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THE BUSINESIS ANALYSIS OF GILL NET, IN TENGGAYUN VILLAGE, BUKIT BATU SUB-DISTRICT, BENGKALIS DISTRICT OF RIAU PROVINCE Angga Kurniawan; Lamun Bathara; Ridar Hendri
Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Vol 2, No 2 (2015): Wisuda Oktober Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan

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Abstract

This study was aimed to analyze the costs, production of the catch andbarriers faced a gill net fisherman in developing the fishing industry in the VillageTenggayun Sub-Disrict Bukit Batu, Districk Bengkalis Riau Province. The researchresults show that fixed capital who used by fishermen gill nets in the VillageTenggayun ranges between Rp 9.234.000 - Rp 20.634.000 per year, with an averageRp.16.873,714,29. While working capital is range from Rp 12.060.000 - Rp20.836.800 per year with an average is Rp 15.429.771,43. A fixed charge issued agill net fishermen in the Village Tenggayun between Rp 3.914.666,67 - Rp5.580.666,67 per year with an average rp 4.806.864,47.While the variable cost issuedbetween Rp 12.060.000 - Rp 20.836.800 with an average Rp 15.429.771,43. Thebusiness analysis gill nets in the Village Tenggayun shows the average net income ofRp 11.915.561,90 per year , whose average score BCR 1.60, value FRR 37,26 % andvalue of PPC 2,22 years . Analysis of research shows that the gill nets business theanalysis of this research, that the gill net business has feasibility to continue improve.Key Words: gill net, business analyze, cost, income.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RUMAH SAKIT MUHAMMADIYAH KOTA METRO Nita Ismaya; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.22 KB) | DOI: 10.24127/akuntansi.v2i2.1528

Abstract

This study aims to find out the Accounting Information System for Cash Receipts and Expenditures at Muhammadiyah Hospital in Metro City. The data is obtained from interviews, observations, and documentations. Research data analysis was conducted using qualitative descriptive data analysis. The results show that the procedure of receipt and expenditure of cash has been implemented properly where the evidence of receipt and expenditure of cash are reported and stored by the authorities. In addition, records are begun from journals, ledgers to financial statements.
PERAN ACTIVITY BASED MANAGEMENT DALAM MENINGKATKAN EFISIENSI PADA MOOVBY INDONESIA Nofa Sri Lestari; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to help managing the activities of the company in increasing efficiency. To find out whether the company still has non-value-added activities by using the activity-based management method to reduce the waste that occurs. Cost efficiency is an important strategy for companies in maintaining their business. This research is qualitative in nature with the type of case study research on the vehicle rental service company Moovby Indonesia. From the analysis carried out, there are four non-value-added activities at Moovby Indonesia, namely pickup and delivery of late vehicles, vehicle damage, installation of GPS-tracker and bank admin fees.
EVALUASI PENETAPAN PAJAK HOTEL DAN PAJAK BUMI DAN BANGUNAN PADA BPPRD KOTA METRO Virra Yulian Putri; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.787 KB) | DOI: 10.24127/akuntansi.v2i1.861

Abstract

This study aims to determine the Determination of Hotel Tax and Land and Building Tax at BPPRD Metro City. Data is obtained from the results of hotel tax data, land and building tax (PBB) data, local revenue data (PAD) for the period 2017-2019. The data analysis of this research was carried out using qualitative analysis. The results of this study indicate that the hotel tax and land and building tax target plans compiled by the BPPRD and stipulated in plenary meetings to determine targets for each fiscal year based on regional needs can be seen that for three consecutive years the target set has experienced a significant increase. This shows that the government's efforts to increase regional income in Regional Original Revenue through hotel taxes and land and building taxes for rural and urban areas are already good. The targets that have been set are submitted to the relevant agencies and then look at the potentials that can be explored, especially related to the management of hotel taxes and land and building taxes in achieving the target. Keywords: Hotel Tax, Land and Building Tax, Local Revenue
PENGARUH PERSEPSI TEKNOLOGI INFORMASI DAN FITUR LAYANAN TERHADAP MINAT NASABAH MENGGUNAKAN INTERNET BANKING (STUDI KASUS PADA NASABAH BANK BRI) Intan Sri Asti; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to explain the effect of perceptions of information technology and service features on customers' interest in using internet banking. Samples taken are 96 customers of BRI bank as respondents who have used internet banking at least once. This research is quantitative in nature. The method used in sampling is nonprobability sampling and the method used is purposive sampling. Meanwhile, the analysis technique used is multiple linear regression with the help of the SPSS version 25 program. Based on the research that has been done, it is found that perceptions of information technology and service features affect customer interest in using internet banking. Keywords: Perceptions of information technology, service features, and customer interest in using internet banking
PENGARUH LINGKUNGAN SOSIAL, EKSPEKTASI PENDAPATAN DAN EFIKASI DIRI TERHADAP KEPUTUSAN BERWIRAUSAHA BUDIDAYA TANAMAN HIAS (Studi Kasus di Desa Pujoasri II Kecamatan Trimurjo Kabupaten Lampung Tengah) Saras Febriyani; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

