Direktori Jurnal Elektronik STIE Tri Dharma Nusantara
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Analisis Agilitas Sumber Daya Manusia: Studi Kasus Pada PT Asuransi Kredit Indonesia
Full text linkThis study aims to analyse and determine the agility of human resources associated with work-life balance factors and work stress at PT Asuransi Kredit Indonesia. The sampling technique in this study was the snowball sampling technique so that 6 informants were obtained. The method used in this study was a qualitative method with case study data types. Data analysis used the help of the Nvivo application. The results of this study indicate that the concept of HR agility can be observed in various aspects of individual work attitudes and behaviors. First, there is a positive impact on work-life balance if someone is agile at work. Work-life balance which is described as a balance of work that can be completed well but still maintains balance with personal life is achieved in the organization because HR is able to adapt to change and focus on their tasks. Second, work stress has a negative impact on HR agility. High work demands and pressures cause HR to experience work stress, causing them to not be agile at work
Strategi Pengembangan Sumber Daya Manusia Di PUD Pasar Kota Medan
Full text linkThis study conducts a literature review to examine strategies for human resource development (HRD) within the Regional Market Company (PD Pasar) of Medan City, drawing upon theoretical frameworks and previous research findings. In the context of managing traditional markets, HRD is a critical component in enhancing service efficiency, employee professionalism, and organizational competitiveness. The review identifies several strategic approaches, including continuous training, technology-driven competency development, performance management, and the cultivation of a collaborative work culture. The analysis highlights that effective HRD requires strong internal policy support, visionary leadership, and adequate resource allocation. It concludes that sustainable HRD in PD Pasar Medan should focus on strengthening individual and organizational capabilities through systematic and adaptive strategies aligned with a dynamic external environment.
 
Pengaruh Kebijakan Dividen, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, leverage, dan ukuran perusahaan terhadap praktik manajemen laba pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2023. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode dokumentasi. Pemilihan sampel dilakukan dengan metode purposive sampling dan menghasilkan 247 data. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kebijakan dividen memiliki pengaruh negatif yang signifikan terhadap praktik manajemen laba. Sementara itu, leverage memiliki pengaruh positif, meskipun tidak signifikan, terhadap manajemen laba. Selain itu, ukuran perusahaan memiliki pengaruh negatif yang signifikan terhadap manajemen laba
PELATIHAN MANAJEMEN KEUANGAN SEDERHANA UNTUK USAHA KECIL DAN MENENGAH DI KAWASAN WISATA PANTAI BIRU MAKASSAR
Full text linkSmall and Medium Enterprises (SMEs) are an important sector in the local economy, especially in the Pantai Biru Makassar tourist area. However, most SMEs in this area still face obstacles in managing business finances, such as no cash flow recording, mixing personal and business finances, and low understanding of basic financial management. This community service activity aims to improve literacy and skills of SMEs in managing finances through simple financial management training. The methods used include initial observation, module preparation, face-to-face training, direct practice, evaluation, and mentoring. The activity was carried out for two days in the Bira Village Hall, Makassar, involving 25 SMEs as participants. The evaluation results showed a significant increase in participants' understanding of financial recording and business financial planning. The majority of participants also started implementing routine cash flow recording after the training. This activity proves that simple financial management training can be a strategic step to encourage the sustainability and professionalism of SMEs in tourist areas. Further training and ongoing mentoring are needed so that the benefits of the training can be felt in the long term
Budaya Digital dalam Adopsi Akuntansi Berbasis Cloud: Pendekatan Netnografi
Full text linkThis study aims to explore the role of digital culture in the adoption of cloud-based accounting in Indonesia. A qualitative approach with a netnographic method was employed to understand how public narratives emerging from user reviews, online forums, and product descriptions shape legitimacy, trust, and resistance toward digital accounting applications. Data were collected from public platforms such as G2, Google Play Store, official application websites, and relevant review blogs, focusing on three Indonesian cloud-based accounting applications: Mekari Jurnal, Accurate Online, and Kledo. Thematic analysis was applied to identify key patterns and emerging themes within digital interactions. The findings reveal five main themes: automation and efficiency, reporting and customization, customer support and performance, security and privacy, and collective learning and community. Positive and negative narratives formed within digital spaces significantly influence the strengthening or weakening of application legitimacy. The results indicate that the adoption of cloud accounting is not only driven by technical and organizational factors as described in the TAM and TOE models but also by social legitimacy emerging from digital culture. The study implies the importance of digital reputation management for vendors and the role of regulators in enhancing digital literacy and public trust
