CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
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Pengaruh Kombinasi Bisnis Pt. Bank Syariah Indonesia (Bsi) Tbk Terhadap Perkembangan Ekonomi Syariah Di Indonesia
Get PDFConsidering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new name and the other is dissolved while all its assets are combined into the still operating business, is known as a merger. Of course, mergers are carried out with a specific purpose, as is currently experienced by the banking industry. In the context of these concerns, researchers plan to explore the impact of the consolidation of three state-owned sharia banks on the development of Indonesia's sharia economy. The influence of PT business combinations is revealed through the use of a literature observation approach in this research. Indonesia's sharia economic growth will be considered with a focus on Bank Syariah Indonesia (BSI) Tbk. Secondary data for this research was obtained from various sources, including scientific journals, e-books, and other relevant sources. This research aims to investigate the influence of the Indonesian Sharia Bank (BSI) business combination on the development of the sharia economy in these countrie
Penerapan Pengendalian Intern Untuk Meningkatkan Sistem Dan Prosedur Akuntansi Penggajian Pada PT. Sispum Sarana Graha
Get PDFPenelitian ini bertujuan Untuk Meningkatkan Sistem Dan Prosedur Akuntansi Penggajian Pada PT. Sispum Sarana Graha. Populasi dalam penelitian ini adalah seluruh data keuangan yang berkaitan dengan sistem dan prosedur penggajian pada PT. Sispum Sarana Graha. Sampel dalam penelitian ini adalah laporan keuangan tahun 2018,2019, dan 2020 pada PT. Sispum Sarana Graha. Metode analisis data yang dipakai dalam penelitian ini adalah Metode analisis data yang dipakai dalam penelitian ini adalah Deskriptif dengan pendekatan kuantitatif dan dengan metode analisis. Hasil Penelitian ini adalah sistem dan prosedur akuntansi penggajian pada PT. Sispum Sarana Graha cukup baik, hanya saja terdapat perangkapan fungsi personalia, dimana fungsi personalia ini tidak terpisah dengan bagian pencatatan waktu. Hal tersebut kemungkinan besar menyebabkan terjadinya kekeliruan dan ketidakberesan dalam sistem dan prosedur akuntansi penggajian. Adanya kekeliruan dan ketidakberesan menunjukkan lemahnya pengendalian intern, sehingga diperlukan penerapan pengendalian intern yang baik, terutama dalam hal tugas dan wewenang dari fungsi akuntansi penggajian tersebut. Pengendalian intern yang baik akan dapat meningkatkan sistem dan prosedur akuntansi penggajian dalam perusahaan
The Influence Of Viral Marketing And Social Media Marketing On Instagram Adds Purchase Decisions
Get PDFThe purpose of this study is to ascertain how viral marketing and social media advertising impact consumers' purchasing choices on the Instagram Adds platform. The study's sample is made up of Instagram Adds users. The 159 respondents who were sampled were employed in a purposive sampling procedure to get samples. Tests of validity and dependability were run on the research data. The hypothesis test in this study used multiple linear regression tests. According to the conclusions of the first hypothesis test, the test results show that (1) Viral marketing increases purchasing behaviour on the Instagram Adds platform. (2) The results of the testing of the second hypothesis show that social media marketing has an effect on consumers' decisions to make purchases through the Instagram Adds platform
Analisis Gaya Kepemimpinan Islami Dalam Meningkatkan Motivasi Kerja Pegawai KSPPS BMT NU Jawa Timur Cabang Lenteng Sumenep
Get PDFKSPPS BMT NU of East Java, which is a non-bank financial institution, has the task of gathering and channeling the financing, especially in Lenteng sub-district. As one of the institutions that has an important role in funding, the employees of KSPPS BMT NU East Java, Lenteng branch have duties and responsibilities, as well as the goal of each period to be able to gather or give funding to the community. Of course, it is not easy. Therefore, the leadership factor is very necessary to motivate the employees to carry out the tasks and responsibilities has been given. The purpose of this research is to analyze the styles of Islamic leadership applied and also to find out how the styles of leadership can improve the motivation of the employees of KSPP BMT NU East Java, Lenteng branch. This research used qualitative research methods. Data collection techniques used observation methods, interviews, and documentation. Based on the results of the research, the Islamic leadership style applied in KSPPS BMT NU East Java, Lenteng branch is a typology of the democratic leadership style. The style is quite good in improving the motivation of employees. It can be proved by the presence of a harmonious, open working environment as well as by giving good motivation and appreciation to the employees
PERANAN GREEN ACCOUNTING TERHADAP GREEN CAMPUS PADA UNIVERSITAS 17 AGUSTUS 1945 SURABAYA
Get PDFPenelitian ini bertujuan untuk mengetahui mengenai peranan green accounting terhadap green campus di Universitas 17 Agustus 1945 Surabaya. Green accounting merupakan pengembangan informasi terbaru yang memperhatikan tentang lingkungan dengan mengungkapkan laporan biaya aktivitas yang ada, dengan bersifat sukarela karena belum terdapat aturan tegas. Apabila ingin mencapai sustainability universitas, selain memperhatikan aspek ekonomi dan sosial juga harus memperhatikan aspek lingkungan agar tetap terjaga eksistensi universitas sekaligus kelestarian lingkungannya. Metode yang dilakukan dalam penelitian ini yaitu kualitatif dengan melakukan wawancara dengan narasumber untuk mengumpulkan data penelitian. Hasil penelitian ini menunjukkan bahwa green accounting berperan dalam sustainability development di Universitas 17 Agustus 1945 Surabaya, hal ini ditunjukkan dari program Eco Campus yang dilakukan oleh Universitas 17 Agustus 1945 Surabaya salah satunya penurunan penggunaan daya listrik per kW
Sistem Penilaian Kinerja Manajerial Departemen Produksi Studi Pada Usaha Snack di Pakis Malang
Get PDF Performance appraisal is a way of determining the work results of employees and work groups that are useful if used the right methods on target and produce the desired conclusions according to output targets and performance standards. This research method is qualitative, namely observing performance appraisals that are already in effect with a combination of quantitative and qualitative methods. Quantitative by comparing work standards and output targets. Qualitative is assessed from skills (competence, physical abilities, coordination and teamwork); character (discipline, ability to make decisions and speed of response); and accuracy (supervision, control and the presence of work solutions). Assessment data from January to April 2019. The time limit was chosen because the performance appraisal had stopped starting in August 2019, and required a remedial analysis. The results of the study show that performance appraisal provides an efficiency of 14% and makes assessments more noticed by all production employees. Methods collaborate in generating a more complete and mature assessment, as well as other suggestions for improvement. And prove that performance appraisal is useful for efficiency and effectiveness, controlling and monitoring performance, and being able to motivate employees to work even better.
