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    Analisis Sektor Unggulan pada Perekonomian Kabupaten Pasuruan

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    This study aims to determine which sectors are superior in Pasuruan Regency. The research used a quantitative descriptive approach using secondary data from the Gross Regional Domestic Product data for Pasuruan Regency and East Java Province in the 2017-2021 period. The analytical method used in this research is Location Quotient, Shift Share, Klassen Typology, Growth Ratio Model (MRP), Sectoral Contribution and Overlay analysis. Based on the results of the Location Quotient analysis, there are 3 basic sectors in Pasuruan Regency, while the results of the Shift Share analysis show that there are 7 sectors that encourage economic growth, 10 sectors that hinder economic growth and 4 sectors that have locational advantages in Pasuruan Regency and only 1 sector that is included in Quadrant I Based on the MRP analysis, 4 categories were obtained with 2 sectors included in classification I, 5 sectors included in classification II, 1 sector included in classification III and 9 sectors in classification IV. The biggest contribution in Pasuruan Regency is the Processing Industry sector and the Construction sector.This study aims to determine which sectors are superior in Pasuruan Regency. The research used a quantitative descriptive approach using secondary data from the Gross Regional Domestic Product data for Pasuruan Regency and East Java Province in the 2017-2021 period. The analytical method used in this research is Location Quotient, Shift Share, Klassen Typology, Growth Ratio Model (MRP), Sectoral Contribution and Overlay analysis. Based on the results of the Location Quotient analysis, there are 3 basic sectors in Pasuruan Regency, while the results of the Shift Share analysis show that there are 7 sectors that encourage economic growth, 10 sectors that hinder economic growth and 4 sectors that have locational advantages in Pasuruan Regency and only 1 sector that is included in Quadrant I Based on the MRP analysis, 4 categories were obtained with 2 sectors included in classification I, 5 sectors included in classification II, 1 sector included in classification III and 9 sectors in classification IV. The biggest contribution in Pasuruan Regency is the Processing Industry sector and the Construction sector

    Pengaruh Aspek Manajemen Keuangan Daerah terhadap Transparansi Pengelolaan Keuangan Daerah Kabupaten Luwuk Timur

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    This study aims to examine whether the presentation of regional financial reports, accessibility of regional financial reports, and internal control affect the transparency of regional financial management in East Luwu Regency. This study used a type of quantitative research originating from primary and secondary data, by distributing questionnaires to all staff/employees at the East Luwu Regency BKAD office as many as 38 employees. The analytical methods used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis test, and hypothesis testing with the Coefficient of Determination Test (R2) and t test (Partial Test). The results of this study indicate that: 1) Presentation of regional financial reports has no positive and significant effect on the transparency of regional financial management. 2) The accessibility of regional financial reports has a positive and significant effect on the transparency of regional financial management. 3) Internal control has no positive and significant effect on the transparency of regional financial management.This study aims to examine whether the presentation of regional financial reports, accessibility of regional financial reports, and internal control affect the transparency of regional financial management in East Luwu Regency. This study used a type of quantitative research originating from primary and secondary data, by distributing questionnaires to all staff/employees at the East Luwu Regency BKAD office as many as 38 employees. The analytical methods used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis test, and hypothesis testing with the Coefficient of Determination Test (R2) and t test (Partial Test). The results of this study indicate that: 1) Presentation of regional financial reports has no positive and significant effect on the transparency of regional financial management. 2) The accessibility of regional financial reports has a positive and significant effect on the transparency of regional financial management. 3) Internal control has no positive and significant effect on the transparency of regional financial management

    Peranan Anggaran Biaya Produksi Sebagai Alat Bantu Pengendalian dalam Upaya Pencapaian Efektifitas pada PT Perkebunan Nusantara III Medan

