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Yohana Fransiska Natalia; Ni Luh Ayu Atmi Kamaratih; Hwihanus Hwihanus

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

Habib Fitrah

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the implementation of dock management at PT. Pelindo Multi Terminal Belawan where the dock must be managed well, so that output results are maximum. If each pier were managed by one operation, this is not the case currently, where two docks are managed by one operation, which results in negligence and lack of focus on one job, which results in many ships not reaching their loading and unloading targets as planned. Which is detrimental to the next ship that is queuing for the next loading and unloading. Further steps to achieve this goal include improving operational results, optimizing infrastructure and upgrading IT systems. Sub-Holding Purpose Multi Terminal offices can provide additional management by utilizing all office functions honestly, which will help workers maximize their work day and enjoy their position more. Employees perform better at work when they are happy and satisfied. will focus on just one area or just one pier for the office. This study uses a qualitative method.

Angelina Yunita Munte; Nicodemus Christian; Puspita Geatri Br Perangin-angin; Vara Tiska Luthfita D P S; Herlina Manurung

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The internal audit function continues to evolve in line with changes in the business environment. In Europe, the challenging business environment is closely related to risks and corporate governance issues. As a result, a shift in the internal audit function in addressing corporate governance issues demands greater independence from the function. Responding to the need for a more independent internal audit function, a decision regarding the appointment and dismissal of the head of the internal audit and his remuneration is required, which must be approved by the supervisor. These changes indicate that the role of internal audit in the governance management relationship has changed. This research provides an overview of these changes, the trends toward an increasing role of internal audit in corporate governance, the expected benefits of internal audit independence organizations, and the future challenges in European countries.

Muhammad Arthur Agstrino; Tituk Diah Widajantie

Jurnal Masyarakat Mengabdi Nusantara 2023 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Immanuel Zai; Yulfiswandi; Defen; Florensia Sutjiali; Nathania Jocelyn +3 more

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

The purpose of this study is to determine the application of company resource management and supply chain management at the Grand Pet Shop. In conducting an analysis of business partners, researchers used qualitative methods in the form of direct interview techniques with the owner of the Grand Pet Shop. The results found through analysis, Grand Pet Shop has implemented a supply chain process including planning, processing, storage, shipping and returns of goods then partners have also involved 4 functional areas, namely marketing and sales, supply chain management (SCM), accounting and finance, and human resources in running their business as well as analyzing the use of Enterprise Resource Planning (ERP) is still not recommended at this time because there has not been found a suitability for Grand Pet Shop use due to the high cost and the Enterprise Resource Planning system is too complicated for Grand Pet Shops which are still SMEs, but do not rule out the possibility in the future.

Rofiq Hidayat; Nurul Hafshotus Shofirah; Arina Manasikana; Larasati Afina Salabilla

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Musholla management must be carried out systematically and correctly, because musholla can not only be used as a place of worship but can also be used as a place of faith-based learning. This study aims to find out how the management of prayer rooms at SMPN 2 Jenggawah. The emphasis of this study is how the musholla management carries out management so that the musholla at SMPN 2 Jenggawah can function properly according to the observations made. This study uses qualitative research methods with research data collection instruments using interviews, observation, and documentation. The results obtained from this study are that the musholla management process at SMPN 2 Jenggawah is carried out well, both from the planning of the musholla program that is running and the existing mushollah management structure, At SMPN 2 Jenggawah mushollah is not only used as a place of worship, but as a classroom where learners.

Muhammad Agustian Sakha; Heni Nur Anggraeni; Novia Amandha; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.    

Olivia Pebrianti; Suhar Suhar; Eri Nofriza

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

Syawalica Fifah Nurcahya; Windi Wulandari; Eva Dwi Kurniawan

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the functions of management in the novel end of lecture notes 2.0 by Sam@maulasam. This novel, published in 2017. The data collection techniques used are reading techniques and analysis techniques. The method used in this research is a qualitative method with descriptive analysis. The data source in this research is the literary work Novel End of Lecture Notes 2.0 by Sam@maulasam. Based on the research results, it can be concluded that the functions of planning, decision making and business relationships influence the running of a business.

Nadia Aprilia; Muhammad Irwan Padli Nasution

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

In the planning and management of the budget for working visits, Commission C of the North Sumatra Provincial DPRD plays a crucial role. Through qualitative research methods with a descriptive approach and direct observation at the North Sumatra Provincial DPRD for one month, the research findings revealed that Commission C is involved in processes including the preparation, implementation, and distribution of official notes, as well as the printing of documents such as SPT and SPPD for the execution of working visits. Additionally, Commission C also performs legislative, oversight, budgeting, and coordination functions to ensure the efficiency and transparency of fund utilization and compliance with applicable regulations. These findings highlight the significance of the role of Commission C in representing and serving the interests of the North Sumatra community effectively.

