cover
Contact Name
Arman Harahap
Contact Email
ijstm@inarah.co.id
Phone
+6285370005518
Journal Mail Official
armanhrahap82@gmail.com
Editorial Address
Jl. SM. Raja, No 27 Kota Rantauprapat, Sumatera Utara, Indonesia Whatsapp: +6285370005518 e-Mail: jurnalijstm@gmail.com
Location
Unknown,
Unknown
INDONESIA
Articles 1,077 Documents
The Influence Of Hit Distances And Dimensions Candlenut For Perfomance Improvement On Breaking Machine Candlenut Anggara, Mietra; Ardiansyah
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.281

Abstract

Candlenut is one of the crops that grow in Indonesia. In Batu Dulang village Batulante sub-district Sumbawa there are candlenut entrepreneurs whose process of breaking candlenut seeds is still manual, person can break 14 – 17 kg/day of candlenut. This reseach was aimed to examine the influence of distance and dimension of candlenut and to increase the performance machines at nutcracker . This reseach was conducted in November to December 2020 at workshop engineering study program, faculty of technique, Sumbawa university. The method used was a case study striking distance (18 mm, 20 mm, 22 mm) small Candlenut dimensions, 18mm to 25 mm, large Candlenut dimension 26 mm to 35 mm, with three levels of treatment and each treatment combination was striking distance of dimensions three time. The parameters of this study ware the parcentage of the whole core, parcentage of split halves, parcentage of core broken and parcentage of seeds escaped. The results of this study indicate that the treatment striking distance of dimensions has a significant effect on percentage of crushed core and percentage of seeds escaped. The highest of the intact core wa found at a small Candlenut dimensions striking distance 18 mm 60%, parcentage of split halves of 18 mm 20%, parcentage of 20 mm 10% core broken and parcentage of 22 mm 60% seeds escaped. The highest of the intact core wa found at a larges Candlenut dimensions striking distance 20 mm 53,33% parcentage of split halves of 18 mm yaitu 30% parcentage of 18 mm 10%,core broken and parcentage of 22 mm 60% seeds escaped.
The Effect Of Audit Findings And Recommendation Follow Ups Of BPK-Ri’s Evaluation On Local Government’s Performance In Districts/Cities East Java Province Garsuarani Octavianti Ningsih; Sugiharti Binastuti
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.282

Abstract

Audit findings and recommendation follow ups are the result of evaluation conducted by BPK. This research aims to investigate the indirect effect of audit findings and recommendation follow ups from the evaluation done by BPK-RI towards the performance of local governments in East Java Province through financial accountability which will be measured by audit opinions from 2013 to 2018. The data used is taken from The Audit Board of The Republic of Indonesia both directly and through website. The data is being tested using STATA. The test result of financial accountability model shows that audit findings on weakness of internal control system, standard deviation, follow up quantity, and recommendation value from the evaluation is indeed influential towards financial accountability. However, for audit findings on non-compliance to regulations in fact does not affect the financial accountability. Furthermore, predicted opinion value is used to test indirect effect which is being connected to performance. The result shows that audit findings and recommendation follow ups from the evaluation do affect indirectly towards the performance of local governments in East Java Province.
Analysis Of Presentation Of Sharia Financial Statements According To Psak 101 At Pt. Mandiri Sharia Bank Fera Riske Anggita; Tommy Kuncara
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.283

Abstract

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.
Analysis Of The Application Of Recording Methods And Assessment Of Inventories In Accordance With Psak No. 14 At Andrew Smith Urban Lifestyle Supermall Karawaci Dwi Kartinah; Tommy Kuncara
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.285

