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All Journal Mandiri: Jurnal Akuntansi dan Keuangan Manajemen Kreatif Jurnal Bharasumba Jurnal Multidispliner Journal Economic Excellence Ibnu Sina AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Ulil Albab
Abu Darim
Sekolah Tinggi Ilmu Ekonomi Pemuda
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Analisis Penerapan Sistem Akuntansi Dalam Pembukuan Kas PKK Di Dusun Sumur Pandan Jessica Aranda Windartik; Abu Darim
Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2172

Abstract

The Research aims to analyze the application of the accounting system in PKK cash bookkeeping in Sumur Pandan Hamlet, Bandungsekaran Village, Balongpanggang District, Gresik Regency. The data studied was in the form of the application of the accounting system in PKK cash bookkeeping. data collection techniques used interviews and documentation. The data analysis technique used is a case study. The results of this study indicate that PKK cash bookkeeping in Sumur Pandan Hamlet, Balongpanggang District, Gresik Regency has not implemented cash bookkeeping in accordance with the accounting system. Because the cash bookkeeping that is made is only year-end bookkeeping. This can make it difficult for some parties if they need financial information at any time for decision making.
Analisis Pengukuran Pendapatan Sales Berdasarkan PSAK No 72 Siti Nurhidayah; Abu Darim
Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2176

Abstract

Under the guidance of Dr. H. Abu Darim, MPD., MSI supervisor The purpose of this research was to find out whether the method applied by the company PT Timex Indonesia Surabaya in measuring its income was in accordance with the accounting standard statement PSAK No. 72. The method used in this research is a qualitative descriptive method using financial report documents of PT Timex Indonesia Surabaya. The results of this research state that PT Timex Indonesia Surabaya measures income based on the accrual basis concept, where income is recognized after carrying out transactions, but cash payments have not been received. The results of this research conclude that the records used by PT Timex Indonesia Surabaya in measuring its income are in accordance with the accounting standard statement PSAK No. 72.
Analisis Biaya Produksi Pencetakan Buku LKS di CV Pustaka Cendekia Menggunakan Metode Full Costing Ahmad Zaenal Hakim; Abu Darim
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.289

Abstract

The aim of this study is to analyze the calculation of production costs for worksheets at CV Pustaka Cendekia using the full costing method. This type of quantitative research. This study uses primary data and secondary data. Data collection techniques using interviews and documentation.The results of the research. Calculation of the cost of production using the full costing method at CV Pustaka Cendekia is to calculate all costs incurred in the production process of LKS books. From the results of the analysis, the total costs incurred to produce 1 LKS book is Rp. 2044. By using this calculation, for 1 LKS book, the company will get a profit of Rp. 1,456 (selling price Rp. 3,500– Rp. 2,044).
Analisis Penentuan Harga Jual dengan Metode Cost Plus Pricing pada UD Bintang Kejora Herminaini Mauris Khoirunnisa; Abu Darim
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.405

Abstract

This study aims to analyze the determination of the selling price using the cost plus pricing method at UD Bintang Kejora. This type of research uses case research which is selected based on the formulation of the problem and research objectives. The data collection technique used is documentation. Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The data validity technique used is source triangulation.The results of the study show that UD Bintang Kejora in determining the cost of production is still not in its entirety, such as not including maintenance costs and depreciation of equipment used in the production process. Therefore, researchers calculate the cost of production using the full costing method and determining the selling price of the cost-plus pricing method to help companies get the appropriate profit. The cost of production using the full costing method is Rp. 44,455. The profit obtained by adding a margin of 35% of the cost of production is Rp. 15,559. In order to obtain a selling price using the cost-plus pricing method of Rp. 60,014. The results of the calculation of determining the selling price with this method can help UD Bintang Kejora in getting the desired profit.
Strategi Layanan Travel Tanjung Perak dalam Meningkatkan Omset Penjualan Menggunakan Tiktok pada Tahun 2024 Soimah Soimah; Abu Darim
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 7: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i7.17464

