Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
This journal covers various topics of economic and business activities, but is not limited to development topics and aspects of accounting and investment, including (but not limited to) the following topics: Economics, Monetary, Finance and Banking, Public Economics, Development Economics, Regional Economics, International Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Capital Markets, Corporate Governance, Financial Management, Taxation , Management, Financial Management, Human Resource Management, Entrepreneurship, Taxation and Public Sector Accounting International Business, Accounting Information Systems, Financial Accounting Accounting, Management Behavior Accounting, Cooperatives and SMEs, Cooperatives and SMEs Accounting
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159 Documents
Restrukturisasi pembiayaan pada baitul maal wattamwil dilihat dari perspektif maqashidussyariah
Nurjamil, Nurjamil
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v1i3.638
This study was conducted to elaborate further on the restructuring policy carried out by the management of Baitul Maal Wattamwil (BMT) for financing customers who experience Non Performing Financing (NPF) problems due to the impact of Covid 19 Viewed from the Perspective of Maqashidussyariah. This study is a library research using a qualitative descriptive method, where researchers describe data on the impact of Covid 19 on the financing problems of BMT customers which are responded to with a restructuring policy linked to maqashidussyariah. The results of this study state that the restructuring policy is a primary need (dharuriyyah) which can be categorized as an effort to maintain the assets (Hifdzh Al-Maal) of depositors and maintain the honor (Hifdzh Al-‘Irdh) of financing customers. It can be concluded that this is very closely related to the professionalism of the manager and by maintaining the principle of caution and entering the category of maintaining the honor (Hifdzh 'Irdh) of financing customers because the honor of a believer is an obligation for other Muslims.
Pengaruh struktur modal terhadap Return On Asset
Firdaus, Evan;
Nurpadi, Dadi;
Pratama, Intan Fajar
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v2i3.640
The purpose of this study is to determine the capital structure factor on return on assets. The research method used in this study is the Survey Method with a Descriptive Analysis research approach and associative quantitative research form. The results of this study are that partially Capital Structure has a positive effect on Return On Assets (ROA). The level of closeness between Capital Structure and Return On Assets (ROA) based on Guilford's rule is close. Furthermore, the results of the coefficient of determination of the capital structure variable are that the capital structure variable affects ROA and the rest is influenced by other factors not examined in this study such as cash turnover, inventory turnover and debt turnover. It can be concluded that there is a positive relationship between Capital Structure and Return On Assets (ROA).
Analisis lingkungan kerja dan kompetensi dalam kinerja pegawai pada usaha jahit Linawaty Kebaya Medan
Sitepu, Astrid Sarah Dwyna B.;
Sihombing, Marlon
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v1i4.654
Linawaty Kebaya Sewing Business Medan is a sewing business that provides services in sewing clothes. This study aims to determine the influence of the work environment and competence on Linawaty Kebaya Sewing Business Medan. This study uses a qualitative research method with a descriptive research type. Primary data collection techniques through interviews with several informants at Linawaty Kebaya Sewing Business Medan and observation. For secondary data collection through literature studies and documentation. The data analysis process is carried out by collecting data, reducing data, presenting data and drawing conclusions. The results of this study indicate that the work environment and competence can improve the performance of Linawaty Kebaya Sewing Business Medan employees such as adequate lighting, sewing skills, punctuality in working on clothing products, building cooperation between fellow employees, the ability to follow developments regarding the latest fashion trends. However, there are several things that need to be considered in order to maintain employee performance. It can be concluded that the employees of Linawaty Kebaya Sewing Business have different motivations but have the same goal to make Linawaty Kebaya Sewing Business Medan better than before.
Sistem manajemen keamanan informasi dengan standar ISO/IEC 27001 dan ISO/ICE 27002 pada PT Jasa Marga
Soesanto, Edy;
Kurniasih, Fadila;
Mutiara, Putri;
Afifi, Salsabila Taqwaning
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v1i4.700
This study aims to analyze the security management system with ISO/IEC 27001 and 27002 standards at PT Jasa Marga. This study uses a literature search study method with an ISMS approach. Information security management system (ISMS) means a form of process organization based on a business risk approach for planning (Plan), implementation and operation (Execute), monitoring and inspection (Check), and maintenance and improvement or development (Act) of security gossip, ISO/IEC 27000, 27001 and 27002 companies are accepted and adapted using standards. Based on the results of the study, companies that use the ISO/IEC 27001 standard receive ISMS/SMKI professional benefits from third parties who have assessed the security and available evidence. PT Jasa Marga (Persero) Tbk as the first and largest toll road operator in Indonesia continues to improve services for road users, especially in the field of information and technology that continues to increase and develop. It can be concluded that the information security management system at PT. Jasa Marga has complied with the established standards.
Meningkatkan keputusan pembelian di Kopi Kenangan SPBU Pertamina (Sawangan Baru Depok) melalui sosial media co-creation
Aurellia, Reire;
Silitonga, Parlagutan
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 1 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v2i1.706
One of the business opportunities engaged in Food and Beverage that is much loved by all people is coffee. Franchise business in Coffee drink has been largely practiced in Indonesia. One of the famous franchisors is Kopi Kenangan. Coffee has become the beverage of choice for many people to start the day or accompany daily activities. This research aims to improve purchasing decisions with product quality and price perception through the role of social media mediation co-creation in Kopi Kenangan. The study population is coffee buyers during January 2023. The sample technique used to determine 150 respondents by Accidental Sampling. Existing respondent data were obtained from the collection of questionnaires. The analysis used is using PLS-SEM using Smart-PLS 3.0 software. The results showed almost all good and there was a significant influence between each variable, only for product quality variables on purchasing decisions alone there was no significant influence. It can be concluded that the relationship between product quality and purchasing decisions is not strong enough so that there is no positive and significant influence.
