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PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG MENURUT SAK ETAP PADA CV. TJIPTO PUTRA MANDIRI INDONESIA Herwin Budianto; Dian Ferriswara
Aplikasi Administrasi: Media Analisa Masalah Administrasi Volume 20 Nomor 2
Publisher : Faculty of Social and Political Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/aamama.v20i2.77

Abstract

The inventory problem is a problem always faced by decision makers in the production process, inventory recording is done to ensure the certainty that when needed these items are available.Companies engaged in trading and services need to make accounting records to determine the financial condition of the business.The need for accounting information of merchandise inventory is a very important part related to the inventory of merchandise. Due to the most frequent activity in order to achieve business smoothness. Accounting for merchandise inventory requires an inventory card which includes purchase invoices, sales invoices, proof of incoming goods, or outgoing goods relating to inventory. A good accounting system that is assessment of inventory will be a means to provide information that can be used in the evaluation of the company as well as a tool for good internal control. Companies are required to be able to apply the company's accounting policy well in order to provide accurate information for the smooth activity of the company. Therefore, the company must follow the Financial Accounting Standards (SAK), precisely the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) formulated by the Indonesian Institute of Accountants (IAI) in 2009. The purpose of this study is to describe the determination of method of recording and valuation of goods inventory according to SAK ETAP applicable in Indonesia. The method used in this study is with a qualitative approach, the type of case study research, where the study was conducted on the company engaged in automotive retailing which has business activities trading, as a provider of various types of merchandise that sells the needs of spare parts four-wheeled vehicles and two wheels.The main activity is to buy merchandise to suppliers for resale to consumers without having to change the form of goods in order to gain profit. The inventory valuation method used in the FIFO (first in first out) / MPKP assessment method (first entry first exit). This method is used so as not to stock up on merchandise for too long so that the goods sold are worth selling goods. This method is in conformity with the Financial Accounting Standards of an Entity Without Public Accountability regarding inventory.The existence of information technology system (STI) so far is very helpful and simplify the process of recording and valuation of merchandise inventory on the CV. Tjipto Putra Mandiri Indonesia as well as the development of record keeping information system, hoping to be better systematically, effectively efficient and minimize any recording errors.
DIGITALIZATION MODEL OF MARKETING, FINANCE AND CONTRACTS IN MSMES PERTAKINA BLITAR Fedianty Augustinah; Dian Ferriswara; Sri Astutik; Vieta Imelda Cornelis
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2755

