Publication Search

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.

Trenggalek Regency is a regency located on the south coast and has enormous potential for beach tourism. Coastal areas are areas that have the potential to be developed, one of which is Prigi Beach. Prigi Beach is one of the tourism destinations that is considered promising. Prigi Beach, located in Watulimo District, Trenggalek Regency, is one of the tourism destinations that offers significant opportunities for sustainable economic growth for local communities. However, to achieve this, an appropriate and good management strategy is needed. This research was conducted to find out and also analyze effective management strategies for Prigi Beach to encourage sustainable economic growth for local communities. The existence of an appropriate and good strategy is expected to provide significant economic benefits for local communities.

Murabaha bil wakalah financing at BMT AL-Ishlah, Jambi, experienced payment problems. The Islamic finance industry is growing rapidly, but problematic financing is a challenge. The research aims to identify the causes and strategies for solving murabahah bil wakalah financing problems. This research uses a qualitative approach, data collection is carried out by observation, interviews and documentation. Data analysis includes data reduction, data presentation, and conclusion verification. The research focuses on identifying internal and external factors that cause financing problems and exploring solutions to resolve them. The results of this research are internal factors including inaccurate credit analysis and inadequate application of the 5C principles. External factors include economic conditions, the COVID-19 pandemic, and customer behavior. Solving problems through non-litigation approaches such as friendship, financing restructuring and financial assistance. Research finds that proper handling can reduce the risk of problematic financing and support the sustainability of BMT in the Islamic finance industry.

This research discusses the Analysis of Sharia Marketing Strategy for Gold Pawn Products (Rahn) at Sharia Pawnshops. Studies at the Pawnshop Sharia Service Unit Simpang Mayang Jambi. The aim of this research is to describe how marketing is carried out at Pegdaian Syariah Simpang Mayang, Jambi City, seen from the Sharia Marketing Indicators and what the obstacles are in marketing its products, especially Gadai Syariah (Rahn) products. This research is field research using descriptive qualitative methods. Data collection involves observation, interviews and documentation. Test the validity of this research using triangulation techniques. The subjects in this research were employees or marketers of Pegadaian Syariah Simpang Mayang, Jambi City and customers, with three employee informants and three customer informants. The results of this research indicate that marketers at the Simpang Mayang Syariah Pegadaian, Jambi City do not fully meet the characteristics of a sharia marketer. It can be seen from the Four Sharia Marketing Indicators that have not been fully implemented. There are 4 Marketing Indicators in Sharia Marketing. Of the 4 (Four) marketing indicators, only Ethical (akhlaqiyah) and Realistic (al-waqi'iyyah) have been fully implemented, while Theistic (rabbaniyah) and Humanistic (al-insaniyyah) have not been fully implemented. . There are obstacles for the Sharia Pawnshop Unit Simpang Mayang Jambi City in marketing its products, especially Sharia Pawnshop (Rahn) products. Such as trust from customers, the double duty of each employee and competition from other financial institutions.

Management is a process of resources owned by a company to achieve the desired goals. According to Henry Fayol, this management has a good fuction if it applies five management functions, namely planning, organizing, directing, controlling and evaluating. Based on the facts in the field obtained from an observation, there are several problems in the implementation of production management, namely the directing function and controlling function have not been running well. This research was carried out in several Home Industries, namely Bu Khollifah Usaha, whose address is Jl. Kedung Rahmat RT. 017/ RW. 005, Krajan Hamlet, Sepande Village, Candi District, Sidoarjo Regency, Home Industry Pak Jamali Usaha, whose address is Jl. Raya Nyamplung RT. 025/ RW. 010, Sumokali Hamlet, Nyamplung Village, Candi District, Sidoarjo Regency, Home Industry Pak Ulil Usaha, whose address is Jl. Sidodadi RT. 015/ RW. 020, Sudio Hamlet, Sidodadi Village, Candi District, Sidolarjo Regency. The research method used is descriptive qualitative, namely examining the reality that occurs in the research field. In this series of research activities, descriptive data is produced in the form of written words. Based on the research results, the application of production management for the Tempe Khollifah home industry has implemented five management functions in accordance with Henry Fayol's theory. However, the implementation of production management has not run optimally because the direction and control sections have not been carried out well.  

This research aims to analyze and determine how the effect of working capital turnover, receivable turnover, and total asset turnover on profitability (Return on Asset) in forestry and paper sub sector companies listed on Indonesia Stock Exchange in 2018-2022. This research is quantitative research using secondary data which is taken from the company’s annual financial reports. Purposive sampling is used in this research to take samples. The analytical techniques used are panel data regression analysis with the help of Eviews 9 software. Based on the research that has been carried out, it can be concluded that partially the working capital turnover and total asset turnover have no effect on profitability, whereas receivable turnover has an effect on profitability. Simultaneously, working capital turnover, receivable turnover, and total asset turnover had an effect on profitability in forestry and paper sub sector companies listed on the Indonesia Stock Exchange in 2018-2022.