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    PT Perkebunan Nusantara III Medan is a State-Owned Company (BUMN) where the company is engaged in plantations. This study aims (1) to determine the preparation of the production cost budget at PT. Nusantara Plantation III Medan. (2) To determine the effectiveness of production cost control at PT. Nusantara Plantation III Medan. (3) To determine the role of the production cost budget in supporting the effectiveness of production cost control at PT. Nusantara Plantation III Medan. This research uses a qualitative approach with a descriptive research type at PT Perkebunan Nusantara III Medan. The type of data used is quantitative data with primary and secondary data collection. Primary data includes interview data with informants and secondary data in the form of production budget data for PT Perkebunan Nusantara III Medan and data collection techniques through documentation, observation and interviews. The research results obtained are from 2020 to 2022. (1) The preparation of the budget at PT Perkebuann Nusantara III Medan has been carried out in accordance with adequate procedures. (2) The effectiveness of the use of the budget as a means of controlling the production costs of PT Perkebunn Nusantara III Medan has been running effectively because the realized value is smaller than the production cost budget. This shows a favorable condition (3) The production cost budget at PT Perkebunan Nusantara III Medan has provided a significant role in the process of controlling production costs. Because the production cost budget that has been set has fulfilled the functions and objectives of the budget.PT Perkebunan Nusantara III Medan merupakan perusahaan Badan Milik Usaha Negara (BUMN) dimana perusahaan tersebut bergerak dibidang perkebunan. Penelitian ini bertujuan (1) Untuk mengetahui penyusunan anggaran biaya produksi di PT Perkebunan Nusantara III Medan. (2) Untuk mengetahui efektifitas pengendalian biaya produksi di PT Perkebunan Nusantara III Medan. (3) Untuk mengetahui peran anggaran biaya produksi dalam menunjang efektifitas pengendalian biaya produksi pada PT Perkebunan Nusantara III Medan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif di PT Perkebunan Nusantara III Medan. Jenis data yang digunakan adalah data primer dan sekunder. Data primer meliputi data wawancara dengan narasumber dan data sekunder berupa data anggaran biaya produksi PT Perkebunan Nusantara III Medan. Teknik pengumpulan data melalui dokumentasi, observasi dan wawancara. Hasil penelitian yang diperoleh yaitu pada tahun 2020 sampai dengan tahun 2022. (1) Penyusunan anggaran pada PT Perkebuann Nusantara III medan sudah dilakukan sesuai dengan prosedur yang telah memadai. (2) Efektifitas penggunaan anggaran sebagai alat bantu pengendalian biaya produksi PT Perkebunan Nusantara III Medan sudah berjalan efektif hal tersebut dikarenakan nilai realisasi lebih kecil dari anggaran biaya produksi. Hal ini menunjukkan kondisi yang menguntungkan (favorable). (3) Anggaran biaya produksi pada PT Perkebunan Nusantara III Medan telah memberikan peranan yang cukup besar dalam proses pengendalian biaya produksi. Karena anggaran biaya produksi yang ditetapkan telah memenuhi fungsi serta tujuan anggaran

    Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan terhadap Kualitas Laporan Keuangan

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    The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba RegencyThe purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regenc

    Service Quality Pada Perbankan Syariah Prespektif Maqashid Syariah Ibnu"ASYUR"

