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Akram, Akram
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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PEMBUATAN BASIS DATA BERBASIS EXCEL DAN PEMANFAATANNYA DALAM PEMETAAN POTENSI SUMBER DAYA MANUSIA Animah, Animah; Akram, Akram; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.844

Abstract

Currently, all activities are related to digitalization. On the one hand, changes from manual to digitalization have a positive impact if accompanied by an increase in human resource competence. On the other hand, if there is no increase in human resources related to digitalization, it will bring setbacks. Villages are the spearhead of a country. If village officials and the government in the village do not understand digitalization, then it is certain that the country will experience a seatback. A database is an output that results from digitalization. The most crucial thing in a database at the village level is regarding population, whether the database can provide the total number, productive age, education, variety of businesses. If the simplest and most important database is available, the service will be faster, and decision-making will improve.
PERANCANGAN E-COMMERCE UNTUK MENINGKATKAN PANGSA PASAR DAN DAYA SAING PRODUK TEH BUAH PALA Akram, Akram; Rahayu, Nila; Anwar, Adri
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1039

Abstract

Permasalahan mitra adalah: “Bagaimana e-commerce dirancang untuk meningkatkan pangsa pasar dan daya saing produk teh Pala?”. Solusinya adalah merancang sistem pemasaran dengan menggunakan e-commerce, namun terlebih dahulu memastikan produk tersebut layak dipasarkan ke skala konsumen yang lebih luas. Metode tersebut meliputi: a) Tahap Persiapan Kelayakan Produk; b) Promosi menggunakan Media Sosial (FB, Ig); kegiatan tersebut dilakukan dengan memastikan produk teh memiliki izin edar yang sah dari pemerintah (PIRT). Untuk itu tahapan utama yang dilakukan dalam kegiatan pengabdian ini adalah membantu pelaku usaha untuk mendapatkan PIRT. Tahapan ini dilakukan sejak tanggal 16 Juni 2023 di Kantor Bupati Lombok Tengah dengan beberapa tahapan antara lain: a) Memastikan produk pangan yang dihasilkan memenuhi standar yang ditetapkan BPOM; b) Pendaftaran melalui aplikasi SPP-IRT yang terintegrasi dengan sistem OSS (Online Single Submission). Pendaftaran online dilakukan segera setelah NIB diperoleh; c) Menunggu jadwal survei lapangan oleh petugas; d) Menerima surat keterangan (SPP-IRT)
ANALISIS USAHA SONGKOK RECCA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DITINJAU DARI PERSPEKTIF EKONOMI ISLAM akram, akram; Yazir Tahir, Moch Yazim; Patimbangi, Andi; Hasbi, Hartas
Islamic Economic and Business Journal Vol. 5 No. 2 (2023): December
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v5i2.5621

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran usaha Songkok Recca dalam meningkatkan kesejahteraan masyarakat, sambil mempertimbangkan perspektif ekonomi Islam terhadap kontribusi usaha tersebut. Metode penelitian yang digunakan adalah kualitatif, dengan pengumpulan data melalui wawancara dan dokumentasi. Informan utama dalam penelitian ini adalah para pengrajin usaha Songkok Recca yang beroperasi di Desa Paccing, Kecamatan Awangpone, Kabupaten Bone. Teknik analisis data yang diterapkan melibatkan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keberadaan usaha Songkok Recca di Desa Paccing memiliki dampak signifikan terhadap kesejahteraan masyarakat setempat. Indikator kesejahteraan yang melibatkan pendapatan, akses terhadap kesehatan, akses terhadap pendidikan, dan kepemilikan fasilitas dapat ditingkatkan melalui kontribusi positif dari usaha ini. Selain itu, usaha Songkok Recca ini sesuai dengan prinsip-prinsip ekonomi Islam, di mana bahan-bahan yang digunakan dalam produksinya dianggap halal dan proses produksinya mematuhi norma-norma yang ditetapkan.This study aims to explore the role of Songkok Recca's business in improving community welfare, while considering the Islamic economic perspective on the contribution of these efforts. The research method used is qualitative, with data collection through interviews and documentation. The main informants in this study were Songkok Recca business craftsmen operating in Paccing, Awangpone District, Bone Regency. The applied data analysis techniques involve data reduction, data presentation, and conclusions. The results showed that the existence of Songkok Recca business in Paccing Village had a significant impact on the welfare of the local community. Well-being indicators involving income, access to health, access to education, and ownership of facilities can be improved through the positive contribution of these efforts. In addition, Songkok Recca's business is in accordance with the principles of Islamic economics, where the ingredients used in its production are considered halal and the production process complies with established norms.
Analisis Hasil Belajar dalam Penggunaan Quizizz pada Pembelajaran Bahasa Inggris Hardianti, Hardianti; Rahma, Jeniar; Akram, Akram; Nasir, Nasir; Nurwahida, Nurwahida
JURNAL PENA Vol 11, No 1 (2024)
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jp.v11i1.14427

