Universitas Pancasila Journal
Not a member yet
3327 research outputs found
Sort by
Accounting Perspective of Malang Bantengan Culture with an Ethnomethodological Approach
Get PDFPurpose: This research aims to uncover the values of local wisdom contained in "Bantengan" and financing in the art of "Bantengan".
Methodology: The type of method used is a qualitative method with an ethnomethodological approach where the author analyzes a culture in the form of the art of "Bantengan" which focuses on "Reality" or the reality of social aspects in daily life.
Finding: The results of the study show that the art of bantengan contains the values of wisdom which include "Guyup Rukun" (Togetherness), "Kekang Control" (Guide), and "Paseduluran" (Brotherhood).
Implication: The accounting practice in this case the financing of the bantengan does not record or bookkeeping in any form. Funds are sourced from personal money and player dues only.
Originality: The novelty of this research lies in the disclosure of the values of local wisdom in the art of Bantengan which is integrated with the practice of non-formal financing without accounting records, which has not been widely studied in the context of ethnomethodology
Membangun Strategi Keunggulan Bersaing Pada Perusahaan X
Get PDFThe focus of this thesis is how a company makes strategic planning for a trading business, with the object of research being Company X\u27s business which is classified as a small-medium business in order to develop and maintain competitive advantage in times of disruption or changing conditions through designing the right strategy. This research is a qualitative research with a problem approach through descriptive analysis, regarding Building a Competitive Advantage Strategy in Company X 2023 – 2028. The sampling technique used purposive with Forum Group Discussion followed by qualitative analysis using TOWS, IFE, EFE, CPM and QSPM. The research results obtained are an alternative strategy "Market expansion through various online media" to be the main strategy of company X by improving various systems in the company
Performance Analysis of H2O-LiBr Absorption Refrigeration Systems for Future Cars
Get PDFThere has been an increase in the development of electric cars in recent decades, driven by the global need to reduce greenhouse gas emissions and air pollution. The use of refrigeration systems in electric cars is one of the largest consumptions of electric power. Therefore, this study used an absorption refrigeration system with a working fluid in the form of a combination of water as a refrigerant and lithium bromide salt as an absorption compound (H2O-LiBr) as an alternative refrigeration system.However, the use of water as a refrigerant leads to the required components being larger. This study focuses on analyzing the work performance of absorption refrigeration systems. The results of the analysis of the performance of the absorption refrigeration system state that to get the optimal performance value in operating the designed H2O-LiBr absorption refrigeration system, the generator outlet temperature is required to be a minimum of 75°C, which produces a performance stated in COP of 0.705. In the meantime, the analysis of the generator outlet temperature\u27s impact on the refrigeration system\u27s performance value revealed that the higher the generator outlet temperature, the higher the performance value
PENINGKATAN LITERASI KEWIRAUSAHAAN MELALUI BUSINESS MODEL CANVAS PADA SISWA SMPK SANG TIMUR, JAKARTA
Get PDFSMP Katolik Sang Timur Jakarta faces the challenge of low student understanding of entrepreneurship concepts and presentation skills, requiring a practical and participatory learning method. This community service program aims to enhance entrepreneurial literacy and public speaking skills through the introduction of the Business Model Canvas (BMC). The activity was conducted on ninth-grade students. The method was applied through stages of material delivery, group discussions, canvas completion, and presentation of results. Evaluation was carried out using pre-tests and post-tests. The results showed an increase in the average understanding score and accompanied by improved confidence, creativity, and teamwork. The implication of this activity is that BMC can be an effective medium for entrepreneurship learning at the secondary school level and can be replicated in other schools to foster entrepreneurial interest from an early age
PENGARUH GREEN ACCOUNTING, TOTAL ASSET TURNOVER DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP PROFITABILITAS
