Universitas Muhammadiyah Sukabumi

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    3656 research outputs found

    ANALISIS KINERJA BADAN USAHA MILIK DESA (BUMDES) MITRA WARGA PADA DESA PASIRHALANG KECAMATAN SUKARAJA KABUPATEN SUKABUMI

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    This study aims to find out how the performance of Village Owned Enterprises (BUMDes) Partner Citizens. The phenomenon in this study shows that there is a BUMDes Mitra Warga business unit which is no longer active and has resulted in a decrease in BUMDes revenue so that the village's original income also follows because BUMDes is one of the village's original sources of income and this can be caused by the poor performance of the administrators. BUMDes. This research uses qualitative methods with a descptive approach. The type of data used is primary data and secondary data by collecting observation data, interviews and documentation. The analytical method used is data collection, data reduction, data presentation and conclusions. The results of this study indicate that the BUMDes Partner of the Residents of Pasirhalang Village, Sukaraja District, can be said to have poor performance, but the performance will be good if managers attend socialization training on good management and the factors are improved so that BUMDes with good performance will increase BUMDes revenue and into Original Income Village

    PENERAPAN ISAK 35 DALAM PENYAJIAN LAPORAN KEUANGAN PADA MASJID BESAR JAMPANG KULON

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    The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35

    Efek Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

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    This research employs a quantitative method with the population consisting of Regional Water Companies in both Sukabumi City and Sukabumi Regency. The sampling technique used is purposive sampling, with a total of 51 respondents from both companies in Sukabumi City and Sukabumi Regency. The data used are primary data collected through the distribution of questionnaires. After the data was collected, the analysis was conducted using the SPSS 27 For Windows application, including data quality test, classical assumption test, multiple linear regression test, and hypothesis test. The research findings conclude that both aspects, namely internal control and accounting information systems, have a significant combined effect on the quality of financial reports. Additionally, separately, internal control and accounting information systems also have a significant effect on the quality of financial reports

    ANALISIS PENGELOLAAN DAN AKUNTABILITAS LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DIDESA PASIRIPI

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    The purpose of this study is to determine how the management and accountability of financial statements of Village-Owned Enterprises (BUMDes) in Pasiripis Village. The method used is a descriptive qualitative approach, data collection techniques namely by observation, interviews and documentation, data analysis techniques namely by data collection, data reduction, data presentation and verification conclusions.The result of this study is to analyze the presentation of reports that still use ordinary cash book reports in general and management, namely planning, organizing, actuacting, controlling. For accountability, namely vertical accountability (internal) and horizontal accountability (external

    ANALISIS PENANGANAN PEMBIAYAAN MIKRO DENGAN AKAD MURABAHAH PADA NASABAH YANG MENINGGAL DUNIA SEBELUM JATUH TEMPO

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    The purpose of this study was to find out how to handle microfinance with murabahah contracts for customers who died before maturity. This research was conducted using a qualitative method with a descriptive approach. The data collection method that the author uses is the method of observation, interviews, documentation and triangulation related to microfinance with murabahah contracts at Bank Syariah Surade Branch Offices. Based on research results. Handling is carried out for cases of customers who die before maturity, namely by claiming life insurance at insurance institutions and freeing heirs who have payment obligations in installments

    ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA PT. GALANG INSAN PRATAMA

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    This study aims to describe the payroll accounting information system at PT. Galang Insan Pratama. This research took the object of research at PT. Galang Insan Pratama. Methods of data collection using observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique by describing the payroll accounting information system that exists within the company including activities in the payroll system, documents used in the payroll system, accounting records used in the payroll system, functions related to the payroll system. payroll, the network of procedures that make up the system, the internal control system and the constraints contained in the payroll accounting information system. The results of this study indicate that the application of payroll accounting information systems at PT. Galang Insan Pratama in fulfilling the elements and objectives of internal control is still less effective. This is characterized by a computerized system that does not support, lack of supervision when fingerprints are tampered with, delays in submitting employee overtime work documents to the HRD staff and the presence of dual tasks in the payroll accounting information syste