The influence of entrepreneurship courses on entrepreneurial interest in PGSD students in the globalization era
Andini, Tri Ayu;
Zamhari, Ahmad;
Rahmawati, Rahmawati;
Maulidina, Luthfiyah;
Tasia, Tasia
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 1 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v2i1.769
The problem of unemployment is one of the critical problems in Indonesia that is still difficult to overcome, because of the continuous increase in population, not balanced with the increase in employment. Companies are increasingly selective in accepting new employees, but the interest of Indonesia's young generation in entrepreneurship is currently relatively low. In this condition, the world of education has the responsibility to increase the interest in entrepreneurship of the younger generation. This study aims to determine the influence of entrepreneurship courses on the entrepreneurial interest of PGSD students. The research method used is qualitative descriptive. With data collection techniques using questionnaires and interviews on subjects, namely PGSD students of PGRI Palembang University semester 4 as many as 10 people were taken randomly. The results of this study show that there is an influence of entrepreneurship on the entrepreneurial interest of PGSD students in this era of globalization. So, it can be concluded that entrepreneurship courses can increase entrepreneurial interest among PGSD students of PGRI University.
Creative business in the mindset of PGSD University PGRI Palembang students towards an interest in entrepreneurship
Zamhari, Ahmad;
Uswatun Hasanah, Ummy;
Moutia Asmini , Rahma;
Safinatunnaja, Safinatunnaja;
Fashohati Rozanah , Wafiq
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 1 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v3i1.793
In order to fulfill the desire for entrepreneurship in tertiary institutions, a mindset is needed for PGSD students, so that students can have knowledge and skills. The mindset and entrepreneurial spirit of students can ultimately foster student entrepreneurial interest. The formulation of the problem is how students think in creative endeavors. The aim is to find out the mindset of PGSD students at PGRI Palembang University towards their interest in creative endeavors. The research method used is descriptive qualitative. With data collection techniques using a questionnaire via Google Form to second semester PGSD students. The results of this study indicate that entrepreneurship education, entrepreneurial mindset, and creativity have a positive and significant effect on students' creative business mindset in entrepreneurial intentions in PGSD University PGRI Palembang students.
Implementation of entrepreneurship education in increasing student entrepreneurship skills
Denti Anggiran, Nafisha;
Zamhari, Ahmad;
Aprilia, Tiara;
Firliana, Dini;
Ambar, Ambar
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 1 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v2i1.794
Entrepreneurship education is interpreted as a science that is studied by students in higher education institutions that involve students to develop their skills and potential by thinking creatively, being innovative and taking risks. In order to fulfill the desire for entrepreneurship, skills are needed for students so that they can optimal in entrepreneurship. How is the application of entrepreneurship education in improving student entrepreneurship skills. This study aims to determine the application of entrepreneurship education in improving student entrepreneurship information. The research method used is descriptive qualitative with data collection techniques using questionnaires or questionnaires to respondents via the Google form to 20 students. The results of this study indicate that 86.88 percent of students have the same perception that the application of entrepreneurship education can improve student entrepreneurship skills. It can be concluded that the application of entrepreneurship education can improve student entrepreneurship skills.
Risk management against the mindset of PGSD students in entrepreneurship
Maharani Putri, Dian;
Zamhari, Ahmad;
Afriza, Agnes;
Maharani, Ira;
Afriyansya, Nando
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 1 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v3i1.795
This study aims to find out how Risk Management Against the Mindset of PGSD Students in Entrepreneurship. Using the Quantitative Approach Method by calculating student data about the risks to the mindset of every PGSD student at PGRI Palembang University. The sample used was 40 first grade PGSD students. By conducting surveys, distributing questionnaires and determining the scale of the entrepreneurial mindset then analyzing data for each PGSD student in entrepreneurship. The results of this study are to prove that the risk mindset of PGSD students in entrepreneurship can develop the businesses they develop through their mindset, and by taking the questionnaire researchers can find out how much risk management mindset they face.
Analisis SWOT Pada UMKM Donat Glaze
Aprillia, Dwi Putri;
Yunita, Tyna;
Halimatusadi’ah, Halimatusadi’ah;
Anjani, Nawang Dwi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 1 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE
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DOI: 10.55904/cocreation.v3i1.846
Donat Glaze adalah produk menggunakan nilai menjadi pemanis yang cocok dikonsumsi oleh semua kalangan. Produk ini mengandung karbohidrat dengan tepung serta kentang tumbuk. Penelitian ini bertujuan untuk menganalisis Strength, Weakness, Opportunities, and Threats (SWOT) pada UMKM Donat Glaze. Metode perencanaan strategis yg digunakan buat mengevaluasi kekuatan, kelemahan, peluang dan ancaman yang dihadapi dalam suatu proyek atau perjuangan bisnis, atau buat mengevaluasi lini produk yg dimiliki serta bersaing. Metode penelitian yang digunakan yaitu studi literatur review. Hasil penelitian menunjukkan bahwa kekuatan produk ini yaitu tidak memakai bahan pengawet sehingga dijamin sehat, kelemahannya tidak menarik perhatian konsumen karena masih baru, peluangnya yaitu masih jarang penjual donat yang memperhatikan kesehatan dengan tidak memakai pengawet sedangkan ancamannya yaitu kosumen lebih mementingkan harga daripada kualitas yang sehat. Dapat disimpulkan bahwa Donat Glaze memiliki kekuatan dan peluang yang cukup bagus untuk berkembang.