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Dedi Junaedi
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@journal-laaroiba.com
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VISA: Journal of Vision and Ideas
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 28092643     EISSN : 28092058     DOI : https://doi.org/10.47467/visa
Core Subject : Economy, Health, Education, Social,
Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences
VISA: Journal of Vision and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering the results of research, studies, thoughts and ideas related to vision and solutions to various problems in the economic, social, educational, communication, and science fields. knowledge and environment. Journal of Vision and Ideas (VISA) is a peer-reviewed national journal published by the Laa Roiba Bogor National Islamic Institute (IAI-N) in collaboration with the Sharia Economic Society (MES) and the Intellectual Association for Islamic Studies (IAFORIS). ). It will be published three times every April, August and December. Starting from Volume 1 Number 1 to Volume 4 Number 1 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/visa. Starting from Volume 4 Number 1 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/visa
Arjuna Subject : Umum - Umum
Articles 423 Documents
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Analisis Pengungkapan Informasi Penerapan Reklamasi Pascatambang dalam Laporan Keberlanjutan Berdasarkan Ketentuan Peraturan Menteri ESDM No. 07 Tahun 2014 Linardo, Giandrew; Permatasari, Paulina; Hartono, Leni
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1987

Abstract

Mining is an activity that utilizes and manages natural resources to meet human needs. In the mining sector, if the mining process is not managed well, mining activities can cause environmental damage such as the decline in soil and water conditions on mining land, disruption of biodiversity, and disruption of social, cultural and economic life in the surrounding community. In this case, mining companies need to carry out post-mining reclamation to reduce the impact of environmental damage. Post-mining reclamation activities need to be disclosed by the company in the sustainability report. This research aims to determine the analysis of disclosure of information on the implementation of post-mining reclamation in the 2021 sustainability report and analyze the suitability of the disclosure based on the provisions of Minister of Energy and Mineral Resources Regulation No. 07 of 2014 (articles 12&16). This research was conducted on coal mining companies that were listed on the Indonesia Stock Exchange (BEI) in 2021. The total sample taken was 34 company units selected using a non-probability sampling technique, namely Purposive Sampling. Based on the criteria created, 13 mining companies were selected and then content analysis and scoring techniques would be carried out based on the criteria in the regulations used. The results of the research analysis show that the disclosure of post-mining reclamation information is still less than optimal/maximum. Based on the established criteria, the average suitability of information disclosure is still quite low, in the range of 45-50%. Thus, mining companies must remain consistent in publishing sustainability reports and need to increase the suitability of disclosure of post-mining reclamation activities in accordance with applicable regulations. For further research, more variables, company sectors and regulatory references should be used to analyze the disclosure of a company's sustainability report.
Analisis Prosedur Sistem Informasi Akuntansi pada Siklus Penggajian Terhadap Karyawan: Studi Kasus BPDAS Jeneberang Saddang Devita Natalia; Nuraisyiah; Masnawaty Sangkala
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1989

Abstract

A payroll accounting system is really needed in a company that can deal directly with employees. The payroll system functions in managing payment transactions for services carried out by employees who have a manager level position. Payroll-related activities (information regarding recruitment, dismissal, transfer, training, etc.) and collection of information regarding the use of employee time that occurs every day. However, the actual processing of payroll only occurs periodically because in most organizations employees are paid weekly, biweekly, or monthly rather than daily. Therefore, payroll is a continuous application that is processed in batch mode. The subject of this research is one of the administrative staff informants at the BPDAS Jeneberang Saddang office, while the results of this research are using documentation guidelines and interview guidelines taken using direct interview and documentation techniques. Data collection is carried out using a direct acquisition system from the parties concerned. Data analysis was carried out using qualitative descriptive analysis techniques. The research results show that the payroll system that occurs at the BPDAS Jeneberang Saddang office is in accordance with the Operational Procedure System (SOP) that has been established by the Ministry of Finance, namely the payroll system that is implemented at the BPDAS Jeneberang Saddang office is good in terms of providing documents relating to payroll system. The payroll system used by the BPDAS Jeneberang Saddang office is technology-based using the GPP (Central Civil Servant Salary) application system and other supporting documents such as changes to employee salary lists, making SPP (Payment Request Letters), SSP (Tax Payment Letters), SPM ( Payment Order), and finally SP2D (Funds Disbursement Order).
Pengaruh Rebranding, Persepsi Kualitas, dan Brand Image Terhadap Loyalitas Konsumen pada PT. Cipta Giri Sentosa. Awwaliyah, Nurul Aini Al; Krisnawati, Wenti; Saepuloh, Asep
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.2000

