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All Journal JURNAL ECONOMINA Gudang Jurnal Multidisiplin Ilmu Ardhi: Jurnal Pengabdian dalam Negri Menulis: Jurnal Penelitian Nusantara
Munir Is’adi
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Sistem Pencatatan Akuntansi Pengadaan Rutin Barang Dan Jasa Pada PT. PLN (Persero) Up 3 Banyuwangi Devi Ayu Umami; Munir Is’adi
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 1 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i1.179

Abstract

Not just people attempt to address their issues for labor and products yet additionally organizations in light of the fact that satisfying these labor and products plays a significant part in supporting the organization's functional exercises. The point of securing labor and products is as a supporting element in completing exercises with the goal that they run well and get most extreme outcomes. On account of obtainment of merchandise/administrations, interior control should exist for each field in the work association in a task. Because the procurement procedure is susceptible to procedural inconsistencies, an element of internal control is required. Based on the description above, the author chose PT PLN (Persero) UP3 Banyuwangi as the basis for writing the journal Kiai Haji Achmad Siddiq Jember University, Faculty of Islamic Economics and Business entitled "ACCOUNTING RECORDING SYSTEM FOR ROUTINE PROCUREMENT OF GOODS AND SERVICES AT PT PLN (PERSERO) UP 3 BANYUWANGI ”
Analisis Kebijakan Dan Praktik Pemeliharaan Di PT. INKA : Perspektif Manajerial Dan Teknisi Munir Is’adi; Firdha Faizzatul Hotimah; Amanda Eka Putri Nafila
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 3 (2025): Menulis - Maret
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i3.92

Abstract

Pemeliharaan merupakan salah satu aspek penting dalam operasional perusahaan, baik di perusahaan dagang, jasa, terutama di perusahaan manufaktur, termasuk di PT INKA Banyuwangi sebagai salah satu perusahaan manufaktur milik negara yang bergerak di bidang industri pembuatan kereta api dan penyedia transportasi darat. Penelitian ini bertujuan untuk menganalisis kebijakan dan praktik pemeliharaan di PT INKA dari perspektif manajerial dan teknisi. Metode penelitian yang digunakan adalah studi kasus dengan teknik pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa PT INKA Banyuwangi telah menerapkan kebijakan pemeliharaan yang efektif, namun masih terdapat beberapa permasalahan terkait dengan praktik pemeliharaan, seperti keterlambatan perbaikan dan kurangnya teknisi tim pemeliharaan. Penelitian ini juga menemukan bahwa perspektif manajerial dan teknisi memiliki peran penting dalam mengoptimalkan kebijakan dan praktik pemeliharaan di PT INKA Banyuwangi. Oleh karena itu, penelitian ini merekomendasikan beberapa strategi untuk meningkatkan efektivitas kebijakan dan praktik pemeliharaan di PT INKA, seperti meningkatkan komunikasi antara departemen, mengembangkan sistem informasi pemeliharaan, dan penambahan teknisi tim pemeliharaan.
Analisis Pengakuan Pendapatan Pada PT. PLN (Persero) ULP Muncar Banyuwangi Revi Almaningrum Herti; Febriyanti Latifatul Azizah; Munir Is’adi
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 3 (2025): Menulis - Maret
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i3.127

Abstract

Maximizing profits is the main goal of a company, and revenue is one of its components. Regarding the main idea of ​​the issue, namely the measurement and recognition of income. PSAK No. Income 23 is covered in the Statement of Financial Accounting Standards. This research aims to determine whether the income of PLN (Persero) ULP Muncar Banyuwangi is recognized and measured in accordance with the requirements of PSAK No.23. Descriptive analysis is the technique used. PLN (Persero) ULP Muncar Banyuwangi provided the primary and secondary data used. Based on research findings, it can be said that the company’s income comes from operational and non-operational sources, and principles related to revenue recognition and measurement have been used. According to PSAK No. 23, corporations record non-performing loans using the cash basis, use the accrual basis in revenue recognition, and measure income at fair value.
Sistem Informasi Akuntansi Pendapatan Penjualan Listrik Pascabayar Pada PT. PLN (Persero) ULP Banyuwangi Kota Munir Is’adi; Dewi Erma Yunitasari; Shinta Fahma Diana
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 2 (2024): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i2.353

Abstract

PT Perusahaan Listrik Negara ini ialah suatu industri yang berjalan dalam bagian pelayanan jasa sumber energi listrik yang dimiliki oleh salah satu perusahaan milik negara (BUMN). Studi kasus ini dilakukan sebagai infornasi terhadap sistem infoemasi akuntansi terhadap penghasilan listrik pascabayar PT. PLN (ULP) Banyuwangi Kota. Dimana pendapatan listrik didapat dari sistem pascabayar dan prabayar. Meskipun demikian, penelitian ini hanya membahas pendapatan bulanan pelanggan dari listrik pascabayar. Pengumpulan data dilakukan melalui kepustakaan dan penelitian. lapangan, serta pengambilan data primer dan sekunder yaitu melalui wawancara dengan karyawan bagian Transaksi Energi, dan juga pengambilan data terkait sistem informasi akuntansi. Penelitian ini menggunakan data kualitatif karena tidak ada terkait dengan angka Hasil dari pengamatan ini adalah PLN (Persero) ULP Banyuwangi Kota telah menggunakan Aplikasi Pengelolaan dan Pengawasan Arus Pendapatan Secara Terpusat (P2APST), Pelayanan Pelanggan Terpusat (AP2T), dan Sistem Aplikasi dan Produk dalam Pemrosesan Data (SAP) untuk menjalankan sistem informasi akuntansi terkomputerisasi online terpusat telah berjalan baik karena telah diintegrasikan ke dalam sistem.
Responsiveness Mediates Accountability and Transparency for Stakeholder Participation in Pondok Pesantren: Responsiveness,Accountability, Transparency, Participation, Pondok Pesantren Munir Is’adi; Rakhman Wijaya, Abdur
JURNAL ECONOMINA Vol. 5 No. 4 (2026): JURNAL ECONOMINA, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i4.1958

Abstract

This study investigates how perceived accountability (PA) and perceived transparency (PT) shape stakeholder participation (PP) in Pondok Pesantren, with perceived responsiveness (PR) as a mediator. Using a quantitative, causal design and Partial Least Squares-Structural Equation Modelling (PLS-SEM), data were collected from 89 stakeholders (students, parents/ guardians, alumni, local community, and donors) across several Pesantren in Jember. The measurement model shows strong reliability and validity (CR = 0.922—0.964; AVE > 0.50; all loadings > 0.70; VIF < 5). The structural model explains 81.5% of the variance in participation (R-square = 81.5%) and 77.3% in responsiveness (R-square = 0.773), with high predictive relevance (Q-Square PP = 0.595; Q-Square PR = 0.558). Key paths indicate that PR → PP is the strongest predictor (O = 0.539; p < 0.001), PT → PR (O = 0.331; p = 0.0012) are significant. Mediation tests confirm full mediation of PR in the PA → PR (O = 0.313; p = 0.002) and partial mediation in the PT → PP link (O = 0.178; p = 0.026). The findings suggest that accountability and transparency foster participation when they are experienced as responsiveness, offering a governance pathway aligned with amanah, ihsan, and shura..
Co-Authors Amanda Eka Putri Nafila Devi Ayu Umami Dewi Erma Yunitasari Febriyanti Latifatul Azizah Firdha Faizzatul Hotimah Revi Almaningrum Herti Shinta Fahma Diana Wijaya, Abdur Rakhman