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All Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan
Revangga Islamudin Salva
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Religion Economics, Econometrics & Finance Education Other

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ANALISIS RUANG LINGKUP MANAJEMEN KEUANGAN MIKRO PADA USAHA KEDAI KOPI KULO DI SANGATTA UTARA Isma; Bella Putri Agustina; Silviana Mayang Sari; Riska Apriliani; Syafira Afriani; Revangga Islamudin Salva
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 2 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i2.6100

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan manajemen keuangan mikro pada usaha Kedai Kopi Kulo di Sangatta Utara. Fokus kajian meliputi aspek perencanaan keuangan, penganggaran, pengendalian, pencatatan, serta evaluasi dalam konteks usaha waralaba berskala mikro. Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian mengungkap bahwa Kedai Kopi Kulo telah menerapkan prinsip-prinsip manajemen keuangan mikro secara efektif, terutama dalam hal perencanaan pendapatan, pengelolaan biaya operasional secara efisien, serta pemanfaatan sistem pencatatan digital. Meski demikian, terdapat hambatan berupa kesalahan input transaksi dan ketidakstabilan pendapatan yang dipengaruhi volume pengunjung. Untuk mengatasi kendala tersebut, pihak pengelola mengimplementasikan strategi efisiensi biaya serta promosi digital melalui media sosial. Secara keseluruhan, pengelolaan keuangan mikro di Kedai Kopi Kulo berkontribusi pada stabilitas usaha dan mendukung kelangsungan bisnis di tengah persaingan industri minuman modern yang semakin ketat.
Analisis Pelaksanaan Zakat Profesi Pada Karyawan Instansi Unit Pelaksana Teknis Radio Pemerintah Daerah Kutai Timur Nur Afina Billah; Andhika Pratama; Arman Afrilla Syahrir; Revangga Islamudin Salva; Afif Rahman
Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol 1 No 1 (2024)
Publisher : PT. Pustaka Andil Lestari

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Abstract

Zakat is one of the pillars of Islam that must be implemented by Muslims with provisions. The purpose of this research is to find out the implementation of zakat pofesi at the agency of the Radio Technical Implementation Unit of the East Kutai Regional Government. To achieve this goal, researchers conducted field research, this research is a qualitative field research. To obtain this field data, the author uses several data collection techniques, namely observation, interviews, and documentation. After the data is collected, classification, editing and adjustment of data are carried out according to the character and type of each data. Based on the results of the research obtained, there is a Decree (SK) from the Regent. The decree stipulates that for all civil servants who are Muslims who have been able to have a total income of at least equivalent to the price of 85grams of gold, they are obliged to submit professional zakat of 2.5% every month from income. In the implementation of professional zakat from Regional Contract Workers (TK2D) and Office Contract Workers carry it out by directly giving it directly to the 8 groups entitled to receive it and fulfilling it in a trusted amil zakat institution. As for UPT.RPD.KUTIM employees who do not carry out professional zakat on the grounds that they do not understand professional zakat and do not understand nisab and haul. As for some employees who work as non-Muslims, they do not pay professional zakat. Keywords: Professional Zakat, Government Radio Technical Implementation Unit, amil zakat institution
Co-Authors Afif Rahman Andhika Pratama Arman Afrilla Syahrir Bella Putri Agustina Isma Nur Afina Billah Riska Apriliani Silviana Mayang Sari Syafira Afriani