Abstract

This study aims to analyze the influence of Rebranding, Preceived Quality, and Brand Image on Consumer Loyalty at PT. Copyright Giri Sentosa. This study used quantitative research with 100 respondents. Purposive sampling data sampling technique was collected through 100 respondents. This study used primary data obtained from the distribution of questionnaires online. The respondents were patients of Semen Gresik Hospital who had or are using CGS Drug Delivery Service. Then, non-probability sampling is used for sampling. In this study, it was found that there was a positive and significant influence between Quality Perception and Brand Image on Consumer Loyalty, while Rebranding had a positive but not significant influence on consumer loyalty. The results showed that the Rebranding (X1) has an insignificant effect on the variable of consumer loyalty (Y), this shows that respondents are more likely to prioritize the quality of products or services rather than just changes in the company's visual identity so that these changes do not guarantee consumers to be loyal to CGS drug delivery services. Quality perception variable (X2) has a significant effect on consumer loyalty variable (Y), This shows that the quality provided by CGS matches or even exceeds their expectations thus, making consumers give high value to the quality of service and consumers become loyal. Brand Image variable (X3) has a significant effect on Consumer loyalty variable (Y), This shows that CGS drug delivery service customers tend to have a positive perception of the CGS brand so, this can have a positive impact on customer loyalty., The conclusion is that the Rebranding variable has a positive but not significant effect, while the quality perception and Brand Image variables have a positive and significant effect.
Perancangan Sistem Pengolaan dan Penagihan Piutang Mitra Usaha pada Bandar Udara Kertajati Dengan Menggunakan Metode Waterfall Annisa Permatasari Nugraha; Endang Chumaidiyah; Yudha Prambudia
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.2014

Abstract

Husein Sastranegara Airport has problems with the management of receivables for its business partners with three problem factors, namely confirmation of payment of receivables that takes a long time, collection of receivables that is still manual, and bad debts occur. At Husein Sastranegara Airport there will be an operational transfer to Kertajati Airport. To avoid similar problems, it is necessary to find a solution for managing trade receivables for the sake of company sustainability and growth. With the existing problems and limitations, a system for managing and collecting trade receivables is designed, with the existence of This system can help companies to manage their receivables and help business partner owners monitor their business bills so that they can increase efficiency and effectiveness in billing and managing their receivables. Information system development uses the Waterfall method approach with stages of software requirements analysis, design, program code creation, testing, and support or maintenance. The features for the receivables management and collection system consist of business partners, access, invoices, payments, warning letters, reports and profiles. Based on the analysis carried out, the results showed that the difference in invoice issuance process cycle time was 6.33 hours and the efficiency increase was 3.86%, then the billing process cycle time difference was 9.91 hours and the efficiency increase was 13.14%, as well as the difference in processing time. payment of 18.8 hours and additional efficiency of 8.39%. Finally, the difference in reporting process time was 10.17 hours and the efficiency increase was 3.32%. The usability test was also carried out using the System Usability Score (SUS) showing a score of 73.06 which is in the acceptable category.
Perancangan Sistem Pengukuran Kinerja dengan Metode Balanced Scorecard pada Perusahaan Banija Jatu Naufal Umar Alghifari; Budi Sulistyo; Muhammad Almaududi Pulungan
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.2036