Abstract

Optimization of MSMEs, one of the goals is to accelerate the recovery of the national economy, which is dominated by Micro and Medium Enterprises (MSMEs). The formulation of the problems in this study is 1) how the marketing digitalization model for MSMEs in Pertakina Blitar as a means of promotion so far, 2) how the financial digitization model for MSMEs in Pertakina Blitar as a tool to make it easier to make financial reports, 3) how is the digitalization model of employment contracts for MSMEs in Pertakina Blitar. Thebenefits of this research are 1) the results of this study are expected to provide the latest information or the latest updates on marketing / marketing digitalization, digitalization of finance and digital work contracts on MSMEs in Pertakina Blitar. The findings and recommendations of this study are expected to be input for policy makers and policy implementers to improve the digitalization management model for MSMEs Pertakina Blitar, 2) the draft digital marketing management model, financial digitization and digital work contracts are expected to be a model system in the following research with applications that can be applied more simply and can be applied to MSMEs Pertakina Blitar. This means that this system can be operated at MSMEs in Pertakina Blitar, whereby using digitalization, MSME products in Pertakina Blitar can be more affordable anytime and anywhere by consumers. Qualitative research methods are research methods based on the philosophy of postpositivism used to examine objects with natural conditions (real state, not set or in an experimental state) in which the researcher is the key instrument. The research subjects were determined based on the focus of the study, including: (1) 14 MSMEs who are members of Pertakina, (2) MSMEs that are directly or indirectly involved in the management of marketing, finances, and contracts where they are increasingly representative. Collecting data and information generated through observation methods, in-depth interviews, FGDs, and analysis of texts, documents, and digital files. The information obtained during in-depth interviews with several MSMEs who members of the Pertakina Blitar community are shows that the model of digitalization of marketing in MSMEs is not carried out optimally, and some have not even promoted through electronic marketing, nor have they recorded regularly in financial administration and have never done a written work contract, let alone electronically. MSMEs who are members of the Pertakina Blitar community need an increase in skills and abilities in their human resources through training and assistance in digital marketing, training on financial recording and digital finance as well as assistance at the same time, training on making written contracts and digital contracts. Downstreaming of the digital economy of MSMEs and Cooperatives in Indonesia, the problem is that digital literacy is still low, production capacity is inadequate, production quality is inconsistent or relatively low.
SERVICE LEARNING PENERAPAN BUSINESS MODEL CANVAS PADA USAHA RUMAHAN MOSES PROFESIONAL LAUNDRY Meithiana Indrasari; Ifit Novita Sari; Dian Ferriswara; Liosten Rianna Roosida Ully T
Prosiding Conference on Research and Community Services Vol 5, No 1 (2023): Fifth Prosiding Conference on Research and Community Services
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Business Model Canvas (BMC) adalah suatu kerangka kerja visual yang digunakan untuk merancang, menggambarkan, dan memahami elemen-elemen kunci dari sebuah model bisnis. Kerangka kerja ini membantu para wirausaha dan pemimpin bisnis dalam mengembangkan ide bisnis mereka, merencanakan strategi, dan berkomunikasi dengan tim dan pemangku kepentingan lainnya. Penerapan BMC melalui service learning pada usaha Laundry Moses ini digunakan sebagai kerangka kerja untuk menganalisis dan merancang elemen-elemen kunci dari model bisnis usaha Laundry Moses. Metode service learning diintegrasikan agar mitra tidak hanya memahami konsep teoritis, tetapi juga dapat mengalami penerapannya dalam lingkungan bisnis nyata. Selain itu juga dapat meningkatkan pemahaman mitra tentang bagaimana komponen-komponen bisnis saling terkait dan berkontribusi terhadap keberhasilan bisnis. Integrasi service learning dapat memberikan dampak positif pada usaha Laundry Moses, seperti perbaikan proses operasional, pengembangan strategi pemasaran yang lebih efektif, dan peningkatan kualitas pelayanan pelanggan. Selain itu, mitra juga mendapatkan manfaat berupa pengembangan keterampilan interpersonal, pemecahan masalah, dan kerja sama tim. Implikasi praktisnya adalah memperkuat hubungan antara perguruan tinggi dan dunia bisnis melalui keterlibatan aktif mahasiswa dalam meningkatkan kinerja bisnis secara berkelanjutan. Bagi dunia pendidikan, kegiatan pengabdian ini mengilustrasikan pendekatan inovatif dalam mengajar konsep bisnis secara holistik melalui pengalaman praktis di lapangan.
Digitization of Population Administration Services : Analysis of the Need to Improve Digital Literacy of Village Government Apparatus Dian Pratama; Eny Haryati; Dian Ferriswara
Parlementer : Jurnal Studi Hukum dan Administrasi Publik Vol. 2 No. 1 (2025): Maret : Parlementer : Jurnal Studi Hukum dan Administrasi Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/parlementer.v2i1.507

Abstract

This study aims to analyze the need to improve the digital literacy of village government apparatus in supporting the digitization of population administration. The problems raised in this study are (1) what digital competencies are needed by village officials to improve the quality of population administration services and (2) what training programs are relevant to improve their digital literacy. The research method uses a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation studies. Data analysis was carried out inductively to understand the challenges and needs of village officials in managing technology-based administration. The results of the study show that the digital literacy of village apparatus is still low, especially in the operation of population administration applications, data security, and the optimal use of information technology. In addition, the limitations of technological infrastructure such as hardware and internet connection are the main obstacles. This study recommends the implementation of basic and advanced training, strengthening technological infrastructure, and supporting policies to improve the digital competence of village apparatus. The conclusion of this study confirms that increasing digital literacy is very important to support the digital transformation of population administration. With adequate competence, public services can become more efficient, accurate, and transparent, which has a positive impact on rural communities and sustainable development.
Contribution of Migrant Workers in Increasing Remittances and Accelerating the SDGs : A Country Without Unemployment Yougie Alhabsy Barnadi; Eny Haryati; Dian Ferriswara
Parlementer : Jurnal Studi Hukum dan Administrasi Publik Vol. 2 No. 1 (2025): Maret : Parlementer : Jurnal Studi Hukum dan Administrasi Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/parlementer.v2i1.516