The purpose of this research is to determine the influence of work discipline, work experience, and salary on the performance of Toko Murah Rejeki Semarang employees. The population in this study were 40 employees of the Rejeki Cheap Shop Semarang. This sample was determined using a saturated sampling technique. The number of samples used in this research was 40 employees. This research data analysis tool uses multiple linear regression. The research results show that work discipline has a positive effect on employee performance. This is shown by the tcount value being greater than the t table, namely 2.032 > 1.688, with a significance value of 0.044 < 0.05 (significant). Work experience has a positive effect on employee performance. This is shown by the tcount value being greater than the t table, namely 2.080 > 1.688, with a significance value of 0.042 < 0.05 (significant). Salary has a positive effect on employee performance. This is shown by the tcount value being greater than the t table, namely 2.914 > 1.688, with a sig value. equal to 0.006 < 0.05 (significant).

This research aims to produce compatibility between the policies of Abon Surya with the Economic Order Quantity raw material control method, namely the purchase quantity of the Abon Surya policy has an average purchase of 770 kg, for the frequency of purchasing raw materials for jack beans 5 times, for security and point supplies. There is no reordering policy with a total inventory cost of IDR 251,640. Meanwhile, the EOQ method has an average purchase of 1,313 kg. the purchase frequency is only 3 purchases, the security inventory is 90 Kg and the number of reorders is 204 Kg with a total cost of inventory required of IDR 173,254. The cost difference between Abon Surya and the EOQ method is IDR 78,386,417. This shows that there is a saving or reduction in the total cost of inventory needed if Abon Surya can implement the EOQ raw material control method. Apart from that, the packaging used at UMKM Surya Abon for shredded products still uses transparent plastic with stickers, which is less attractive to buyers. Therefore, a new design is needed to attract more buyers.

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.  

Profiling of corrupt perpetrators is done by looking for information such as office or profession, educational level, employment history and criminal background. Because increased tax receipts are not proportionate to the extraction of benefits to the public, it creates mistrust and reluctance to meet tax obligations. It endangers national security in many aspects, such as social, cultural, moral, political, and legal. Literature Review is an in-depth study of a particular topic with a qualitative approach. The purpose of this writing is to discuss and analyze further about the profiling of perpetrators and the massive impact caused by the case of Rafael Alun Trisambodo PNS class III in the General Directorate of Tax Kemenkeu who served as Head of the General Division of Kanwil DJP South Jakarta. His motive for corruption and money laundering was to enrich himself, his family, or anyone else by abusing office. The conclusion of this writing is that efforts to combat corruption are still not optimal as many sides tempt wealth and take advantage of opportunities.

This research investigates the implementation of Customer Relationship Management (CRM) in the Micro, Small and Medium Enterprises (MSME) and startup sectors. Through a qualitative approach, data was collected from a number of MSMEs and startups to analyze the factors that influence the adoption and success of CRM implementation. The findings show that limited resources, lack of knowledge about the benefits of CRM, and dependence on technological infrastructure are the main challenges in adopting CRM systems. However, CRM has also been found to have great potential in increasing customer retention, developing more suitable products, and expanding into new markets. Practical implications of these findings include recommendations for appropriate resource allocation, employee training, and more effective digital marketing strategies. The contribution of this research lies in a deeper understanding of CRM implementation in the context of MSMEs and startups as well as practical guidance for improving business performance through effective CRM strategies.

The discharge of ballast water by commercial vessels impacted on the development of non-native species and the spread of heavy metal. In this research, descriptive methodology was applied whose research sample was obtained by random sampling method. Questionnaire and interviews were employed as the data collection method. In order to identify the strategy, the data were then analyzed by using SWOT (Strength, Weakness, Opportunity, and Threat). The research was aimed to formulate the model and strategy in the implementation of BWM (Ballast Water Management). BWM had been analyzed and applied to determine an appropriate model for ballast water treatment. In this case, the Harbour Master and Port Authority Office of Tanjung Emas can possibly apply a defensive strategy. This strategy emphasizes on the improvement of Port State Control (PSC) and penalties. In order to maintain the vessel stability, container vessels, passanger vessels, and ro-ro vessels are recommended to apply freshwater within their ballast tanks. Moreover, a ballast water treatment facility has also been provided by the port administrator, Pelindo III, for bulk carrier vessels and tankers to discharge their ballast water.   