The purpose of this study was to determine the effect of social environmental characteristics, income expectations, and self-efficacy on entrepreneurial decisions for ornamental plant cultivation in Pujoasri II village, Trimurjo sub-district, Central Lampung district. This type of research is a quantitative study with a research population of 50 people who cultivate ornamental plants, and only 33 samples were used. The results of this study indicate that there is an influence of the characteristics of the social environment on the entrepreneurial decision to cultivate ornamental plants and there is no influence of the characteristics of income expectations on the decision to entrepreneurship in the cultivation of ornamental plants. there is an influence of self-efficacy characteristics on the decision to entrepreneurship in ornamental plant cultivation and there is an influence on the characteristics of the social environment, income expectations and self-efficacy simultaneously on the decision to entrepreneurship in ornamental plant cultivation.
ANALISIS KEPUTUSAN PEMBIAYAAN TALANGAN HAJI PADA NASABAH DI PT. BPRS METRO MADANI Nur Fitriyaningsih; Jawoto Nusantoro; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This research is a qualitative research that aims to analyze the decision of financing hajj bailouts for customers. This research was conducted at PT BPRS Metro Madani, with data sources consisting of primary data sources. And the secondary data sources that the researchers used came from books, journals and theoretical articles, documents, and photos related to financial reports which discuss the Analysis of Decisions on the Financing of Hajj Bailout for Customers at PT. BPRS Metro Madani". Research Results The process of analyzing the feasibility of financing at BPRS Metro Madani using the analysis of: Character, capacity, capital, collateral, and Sharia compliance Hajj bailout product at PT. BPRS Metro Madani implements a multi-service Ijarah contract to take Ujrah as an advantage.
Job satisfaction and competence's impact on employees' performance at the office Subdistrict Cileunyi Regency Bandung Djoko Soelistya; Euis Heryati; Muhammad Ade Kurnia Harahap; Angga Kurniawan
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4018

Abstract

This study aims to determine the effect of competency and job satisfaction partially, and which variable between the two independent variables has the most dominant effect on the dependent variable on Office Subdistrict Cileunyi Regency Bandung. Study This method quantitative. Data Which used data primary And data secondary. Population study amount 21 person. Taking sample his research was population research, the technique used was total sampling. Data collection technique done by distributing questionnaires. Data analysis technique using multiple linear regression with use application computer ( Statistical Packages for Social Scienceties ) SPSS-25. Results study concluded that the competency variable partially had no effect on employee performance at Cileunyi District Office, Bandung Regency, and partial job satisfaction has a significant effect to performance employee on Office Subdistrict Cileunyi Regency Bandung, results from variable Job satisfaction has the most dominant effect compared to competence on employee performance at the office Subdistrict Cileunyi Regency Bandung. Keywords: Competence, Satisfaction Work, Performance Employee
POST COVID-19: TEACHER CHALLENGES AND INNOVATIONS IN LEARNING Angga Kurniawan; Ikhlasul Ihsan; Ikhwana Ikhwana; Vickry Pratama Ilyas; Mavianti Mavianti
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine the learning constraints of the school. During the covid 19 pandemic. The type of research used is descriptive qualitative suffering. The subjects of his research were the parents of students and students. The object of the research is the mental condition of students during the Covid 19 pandemic.The research method used is qualitative research with literature review methods. Data collection was carried out by tracing various sources in the form of government documents, mass media and previous relevant research results were analyzed using principles and supported by the results of interviews with several students and teachers. The results of this study indicate that government policies in tackling the spread of the Corona virus have an impact on the emergence of new concepts related to learning innovations that can be applied. The method is online. It is hoped that technology-based learning innovations will not only take place during the Covid-19 pandemic but can be applied after Covid-19 ends for more advanced and quality education.The results of the analysis show that the obstacles experienced by students in online learning include decreased learning motivation due to boredom, lack of understanding of material due to limited facilities. Barriers to parents include economic conditions affected by the COVID-19 pandemic that do not support learning, and lack of time to accompany students. Barriers to teachers include lack of knowledge and skills regarding technology and limited learning interactions. Meanwhile, obstacles from educational institutions include re-planning and supervision which are hampered in the implementation of online learning. This study aims to determine the learning constraints from schools that become obstacles for teachers/students in the teaching and learning process. It is hoped that technology-based learning innovations will not only take place when the Covid-19 pandemic ends, for education to be more advanced and of high quality.