Abstract

This study aims to describe and analyze: The Contribution of Migrant Workers in Increasing Money Remittances and Achieving the SDGs. The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that migrant workers play an important role in the world economy, especially in developed countries as migration destination countries and contribute to the growth of the economy in their home countries, one of which is through remittances sent to their home countries. Indonesia is one of the countries that still sends migrant workers, where remittances from migrant workers are seen as one of the main sources of foreign exchange after petroleum. Migrant workers contribute to reducing the unemployment rate in Indonesia by: Increasing household income. Helping families left behind not work for a while. Increase family access to capital and credit for entrepreneurship. Encouraging a decrease in child employment rates Helping economic development in the region of origin. Encourage political and social change. The use of remittances for productive activities is expected to increase investment in recipient countries. Remittances encourage improvements made by households in daily consumption, expenditure on education, health, and other expenses, so that it will affect economic growth. Remittances increase household incomes and are therefore a strong anti-poverty force in developing countries. Not only that, migrant workers who return to their home countries (return migrants) also contribute to the economic and social conditions of their home countries. Remittances can contribute directly and indirectly to several SDGs. Remittances' contribution to the SDGs: SDG 1: Reduce poverty, SDG 8: Decent work and economic growth SDG 10.c: Reduce the cost of migrant remittance transactions.
Relationship between the Village Government and the Village Consultative Body in the Formulation of the APBdes in Sidoraharjo Village, Kedamean District, Gresik Regency Suwoto Suwoto; Ika Devy Pramudiana; Dian Ferriswara; Sri Kamariyah
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 2 (2025): Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i2.493

Abstract

This study aims to describe and analyze: the relationship between the village government and the village consultative body (BPD) in the formulation of the APBDes and the obstacles faced by the village government and the village consultative body in the formulation of the APBDes in the village. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study showed. The relationship between the Village Government and BPD in the formulation of the Village Revenue and Expenditure Budget in Sidoraharjo Village, Kedamean District, Gresik Regency is a partnership. Each institution carries out its roles and functions in accordance with Gresik Regent Regulation Number 25 of 2024, Law Number 22 of 1999 and Law Number 23 of 2014. This relationship between the implementation of the legislative function of formulating the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages. The authority of the BPD and the Village Government is to discuss the draft budget and village expenditure in accordance with the stages of the stages, namely the initiation stage, the socio-political stage, and the juridical stage. The implementation of coordination in the formulation of the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages. The Village Government and BPD have carried out their respective wars through the preparation stage, making budget plans and ratification carried out together. The Village Consultative Body (BPD) has carried out its supervisory function by supervising all actions taken by the Village Executive on the implementation of the village budget and expenditure Obstacles faced by the Village Government and BPD in the process of formulating the village revenue and expenditure budget include: Internal obstacles are human resources (human resources) that are not qualified in the economic field External obstacles are the lack of technical guidance from the Regional Government, especially in the field of legislation.
Transformation of Public Services of Village and Village Governments by Era Digital Shelly Noer Anggraeni; Eny Haryati; Dian Ferriswara
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 2 (2025): Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i2.513

Abstract

This study aims to analyze the transformation of public services at the village and sub-district levels in the digital era, as well as identify factors that affect the existing service gap, such as limited human resources (HR), low digital literacy of village apparatus, and lack of supporting infrastructure. Although the central government has launched various digitalization programs, such as digital device assistance and human resource training, many villages still face obstacles in implementing technology-based services. This study uses a qualitative approach with case studies in several villages in Indonesia to explore the experiences of village officials and communities related to the digitization of public services. The results of the study show that the majority of village officials have difficulty operating digital technology due to lack of training and digital literacy, while limited infrastructure also hinders the optimization of internet-based services. Village communities who are increasingly aware of the importance of digitalization expect faster and more efficient services, but the digital divide is the main barrier. This research provides recommendations for village governments to increase the digital capacity of village apparatus through continuous training and strengthening digital infrastructure. Overall, the digitization of public services in villages has great potential to improve the efficiency and quality of services, but requires more attention to improving skills and technological facilities at the village level.
Village-Owned Enterprise Governance in the Perspective of Reinventing Local Government Dian Pratama; Eny Haryati; Dian Ferriswara
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 2 (2025): Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i2.515