Abstract

Inventory is one of the assets that has an important role for the activities of a company. The problem that often occurs in inventory is when recording and evaluating inventory. Generally, recording is not detailed or even manually, thus making inventory reports unclear and not good. This makes the researcher want to compare the inventory treatment of Andrew Smith's Urban Lifestyle Supermall Karawaci store with PSAK No. 14.This research was conducted using a descriptive method with quantitative and qualitative data sourced from primary and secondary data. The data obtained are then processed, analyzed, and interpreted to determine the comparison with PSAK No. 14. Andrew Smith Urban Lifestyle is a manufacturing company engaged in the men's clothing industry such as: jackets, shirts, pants, chinos, sweaters, blazers, ties, accessories, shoes, and sneakers. The result of this research is that the store's inventory recording has not used a method that is in accordance with PSAK No. 14, there is only a partial recording referring to the perpetual method, namely when there is an entry and exit of goods that is directly recorded in a computerized manner. While the inventory valuation is also not in accordance with PSAK no. 14 because it does not use the FIFO method. Using the FIFO method will result in a clearer and better inventory valuation.
The Influence Of Financial Flexibility, Managerial Ownership, Firm Size On Capital Structure, And Firm Value On Infrastructure, Utility And Transportation Companies Asrul Jaya; Djabir Hamzah; Maat Pono; Idayanti Nursyamsi
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.286

Abstract

This study aims to analyze the effect of financial flexibility, managerial ownership, and firm size on firm value with capital structure as an intervening variable for infrastructure, utility, and transportation companies. This research was a quantitative study. The data used were secondary data in the form financial statements of infrastructure, utility and transportation companies listed in the Indonesia Stock Exchange during the period 2015-2019. The sample used was a purposive sampling technique consisting of 30 companies infrastructure, utility and transportation. The data were analyzed using path analysis supported by SmartPLS 3.3 software. The results show that financial flexibility has no significant negative effect on the capital structure; managerial ownership has a significant negative effect on the capital structure; firm size has a significant positive effect on the capital structure; financial flexibility has a significant negative effect on firm value; managerial ownership has no significant positive effect on firm value; firm size has no significant positive effect on firm value; capital structure has a significant positive effect on firm value; financial flexibility had no significant effect on firm value through capital structure; managerial ownership has a significant effect on firm value through capital structure; firm size has a significant effect on firm value through capital structure.
The Effect Of Motivation, Leadership And Organizational Culture On Employee Performance In Pt Buana Wirasubur Sakti Yovie Ernanda; Felica Potami; Sakinah Lubis; Yuliani
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.288

Abstract

This study aims to determine the effect of motivation on employee performance at PT. Buana Wirasubur Sakti, to determine the influence of leadership on employee performance at T. Buana Wirasubur Sakti, to determine the influence of organizational culture on employee performance at PT. Buana Wirasubur Sakti, to determine the effect of motivation, leadership and organizational culture on employee performance at pt. the world of wirasubur magic. The population in this study are all employees of PT. Buana Wirasubur Sakti numbered 75 people with a saturated sampling technique using total sampling obtained a research sample of 75 people.The results showed that partially and simultaneously motivation, leadership and organizational culture had a positive and significant effect on the performance of PT. Buana Wirasubur Sakti. The results of the regression calculation can be seen that the coefficient of determination (R square) obtained is 0.492, this result means that 49.2% of employee performance variables can be explained by motivation, leadership, organizational culture variables, while the remaining 50.8% is explained by other variables not examined.
The Effect of Financing and Operational Income on Profit Sharing Return on Mudharabah Deposits for Islamic Commercial Banks Faulia Anggeraini; Inda Arfa Syera
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.295