Abstract

Quizizz merupakan salah satu platform yang memungkinkan siswa mengevaluasi pembelajaran mereka dengan cara yang interaktif ketika menjawab soal. Tujuan dari penelitian ini untuk mengetahui analisis hasil belajar dalam penggunaan Quizizz pada pembelajaran Bahasa Inggris. Jenis penelitian ini kualitatif, dengan metode deskriptif. Populasi terdiri dari seluruh siswa kelas XI MIPA I SMAN 6 Maros, dengan 17 siswa sebagai sampel. Teknik pengumpulan data berupa wawancara. Hasil dan pembahasan diatas mengenai analisis hasil belajar dalam penggunaan Quizizz pada pembelajaran Bahasa Inggris kelas XI Mipa I SMAN 6 Maros bahwa dalam penerapan Quizizz dapat menumbuhkan motivasi dan minat siswa yang memiliki hubungan pada hasil belajar siswa. Penggunaan Quizizz dalam pembelajaran menjadikan proses belajar yang menyenangkan. Kendala yang dialami yaitu kuota internet yang sering berubah-ubah. Dan berdasarkan data nilai yang dipaparkan maka terdapat peningkatan hasil belajar dalam penggunaan Quizizz dalam pembelajaran Bahasa Inggris.
OPTIMALISASI SKEMA BAGI HASIL SEBAGAI SOLUSI PERMASALAHAN PRINCIPAL-AGENT DALAM PEMBIAYAAN MUDHARABAH PADA PT.BANK MUAMALAT INDONESIA CABANG MATARAM Aulia, Siti Rizqi; Jumaidi, Takdir; Akram, Akram
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.28

Abstract

The objective of this is study to determine the measures taken by the Mataram branch of PT. Bank Muamalat Indonesia in optimizing the profit sharing scheme that can be a solution to the problem of agency, namely adverse selection and moral hazard in mudharabah financing, as well as things that are considered by banks and customers in determine the ratio of portion for the profit sharing. This research is a descriptive study. Sample of the study consist of employees of the Mataram branch of PT. Bank Muamalat Indonesia and customer of mudharabah financing. Data were obtained through the distribution of questionnaires, interviews and observations. Analyses based on validity test, reliability test and description of the percentage scores from the questionnaire showed that in optimizing the profit-sharing scheme, the Mataram branch of Bank Indonesia Mumalat negotiate profit sharing with the mudharabah financing customers. Matters considered by the bank and its customers when negotiating profit sharing ratio are: (1) Estimation of the profit margin business (2) Consideration on the financing period (3) Estimation on every month or each transaction of sales volume. (4) Estimation on every month or each transaction selling price fluctuations (5) Estimation on net profit of each sale transaction. (6) Estimation on cost of goods sold the business (7) Estimation on the percentage/portion of profit sharing to customers/investors/depositors. (8) the desired level of profit projections. Meanwhile, in order to minimize agency problems the bank should: (1) disburse financing with very selective procedure. (2) conduct monitoring after the business is running (3) determine the rate of profit sharing ratio as expected by customer which can encourage customer in increasing the level of its efforts in running the business (4) preserve a pledge that encourage customers to be serious about doing their business. To overcome the problem of adverse selection that is before the financing is granted, the bank should provides a more stringent requirement that the customer should previously had been a customer of Bank Muamalat Indonesia with contract other than the mudharaba contract and a minimum period of 3 years. This is necessary in order to look at the track record of the prospective customers. Meanwhile, to address the moral hazard problem that is after the financing is granted, the bank routinely monitors its customer, both actively and passively. Active monitoring involves visiting customers on a regular basis and passive monitoring is done by monitoring payment obligation of the client to the bank in every end of the month.
EKSPOSUR RISIKO INSTRUMEN DERIVATIF, VOLATILITAS NILAI PERUSAHAAN DAN OPINI AUDIT GOING CONCERN Izzakiah, Nurul; Akram, Akram; Sasanti, Elin Erlina
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.34