Get PDFPenelitian ini bertujuan untuk menguji pengaruh Green Accounting, Total Asset Turnover, dan Corporate Social Responsibility terhadap profitabilitas industri pertambangan sub industri batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Di tengah persaingan global dan tuntutan keberlanjutan, industri dituntut untuk tidak hanya mengejar laba namun juga memperhatikan dampak sosial dan lingkungan. Green Accounting memberikan transparansi terhadap biaya lingkungan, sedangkan CSR membangun hubungan sosial yang berkelanjutan dengan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan teknik purposive sampling terhadap industri yang telah mengikuti program PROPER dan mempublikasikan laporan tahunan secara lengkap. Hasil analisis menunjukkan bahwa ketiga variabel independen—Green Accounting, Total Asset Turnover, dan CSR—berpengaruh signifikan terhadap profitabilitas. Hal ini menegaskan bahwa efektivitas pengelolaan lingkungan, efisiensi penggunaan aset, serta komitmen sosial industri mampu meningkatkan kinerja keuangan dalam jangka panjang.Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Total Asset Turnover, dan Corporate Social Responsibility terhadap profitabilitas industri pertambangan sub industri batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Di tengah persaingan global dan tuntutan keberlanjutan, industri dituntut untuk tidak hanya mengejar laba namun juga memperhatikan dampak sosial dan lingkungan. Green Accounting memberikan transparansi terhadap biaya lingkungan, sedangkan CSR membangun hubungan sosial yang berkelanjutan dengan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan teknik purposive sampling terhadap industri yang telah mengikuti program PROPER dan mempublikasikan laporan tahunan secara lengkap. Hasil analisis menunjukkan bahwa ketiga variabel independen—Green Accounting, Total Asset Turnover, dan CSR—berpengaruh signifikan terhadap profitabilitas. Hal ini menegaskan bahwa efektivitas pengelolaan lingkungan, efisiensi penggunaan aset, serta komitmen sosial industri mampu meningkatkan kinerja keuangan dalam jangka panjang
ANALISIS AKIBAT HUKUM TERHADAP MEREK YANG MEMILIKI UNSUR PERSAMAAN PADA POKOKNYA DENGAN MEREK YANG SUDAH TERDAFTAR (STUDI KASUS PUTUSAN PERKARA NOMOR: 242 K/PDT.SUS-HKI/2022)
Get PDFMerek memiliki peranan penting dalam menjalankan kegiatan usaha, oleh karena itu merek harus didaftarkan untuk memperoleh perlindungan hukum bagi penggunanya. Merek yang sudah didaftarkan terlebih dahulu tidak menjamin adanya pihak yang secara sengaja meniru dan membonceng popularitas demi meraih keuntungan dengan cara yang tidak baik. Merek diatur di dalam Undang-Undang Nomor 20 Tahun 2016 Tentang Merek dan Indikasi Geografis. Merek yang mempunyai unsur persamaan pada pokoknya dan dalam melakukan pendaftarannya terdapat unsur perbuatan tidak baik dapat mengakibatkan kerugian bagi pemilik merek yang sudah terlebih dahulu terdaftar kemudian mengakibatkan adanya pembatalan merek bagi pihak yang meniru. Di dalam Putusan Mahkamah Agung Nomor 242 K/Pdt.Sus-HKI/2022. Putusan tersebut mengenai Gugatan Pembatalan Merek yang diajukan oleh SUGENG HARIYADI sebagai pemilik merek “ARRA + LUKISAN” dikarenakan MOHAMMED NAJI MOHAMMED BAGERI sebagai pemilik merek “COCO ARRA” dianggap telah melakukan perbuatan itikad tidak baik dalam melakukan pendaftaran kemudian mereknya tersebut juga mempunyai unsur persamaan pada pokoknya sehingga menimbulkan kerugian. Putusan ini menarik untuk dikaji menggunakan metode normatif. Bertujuan untuk mengetahui apakah kedua merek tersebut memiliki unsur persamaan pada pokoknya menurut Undang-Undang 20 Tahun 2016 Tentang Merek dan Indikasi Geografis dan untuk mengetahui apa akibat hukum dari Putusan tersebut. Dapat disimpulkan bahwasanya kedua merek tersebut mempunyai unsur persamaan pada pokoknya dan akibat hukum dari Putusan tersebut adanya pembatalan merek “ARRA” sehingga merek tersebut sudah tidak terdaftar lagi
HUBUNGAN ANTARA WISATA RELAWAN DAN WISATA KEBUGARAN
Get PDFThis study explores the intersection of volunteer tourism and wellness tourism, highlighting their shared motivations and benefits. Volunteer tourism became an emerging trend wherein individuals engage in meaningful activities that benefit local communities while traveling. In-depth interviews was conducted with 17 participants in the volunteer tourism program titled “Traveling and Teaching”. The motivations and impacts of volunteer tourism are examined, revealing a strong connection with wellness tourism, which prioritizes individual health and well-being. The research finds that volunteer tourism participants are driven by a desire to explore new places, make a positive impact, form friendships, and escape daily routines, aligning with the principles of wellness tourism. The experiences gained during volunteer tourism activities, such as social interactions, cultural immersion, and physical engagement, enhance participants\u27 mental and emotional well-being, gratitude, and life satisfaction. The study concludes that the combination of social contributions and travel experiences can create a holistic and fulfilling experience for individuals, fostering a deeper sense of well-being. This novel approach highlights the potential for volunteer tourism to be pursued as a form of wellness tourism, promoting a more responsible and sustainable form of travel that benefits both individuals and local communities.Studi ini mengeksplorasi hubungan antara