Abstract

Penelitian ini memiliki tujuan dalam memberi penjelasan hasil implementasi strategi layanan Travel Tanjung Perak dalam meningkatkan omset penjualan menggunakan Tiktok pada tahun 2024. Data yang digunakan dalam pelaksanaan penelitian ini berasal dari data yang telah dikumpulkan saat melakukan pengumpulan data. Penelitian ini menggunakan teknik pengumpulan data wawancara, observasi serta dokumentasi. Teknik analisis yang digunakan yakni deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa pada pengimplementasian strategi layanan dengan menggunakan Tiktok dengan adanya penerapan strategi pelayanan pada pelanggan untuk meningkatkan omset di Travel Tanjung Perak menggunakan strategi digital marketing untuk memberi pelayanan kepada pelanggan yang memiliki kendala jarak, strategi digital marketing ini memanfaatkan platform tiktok. Untuk melakukan peningkatan omset penjualan di tahun 2024 ini sesuai dengan yang ditargetkan, jadi menunjukan bahwa adanya kenaikan omset setiap tahunnya dari periode 2021 hingga 2024. Sehingga hal ini dianggap menjadi perubahan dalam usaha ini untuk sebuah strategi dalam peningkatan omset dengan cara menerapkan strategi pelayanan dengan menggunakan Tiktok.
PENGUATAN PEMBELAJARAN KONTEKSTUAL MELALUI KUNJUNGAN INDUSTRI: STUDI KUALITATIF PADA MAHASISWA PROGRAM STUDI S1 MANAJEMEN STIE PEMUDA DI PT. ATLANTIC BIRURAYA Nuryadi; Abu Darim; Dewi Anjani; Ayunda Bella O; Salva Nur H; Umar Luthfi; Rifaldo Jefri S
Jurnal Multidisipliner Bharasumba Vol 5 No 02 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i02.2308

Abstract

This research aims to understand the strengthening of contextual learning through industrial visits for undergraduate Manag ement students at STIE Pemuda, specifically at PT Atlantic Biruraya. The study employs a qualitative method with a case study approach. Data were collected through interviews, observations, and documentat ion. The findings indicate that industrial visits significantly enhance contextual learning by providing students with direct, real-world exper iences and expanding their understanding of how human resource man agement concepts are applied in actual business practices. Through these activities, students are able to bridge the gap between theoretical knowledge gained in the classroom and its practical implementation in the workplace, industrial visits contribute to improving students’ critic al thinking, adaptability, and professional awareness. For business ma nagement students, such experiential learning opportunities are essent ial in preparing them for future careers, as they foster relevant compet encies, practical insights, & a deeper understanding of organizational dynamics in a competitive business environment.
Analisis Perbandingan Laporan Keuangan untuk Memprediksi Kinerja Perusahaan dengan Menggunakan Metode Trend Indri Nurafifah; Abu Darim
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 8 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i8.2878

Abstract

This study aims to compare the 2019 and 2020 financial statements of PT Industri Jamu and Farmasi Sido Muncul Tbk using the trend method. The data studied were in the form of case studies of the 2019 and 2020 financial statements of PT Industri Jamu and Farmasi Sido Muncul Tbk. The data collection technique used was a case study. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study are a review of the comparison of financial statements in 2019 and 2020 using the company trend method where later there will be several additional factors to the company’s performance which can be predicted for the profit component to continue to increase in the following year, while in 2019 and 2020 the percentage comparison uses the trend method to profit and loss in 2019 was 122%, balance sheet in 2019 was 106% and for profit and loss in 2020 was 141%, balance sheet obtained in 2020 was 111%.
Strategi Manajemen Sumber Daya Manusia Dalam Upaya Meningkatkan Kinerja Karyawan Pada PT. Asli Walet Indonesia Reni Yuniayati Sandra Boiyani; Nur Aini Anisa; Abu Darim; Nuryadi `Nuryadi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.2342