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    Maqashid sharia is the main reference for maintaining social balance in society which is the basic goal of Islamic sharia. The author presents in simple terms the maqashid al-shari\u27ah theory according to Ibn Assyria\u27s view. Points that are considered important in this issue include the definition of maqasid al-shari\u27ah, its content, and its implementation of Islamic banking. The low level of service quality provided by Islamic banking has resulted in a decrease in the level of customer trust, especially towards Islamic banking. Therefore, the author wants to examine the aspects of service quality which includes tangible, reliability, responsiveness, assurance and Empathy. This type of research is descriptive qualitative. Opinion of ibn Asyur which is considered in accordance with the Islamic Banking approach. Everything that contains the meaning of maintaining/maintaining the five maqasid al-shari\u27ah, is called mafsadah, rejecting/removing mafsadah means maslahahMaqashid  syariah menjadi acuan utama untuk menjaga keseimbangan sosial di masyarakat yang merupakan tujuan dasar syariat Islam. Penulis mengemukakan secara sederhana teori maqashid al-syari\u27ah tersebut menurut pandangan ibnu asyur. Poin-poin yang dianggap penting dalam masalah ini meliputi pengertian maqashid al-syari\u27ah, kandungannya, dan implementasinya terhadap perbankan syariah. Rendahnya rendahnya kualitas pelayanan yang diberikan oleh pihak perbankan syariah mengakibatkan tingkat kepercayaan nasabah menjadi menurun khususnya terhadap perbankan syariah. Oleh karena itu penulis ingin  mengakaji terakiat service quality yang didalamnya mencakup tangible, realiability, responsiveness, assurance dan Empathy. Jenis Penelitian ini kualitatif deskriptif. Pendapat ibnu asyur yang dianggap sesuai dengan pendekatan Perbankan Syariah. Segala sesuatu yang mengandung makna pemeliharaan/penjagaan terhadap kelima maqashid al-syari’ah, dinamakan mafsadah, menolak/menghilangkan mafsadah berarti maslahah

    Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan pada PT. Bank Syariah Indonesia

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    This research is to find out the role of internal audit in supporting the effectiveness of preparing financial reports at PT. Indonesian Sharia Bank. This type of research uses descriptive qualitative. Informants taken by internal auditors, BOSM and Tellers at PT. Indonesian Sharia Bank. The research stages are in-depth interviews and observation. The data analysis method is qualitative descriptive research and quantitative descriptive research.The results of this research indicate that the role of internal audit in supporting the effectiveness of preparing financial reports using the interview method with auditors, BOSM and PT Tellers. Indonesian Sharia Bank has been very effective. This is demonstrated in the role of internal audit as supervisor, consultant, catalyst and effectiveness so that it can provide information that helps managerial parties in making decisions.Penelitian ini untuk mengetahui Bagaimana Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan Pada PT. Bank Syariah Indonesia. Jenis penelitian ini menggunakan deskriptif kualitatif. Informan yang diambil auditor internal, BOSM dan Teller pada PT. Bank Syariah Indonesia. Tahapan penelitian yaitu wawancara secara mendalam dan observasi. Metode analisis data yakni penelitian deskriptif kualitatif dan deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa peran audit internal dalam menunjang efektivitas penyusunan laporan keuangan dengan metode wawancara pada auditor, BOSM dan Teller PT. Bank Syariah Indonesia sudah sangat efektif. Hal ini ditunjukkan dalam peran audit internal sebagai pengawas, konsultan, katalis dan efektivitas sehingga dapat memberikan informasi yang membantu pihak managerial dalam melakukan pengambilan keputusan

    PENGARUH JUMLAH PENDUDUK, TINGKAT PENDIDIKAN DAN TINGKAT KESEMPATAN KERJA TERHADAP KEMISKINAN DI KABUPATEN JOMBANG (Studi Kasus Pada Masyarakat di Kecamatan BandarKedungmulyo): Studi pada Masyarakat di Kecamatan Bandar Kedungmulyo