Novita Wulan Sari; Margiyati Margiyati; Seftian Hidayati

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

STIKES Kesdam IV/Diponegoro as one of the health universities has great potential in the form of human resources (HR) to play a role in the development of the target area in the health sector. The results of an interview with the Head of the Sekaran Community Health Center revealed that of the 5 sub-districts managed by the Sekaran Community Health Center, Sukorejo Sub-District is an area that has complex health problems. Health problems related to the elderly need attention that is no less important. The health of the elderly under the management of the elderly posyandu in the Sukerejo Deliksari sub-district area has been going well. It's just that this area related to handling the cognitive health problems of the elderly still needs more attention. One of the cognitive function disorders in the elderly is dementia. There is no health care related to dementia in this area, this is because elderly posyandu cadres consider the problem of dementia or senile dementia to be natural and normal for the elderly. So promotive and preventive efforts are needed by holding community service related to cadre training in early detection of elderly people with dementia health problems.

Dahlan Situmeang; Binur Panjaitan; Hasudungan Simatupang

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The objectives of this research are: 1) to determine the Principal's management planning in improving teacher performance at SMA Negeri 2 Tarutung; 2) to determine the organization of the Principal's management in improving teacher performance at SMA Negeri 2 Tarutung; 3) to determine the implementation of the Principal's management in improving teacher performance at SMA Negeri 2 Tarutung; 4) to determine the Principal's management supervision in improving teacher performance at SMA Negeri 2 Tarutung. The research method used in this research is a qualitative method using a natural qualitative approach. The subjects in this research were taken directly from parties who are directly related to the implementation of Principal Management in improving the function and performance of teachers. In seeking this information the researcher will interview: (1) Principal, (2) Deputy Principal, (3) Teacher and can develop according to the needs of researchers. The results obtained in this research are: 1) The planning process for improving teacher performance at SMA Negeri 2 Tarutung began with holding meetings covering all school activities, including curriculum, student affairs, infrastructure and public relations; 2) Organizing activities at SMA Negeri 2 Tarutung are carried out by considering the 5W and 1H principles, with the aim that the activities to be carried out can be right on target and efficient; 3) To improve teacher performance at SMA Negeri 2 Tarutung, various steps were taken, including involving teachers in workshops, IT in-depth training, developing report-based assessments, developing an Internal Quality Assurance System (SPMI), training in developing learning implementation plans (RPP), technical guidance (bimtek) for learning, preparation of literacy questions, preparation of DUPAK, as well as personal coaching for teaching staff; 4) Improving teacher performance at SMA Negeri 2 Tarutung is carried out through two supervision systems, namely internal supervisors and external supervisors.

Muchammad Dava Rachmawan; Umaimah

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression

Irwan Irwan; Firmansyah Kusumayadi

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

The Service Technical Implementation Unit (UPTD) of the Maria Donggomasa Forest Management Unit Center is one of the government agencies under the protection of the Environment and Forestry Service of West Nusa Tenggara Province which is located in the Bima region of West Nusa Tenggara province. The Service Technical Implementation Unit (UPTD) of the Maria Donggomasa Forest Management Unit is the implementing element for operational technical activities or technical investigation activities at the West Nusa Tenggara Provincial Forestry Service. The function and aim of establishing the KPH is to carry out forest management, outline National, Provincial, Regency/City forestry policies to be implemented, carry out forest management activities in its work area based on Determination Decree No.337/Menhut-VII/2009. The area of ​​the Maria Donggomasa Forest Management Unit (UPTD) includes the city and district of Bima which is divided into a working area of ​​9 resorts and has 96 employees consisting of 41 ASN and 55 workers.

Adriana Lopo

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

Aulya Rachma Damayanti; Silvia Aluf; Nazwa Abidin Yunus; Muhammad Faiz Ferdi Rahman; Danendra Sakhi Rukmana +1 more

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Waqf is one of the Muamalah activities that has spiritual, social and economic dimensions. Traditionally, waqf has so far only been interpreted as grants in the form of real estate such as land and buildings, whose purpose is limited to the construction of places of worship and educational institutions. Waqf is divided into several types based on purpose, time limit, and goods and their management. Management is the process of planning, organizing, directing and controlling an organization. Management occupies the most important place in the Waqf world because it can determine whether waqf assets are useful and developed depending on the management model.  The purpose of the research is to study waqf in management science, the principles of waqf management and the function of waqf management. This research uses qualitative methods where researchers must analyze theoretical sources from books and journals as well as materials and information from various other secondary data to answer the problems studied. The findings, and implications that arise are found in the professionalism of waqf management, asset management in waqf, financial statements, contributions and potential economic development of the community with waqf in the digital era.    