    ANALISIS SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KETERSEDIAAN BAHAN BAKU PT HJ BUSANA INDAH

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    This ERP system aims to provide accurate information to help make decisions for a company. In this study, there was a case of loss of the main raw material at the company PT HJ Busana Indah. There are several presumptions regarding the loss of raw materials at PT HJ Busana Indah. The research method used in this writing is a qualitative approach with descriptive methods. Sources of data taken in this study were observations and interviews with employees of PT HJ Busana Indah. From the results of research and direct observation conducted at PT HJ Busana Indah related to Enterprise Resource Planning System Analysis on the Availability of Raw Materials, it can be concluded that the occurrence of cases of missing main raw materials is not due to an element of theft. However, due to negligence or human error, PT HJ Busana Indah employees made an efficient system run ineffectivel

    PENGEMBANGAN SOAL BERBASIS DIMENSI PENGETAHUAN METAKOGNITIF PADA SEMESTER GENAP KELAS V SEKOLAH DASAR

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    This research was motivated by the need for learning evaluation of students in grade V which did not raise questions based on metacognitive knowledge so that when learning evaluations only gave answers to questions obtained from memory of learning outcomes in class only and did not answer broadly according to their knowledge abilities. This development research is expected to be a tool for students to hone their thinking skills through questions based on the dimensions of metacognitive knowledge. The research used is research and development (Research and Development) with the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation). Data analysis techniques using observation, interviews and questionnaires. The results showed that metacognitive questions based on expert validation assessments received very good criteria with a score of 94% for material experts, 79% for media experts and 81% for student response questionnaires and 65% for teacher responses. This shows that the questions based on the dimensions of metacognitive knowledge developed are appropriate for use as an evaluation or assessment of student learning outcomes

    Evaluasi Perkerasan Jalan Serta Perencanaan Lapis Tambah (Overlay

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    Jalan memiliki fungsi untuk menunjang aktivitas masyarakat sehari-hari baik untuk kendaraan ataupun non-kendaraan. Dalam menunjang pertumbuhan ekonomi disuatu wilayah jalan berperan sangat penting bagi pengguna transportasi sehingga harus diperhatikan kelayakan dan kenyamanan jalan tersebut supaya berfungi sampai batas umur yang telah direncanakan. Sukabumi berada di Provinsi Jawa Barat yang berbatasan dengan Kota Cianjur sebelah barat dan berbatasan dengan kota Bogor di bagian Timur. Karena Sukabumi merupakan kota yang cukup padat dengan transportasi, maka dibangunlah jalan Jalur Lingkar Selatan dengan tujuan mengurangi kemacetan di jalan raya tersebut. Banyak orang melewati jalan itu setiap hari. Sejumlah titik di ruas Jalan Jalur Lingkar Selatan mengalami kerusakan, antara lain amblas, retak, dan kerusakan lainnya, akibat banyaknya jenis kendaraan yang melewati ruas ini antara lain truk besar dan sepeda motor. Maka dari itu perlu di lakukan perbaikan sehingga ruas jalan tersebut tetap nyaman dan bisa dipergunakan sampai dengan umur rencana yang telah ditentukan. Rencana lapis tambah (Overlay) dengan menggunakan Laston (MS 744) dengan tebal 6.00 cm pada tahap ke 1 diperoleh biaya sebesar Rp. 96.666.666,23, dengan tebal 8.50 cm pada tahap ke 2 diperoleh biaya sebesar Rp. 41.907.545.558,06. 1. Pendahu

    Pembangunan Kandang Ayam PT. Sreeya Sewu Indonesia Tbk

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    PT Sreeya Sewu Indonesia Tbk is one of the many companies engaged in animal husbandry. Seeing that the opportunity for enthusiasts in the East Java region is very high, PT Sreeya Sewu Indonesia Tbk plans to divert investment to the Nganjuk region, East Java with the aim of building a modern cage. In this case, it is necessary to calculate structural analysis to determine the strength of the quality of materials used in construction. This research was conducted with the aim of knowing the calculation of structural analysis in the construction of modern steel cages. The method used refers to SNI 1727: 2013 concerning minimum loads for planning buildings and other structures and SNI 1729-2015 concerning specifications for structural steel buildings. Meanwhile, the analysis stages used consist of field surveys, building design data, structural systems and structural analysis calculations. This research is expected to be made the results of calculations analyzing the structure of modern chicken coop construction. The results of all structural calculation analyses can facilitate the manufacture of further cages with quality and material specifications tested according to SNI 1727: 2013 and SNI 1729-2015

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