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    This study aims to determine the effect of population, education level and employment opportunity on poverty in Bandarkedungmulyo District, Jombang Regency. The data in this study were obtained through distributing questionnaires and the data obtained was processed using quantitative methods. Questionnaires were distributed via Google form containing 20 statements, where each variable was represented by 5 statements. Determining the population based on regional characteristics, the researchers determined 311 RTs as the population. Whereas in determining the sample of this study there were 62 respondents, the sample came from 20% of the total population (20% x 311 = 62.2). The analysis technique uses research instrument tests, classical assumption tests, multiple linear regression tests and statistical tests. Processing data using excel and SPSS 27. In this study population, education level and employment opportunity simultaneously have a significant positive effect on poverty.Abstrak             Penelitian ini memiliki tujuan untuk mengetahui pengaruh jumlah penduduk, tingkat pendidikan dan tingkat kesempatan kerja terhadap  kemiskinan di Kecamatan Bandarkedungmulyo Kabupaten Jombang. Data dalam penelitian ini didapatkan melalui penyebaran kuisioner  dan data yang didapatkan diolah menggunakan metode kuantitatif. Penyebaran kuisioner disebarkan melalui google form dengan berisi 20 pernyataan ,dimana setiap variabel diwaliki sebanyak 5 pernyataan. Penentuan populasi berdasarkan karakteristik wilayah , peneliti menentukan 311 RT sebagai populasi. Sedangkan dalam penentuan sampel penelitian ini ada  62 responden, sampel berasal dari 20% jumlah populasi yang ada (20% x 311 = 62,2). Teknik analisis mengggunakan uji instrumen penelitian, uji asumsi klasik, uji regresi linier berganda dan uji statistik.  Pengolahan data menggunakan excel dan SPSS 27. Dalam penelitian ini jumlah penduduk, tingkat pendidikan dan tingkat kesempatan kerja secara simultan berpengaruh positif signifikan terhadap kemiskinan

    Evaluation of International Class Program Through CIPP Model: Case in Bachelor of Sharia Economics Study Program, UIN Sunan Ampel Surabaya

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    International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya was initiated to create excellent graduates who are able to compete in international competition. This study aimed to evaluate International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya. The evaluation on International Class Program has been done through CIPP model; that is Context, Input, Process, and Product. The object being focused in this research were an International Class Program (ICP) of Bachelor of Sharia Economics (BSE) UIN Sunan Ampel Surabaya, which consists of 24 students and 15 lecturers. Context dimension evaluates learning objectives; the result is very good (acknowledged by the independent accreditation agency LAMEMBA). Input dimensions evaluates lecturers, students, curriculum, and facilities & infrastructures; the results are qualified for lecturers and students, very good for curriculum, and good for facilities & infrastructures. Process dimension evaluates pedagogy and professional; the result is very good. Product dimension evaluates academic and nonacademic achievements; the result is good. By employing these evaluations, policymakers and all the elements involved can conduct for evaluations to develop and to strengthen existing ICP programsProgram Kelas Internasional milik Program Studi Ekonomi Syariah UIN Sunan Ampel Surabaya digagas untuk menciptakan para lulusan unggul yang mampu berkompetisi dalam taraf internasional. Penelitian ini bertujuan untuk mengevaluasi Program Kelas Internasional yang diselenggarakan Program Studi Ekonomi Syariah UIN Sunan Ampel Surabaya. Evaluasi Program Kelas Internasional dilakukan dengan menggunakan model CIPP; yaitu Context, Input, Process, dan Product. Objek dalam penelitian ini adalah sebuah Program Kelas Internasional di Program Studi Ekonomi Syariah UIN Sunan Ampel Surabaya, yang terdiri dari 24 mahasiswa dan 15 dosen. Dimensi Context mengevaluasi tujuan pembelajaran; hasilnya sangat bagus (telah diakui oleh lembaga akreditasi mandiri LAMEMBA). Dimensi Input mengevaluasi dosen, mahasiswa, kurikulum, dan fasilitas & infrastruktur; hasilnya berkualitas untuk dosen dan mahasiswa, sangat bagus untuk kurikulum, dan bagus untuk fasilitas & infrastuktur. Dimensi Process mengevaluasi pedagogi dan profesionalitas; hasilnya sangat bagus. Dimensi Product mengevaluasi pencapaian akademik dan nonakademik; hasilnya bagus. Dengan memperhatikan evaluasi-evaluasi ini, para pembuat kebijakan dan semua elemen yang terlibat dapat melakukan evaluasi guna meningkatkan dan memperkuat Program Kelas Internatinal yang telah berjalan

