Jurnal Online UIM Pamekasan (Universitas Islam Madura)
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Reaksi Pasar Modal di Sektor Consumer Non Cyclical Sebelum dan Sesudah Diumumkan Pandemi Covid-19
Consumer non-cyclical companies declined at the beginning of the year due to the COVID-19 pandemic. Contextually, this research is to identify financial statement announcement events on the Indonesia Stock Exchange (IDX) in the non-cyclical consumer sector by conducting a study of informative financial statements to see whether this information affects decisions in stock trading around or outside the observation of financial statements, especially during the COVID-19 pandemic. This type of research is quantitative, using the analysis of expected return, abnormal return, trading volume activity, cumulative abnormal return, cumulative average trading volume activity and parametric and non-parametric methods. The results of this study indicate differences in capital market reactions around and outside the annual financial report issuance period. Furthermore, there are no differences in capital market reactions around and outside the yearly financial report issuance period in 2020, 2021, and 2022 during the COVID-19 pandemi
Pengaruh Literasi Keuangan, Inklusi Keuangan, Sumber Daya Manusia dan Dukungan Pemerintah Terhadap Kinerja Usaha Mikro Kecil dan Menengah Kabupaten Gresik
The existence of MSMEs plays an important role in the Indonesian economy. This research focuses on testing and providing empirical evidence regarding the influence of financial literacy, financial inclusion, human resources and government support on the performance of MSMEs in Gresik Regency. This type of research uses quantitative methods. Primary data was obtained from a questionnaire which was measured using a Likert scale and secondary data was obtained from MSME data in Gresik Regency. This research used a purposive sampling technique and sampling using the Slovin formula to obtain 394 respondents from the food and beverage sector. The analysis tool uses the SPSS test and t test to test the hypothesis in this research. The results of this research show that the performance of MSMEs in Gresik Regency is influenced positively and significantly by the variables of financial literacy, financial inclusion, human resources and government support
Implementasi Algoritma K-Nearest Neighbor (K-NN) dalam Mengklasifikasikan Berbagai Jenis Ekspresi Wajah Manusia
Ekspresi wajah manusia adalah bentuk respon alami yang ditunjukkan oleh manusia untuk memperlihatkan perasaan yang sedang dirasakan saat berinteraksi sosial, yang mana dalam berinteraksi sosial, kondisi emosi yang baik menjadi penting dalam menjalin komunikasi yang baik. Pentingnya penelitian terkait ekspresi wajah adalah membantu perkembangan teknologi di dunia dalam memainkan peran penting dalam interaksi komputer dan manusia. Adanya penelitian ini bertujuan untuk mengklasifikasikan ekspresi wajah manusia menggunakan algoritma K-Nearest Neighbor dengan dibantu ekstraksi ciri GLCM sebagai variabel yang dijadikan inputan pada proses klasifikasi. Pada penelitian ini dilakukan dua jenis pengujian, yaitu dengan jumlah data yang lebih banyak dan jumlah data yang lebih sedikit dengan penggunaan k=1, k=3, dan k=5 dengan tujuan mengetahui tingkat akurasi yang lebih baik dari algoritma K-Nearest Neighbor. Setelah dilakukan pengujian didapatkan hasil akurasi yang lebih baik dari algoritma K-Nearest Neighbor adalah dengan jumlah data yang lebih banyak dengan penggunaan k=1, yaitu dengan tingkat akurasi mencapai 100%. Jadi dapat disimpulkan bahwa algoritma K-Nearest Neighbor dapat mencapai akurasi terbaiknya dalam mengklasifikasikan jenis ekspresi wajah manusia adalah dengan pengujian data yang lebih banyak dan dengan penggunaan k=1
Netnographic Studies in the Implementation of Accounting Information Systems (SIA) in the Facebook Group Online Community "Learning Sharia Accounting"
The concept of Information Systems has evolved into specialized applications, including Accounting Information Systems (AIS) based on Sharia principles. Studies on Sharia Accounting Information Systems are expanding beyond corporate contexts, reaching online communities through social media platforms such as the Facebook group "Belajar Akuntansi Syariah." This study aims to explore the utilization of social media as a platform for sharing, exchanging, interpreting, and applying Sharia-based accounting information. Using a netnographic method within a constructivist paradigm, this research analyzes interactions among community members. The findings reveal that discussions in the "Belajar Akuntansi