Abstract

The objective of this study is to determine the influence of derivative instruments risk exposure to the volatility of the company. This study also aimed to determine the influence of the volatility of the company on the going concern audit opinion as well as the influence of derivative instruments risk exposure on the going concern audit opinion with volatility of the company as intervening variable. Derivative instruments risk exposure variable in the study is represented by the cost of capital, short- term liquidity, fluctuations in earnings and debt levels. The sample consisted of 28 companies listed in Indonesia Stock Exchange (IDX). Hypotheses testing for the first model based on multiple regression analysis suggest that the cost of capital, short-term liquidity, fluctuations in earnings and debt levels has no significant influence on the volatility of the company. Hypotheses testing for the second model also suggest that the volatility of the company do not affect the going concern audit opinion. However, the results based on path analysis suggest that short-term liquidity; fluctuations in earnings and debt levels indirectly influence the going concern audit opinion with the volatility of the company as an intervening variable.
ANALISIS AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK DAN KEPEMILIKAN KELUARGA Bambang, Bambang; Savira, Hanny; Akram, Akram
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.35

Abstract

The aim of this study is to analyze the effect between of financial reporting aggressiveness, tax aggressiveness and family ownership. The analysis was performed in 39 manufacturing companies which are listed in Bursa Efek Indonesia during the period 2013-2014 by using multiple linear regression analysis. The results of the study show that financial reporting aggressiveness affects tax aggressiveness and tax aggressiveness affects the financial reporting aggressiveness. This proves that the companies earning management affected by aggressive tax and tax management actions are also usually affected by the actions of earning management so that the company's financial position looks good. However, the study found that the family ownership does not affect the financial reporting aggressiveness or tax aggressiveness. This study also uses three control variables, namely profitability, leverage, and the size of the company. The results showed that the size of the company affects financial reporting aggressiveness, while profitability and leverage were found to have no effect on the financial reporting aggressiveness. Furthermore, while the profitability showed influence on the tax aggressiveness, the leverage and the size of the company showed no influence on the tax aggressiveness.
OPTIMALISASI PRODUKSI ROTI DENGAN MENGGUNAKAN METODE BRANCH AND BOUND (Studi Kasus Pada Pabrik Roti Syariah Bakery, Jl. Maleo, Lrg.VIII No. 68 Palu) Akram, Akram; Sahari, Agusman; Jaya, Agus Indra
JURNAL ILMIAH MATEMATIKA DAN TERAPAN Vol. 13 No. 2 (2016)
Publisher : Program Studi Matematika, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.277 KB) | DOI: 10.22487/2540766X.2016.v13.i2.7209

Abstract

OPTIMALISASI PRODUKSI ROTI DENGAN MENGGUNAKAN METODE BRANCH AND BOUND(Studi Kasus Pada Pabrik Roti Syariah Bakery, Jl. Maleo, Lrg.VIII No. 68 Palu)
Pelatihan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing di UKM Printing House Akram, Akram; Animah, Animah; Mujahidi, Khairul; Hastuti, Ely Windarti; Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Anuggrah, Anggun; Amita, Amita
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1380

