun dari perspektif nonkeuangan para informan sebagai makhluk sosial kehilangan interaksi langsung, seperti berkumpul dengan sesama kolega, lingkungan kampus beserta civitas akademika lainnya. Abstract: Online Learning Financial and non-Financial Overview. This study aims to explore the phenomenon of online learning among D3 Poliban Accounting students in a financial and non-financial perspective review. The analysis technique used is transcribing the results of correspondence with informants, followed by describing or narrating all contextual analyzes of financial and non-financial reviews during online learning. The results of the study revealed that there was savings in informants' expenditure during online learning from a financial perspective, but from a non-financial perspective, informants as social beings lost direct interactions, such as gathering with colleagues, the campus environment and other academics. .
Religious Perspective of Funeral Care Accountability and Sustainability Nurul Mukhlisah; Lea Emilia Farida; Sirajudin
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.010

Abstract

This study aims to reveal accountability and sustainability in religious activities, relating to funeral service at Al Jihad Mosque in Banjarmasin. The activity has been going on for a long time and necessitates accountability and sustainability in the activities of mutual assistance in the mourning conditions. This study uses a qualitative approach with the technique of indexing the results of interviews from informants and analyzing the contextual accountability and sustainability of funeral service at Al Jihad Mosque. The result reveals that Al Jihad Mosque has a funeral service unit that provides services without any direct financial ties like the other dues of funeral's aid model in general. They are more open with accountability of the costs required to administer the funeral service and focus on professionalism in services provision.
ANALISIS KEBANGKRUTAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurul Mukhlisah
INTEKNA informasi teknik dan niaga Vol 11 No 2 (2011)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Penelitian mengenai analisis kebangkrutan dengan menggunakan Model Altman sudah banyak dilakukan. Pada penelitian ini Model Altman merupakan model yang bisa diguna-kan untuk memprediksi kebangkrutan perusahaan property dan real estate. Disamping Model Altman, Rasio Leverage juga bisa digunakan sebagai alat untuk mem-prediksi kebangkrutan perusahaan property dan real estate. Penggunaan Model Altman dan Rasio Leverage ini nanti akan dibandingkan hasilnya. Tujuan penelitian ini adalah untuk menganalisis potensi kebangkrutan perusahaan pro-perty dan real estate yang terdaftar di Bursa Efek Indonesia dengan menggunakan Model Altman dan untuk mengetahui apakah ada perbedaan potensi kebangkrutan peru-sahaan-perusahaan tersebut yang dikelompokkan berdasarkan Rasio Leverage.
IbM-Pelatihan Teknik Penulisan Parafrase Untuk Skripsi Mahasiswa Sebagai Upaya Menghindari Plagiarisme Widya Ais Sahla; Nurul Mukhlisah; Julkawait Julkawait; Rusman Irwansyah
Jurnal IMPACT: Implementation and Action Vol. 1 No. 2 (2019)
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v1i2.645

Abstract

The issue of plagiarism is one of the issues that gets great attention among the academic world and is our common concern. As a manufacturer of science, Higher Education has a big responsibility to provide education and socialization related to the prevention of plagiarism. The initial conditions of our partners (students of the Islamic Economics Study Program, Faculty of Islamic Studies, Kalimantan Islamic University, Syeh Muhammad Arsyad Al-Banjari), are having difficulties in avoiding the culture of copy-paste in completing their academic assignments, especially in doing thesis. Most students still do not understand the term plagiarism and how to avoid it. After going through community service activities under the title "Training of Paraphrasing Techniques for Writing Student Thesis as an Effort to Avoid Plagiarism" which we carried out on September 22, 2018 then our partners can apply good paraphrasing techniques to avoid plagiarism.
Funeral Accountability in the Perspective of Islam Lea Emilia Farida; Sirajudin; Nurul Mukhlisah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.05

Abstract

The purpose of this study is to reveal the accountability of funeral team of the Cilandak sub-district, South Jakarta. As a sub-district that is neither a social organization nor a legal body, the team received funds from The National Zakat Body of DKI Jakarta Province. This study uses a qualitative approach by analyzing in depth the phenomenon of accountability. Data were collected through interviews techniques using an open-ended question model. The funeral care in the Cilandak sub-district implemented four accountability dimensions, as probity and legality, processes, programs, as well as policies. The team also has three accountability principles, namely, responsibility, justice, and truth. Instead of producing financial reports, the team published a unique accountability daily report of Ambulance Arrangement for Covid-19.
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Noor Romy Rahwani; Manik Mutiara Sadewa; Nailiya Nikmah; Nurul Mukhlisah; Sandra Iriawan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2269

Abstract

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software.The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency.In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era
Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada UMKM Pangan Di Kota Banjarmasin Qalbiah, Nurul; Mukhlisah, Nurul; Julkawait, Julkawait; Sahla, Widya Ais
Jurnal IMPACT: Implementation and Action Vol. 2 No. 2 (2020): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v2i2.843