Syariah" group primarily focus on topics such as the code of ethics for Sharia accountants and auditors, participation in Sharia-themed seminars or workshops, professional development opportunities for Sharia accounting graduates, digital Islamic finance training programs, and recommendations for beginner-friendly Sharia accounting books. The group also serves as a hub for promoting seminars, sharing learning resources, and fostering professional networks. This study highlights the significant role of online communities in disseminating Islamic accounting knowledge. It recommends that government institutions and relevant stakeholders in Sharia AIS management recognize and support these digital interactions to enhance the development and accessibility of Sharia accounting education
Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak dan Retribusi Daerah dalam Meninjau Peraturan Daerah Pamekasan
The contribution of regional taxes and levies plays an essential role in the local government\u27s development. The greater the original local government revenue, the greater the financing that the local government must issue to develop their region. This study aims to determine the size of the contribution of taxes collected by regions and local levies in increasing Original Local Government Revenue in the Pamekasan Regency from 2011 to 2017. This type of research was a quantitative descriptive study. Based on regional financial statistics, the results of local taxes and levies from 2011 to 2017 experienced fluctuating movements that impacted Original Local Government Revenue. It means that local taxes and levies contribute to increasing Original Local Government Revenue. On average, each year, the contribution of local taxes reached 13%, while for local levies, it reached 12% for Original Local Government Revenue. With this achievement, the Pamekasan district government can review regional provisions in the form of Local Government Regulation relating to the number of local tax rates and levies
PENERAPAN NILAI PENDIDIKAN KARAKTER MELALUI KAJIAN TA’LIMUL MUTA’ALLIM DI MAN 2 JOMBANG
In this research, the approach used by researchers is qualitative because in this research there are no calculations, natural research, and symbolic interactions. The instruments used are documentation and observation. Extended observation, triangulation, increased persistence, analysis of negative cases, using reference materials, and member checking are some methods to ensure data validity. Meanwhile, data reduction, data presentation, and data verification are the data analysis methods used. The problems examined in this research are: 1) How is the book Ta\u27limul Muta\u27allim taught at MAN? 2) What are the efforts to apply the value of character education in learning the book Ta\u27limul Muta\u27allim at MAN? Based on research findings, Ta\u27limul Muta\u27allim, studied at MAN as a method of imparting knowledge in general, is in line with the important role of the book. The teacher\u27s main responsibility is to process, plan, assess and guide teaching and learning activities as effectively as possible while getting to know their students and all their qualities. They also have to know what needs to be achieved after the learning process to create a positive experience. Furthermore, efforts to instill values related to character education by studying the book Ta\u27limul Muta\u27allim at MAN are carried out both directly and indirectly, through activities outside of learning such as recitation in the month of Ramadhan, through exemplary techniques, guidance and attention, as well day of habituation.Penelitian ini pendekatan yang digunakan peneliti adalah pendekatan kualitatif karena dalam penelitian ini tidak ada perhitungan, penelitian yang alamiah dan interaksi simbolik. Instrumen yang digunakan adalah dokumentasi dan observasi. Pengamatan yang diperluas, triangulasi, meningkatkan ketekunan, dan menggunakan bahan referensi adalah beberapa metode untuk memastikan validitas data. Sedangkan reduksi data, penyajian data, dan verifikasi data merupakan metode analisis data yang digunakan. Permasalahan yang diteliti dalam penelitian ini adalah: 1) Bagaimana kitab Ta\u27limul Muta\u27allim diajarkan di MAN 2 Jombang? 2) Bagaimana upaya penerapan nilai pendidikan karakter dalam pembelajaran kitab Ta’limul Muta’allim di MAN. Berdasarkan temuan penelitian, Ta\u27limul Muta\u27allim yang dipelajari di MAN sebagai metode penyampaian ilmu secara umum, sejalan dengan peran penting kitab tersebut. Tanggung jawab utama guru adalah mengolah, merencanakan, menilai, dan membimbing kegiatan belajar mengajar seefektif mungkin sekaligus mengenal siswanya dan seluruh kualitasnya. Mereka juga harus mengetahui apa saja yang perlu dicapai setelah proses pembelajaran agar terjadi pengalaman positif. Selanjutnya upaya penanaman nilai terkait pendidikan karakter dengan mempelajari kitab Ta’limul Muta’allim di MAN dilaksanakan baik secara langsung maupun tidak langsung, melalui kegiatan diluar pembelajaran seperti pengajian di bulan Ramadhan, melalui teknik keteladanan, bimbingan dan perhatian, serta pembiasaan