Abstract

Perhitungan harga pokok produksi dengan metode full costing dianggap lebih akurat karena mencakup semua komponen biaya dengan rinci dalam proses produksi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pembinaan terkait perhitungan harga pokok produksi dengan membandingkan perhitungan menggunakan metode full costing dengan metode yang diterapkan oleh UKM Printing House. Hasilnya menunjukkan bahwa metode full costing menghasilkan harga pokok produksi sebesar Rp 269,6-, yang lebih tinggi dibandingkan Rp 200,- menurut metode UKM Printing House. Perbedaan ini terjadi karena UKM Printing House hanya mempertimbangkan biaya bahan baku kertas hvs, biaya tenaga kerja, dan biaya overhead listrik, tanpa memasukkan biaya bahan baku lain seperti tinta, dan lem, serta biaya overhead tambahan seperti penyusutan peralatan, sewa tempat, dan wifi.
Korelasi Antara Komunikasi Organisasi dengan Iklim Kerja Astuti, Astuti; Akram, Akram
Adaara: Jurnal Manajemen Pendidikan Islam Vol. 13 No. 2 (2023): Adaara: Jurnal Manajemen Pendidikan Islam
Publisher : Program Studi Manajemen Pendidikan Islam IAIN Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ajmpi.v13i2.4802

Abstract

 This study aims to: 1) describe the reality of organizational communication; 2) describe the reality of the work climate; and 3) examine the correlation between organizational communication and work climate at Madrasah Tsanawiyah Islamic Middle School 1 Bone south Sulawesi. This research uses quantitative methodology with correlational design to explain the research questions. The instrument used to measure the variabels of this study was a questionnaire then analyzed with descriptive statistics and inferntial statistics use analiysis of the product moment with SPSS version 21 software. The result of the study show in descriptive of organizational communication is in the good category of 83,05% and work climate is in the conducive category of 81,09%. In addition, the analysis of inferential with correlation product moment analysis suggest that there is a positive and significant correlation between organizational communication and work climate, signified by correlation coefficient of 69,4%, which is at strong level of correlation.
Co-Authors Adrianda Anwar Agus Indra Jaya Agusman Sahari Ahmad Rifai Ahmad Rifa’i Akuarta, La Ode Reski Al Huda, Nafisah Amalia, Nida Afifah Amir Azan, Said Amita, Amita Andi Permana Putra Angellina Frebiana Joe Animah Animah Animah Animah Anuggrah, Anggun Anwar, Adri Aptasari, Fety Widianti Arya Dwi Saputra Ashari, Abdul Astuti - Aulia, Siti Rizqi Ayu, Sadriana Ayudia Sokarina Azizah, Rahmah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Bambang Budi Santoso Budiarto, H. Dara Nida Utamie Devie Octariani Devie Octariani Diana Sulianti K Tobing Dianisa Indirasani Djohas, Saharuddin ELFINA ELFINA, ELFINA Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Endar Pituringsih Erfan Agusfiandifutra Fathurrahman Fathurrahman Felicia Handoyo Firlana Fajri H. Budiarto Hambali, Uyunnasirah Handia Fahrurrozi Hardianti Hardianti, Hardianti Hasan Hasan Hasanati Hasanati Hasbi, Hartas Hermanto Hermanto I Made Budiarsa I Nengah Kundera I Nyoman Nugraha Ardana Putra Idhar, Idhar Ikbar, Ikbar Izzakiah, Nurul JAFAR, MUH. Jumaidi, Takdir Khaerul Umam, Khaerul Lalu Muhammad Furkan Lilik Handajani Lilik Handajani M. Irwan Manap Trianto Maudiyawati, Maudiyawati Maulina, Rina Mujahidi, Khairul Mutahharah, Mutahharah Nasir Nasir Nila Rahayu Noviawan, Andika Nur Fitriyah NUR FITRIYAH Nurabiah Nurhaliza, Nurhaliza Nurhayati Nurhayati NURINDAH NURINDAH Nurwahida Nurwahida, Nurwahida Nyolle, Nyolle Octariani, Devie Paradisa Sukma Patimbangi, Andi Pipit Rismayani Ulfa Prayitno Basuki, Prayitno Rahma, Jeniar Rasdin, Sunarti Rauddin, Rauddin Rayhan, Rayhan Ridha Alamsyah Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Saiful Anwar Samsurizal, M. Sulaeman Saputra, Aldi Savira, Hanny Suharli Kusuma Surasni Surasni Suriadi Suriadi Suryantara Adhitya Bayu Suryantara Titiek Herwanti Uun Ainul Yaqin Viki Ulandari Wahyu Maulana, Wahyu Widia Astuti Widiawan, I Ketut Bayu Windarsih, Yulia Yazir Tahir, Moch Yazim Yunita Ardianti Yunita Putri Yusli Mariadi