Abstract

Penelitian ini bertujuan menganalisis strategi manajemen sumber daya manusia yang diterapkan PT. Asli Walet Indonesia dalam mendukung kinerja karyawan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan informan Manager, HRD, dan Staf yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa strategi manajemen sumber daya manusia meliputi pelatihan dan pengembangan, pemberian kompensasi, serta monitoring dan evaluasi kinerja. Pelatihan dilakukan melalui on-the-job training dengan pendampingan supervisor dan staf berpengalaman, sedangkan kompensasi diberikan melalui uang makan, transportasi, bonus kehadiran, dan cuti tahunan. Monitoring dan evaluasi dilakukan melalui pengawasan, arahan, serta penilaian hasil kerja. Temuan menunjukkan bahwa penerapan ketiga strategi tersebut dipersepsikan mendukung peningkatan kompetensi, motivasi, disiplin, dan kualitas kerja karyawan. Penelitian ini menegaskan pentingnya pengelolaan sumber daya manusia yang terpadu dan penguatan sistem kompensasi yang lebih terstruktur dalam mendukung kinerja karyawan.   This study aims to analyze the human resource management strategies implemented by PT. Asli Walet Indonesia to support employee performance. The study employed a descriptive qualitative approach, with informants consisting of the Manager, HRD, and Staff selected through purposive sampling. Data were collected through observation, interviews, and documentation and analyzed using the Miles and Huberman model. The results show that human resource management strategies include training and development, compensation, and performance monitoring and evaluation. Training was conducted through on-the-job training with guidance from supervisors and experienced staff, while compensation was provided in the form of meal allowances, transportation allowances, attendance bonuses, and annual leave. Monitoring and evaluation were conducted through supervision, guidance, and assessment of work results. The findings indicate that the implementation of these three strategies was perceived to support improvements in employee competence, motivation, discipline, and work quality. This study highlights the importance of integrated human resource management and a more structured compensation system in supporting employee performance.
Strategi Penggunaan Media Sosial Dalam Pemasaran Rumah Sakit Kamar Medika Mojokerto Yogik Andrie Purnama; Abu Darim; Nur Aini Anisa; Komarun Zaman; Nuryadi Nuryadi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.2399

Abstract

Penelitian ini bertujuan menganalisis strategi penggunaan media sosial dalam pemasaran Rumah Sakit Kamar Medika Mojokerto, termasuk efektivitas, faktor pendukung dan penghambat, serta implikasinya terhadap citra dan pelayanan rumah sakit. Penelitian menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan meliputi pihak manajemen, Humas/Marketing, admin media sosial, staf IT dan desain, pasien atau pengunjung, serta pengikut media sosial rumah sakit. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan secara tematik. Hasil penelitian menunjukkan bahwa Instagram, Facebook, dan WhatsApp Business dimanfaatkan secara terencana untuk menyampaikan informasi pelayanan, jadwal dokter, promosi, kegiatan rumah sakit, serta edukasi kesehatan. Media sosial juga berfungsi sebagai sarana komunikasi dua arah dan pembentukan citra positif rumah sakit. Efektivitas strategi terlihat dari kemudahan akses informasi, interaksi dengan audiens, dan meningkatnya kesadaran masyarakat terhadap layanan rumah sakit. Namun, efektivitas belum dapat diukur secara kuantitatif karena keterbatasan data analitik media sosial. Penelitian merekomendasikan penguatan perencanaan konten, evaluasi berbasis analytics, dan pengembangan platform digital secara lebih luas.   This study aims to analyze the social media usage strategy in the marketing of Kamar Medika Hospital Mojokerto, including its effectiveness, supporting and inhibiting factors, and implications for the hospital’s image and services. This study employed a qualitative approach, with data collected through in-depth interviews, observation, and documentation. The informants included hospital management, Public Relations/Marketing staff, social media administrators, IT and design staff, patients or visitors, and hospital social media followers. Data were analyzed through data reduction, data presentation, and thematic conclusion drawing. The findings indicate that Instagram, Facebook, and WhatsApp Business are strategically utilized to disseminate service information, doctor schedules, promotions, hospital activities, and health education. Social media also serves as a two-way communication channel and contributes to building a positive hospital image. The effectiveness of the strategy is reflected in easier access to information, audience interaction, and increased public awareness of hospital services. However, its effectiveness could not be measured quantitatively due to limited social media analytics data. The study recommends strengthening content planning, implementing analytics-based evaluation, and expanding the use of digital platforms.
Co-Authors Ahmad Zaenal Hakim Ayunda Bella O Dewi Anjani Herminaini Mauris Khoirunnisa Indri Nurafifah Jessica Aranda Windartik Komarun Zaman Nur Aini Anisa Nur Aini Anisa Nuryadi Nuryadi Nuryadi Nuryadi `Nuryadi Reni Yuniayati Sandra Boiyani Rifaldo Jefri S RR. Ella Evrita Hestiandari Salva Nur H Soimah Soimah Umar Luthfi Yogik Andrie Purnama