Abstract

Banija Jatu is an individual company engaged in the herbal management industry located at Jl. Ibrahin Adjie No. 16, Indihiang, Tasikmalaya City. Currently, Banija Jatu Company is faced with an increasing number of complaints over the past five years. Meanwhile, the performance measurement that is owned only pays attention to the financial aspect and is not comprehensive to overcome these problems. Based on this, the company needs to formulate performance measurements that pay attention to financial and non-financial aspects. One of the performance measurement methods is the Balanced Scorecard which pays attention to four perspectives in the company. The design of the performance measurement itself begins by considering the internal and external conditions of the company through the SWOT method to formulate a strategy based on the company's vision and mission. From the strategy is derived into strategic goals which are then formulated Key Performance Indicator (KPI). Each level of importance is weighted on each indicator using the Analytical Hierarchy Process (AHP) method. The perspective that has the greatest weight is the customer perspective with a percentage of 48.4%. The last stage is the preparation of a performance measurement table
Identifikasi Faktor yang Memengaruhi Intensitas Pengggunaan Trans Metro Pasundan Azmi Muhammad Fadhlurrohman Rata Agustina
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.2049

Abstract

Bandung is experiencing increasing traffic congestion due to the city's expansion and rapid population increase. Congestion is a direct result of increasing traffic volume, which is closely related to adequate infrastructure development. Based on the Bandung City BPS report in 2021, the number of motorized vehicles reached 1.5 million. Given the continued prevalence of private car use, it is important to ascertain the extent to which people use public transport. Intensity of use of public transport. Trans Metro Pasundan is a Bus Rapid Transit (BRT) scheme known as Buy The Service (BTS) which was initiated by the Ministry of Transportation of the Republic of Indonesia. This research aims to identify factors that influence the intensity of use of Trans Metro Pasundan public transportation. Analysis of the movement characteristics of TMP users was carried out using the cross tabulation analysis method to determine the factors that influence passengers in using Trans Metro Pasundan in Bandung City. So from the analysis that has been carried out, the intensity of use of Trans Metro Pasundan is due to the route factors available on the Trans Metro Pasundan corridor.
Mobile Legends dan Dampak Toksik: Refleksi Sikap dan Perilaku Remaja dalam Perspektif Pendidikan Agama Islam Qhomariah, Esti Nurul; Fuad, Ai Fatimah Nur; Darraz, Muhammad Abdullah; Wibowo, Heru
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.2061

Abstract

Mobile Legends, as an online game that is popular among teenagers, has attracted the attention of many parties regarding the social and behavioral impacts that may arise from interactions in the game. This scientific article aims to explore the toxic impact of Mobile Legends on adolescent attitudes and behavior, with a focus on the perspective of Islamic religious education. This study uses a qualitative approach in the form of interviews to collect data from teenagers who actively play Mobile Legends. Through in-depth interviews, this research tries to identify patterns of toxic behavior in games and analyze how the values of Islamic religious education can shape teenagers' understanding of the concepts of justice, tolerance and ethics in the context of online games. The research results show that there is a correlation between the intensity of playing Mobile Legends and changes in teenagers' attitudes and behavior. Apart from that, this article also discusses Islamic education strategies that can be implemented to overcome toxic impacts that may arise, including the formation of moral character, instilling Islamic values, and promoting mutual respect in cyberspace. It is hoped that this article will provide deeper insight into the relationship between Mobile Legends and its toxic impact on adolescent attitudes and behavior, as well as contribute to the development of Islamic religious education in facing modern challenges such as online games which can influence the mindset and behavior of the younger generation.
Pengaruh Faktor Safety Culture, Safety Management System dan Pemandu Lalu Lintas Penerbangan Terhadap Keselamatan Penerbangan di Perum LPPNPI Cabang Matsc Ananda Zahra Salsabil; Arif Fakhrudin
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.2115