Abstract

Jumlah UMKM di Banjarmasin pada tahun 2016 mencapai 33.781 unit dan tahun 2017 mencapai 36.781 unit dengan peningkatan 8,16%,, jumlah itu sekitar 5 persen dari penduduk dan sebagian besar dari jumlah UMKM didominasi oleh usaha pada sektor mikro khususnya pangan. Hal ini seharusnya menunjukkan kontribusi yang cukup besar. Namun jumlah UKM yang cukup besar tersebut kurang produktif dan masih kurang dari segi kualitas atau kreativitas. Dalam hal ini UMKM mempunyai beberapa kendala, salah satunya ialah belum menyusun laporan keuangan dan menyusun laporan keuangan namun belum sesuai standar akuntansi di Indonesia yang berlaku umum yaitu SAK EMKM. Kelemahan UKM dalam penyusunan laporan keuangan itu antara lain disebabkan rendahnya pendidikan dan kurangnya pemahaman terhadap Standar Akuntansi Keuangan (SAK) khususnya SAK EMKM. Permasalahan ini disebabkan oleh karena mereka merasa kesulitan dalam menyusun laporan keuangan meskipun dalam bentuk sederhana, padahal menurut peraturan yang telah dikeluarkan, sejak 1 Januari 2018 UMKM seharusnya membuat laporan keuangan pada setiap periode. Kegiatan Pengabdian kepada Masyarakat ini telah dilaksanakan pada tanggal 3 Agustus 2019 dengan dihadiri oleh 28 orang peserta pengusaha UMKM di Kota Banjarmasin. Metode yang dilakukan adalah pelatihan dengan memberikan materi tentang penyusunan laporan keuangan serta latihan/praktik penyusunan laporan keuangan berupa kasus Akuntansi UKM Brownies berdasarkan SAK EMKM. Hasil dari kegiatan ini, sebagian besar peserta memiliki pemahaman yang memadai mengenai pencatatan Akuntansi sederhana. Luaran yang dihasilkan pada pengabdian kepada masyarakat ini yaitu publikasi pada jurnal IMPACT Poliban. Kata Kunci: Laporan Keuangan, SAK EMKM, UMKM Pangan.
BIMBINGAN TEKNIS PENYUSUNAN CASHFLOW EFISIEN DI MASA COVID-19 PADA UMKM WARUNG HJ. ERNA BANJARMASIN Mukhlisah, Nurul; Farida, Lea Emilia; Sirajudin; Irwansyah, Rusman
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1361

Abstract

Permasalahan yang dihadapi oleh UMKM sekarang ini adalah dalam hal bisa atau tidaknya mempertahankan usahanya dalam masa pandemi covid-19, hal ini umumnya terjadi karena ketidakterampilan dalam mengelola keuangan usaha mereka, seperti terjadinya pengeluaran yang lebih besar daripada pemasukan dan lemahnya perencanaan dan pengaturan cashflow keuangan perusahaan. Pemasukan dan pengeluaran keuangan pun sering tidak dicatat. Hal ini menjadi permasalahan khususnya bagi pemilik UMKM Warung Hj Erna Banjarmasin, apalagi pada masa pandemi covid-19 sekarang ini. Kegiatan pengabdian masyarakat ini diusulkan untuk memberikan solusi berupa bimbingan teknis penyusunan cashflow yang efektif dalam masa pandemi covid-19 ini. Kegiatan ini bertujuan memberikan ilmu pengetahuan dan keterampilan bagi pemilik UMKM Warung Hj Erna Banjarmasin dalam menyusun cashflow agar bisa bertahan dalam masa pandemi covid-19. Metode yang diberikan dalam bentuk bimbingan teknis tentang cashflow serta latihan/praktiknya menggunakan kertas kerja sederhana. Luaran yang direncanakan dalam usulan kegiatan ini berupa Laporan Kegiatan Pengabdian kepada Masyarakat serta publikasi kegiatan pada Jurnal Pengabdian Kepada Masyarakat Politeknik Negeri Banjarmasin.
BIMBINGAN TEKNIS PERHITUNGAN PERSEDIAAN PADA UMKM TOKO KURNIA BANJARMASIN Sirajudin; Mukhlisah, Nurul; Farida, Lea Emilia
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1433

Abstract

Toko Kurnia Banjarmasin is an SME that has just started their business in the midst of the COVID-19 pandemic which has limited skills in calculating and recording their inventory. A business is considered ideal if the existing inventory has served in sufficient to customer demand or for production purposes. An information about inventory availability can be seen in the inventory ledger that obtained through inventory calculations. Those problems occurred especially for the SME owner of Toko Kurnia Banjarmasin, therefore this community service activity is held to provide a solution in the form of technical guidance on calculating and recording merchandise inventory. This activity aims to provide knowledge and skills to calculate and record inventory of merchandise so that they can monitor the existing inventory. Inventory control will be able to determine the level of cost efficiency in inventory and its effect on profit and loss. The method of community service is provided in technical guidance on calculating and recording inventory as well as exercises/practices using simple working papers. This activity was successfully carried out on Saturday, August 14, 2021, attended by the owner of the Banjarmasin Kurnia Shop, the head of the Poliban Accounting Department and Study Program and the service committee. The activity ran smoothly where participants were given an introduction to supplies and inventory characters first. Then, an explanation of the various inventory recording methods commonly used in accounting was given along with an example of each calculation. After that, we continued with the inventory calculation exercise with examples of the types of goods available at the Banjarmasin Kurnia Store.
Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Romy Rahwani, Noor; Sadewa, Manik Mutiara; Nikmah, Nailiya; Mukhlisah, Nurul; Iriawan, Sandra
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1468

Abstract

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software. The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency. In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era