This research was aimed at analyzing the enhancement of students' mathematical reasoning abilities through problem-based learning. The experimental design was pre-post control group design. The research population was all junior high school student of SMP Al-Muhajirin Purwakarta. The research sample was taken randomly, was the class VIII C students as the experimental group who participated in instruction with problem-based learning and the other class VIII D as control group who participated in instruction with conventional learning. Data was collected through test and questionnaires. The statistical analysis used is the Gain test for the results of students' mathematical reasoning ability tests. The analysis of gain score showed that the enhancement of students’ abilities who participated in instruction with problem-based learning was better than those who participated in instruction with conventional learning. Problem-based learning in mathematics lessons shows a positive response which shows that students like the method used.

A website-based application system that is one of the Internet media that is often used to do various things by providing services ease, speed especially in the recording process. The Polytechnic of Navigation Sciences (PIP) Semarang, previously still used manual methods in the process of guiding the Final Tasks (scripts) of its tarun. Given the current advances in information technology, the manual can be improved to anticipate problems in the guidance process, for example, the missing or missing guidance records can be minimized by using an application system. For this, it is necessary to build an e-logbook application system that can input data from a manual system to a website-based application system aimed at managing data and storing data as well as building a system which can facilitate the performance of the lecturer and the study program performance at the Polytechnic of Shipping Science (PIP) Semarang. The objective of this research is to develop a website based application system such as e-logbook to make the process of recording the final guidance activities of the cadets easier. This research uses the type of qualitative data with data collection in the form of interviews with tutoring lecturers and cadets in PIP Semarang, observation and literature studies. The utilities used in the development of this system are PHP and MySQL. The research resulted in an e-logbook system that is easily accessible to various stakeholders in the Semarang Polytechnic of Shipping Sciences (PIP) environment that includes structured recording, storage, and reporting.

This article aims to determine the influence of competence, professionalism and audit experience in detecting fraud. This article was carried out by conducting a literature study from various research that has been carried out. This article reviews the factors that influence an auditor's ability to detect fraud, namely competence, professionalism and audit experience. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) competency influences the auditor's ability to detect fraud. 2) professionalism influences the auditor's ability to detect fraud and 3) audit experience influences the auditor's ability to detect fraud.

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.  

This study aims to perform analysis and find put of inflation, debt-to-equity ratio and total assets turn over on stock prices. An analysis of firms in the energy sector that were registered on the Indonesia Stock Exchange in 2019-2022. The entire population in this study consists of 83 firms. The chosen sample consisted of 6 financial reports altogether, cosen from a total of 9 companies using the purposive sampling technique. Using software Eviews 9, the panel data analysis method helps with this research. Based on research findings, it can be concluded that, Debt-to-equity ratio has negative impact on stock price, however inflation and total asset turn over do not have a significant impact. According to simultaneous test or F test, the independent variable simultaneously had statistically impact on the stock price, with a Adjusted R2 of approxiamately 0.173906, or 17.39%    

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

The purpose of this activity is to determine the success of the role of efforts to develop the Gorontalo Class IIA Penitentiary for prisoners, one of which is prisoners who have a high level of awareness so that there will be no repetition of narcotics crimes (narcotics recidivism). The research method used is a type of empirical legal research, namely the Sulatul Meltholm research method, which has the ultimate function of seeing law in a real sense and studying how law works in the social environment. The results of the research obtained on the role of Correctional Institutions in efforts to guide recidivist perpetrators of narcotics crimes in Gorontalo Class IIA Prisons have not been effective. The factors that hinder efforts to provide guidance to recidivist narcotics criminals are the lack of differences in guidance between narcotics recidivists and non-recidivist perpetrators, overcapacity in prisons, a lack of officers, and a low level of supervision. The author's suggestions for overcoming existing obstacles are to separate the guidance given to narcotics recidivists and non-recidivists, improve prison infrastructure, including adding officers, which can improve supervision in prisons.

In the modern era, competition in business and business has become very tight, especially in the cafe business, many cafes have emerged, one of which is in the Kediri area. Kediri City is a small city that has many cafe business people and is not far behind the existing cafes. in big cities, therefore cafe owners have to think hard to be able to innovate and determine the right marketing strategy. A business that people are very interested in is cafes because consumers almost every day visit cafes not only to enjoy a cup of coffee but there are also those who want to enjoy the facilities available. The intense competition in the cafe business that is currently emerging has resulted in a problem often faced by business people, the first of which is a lack of attention to marketing strategies. "This is because in concept, one way to achieve business goals is to know what the needs and desires of consumers or target markets are and provide the expected satisfaction more effectively and efficiently than competitors" (Kolter and Keller, 2013: 18).