Abstract

The purpose of this study is to determine the effect of financing and operating income on the return for the results of mudharabah deposits in Islamic commercial banks. The stages of the research method used are the research approach, population and sample, operational definitions, types and sources of data, data collection techniques, data analysis, location and time of research as well as tools and materials. Based on the conclusions found in this study, there is a significant influence of financing variables and operating income variables on the return for the results of Islamic Commercial Bank mudharabah deposits, this is evidenced by the results of research conducted by researchers where the significance value (sig) of 0.001 is smaller than the probability of 0.05 , so it can be concluded that H0 is rejected and Ha is accepted, which means that there is an influence of financing and operating income on the return on profit sharing from mudharabah deposits of Islamic Commercial Banks.
Factors Affecting Business Continuity In The Smes Sector Dela Ayu Kaswadi; Noor Huda; Krisna Puji Rahayu; Intania Sari; Retno Setyowati; Novia Kurniawati; Aris Eddy Sarwono
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.185

Abstract

This study aims to analyze the effect of E-Marketing and Financial Inclusion variables on the sustainability of Lurik Weaving SMEs in Klaten Regency, Central Java. The data source of this research uses primary data sources by using questionnaires. Respondents in this study were Lurik weaving SMEs, totaling 57 SMEs. The sampling technique uses a purposive technique with a convenience approach. The results of the analysis show that the use of the E Marketing strategy can improve the level of sustainability of Lurik Weaving SMEs, while the financial inclusion variable does not have a significant impact on the sustainability of SMEs. In addition, this analysis also uses control variables for the age of SME managers and the length of business of SMEs. The results of the analysis show that the length of business for SMEs can have an impact on the sustainability of SMEs.
Making The Casher Application For The Tonguewing Meatball Restaurant Using Mysql And Netbeans Adam Huda Nugraha
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.255

Abstract

The development of information technology and science in the field of automation has recently had a great influence in almost all fields. An automated system makes all work easier with very accurate results and reduces processing time. In this scientific writing, the author discusses the difficulties in the data collection process, calculating the total price and checking data in a restaurant that still uses the manual method, which is why the author creates this application that aims to simplify and facilitate entrepreneurs help build their business from mistakes or even losses that can be detrimental to both the customer and the restaurant manager. The design of this POS application uses UML, navigation structures and flowcharts. For the software, the author uses NetBeans and MySQL applications to process the database.
Development Of Quality Measurement Of Cooperative Governance Implementation Devid Putra Arda; Etty Murwaningsari; Juniati Gunawan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.291

Abstract

According to the Constitution of the Republic of Indonesia, Article 33 of the 1945 Constitution, the basis for the establishment of cooperatives in Indonesia, is intended to be one of the solid pillars of the nation's economy. Cooperatives have not played much role in reducing people's poverty and realizing food independence (Tjakrawerdjaja, 2019). The purpose of this study is to develop a measurement of the quality of the implementation of cooperative governance. Cooperative governance that is not based on the principle of good cooperative governance has the potential to have a negative impact on the health of cooperatives and the survival of cooperatives (Budiyono & Susilowati, 2017). The research method used in this study is qualitative research, which emphasizes analyzing and interpreting a problem (Afrizal, 2014). Participants in this study are those who have knowledge and experience about cooperatives. The population will spread across the scope of the cooperative, especially at the level of administrators, supervisors, and management. The process of analyzing research data is carried out inductively, namely data analysis is carried out simultaneously with data collection in a cyclical process (Nugrahani, 2014). The data analysis model that the author uses is the interactive analysis of Miles & Huberman. In order to collect data from information sources or informants, researchers need assistance instruments that are used semi-structured interview guidelines. The next stage of this research is to conduct content analysis. The main purpose of content analysis is to support answers to research questions, namely the extent to which cooperative governance is implemented. Content analysis is carried out on the Accountability Report of the Cooperative Management and Supervisory Board. The results of this study indicate that the Development of Quality Measurement of Cooperative Governance Implementation, produces 15 (fifteen) dimensions and 97 (ninety-seven) indicators. The level of implementation of the development of measurement of the quality of the implementation of cooperative governance in the two samples of cooperatives obtained the findings: (a) BPK RI Cooperatives received the predicate "not good"; (b) KSP SMS implementation level gets the predicate “Good”.

Page 22 of 108 | Total Record : 1077