    Pengaruh Budaya Kerja dan Kompetensi Terhadap Kinerja Personel Bekangdam IV Hasanuddin

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    This study aims to analyze and understand the influence of work culture and competency on the performance of personnel in Bakangdam XIV Hasanuddin. The research approach employed is quantitative research. The population consists of 296 personnel from Bakangdam XIV Hasanuddin. Sample selection utilized the Slovin method with a sample size of 196 individuals. Data collection was carried out using a Likert scale ranging from 1 to 5. The questionnaire was distributed online through Google Forms. The analysis included tests for response characteristics, validity, reliability, and multiple linear regression. The research results reveal that work culture has a positive but nonsignificant effect on personnel performance, while competency has a positive and significant impact on personnel performance. Partial tests indicate that competency is the dominant variable, contributing to 90.5% of the influence on personnel performance. Simultaneously, both work culture and competency have a positive and significant combined effect of 58% on personnel performance, leaving the remaining 42% to other unexplored factors. Enhancing work culture and competency among personnel becomes crucial to elevate the performance of Bakangdam XIV Hasanuddin\u27s personnel. The importance of these factors should be recognized, motivating all personnel to enhance their competency through continuous participation in training, upgrading, and higher education to ensure the continuous improvement of knowledge, skills, and positive attitudes.Studi ini bertujuan untuk menganalisis dan mengetahui pengaruh budaya kerja dan kompetensi terhadap kinerja personel Bakangdam XIV Hasanuddin.  Pendekatan penelitian yang digunakan adalah penelitian kuantitatif.  Populasi adalah personel Bekangdam XIV Hasanuddin sebanyak 296 orang. Penarikan sampel menggunakan metode slovin dengan jumlah sampel sebanyak 196 orang. Teknik pengumpulan data menggunakan skala likert dengan pengukuran 1 sampai dengan 5. Kuisioner dibagi secara online menggunakan google from. Analisis yang digunakan adalah uji karaktersitik respon, validitas, reliabilitas, regresi linier berganda. Hasil penelitian yang diperoleh adalah budaya kerja berpengaruh positif dan tidak signifikan  terhadap kinerja personel, kompetensi berpengaruh positif dan signifikan terhadap kinerja personel  Uji parsial menerangkan bahwa variable kompetensi dominan sebesar 90,5% berpengaruh kepada kinerja personel. Secara simultan budaya kerja dan kompetensi berpengaruh positif dan signifikan terhadap kinerja personel sebesar 58% sedangkan sisanya sebesar 42% adalah faktor lain yang belum diteliti. Peningkatan budaya kerja dan kompetensi bagi personel menjadi hal yang krusial dalam rangka meningkatkan kinerja personel Bakangdam XIV Hasanuddin. Pentingnya faktor ini diperhatikan, sehingga diharapkan kepada seluruh personel dapat meningkatkan kompetensi dengan terus mengikuti pelatihan, upgading dan pendidikan yang lebih tinggi agar pengetahuan, kete-rampilan serta sikap yang baik terus meningkat

    Strategies for Improving the Competitiveness of MSMEs through the Utilisation of Information and Communication Technology

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    The purpose of this study is to identify factors that influence the use of ICT by MSMEs, analyse the effect of ICT use on the competitiveness of MSMEs, and develop appropriate strategies to improve the use of ICT by MSMEs. This research is qualitative in nature. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. This study found that ICT utilisation can be an important strategy in improving the competitiveness of MSMEs. In its utilisation, MSMEs can utilise ICT to improve efficiency and effectiveness in business management, expand their market, and improve brand and product promotion more efficiently and effectively. The government and private sector need to play an active role in providing adequate access and technology infrastructure, providing training and guidance for MSMEs, as well as providing online platforms and encouraging collaboration between MSMEs  &nbsp

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