dampak fluktuasi harga kedelai impor dan upah tenaga kerja terhadap jumlah produksi tempe pada UD. edwin di desa teja kecamatan pamekasan kabupaten pamekasan
Tempeh industry is an industry that uses raw materials such as soybeans and yeast. This industry is mostly managed by Indonesian people, both in rural and urban areas. The tempeh industry often experiences the problem of fluctuations in the price of soybeans which are used as its main raw material, the price tends to rise, while the selling price of tempeh is difficult to increase. This study aims to describe the impact of fluctuations in imported soybean prices and labor wages on the amount of tempe production at UD. Edwin 2018-2021. The research method uses descriptive qualitative and takes samples using the purposive sampling method because the research informants are determined deliberately. The data analysis method uses multiple linear regression data analysis methods to determine the causal or causal relationship between the independent variables and the dependent variable. The results of this study indicate that the independent variable has an effect of 92.2% on the dependent variable, meaning that the price of imported soybeans and labor wages together affect the amount of tempe production. The higher the price of imported soybeans, the lower the amount of tempe production, conversely, the lower the price of imported soybeans, the greater the amount of tempeh production.Industri tempe sering kali mengalami masalah fluktuasi harga kedelai yang cenderung naik, sedangkan harga jual tempe relatif tetap. Penelitian ini bertujuan untuk mendeskripsikan dampak fluktuasi harga kedelai impor dan upah tenaga kerja terhadap jumlah produksi tempe pada UD. Edwin tahun 2018-2021. Metode analisis data menggunakan regresi linier berganda untuk mengetahui hubungan kausal antara harga kedelai impor dan upah tenaga kerja terhadap jumlah produksi tempe. Hasil penelitian ini menunjukkan bahwa harga kedelai impor berdampak negatif terhadap jumlah produksi tempe di UD. Edwin artinya semakin tinggi harga kedelai impor maka pemilik industri tersebut akan mengurangi jumlah produksi tempe sedangkan upah tenaga kerja berdampak positif terhadap jumlah produksi tempe
ANALISIS RISIKO PRODUKSI USAHATANI PADI SAWAH DI KECAMATAN ANJATAN, KABUPATEN INDRAMAYU
Rice farming is one of the agricultural enterprises with a relatively high production risk. This production risk can lead to decreased production and even crop failure. This study aims to analyze the factors affecting the rice production and analyze the factors affecting production risk in rice farming in Anjatan Subdistrict, Indramayu. This research was conducted in Anjatan Subdistrict, Indramayu Regency. The research location was chosen purposively considering that Anjatan Subdistrict is one of the rice production centers in Indramayu Regency. The sampling method used was a simple random sampling method with a sample size of 50 rice farmers. The data analysis used in this study consisted of rice production risk function analysis and rice production function analysis. The production function used was the Just and Pope production model. The results of the estimation of the production function showed that the seed, fertilizer, labor, and pesticide variables had a significant effect on rice production in Anjatan Subdistrict. Furthermore, the results of the analysis of the rice production risk function showed that seeds and labor are production factors that can reduce production risk (risk-reducing factors), while urea fertilizer and fertilizer are inputs that can increase rice production risk (risk-increasing factors). The results of the analysis on the production and risk production functions show that seeds are an input that significantly increases rice production and can reduce production risk. Increasing the use of seeds, especially superior seeds, can be one of the strategies to increase production and reduce the risk of crop failure.Usahatani Padi merupakan salah satu usahatani dengan tingkat risiko produksi yang cukup besar. Risiko produksi tersebut dapat menyebabkan penurunan produksi bahkan gagal panen. