ACCRUALS (Accounting Research Journal of Sutaatmadja)
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WASTE BANK FROM AN ISLAMIC ECONOMIC PERSPECTIVE (CASE STUDY AT BANK SAMPAH SEJAHTERA)
Get PDFThis waste problem occurs not only because of the government's lack of attention but more than that is the awareness of the community itself. The problem of waste has raised public awareness to take part in managing waste. Namely the Garbage Bank.
The formulation of the problem that the author wants to examine is analyzed by the principles of Islamic economics on community economic empowerment through the management of the Prosperous Garbage Bank in Sirap Village, Tanjungsiang District.
From the results of the research, Islamic economic principles that are relevant to community empowerment through waste banks are the principle of justice, where people have an appropriate and clear price for the waste they save, then the principle of equality, where it does not matter which customer is more prioritized at Bank Sejahtera, then the principle of helping, with the waste bank, inorganic waste that cannot be decomposed and destroys nature can be recycled so that it has more added value for the waste bank customer, then the principle of participation, there are no restrictions on age, gender, status when you will become a bank customer rubbish
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON TAX MANAGEMENT (Case Study of Mining Companies In BEI for The Period 2020-2021)
No full textThis study aims to examine the effect of liquidity, leverage, and profitability on tax management. The independent variables used in this study are liquidity, leverage and profitability. While the dependent variable in this study is tax management which is measured using the effective tax rate (ETR).
The population in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. Determination of the sample using purposive sampling and obtained a research sample of 15 mining companies based on certain criteria.
The results show that liquidity and leverage have a significant effect on tax management. While profitability has no significant effect on tax management
CURUG CIANGIN RIVER SIDE CAMP: AN ISLAMIC PERSPECTIVE OF MARKETING MIX ANALYSIS
Get PDFThis study aims to analyze the application of the marketing mix at Curug Ciangin River Side Camp as a camping destination. The research method uses a qualitative approach with descriptive techniques. Data were collected through interviews with managers and visitors as well as direct observations on site. The findings reveal that the marketing mix, which consists of product, price, promotion, place, people, process, and physical evidence, plays a significant role in attracting and retaining tourists' interest in visiting Curug Ciangin River Side Camp.
The analysis shows that the product offered, such as camping packages with strategic locations by the riverside, is the main attraction for tourists. Additionally, competitive pricing, word-of-mouth promotion, and an enjoyable location also contribute to attracting visitors. Human resource management involving local residents from Desa Cibeusi is one important strategy in increasing local community participation and reducing unemployment.
Efficient service processes, from booking and registration to facilities provided and after-sales service, ensure the satisfaction and needs of tourists are met. Furthermore, physical evidence such as a comfortable environment and natural beauty also play a determining role in tourists' decisions to choose Curug Ciangin River Side Camp as a camping destination.
Based on the analysis, this study provides several recommendations for the development of Curug Ciangin River Side Camp. These recommendations include enhancing local resident training, diversifying facilities, strengthening digital promotion, managing the environment well, and regularly collecting feedback from visitors. By implementing these suggestions, it is hoped that Curug Ciangin River Side Camp can continue to grow as an attractive tourist destination and provide sustainable benefits for the local community
PENGUATAN PENGELOLAAN PERSEDIAAN JARINGAN GAS PADA PT SUBANG ENERGI ABADI
Get PDFTujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pengelolaan persediaan jaringan gas di PT Subang Energi Abadi sebagai perseroda terutama dalam hal pelaporan stok material jaringan gas dengan menggunakan software excel. PT Subang Energi Abadi perlu meningkatkan pengelolaan persediaan jaringan gas karena sebagai salah satu pengelola sumber energi gas rumah tangga yang ditunjuk pemerintah. Metode yang diterapkan dalam program ini mencakup pelatihan, wawancara, observasi, dan sharing knowledge materi pengelolaan persediaan dengan menggunakan excel. PT Subang Energi Abadi berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini. Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa PT Subang Energi Abadi memahami pengelolaan persediaan jaringan gas
PEMBERDAYAAN STRATEGI UMKM MELALUI PENGABDIAN KEPADA MASYARAKAT DENGAN PENDEKATAN ANALISIS SWOT
Get PDFWarung Jajanan De'Fani berupaya menyediakan makanan ringan, minuman dan makanan ringan yang menawarkan nilai lebih baik di mata konsumen. Mengingat situasi tidak stabil saat ini masih terus berlanjut. Oleh karena itu, pelaku UMKM perlu melakukan analisa strategis untuk melanjutkan produksi. Melalui filantropi yang bertujuan memperkuat strategi UMKM. Analisis dilakukan dengan pendekatan analisis SWOT pada lokasi kegiatan nirlaba di Kabupaten Subang.Hasil dari layanan ini adalah analisis SWOT dan rekomendasi yang dapat ditindaklanjuti. Oleh karena itu ditentukan melalui matriks SWOT yang ditentukan berdasarkan hasil S-O (Strengths-Opportunities), W-O (Weaknesses-Opportunities), S-T (Strengths-Threats), dan W-T (Weaknesses-Threats). Tujuan dari matriks SWOT adalah untuk merekonsiliasi peluang dan ancaman eksternal yang dihadapi suatu perusahaan dengan kekuatan dan kelemahan internalnya guna mengembangkan alternatif strategi. Analisis ini menggunakan matriks yang disebut matriks SWOT yang terdiri dari 9 sel dengan 4 sel strategi alternatif
ANALISIS SWOT TERHADAP PENGGUNA LAYANAN JASA Mobile banking DI PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk (BJB CABANG SUBANG)
Get PDFThe more development of bank technology as a financial institution adjusting its services by following the development of technology providing paper-based services has now shifted to mobile or cellular-based services. The existence of mobile banking services is one of the results of the bank applying technological advances and services of financial institutions, banks that already have mobile banking services, one of which is PT Bank Pembangunan Daerah Jawa Barat and Banten Tbk. The purpose of this study is to try to analyze mobile banking services at PT Bank Pembangunan Daerah Jawa Barat and Banten using the SWOT approach (strength, weakness, opportunity, threat). This study used a qualitative descriptive method using data collection techniques in the form of interviews, observation, and documentation. The results of the study show that based on the Cartesian diagram, BJB Digi's mobile banking services are in quadrant i (one) aggressive SO, namely developing by utilizing existing strengths and opportunities
ANALISIS STRATEGI PENINGKATAN PROFIT PENJUALAN JASA BERBASIS SOAR DI BRILINK SUKAMANDI JAYA
Get PDFProfit increase strategy is company plan to increase sales profit. Maintain the stabilty of company so that the company does not decrease its profit. Brilink is a financial service without a program office from BRI. Transaction without having to queue for long time. Agents use Electronic Data Capture (EDC) as a tool to supported by other techonologies such as Ultra Violet rays, and money counting machines.