Abstract

This study aims to describe and analyze: Governance of BUMDes based on reinventing local government. This study uses a qualitative approach with a multiple case study design. This research was conducted in three locations with BUMDes that have different levels of performance: BUMDes Tirta Mandiri (Ponggok Village, Klaten, Central Java): For example, BUMDes are successful. Sumber Rejeki BUMDes (Sumberagung Village, Jember, East Java): As an example of BUMDes with medium performance. BUMDes Tani Makmur (Sukorejo Village, Malang Regency, East Java): As an example of BUMDes that are still developing. The data obtained were analyzed qualitatively using the thematic analysis method. The stages of data analysis are as follows: (1) Data Collection (2) Transcription and Coding: (3) Thematic Analysis: (4) Data Triangulation. The results of the study show that BUMDes Governance based on local government reinventing includes Community Participation: Encouraging active community involvement in the decision-making process. Community participation in the management of BUMDes refers to four participations, namely (1) participation in planning, (2) participation in program implementation, (3) participation in assessment and evaluation, and (4) participation in the utilization of results. Transparency in governance refers to openness in providing information related to the management of BUMDes to the public. Document accessibility available, Complete and clear information, Open management processes, Regulatory framework that ensures transparency, Information written and communicated to stakeholders. Accountability in governance refers to legal accountability, process accountability, program accountability. BUMDesa innovation as a new idea aims to initiate, improve and improve community entrepreneurship. Innovation in products and services. Innovation in BUMDes includes the creation of new products, improving the quality of existing products, and developing services that are relevant to the needs of the community and the market. Service innovation includes improving ways of providing services that are faster, more convenient, or more in line with customer needs.
The Dilemma of Illegal Indonesian Migrant Workers : Between Rural Unemployment Solutions and Weak Protection Yougie Alhabsy Barnadi; Eny Haryati; Dian Ferriswara
Sosial Simbiosis : Jurnal Integrasi Ilmu Sosial dan Politik Vol. 2 No. 1 (2025): Sosial Simbiosis : Jurnal Integrasi Ilmu Sosial dan Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/sosial.v2i1.1420

Abstract

This study aims to describe and analyze: positive impacts with negative impacts as a result of Illegal Indonesian Migrant Workers and How Legal Protection in Indonesian Migrant Workers Ilega. The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results show that the current migration process, due to its intense dynamics, has a strong social and economic impact. The impact affects almost all sectors of society. In addition, it has an impact on the sending and receiving countries, especially its human resources. Positive and negative impacts of international labor migration on human capital in sending and receiving countries. For example, in sending countries, labor migration tends to have a stronger negative impact on human capital, whereas the positive impact of labor circulation cannot be observed. Legal protection for Indonesian Migrant Workers has been comprehensively regulated through various laws and regulations, with the aim of providing maximum protection from various aspects. The state ensures protection for Indonesian Migrant Workers in three main stages: before work, during work, and after work. This protection includes administrative, technical, social security, security, as well as complaint assistance and management of work results after returning to Indonesia. The Indonesian Migrant Workers Protection Agency (BP2MI) is a non-ministerial body formed based on Law Number 18 of 2017 and Presidential Regulation Number 90 of 2019 to provide integrated services and protection for Indonesian Migrant Workers. BP2MI has various authorities, including the implementation of policies, services, social security supervision, issuance of recruitment permits, document verification, and coordination of protection during employment. BP2MI is also tasked with managing facilities, rehabilitation, reintegration, and social and economic empowerment for Indonesian Migrant Workers and their families. BP2MI collaborates with various stakeholders from the central government to villages to ensure optimal services and protection for Indonesian Migrant Workers
Implementation of the Minister of Home Affairs Regulation on Official Correspondence Guidelines: A Case Study of the East Java Provincial Secretariat Indah Novia Alfianita; fediantyaugustinah; Dian Ferriswara; Sri Kamariyah; Sanjaya Adi
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 1 (2025): June 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i1.262

Abstract

This study aims to analyze the implementation of the Minister of Home Affairs Regulation based on official correspondence guidelines at the East Java Provincial Secretariat. Effective communication and standardized document formats are essential for promoting transparency, accountability, and professionalism in public administration. A qualitative research approach was employed, with data collected through direct observation and analysis of 15 official documents to evaluate the extent of guideline application. The findings indicate that the policy has not been fully implemented, with key challenges including limited understanding of the guidelines, inadequate training and socialization for administrative personnel, and resistance to adopting standardized procedures. These issues hinder the consistency and clarity of official communication. To address these barriers, regular policy evaluations, structured training programs, and strong leadership support are recommended. The study implies that reinforcing standardized correspondence practices can significantly enhance administrative efficiency and institutional governance.