Abstract

Aviation incidents can be in the form of Break of Separation (BOS) or Break of Coordination (BOC). At the LPPNPI MATSC Branch, there are deficiencies or obstacles in fulfilling flight safety levels. It can be seen from the number of BOS and BOC. It is known that the number of BOS and BOC occurring at Perum LPPNPI MATSC Branch has increased. The incident that occurred was one of the lack of implementation of Safety Culture towards the optimal implementation of Air Traffic Services, identifying symptoms of accidents that could occur due to human error. This research is included in quantitative research, with a sample size of 40 respondents using probability sampling techniques. Then the data was analyzed using validity tests, reliability tests, t tests, F tests and coefficient of determination tests. The results of this research include: 1) H1 is accepted, meaning there is an influence of safety culture factors on aviation safety at PerumLPPNPI Matsc Branch, 2) H2 is declared accepted, which means there is an influence of the Safety Management System on aviation safety at PerumLPPNPI Mats Branch, 3) H3 is declared rejected, which means There is no influence of aviation traffic guides on aviation safety at PerumLPPNPI Matsc Branch, 4) there is an influence of safety culture factors, safety management systems and aviation traffic guides on aviation safety at PerumLPPNPI Matsc branch 5) The R square value is 0.572 which can be interpreted as meaning that The influence of safety culture factors, safety management systems and aviation traffic guidance is very strong on aviation safety.
Pembentukan Undang-Undang yang Mengikuti Perkembangan Masyarakat Pandiangan, Riris Valentina; Nabilah, Azza Rahma; Pusvitasari, Jelita; Susanti, Pipi
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.2147

Abstract

A law is a statutory regulation whose drafting requires a long time and lengthy procedures, as implemented in Law Number 12 of 2011 concerning Making Regulations. The stages of forming a statutory regulation start from planning, drafting, discussing, ratifying or determining, and ratifying. Legislation, especially laws, must be drafted well because they have an impact on both the state and society. However, if the preparation of statutory regulations takes a long time, then the public's demands for legal clarity cannot be met. Moreover, the rules designed to regulate events on the continent will increasingly lag behind the rapidly changing social developments of society. Therefore, solutions are needed to overcome problems related to regional development. For example, it allows the formation of very long laws and regulations through the government in lieu of laws (perpu) by taking into account the community's need for legal certainty. Additionally, thanking existing organizations for conducting research into issues that are no longer in line with societal growth might be a good way to go. So it can be a good recommendation in the revision of Regulation Number 12 of 2011.
Strategi Pemberian Kredit dalam Pencegahan Kredit Macet pada PT. BPR Bank Jombang Perseroda Silvy Rachmawati; Anita Akhirruddin
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.2159

Abstract

This research aims to develop strategies regarding good credit granting procedures to reduce the occurrence of problem loans at PT. BPR Bank Jombang Perseroda. So this research can be a reference in managing bank management and for consideration in decisions for each activity, especially those related to the distribution of funds. The research method uses documentation, interviews and literature study. The data source in this research is primary data in the form of interviews with several PT employees. BPR Bank Jombang Perseroda, as well as secondary data in the form of annual reports and collectibility at PT. BPR Bank Jombang Perseroda. This type of research is descriptive with a qualitative approach. Data analysis uses the Miles and Huberman model, namely data reduction, data display, and drawing conclusions and verification. Research results: In the discussion that has been explained, the credit distribution activities of PT. BPR Bank Jombang Perseroda goes through several stages and procedures, namely starting with a credit application by filling out a credit application form according to the type of credit being applied for, carrying out a credit feasibility analysis, then deciding whether to approve the credit application or not according to the calculations made, until the disbursement process. There are several factors that are analyzed by financial institutions before approving a credit application, including business prospects, debtor performance and ability to pay. The benchmark for granting credit or the technique for analyzing the character of prospective debtors carried out by Bank Jombang is through the BI Checking process. Apart from that, the things that the bank must consider when granting credit are, Personality, Party, Purpose, Prospect, Payment, Profitability , and Protection.

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