With the problem discussed, how are efforts to increase the profit of selling BRILink Sukamandi Agent service?. This study aims to examine the external and internal factors of the outreach strategy that have impact on BRILink Agent. The menthod used is qualitative. By conducting interviews with data sources of BRILink owners and BRILink employees. And using SOAR Analysis (Strengths, Opportunities, Aspirations, And Results)
The results of this study are the success of increasing service sales profit (1) low expenses reduce employees, (2) transactions are increased by approaching BRILink distributors, consumers, and between agents, (3) the amount of profit increases through promotion as an attractive consumer for continuous transactions and has a sharing fee system
IMPLEMENTATION OF THE BALANCED SCORECARD AS A MEASUREMENT OF PERFORMANCE ASSESSMENT AT THE SOCIAL OFFICE OF SEMARANG CITY
Get PDFThis study aims to analyze the performance of Dinas Sosial Kota Semarang using the Balanced Scorecard method. The analytical method used is the descriptive method. The data used are the results of interviews, financial statements of budget realization, number of employees, number of employees attending training, and the value of community satisfaction surveys. The results of this study show that the performance of Dinas Sosial Kota Semarang from a financial perspective in 2019-2021 shows economic conditions with an average value of 88.83%. The performance of the internal business perspective in 2019-2021 shows a very good condition by obtaining an average score of 164.09%. The performance of the learning and growth perspective shows poor conditions by obtaining an average score of 32.94%. The performance of the customer perspective shows a very good condition by obtaining an average score of 88.25%. And the overall performance of the four perspectives shows a very good qualification with a score of 92.11% and a very successful success rate
THE EFFECT OF FINANCIAL PERFORMANCE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE
Get PDFThis study aims to determine and analyze the effect of financial performance on firm value with CSR as a moderating variable. Companies need to pay attention to financial performance which is one of the views of investors in assessing the company. With high financial performance and company value, of course, it can attract investors to invest. In addition, CSR in the company is also very important, because it can add to the company's image. This research method uses purposive sampling technique. The number of samples is 16 banking companies listed on the IDX in 2020-2021. The variables used are financial performance as proxied by ROA, firm value as proxied by Tobins'Q and CSR as a proxy by CSDI as moderation. The analytical tool used is eviews. The results show that (1) financial performance has a significant effect on firm value, (2) Corporate Social Responsibility cannot moderate the effect of financial performance on firm value. Companies must pay attention to financial performance (profitability) so that companies can develop and increase company value. Although CSR in this study has no effect, companies must still pay attention to CSR because it can add to the company's image
DESCRIPTIVE STUDY OF ARABICA COFFEE BRAND MANAGEMENT STRATEGY HOFLAND AND EXPOSE COFFEE BRAND
Get PDFCitra terhadap merek berhubungan dengan sikap yang berupa keyakinan dan preferensi terhadap suatu merek. Citra merek yang baik akan menarik minat konsumen untuk melakukan pembelian terhadap suatu produk. Untuk itu di perlukannya strategi merek yang benar untuk membangun citra merek yang kuat. Tujuan penelitian ini adalah untu mengetahui strategi manajemen merek pada kopi Hofland Arabica dan Expose Coffee. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif. Teknik pengumpulan data yang diilakukan adalah menggunakan wawancara, dokumentasi dan observasi. Dalam penelitian ini menyatakan bahwa kopi Hofland untuk wilayah lokal masih sangat kurang, masyarakat masih sangat awam terhadap produk dari kopi Hofland ataupun kopi Hofland itu sendiri. Walaupun sudah beberapa kali mengikuti berbagai event tetapi itu belum cukup untuk menarik perhatian konsumen lokal. Namun untuk pasar Internasional kopi Hofland sudah cukup dikenal luas khususnya di benua Asia. Ini membuktikan bahwa citra merek kopi Hofland lebih kuat di Internasional. Expose Coffee memiliki permasalahan pada merek mereka yang belum kuat. Karena masih tergolong kafe baru di Kota Subang dan juga tingkat persaingan kafe yang tinggi di wilayah Subang membuat Expose Coffee masih belum diketahui banyak orang. Walaupun mengusung konsep yang menarik ala gazebo venue dan dilengkapi lampu-lampu kristal yang menggantung yang membuat kesan mewah namun itu masih belum cukup untuk menarik perhatian pelanggan