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi produksi padi dan menganalisis faktor-faktor yang mempengaruhi risiko produksi pada usahatani padi sawah. Penelitian ini dilakukan di Kecamatan Anjatan, Kabupaten Indramayu. Lokasi penelitian dipilih secara purposive dengan pertimbangan bahwa Kecamatan Anjatan merupakan salah satu sentra produksi padi di Kabupaten Indramayu. Metode pengambilan sampel yang digunakan adalah metode simple random sampling dengan jumlah sampel sebanyak 50 orang petani padi. Analisis data yang digunakan pada penelitian ini terdiri dari analisis fungsi risiko produksi padi dan analisis fungsi produksi padi. Fungsi produksi yang digunakan adalah adalah fungsi produksi model Just and Pope. Hasil pendugaan terhadap fungsi produksi menunjukkan variabel benih, pupuk phonska, tenaga kerja dan pestisida berpengaruh nyata terhadapat produksi padi di Kecamatan Anjatan. Selanjutnya hasil analisis fungsi risiko produksi padi menunjukan benih dan tenaga kerja merupakan faktor produksi yang dapat menurunkan risiko produksi (risk reducing factors) sedangkan pupuk urea dan pupuk phonska merupakan input yang dapat meningkatkan risiko produksi padi (risk increasing factors).Hasil analisis pada fungsi produksi dan risiko produksi menunjukkan benih merupakan input yang secara nyata meningkatkan produksi padi serta dapat menurunkan risiko produksi. Peningkatan penggunaan benih terutama benih unggul bisa menjadi salah satu strategi dalam peningkatan produksi dan perunanan risiko gagal panen
Implementasi Metode Simpleks Untuk Optimalisasi Produksi Rokok (Studi Kasus : Perusahaan Rokok PintuMas)
ABSTRAK
Optimalisasi merupakan suatu persoalan untuk membuat nilai suatu fungsi tujuan berubah menjadi maksimum atau minimum dengan sumber daya yang terbatas. Optimalisasi produksi merupakan upaya yang dilakukan oleh perusahaan atau organisasi untuk meningkatkan keuntungan dalam proses produksi mereka. Perusahaan rokok PintuMas merupakan pabrik hasil industri tembakau tingkat menengah ke bawah yang bersaing dengan sesama perusahaan rokok dengan tingkat ekonomi yang sama sehingga manajemen produksi sangat di perlukan untuk mengoptimalkan kebutuhan produksi rokok. Permasalahan yang dihadapi oleh perusahaan rokok PintuMas yaitu produksi rokok tergantung terhadap permintaan konsumen sehingga hari kerja karyawan tidak tetap sehingga mengakibatkan kurang optimalnya produksi dan kurang optimalnya keuntungan laba bagi perusahaan rokok PintuMas. Penelitian ini bertujuan untuk melakukan implementasi metode simpleks untuk menghitung jumlah produksi rokok yang optimal sehingga dapat meningkatkan laba perusahaan. Dari hasil optimasi perusahaan rokok PintuMas harus menambah produksi rokok PintuMas (X1) sebanyak 4.93 pack dari produksi sebelumnya sehingga total produksi optimal sebanyak 3614 pack sedangkan untuk rokok Armous Merah (X2) harus menambah produksi sebanyak 2.12 pack dari produksi sebelumnya sehingga total produksi optimal sebanyak 1964 pack. Keuntungan optimal yang diperoleh perusahaan rokok PintuMas sebesar Rp. 21.940,00 dengan perbandingan keuntungan faktual sebesar Rp. 19.612,00 dengan selisih keuntungan sebesar Rp. 2.328,00 untuk produksi per packnya.
Kata kunci: optimasi, produksi rokok, metode simpleks
ABSTRACT
Optimization is a problem of making the value of an objective function change to a maximum or minimum with limited resources. The PintuMas cigarette company is a middle to lower level tobacco industry factory that competes with fellow cigarette companies at the same economic level, so production management is very necessary to optimize cigarette production needs. The problem faced by the PintuMas cigarette company is that cigarette production depends on consumer demand so that employees\u27 working days are not fixed, resulting in less than optimal production and less than optimal profits for the PintuMas cigarette company. This research aims to implement the simplex method to calculate the optimal amount of cigarette production so that it can increase company profits. From the optimization results, the PintuMas cigarette company must increase the production of PintuMas (X1) cigarettes by 4.93 packs from the previous production so that the optimal production amount is 3614 packs, while for Red Armous cigarettes (X2) it must increase production by 2.12 packs from the previous production so that the total optimal production is 1964 pack. The optimal profit obtained by the PintuMas cigarette company is Rp. 21,940.00 with a factual profit ratio of Rp. 19,612.00 with a profit difference of Rp. 2,328.00 for production per pack.
Keywords: optimization, cigarette production, simplex metho