Implementasi Akad Mudharabah pada Produk Tabungan di BPRS Harta Insan Karimah (HIK) Parahyangan
Full text linkThis study aims to evaluate the implementation of the mudharabah contract in savings products at BPRS HIK Parahyangan for the 2021–2023 period, focusing on the suitability of contract practices with sharia principles, compliance with OJK regulations, and identification of opportunities and challenges in its implementation. The research data consists of primary and secondary data. Primary data were obtained through interviews with management and customers, while secondary data were sourced from the bank's annual report and financial statements, internal documents, DSN-MUI Fatwa No. 02/2000, and POJK No. 19/2014. Data analysis was conducted using content analysis, comparative descriptive analysis, and data triangulation to ensure the validity of the findings. The results show that mudharabah savings are run in accordance with sharia principles and OJK regulations, although still facing obstacles in ratio transparency, income fluctuations, and customer financial literacy. Overall, the mudharabah contract has the potential to be a strategic instrument for BPRS in supporting the development of MSMEs through sharia finance
Peran Akuntansi Risiko PSAK No. 71 dalam Menjaga Hifz al-Mal pada Bank Syariah : Tinjauan Literatur Kritis dan Konseptual
Full text linkThis study aims to analyze the role of implementing PSAK No. 71 concerning Financial Instruments in realizing the principle of Hifz al Mal (protecting assets) in Islamic banks. This study uses a critical and conceptual literature review method by analyzing various literature related to PSAK 71, Islamic finance, and Maqashid Syariah. The results show that PSAK No. 71 plays a strategic role in supporting Hifz al Mal through the application of prudential principles such as the recognition of expected credit losses that provide an earlier picture of risk. Conceptually, this standard is aligned with the Islamic principle of protecting assets. However, its implementation faces challenges, such as the potential tension between fair valuation and the concept of value in Islamic contracts, which requires in-depth interpretation to fully align with Islamic business ethics
Sistem Pengendalian Internal Pengeluaran Kas pada PT. Telkom Indonesia (Persero) Tbk. Witel SULBANGSEL
Full text linkThe purpose of this study is to analyze the internal control system for cash disbursements at PT. Telkom Indonesia (Persero) Tbk Witel SULBAGSEL 2024. The type of research used is descriptive qualitative with data collection techniques in the form of interviews, documentation, and observation and using data analysis methods based on the COSO (Committee of Sponsoring Organizations of the Treadway Commission) control components. The results of the study indicate that, PT. Telkom Indonesia (Persero) Tbk Witel SULBAGSEL has implemented the Internal Control System for Cash disbursement well, only the Standard Operating Procedure (SOP) used is still the old one that does not exist regarding the system used for the cash disbursement process because it has not submitted a request to the central office
Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia
Full text linkThis study aims to conduct a comparative analysis of the transparency level between Conventional Banks and Islamic Banks in Indonesia during the period 2019–2023. Transparency is considered an essential factor in building public trust, investor confidence, and regulatory compliance, as well as being a key indicator of good corporate governance in the banking industry. The research employs a qualitative descriptive approach, analyzing official documents such as annual reports and financial statements published through the Indonesia Stock Exchange (IDX). The findings reveal that BRI consistently emphasizes technical aspects of disclosure, including financial reporting, business risk, and regulatory compliance. Meanwhile, BSI demonstrates a significant improvement in transparency, particularly after the merger in 2021, with greater emphasis on ethical dimensions, sharia contracts, profit-sharing mechanisms, and sharia-based governance. These results indicate that the main difference in transparency characteristics lies not only in reporting format but also in the underlying values guiding each banking system’s operations
Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Asset Pada PT Bumi Citra Permai, Tbk.
Full text linkThe Effect of Current Ratio and Debt to Equity Ratio on Return On Asset PT. Bumi Citra Permai, Tbk. Guided by Nurfatwa Andriani Yasin and Afriyani. The purpose of this study is to determine the effect of current ratio and debt to equity ratio on return on asset in PT. Bumi Citra Permai, Tbk. The types of data used are qualitative and quantitative data. The data source used in this study is secondary data. The analysis methods used in this study are descriptive and statistical analysis (multiple linear regression, determination coefficient, correlation coefficient, f-test, and t-test). The multiple linear regression equation is Y= 44,367 – 0,015X1 – 0,396 X2, the determination coefficient is 90.8%, the correlation coefficient is 0.953. The result of this study are that the current ratio and debt to equity ratio have significant affect on return on asset, the current ratio has a negative and significant effect on return on asset, and the debt to equity ratio has a negative and significant effect on return on asset. Thus, the hypotheses in this study Hipotesis 1,Hipotesis 2, and Hipotesis 3 are accepted