Chusnul Rahmawati; Erika Nurhayani; Hilwa Karimah; Quanita Elisya; Yayat Suharyat

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Human resource management (HRM) is an important component in any organization or business. The effectiveness of HR management will have an impact on  the company's performance and output. In an Islamic perspective, effective HR management should be built on ideas that uphold Islamic ideals. Allah Almighty has given responsibility to man to manage human resources as effectively as possible. This is related to the idea of trust, which states that everyone is responsible for the property that Allah Almighty has entrusted to him. Man is assigned to use human resources as efficiently as possible by Allah SWT. This relates to the concept of amanah, which states that each individual is responsible for the material possessions that Allah Almighty has given them. Therefore, it is very important to apply justice and kindness in managing human resources. The list of books and articles in this review does not provide a comprehensive picture. Although these restrictions are sufficiently mitigated by the selection of different authors and publications, the results may be improved by a more thorough study. In many types of conflict, including war, religion has been shown to be a motivating factor in demonstrating human commitment and devotion. Knowing how religion functions in business can help develop the potential of HRM. A brief review of Islam's place in business, particularly in HRM, has the potential to have a significant impact.  

Siti Jubaidah; Chuzaimah Batubara

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research is based on the desire to analyze the role of supervisory management in dealing with waqf management problems. The analysis tool is a qualitative method used by the author, namely to fill in the data or information collected with the final result in the form of writing. This method is used to describe and explain management strategies for dealing with waqf problems through gathering information and studying documents, such as e-books, journal articles, and papers. The ideas that will be put forward highlight: first, the concept of waqf; second, the legal basis of waqf; third, the waqf supervisory management function; fourth, productive waqf and its management in Indonesia.The research results conclude that basically, the problem of supervision is something that is absolutely necessary. For hundreds of years, waqf in Indonesia has not received serious supervision. As a result, quite a lot of waqf assets were neglected and some of the waqf assets were even lost. The waqf supervision process is part of waqf management. The management function includes 4 things, namely: planning, organizing, actuating and controlling.

Delvian Yosuky; Vincent Linardo; Tio Sania Rachmi; Felix Santono

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

Eco Enzyme is a result of organic waste fermentation, derived from leftover fruits, vegetables, sugar, and water. It was first discovered by Dr. Rosukon Poompanvong, a member of the Organic Farming Association from Thailand. Eco Enzyme serves as a versatile liquid for household, agricultural, and livestock purposes. According to an article by Vama & Chekar in 2020, eco enzyme can be utilized as an antifungal, antibacterial, insecticide agent, and cleaner. Some of its functions include being a floor cleaner, dish cleaner, and toilet cleaner.The author created a business around eco enzyme using leftover fruits. The raw materials for eco enzyme are obtained from fruits that are no longer consumable or have become spoiled. Although there have been numerous studies on utilizing leftover fruits for eco enzyme production, not many people in the community are aware of or use eco enzyme. Therefore, the author came up with the idea of a business centered around eco enzyme, both as a value proposition for utilizing leftover fruits and as a means to educate people who are unfamiliar with eco enzyme.

Asrina Pitayanti; Fitria Yuliana

Jurnal Masyarakat Mengabdi Nusantara 2023 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Hypertension is an increasingly important medical and public health problem. Prevention and management of hypertension is a major public health challenge. Many cardiovascular diseases, cerebrovascular diseases, and hypertension can be prevented by implementing medication through routine control and realizing the importance of a healthy lifestyle. The method used is to provide education and demonstration of non-pharmacological therapy about melon juice. Melon juice therapy can be used as an alternative therapy in lowering blood pressure in hypertensive patients. which is easy and cheap without compromising the benefits of pharmacological drugs applied by medical personnel. The content of melon fruit contains a lot of Potassium which functions to lower blood pressure because it can cause vasodilation, dilate blood vessels, so that blood pressure can decrease. Community service activities are aimed at all residents in order to increase knowledge about non-pharmacological therapies that are relatively safe from side effects.