wisata sukarela dan wisata kesehatan, dengan mengidentifikasi motivasi dan manfaat yang didapatkan oleh wisatawan dari kedua jenis wisata tersebut. Wisata sukarela merupakan sebuah tren baru di mana individu dapat terlibat dalam aktivitas bermakna yang memberikan manfaat bagi komunitas lokal sembari mereka melakukan perjalanan. Wawancara mendalam dilakukan terhadap 17 peserta dalam program wisata sukarela dengan tema “Traveling and Teaching”. Motivasi dan manfaat yang diteliti mengungkapkan hubungan yang kuat antara wisata relawan dengan pariwisata kebugaran, yang memprioritaskan kesehatan dan kesejahteraan individu. Penelitian ini menemukan bahwa peserta wisata relawan didorong oleh motivasi untuk menjelajahi tempat baru, memberikan dampak positif, menciptakan relasi, dan keluar dari rutinitas sehari-hari, yang sejalan dengan prinsip-prinsip pariwisata kebugaran. Pengalaman yang didapatkan selama aktivitas wisata relawan seperti interaksi sosial, interaksi budaya, dan keterlibatan fisik, meningkatkan kesejahteraan mental dan emosional peserta, menciptakan rasa syukur, dan peningkatan kepuasan hidup. Studi ini menyimpulkan bahwa kombinasi antara kontribusi sosial dan pengalaman perjalanan dapat menciptakan pengalaman yang holistik dan memuaskan bagi individu, serta mendorong rasa kesejahteraan yang lebih dalam. Pendekatan baru ini menyoroti potensi wisata relawan untuk dijadikan sebagai salah satu bentuk dari pariwisata kebugaran, yang mendukung bentuk perjalanan yang lebih bertanggung jawab dan berkelanjutan, yang menguntungkan baik individu wisatawan maupun komunitas lokal
Konsep Model Industri Skala Kecil Genteng Komposit Dari Limbah Sawit dan Plastik
Get PDFIn order to overcome palm oil waste and plastic waste which can disturb the environment, one alternative is to combine the two wastes into a useful composite material. A small-scale industrial design concept has been created for composites from these waste materials in the form of composite roof tile products. These composite products are made by designing simple machinery in such a way that it can be operated easily by MSMEs. The expected impact of this industrial activity is the growth and development of MSMEs, the creation of new jobs and also to support the creation of a good and healthy environment.
This paper discusses the results of a study on designing a small-scale industrial model for making composite roof tiles from palm oil waste and plastic waste to help overcome waste problems and support the community\u27s economy. This small-scale industrial model is considered according to business capacity and takes into account the description of the techno-economic aspects. The results of this study are a small-scale industrial model that is suitable for implementation in SMEs, especially in areas where there is a lot of waste, both palm oil waste and plastic waste
Design and Build a Power System on a High-Density Polyethylene Plastic Crusher Machine
Get PDFHigh Density Polyethylene (HDPE) plastic is one of the plastic materials commonly used for the manufacture of plastic packaging. HDPE plastic waste, which is increasing in number every year, can be used by recycling in a good way. One way to manage HDPE plastic waste is to recycle it into powder for composite materials. HDPE plastic crusher machine is used to chop HDPE plastic waste into small pieces such as powder, thus facilitating the recycling process for composite materials. So this HDPE plastic crusher or crusher machine was designed with a new blade design so that the shredding results can be maximized and use an electric motor with low power so that it can save production costs. The drive used is an electric motor with a power of 3 HP at a speed of 1420 rpm. With a cutting force of 99.3 N.mm2, it is able to produce a fine powder of 100 grams for 60 minutes. The test is divided into 2 types, namely testing without HDPE plastic and with HDPE plastic
Pemanfaatan Limbah Kayu dan Kulit Kopi Menjadi Bahan Bakar Refuse Derived Fuel (RDF)
Get PDFUtilization of coffee skin waste into briquettes as a substitute for biogas to support the roasting process of robusta coffee processing is an alternative energy innovation as a substitute for conventional charcoal from wood and biogas from LPG as well as to support energy security. RDF briquettes are a material that is greatly influenced by the characteristic and type of materials that make up the composition. This research aims to determine the effect of the composition of briquettes with a mixture of coffee husk waste and wood dust on calorific value, water content, ash content and Volatile Matter. The method used is experimental. This research made 5 (five) samples that were carried out with various compositions and tested 3 times each. The results showed that sample 3 produced an average calorific value of 7092 kcal/kg, Water Content 7.87%, Ash Content 7.86%, Volatile Matter 14.73% and Fixed Carbon 15.1%, in accordance with the SNI No.1 / 6235 / 2000 standard for wood charcoal briquettes