Analisis Perbandingan Kinerja Pegawai PNS Dan Non PNS Dinas XXX Kota XXX
Get PDFCivil Servants (PNS) are elements of the state apparatus whose duty is to provide services to the public in a professional, honest, fair and equitable manner in the implementation of state, government and development tasks. Meanwhile, Honorary Personnel has lively developed into a new paradigm in the agency environment in addition to other honorary personnel after Civil Servants even though basically the work done is almost the same as Civil Servants in general, the only difference is that Non-Civil Servants (honorary) employees rarely occupy important structural positions in the agency. Because they only help those who are assigned directly by the superiors and heads of sections of an agency. So that both civil servants and non-civil servants in the XXX City Education Office must have quality performance that is able to carry out their duties as government officials in accordance with the duties assigned. The purpose of this study was to determine how the performance of civil servants and non-civil servants at the XXX City Education Office, whether there are differences in performance between civil servants and non-civil servants at the XXX City Education Office, and what factors affect the performance of civil servants and non-civil servants at the XXX City Education Office. The research method used is quantitative method and the data collection method in this study is by distributing questionnaires. the sample in this study were civil servants and non-civil servants at the XXX City Education Office, namely 42 civil servants and 42 non-civil servants. The data analysis technique in this study uses Satistical Product and Service Solution (SPSS) with T-Test analysis
Analisis Strategi Badan Pelaksana Otorita Danau Toba Dalam Mengembangkan Pariwisata Danau Toba
Get PDFThis research aims to first determine and analyze the Lake Toba Tourism development strategy by the Lake Toba Authority Implementing Body. Second, to find out the results of the SWOT analysis of employee performance improvement strategies using the IFAS and EFAS matrices, important factors can be identified from both the external environment and the internal environment which are strengths, weaknesses, opportunities and threats for improving performance. The research method used in this research is descriptive qualitative, the author also uses SWOT analysis. SWOT analysis is the systematic identification of various factors to formulate company strategy. From the results of the analysis, a growth strategy or growth oriented strategy is obtained. This strategy indicates that the company is strong and able to continue to develop by taking advantage of existing opportunities. This strategy was chosen because the calculation results were in quadrant I where the total weighted score of strengths-weaknesses was 3.36 while the total weighted score of opportunities-threats was 3.314. Positions in this quadrant are very profitable and can be implemented optimally
Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia)
Get PDF. Business mergers are carried out with many goals, including increasing company profitability and efficiency. This research contains the application of business combination accounting to the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia with the implementation of PSAK 22. The aim of this research is to determine the impact of business combinations on company performance and income. The research method used is a literature study of journals, websites and previous articles. The results of this research include an overview of the application of business combination accounting and its impact on company performance and income. Through financial performance analysis carried out using ROA, ROE, PER and NPM, the results show a rapid increase after the merger of PT Indosat Ooredo Tbk. with PT Hutchison 3 Indonesia. This research encourages companies to maintain their achievements and maintain the trust of investors and customers
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT DALAM MELIHAT KINERJA KEUANGAN PERUSAHAAN PADA PT CAHAYAPUTRA ASA KERAMIK TBK PERIODE 2017-2021
Get PDFIndustri keramik merupakan sebuah usaha yang dilakukan melalui pembuatan keramik dari tanah liat yang kemudian dibentuk, dikeringkan, dibakar, kemudian pengglasiran. PT. Cahayaputra Asa Keramik, Tbk (Kaisar Ceramics) merupakan salah satu usaha yang bergerak di bidang industri keramik dengan menghasilkan bahan – bahan bangunan yang berlokasi di Karawang, Jawa Barat. Teknik deskriptif kuantitatif digunakan pada penelitian ini, dengan data sekunder Laporan Keuangan dari PT. Cahayaputra Asa Keramik Tbk Periode 2017-2021. Diperoleh rasio lancar tahun 2017 bernilai 132%, 2018 bernilai 502%, 2019 bernilai 385%, 2020 bernilai 121%, 2021 bernilai 90%. Sedangkan rasio cepat 2017 bernilai 57%, 2018 bernilai 309%, 2019 bernilai 201%, 2020 bernilai 74%, 2021 bernilai 47%. ROI 2017 bernilai 0,5%, 2018 bernilai 8%, 2019 bernilai 0,2%, 2020 bernilai 1% dan 2021 bernilai 3%. Sedangkan ROE 2017 bernilai 1,2%, 2018 bernilai 12,7%, 2019 bernilai 0,4%, 2020 bernilai 1,6%, dan 2021 bernilai 6,2%