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Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 2 No 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Balai Konservasi Sumber Daya Alam Sumatera Selatan Zein Ghozali; Irsan; Rizki Vitalia
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 2 No 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This study aims to find out how the implementation of the Payroll Accounting information system at Nature Conservation Agency of South Sumatra is. The researcher uses qualitative descriptive research method because this research explores the phenomenon of State Civil Apparatus (ASN) and Government employees of Non Civil Servants (PPNPN) payroll process at Nature Conservation Agency of South Sumatra. The writer uses primary data in the form of interview and secondary material in the form of documents and regulations which collected from various sources. The conclusions of the research are: (1) South Sumatra BKSDA conducts ASN and PPNPN payroll stages starting from personnel and administrasion department. To change employee salary data and then it is sent to the Finance Department for further processed according to 8 types of salary, those are basic salary, supplementary salary, underpaid, continuous salary, thirteenth month salary, holiday allowance salary, meal allowances and other employee expenses in accordance with the applicable laws and regulations (2) In reporting the payroll, South Sumatra BKSDA does the manual recording process first, then inputted into the application so that it is recorded by the computer in accordance with the accounting standards of the prevailing Agency Accounting System. As for the suggestion, it is necessary to upgrade the competence of HR (Human Resources) in the salary system of the ASN and PPNPN, so that in absorbing the issuance of the latest government regulations regarding payroll the ASN and PPNPN can understand faster and implement it and also and also precise and ready in processing changes in employee data related to the salary amount of the ASN and PPNPN can be supported by a sufficient number of implementing employees so that the workload can be divided according to their duties and functions
Pilihan Profesi Akuntan (Survei Terhadap Mahasiswa Akuntansi Di Palembang) Lia Sari; Irsan
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 3 No 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This study aims to determine the choice of accountant profession from the perceptions of accounting students in Palembang. The sampling used convenience sampling, with a total of 358 accounting student respondents from 8 universities in the city of Palembang in 2019. The variables that are thought to affect the career choices of accountants from accounting students in Palembang are variables of Gender, Previous School, Degree of Study in University, and Occupation. Meanwhile, the reasons that are thought to be the background of the choice of the accounting profession by students include financial / income awards, career opportunities, job market opportunities, social values, and job flexibility. The dependent variable is the choice of the accounting profession, including Public Accountants, Internal Accountants, Government Accountants, and Educating Accountants. Hypothesis testing uses Chi-Square analysis and ranking. The results of the analysis show that the most chosen professions are Corporate Internal Accountants, Public Accountants, Government Accountants, and Educator Accountants in the last position. Only the Degree of Study in University and Occupation variables differ significantly in the choice of accountant profession, while the variables of Gender and School Origin are not significantly different in the choice of accountant profession. The reasons behind the choice of accountant career by accounting students are mainly the reasons for income, career opportunities, job market opportunities, job flexibility, and social values.
Analisis Return On Investment (ROI) Dan Residual Income (RI) Guna Menilai Kinerja Keuangan PT Indocement Tunggal Prakarsa Tbk Periode 2010-2019 Irsan; Deka Tamara Ramadona
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 5 No 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

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Abstract

This research is a quantitative descriptive study, namely research that aims to explain existing phenomena by using numbers to reserve individual or group characteristics. The result of this research is that the Return On Investment (ROI) and Residual Income (RI) of PT Indocement Tunggal Prakarsa Tbk, experienced a fairly good condition in the growth of its Return On Investment (ROI) and Residual Income (RI). The Return On Investment (ROI) value generated by the company is positive during the 2010-2019 period and the percentage experiences fluctuating conditions. Suggestions submitted by researchers to Through the results of calculations made regarding the company's financial performance, the company is expected to be more effective and efficient in using company assets, besides that the company is also expected to be able to stabilize the efficient cost of capital. So that the company can be optimal in achieving maximum profit. In carrying out financial performance, companies are expected to include elements of the cost of capital by using the Residual Income (RI) method.
Analisis Perbandingan Kinerja Keuangan Pada Bank Syariah Bukopin Dan Bank Victoria Syariah Periode 2015-2019 Mahdi Hendrich; Irsan; Feni Fadilah
Jurnal EKOBIS (kajian Ekonomi dan Bisnis) Vol 5 No 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
Publisher : Jurnal EKOBIS (kajian Ekonomi dan Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/ejurnal.v5i2.82

Abstract

Financial performance is a formal effort to evaluate the efficiency and effectiveness of the company in generating a certain profit and cash position. By measuring financial performance, it can be seen the prospects for the growth and development of the company's finances. The company is said to be successful if the company has achieved a certain predetermined performance. The purpose of this study was to analyze and compare the financial performance of Bukopin Syariah Bank and Victoria Syariah Bank based on the ratio of liquidity, solvency, profitability, and activity in 2015 to 2019. The type of research used in this research is descriptive quantitative approach. Data collection techniques are by using documentation techniques. The results of this study indicate that the financial performance based on liquidity ratios, solvency ratios, and activity ratios in 2015-2019 Bank Victoria Syariah Bukopin is better than the financial performance of Bank Syariah Bukopin. Although based on the profitability ratios of Bank Syariah Bukopin and Bank Victoria Syariah, they are still categorized as unhealthy. However, based on the 2015-2019 profitability ratios, Bank Syariah Bukopin has better financial performance compared to the profitability ratios of Bank Victoria Syariah.
Analisis Quality Control dalam Proses Pengolahan Teh Hitam dengan Metode Six Sigma Irsan
Jurnal Teknologi Vol. 9 No. 2 (2019): Jurnal Teknologi
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.932 KB) | DOI: 10.35134/jitekin.v9i2.12

Abstract

PT.Perkebunan Nusantara VI Unit Usaha Danau Kembar yang merupakan salah satu perusahaan Badan Usaha Milik Negara yang bergerak dibidang industriperkebunantehhitam.Penelitianinibertujuanuntukmenganalisakualitasprosespengolahantehhitamyangmenyimpang(cacat)ataureworkpadastasiunkerjapengeringandenganmenggunakanmetodepengendaliankualitasSixSigmamelaluikonsepDMAIC.HasilpenelitianinimenunjukanbahwanilaisigmayangdidapatkanuntukproduksitehhitamjenisPF(PeccoFanning)memilikinilaisigma3,2661(3sigma)dengannilaiDPMOsebesar38690.Halinimenunjukkanbahwasetiapsatujutakesempatanakanterdapatkemungkinan38690unitketidaksesuian/produkrework.Penyebabrewokpadaprodukdipengaruhiolehfaktormanusia,mesin,lingkungankerjasertametodekerjayangdilakukan.
Literature Review : Pemanfaatan Media Sosial Dalam Berbagai Aspek Aryo; Nurcahya, Dhimas; Rizky Faturohman, Ilham; Irsan; Riyadh Muzakki, Muhammad; Hilmy Afif, Muhamad; Heidiani Ikasari, Ines
Jurnal Riset Informatika dan Inovasi Vol 1 No 11 (2024): Vol. 1 No. 11 April (2024): JRIIN : Jurnal Riset Informatika
Publisher : shofanah Media Berkah

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Abstract

Kehidupan sehari-hari kini sangat dipengaruhi oleh media sosial, yang pada gilirannya mempengaruhi banyak aspek budaya, ekonomi, dan tatanan sosial masyarakat global. Analisis mendalam tentang penggunaan media sosial adalah tujuan dari studi literatur ini. Bagaimana media sosial telah mengubah komunikasi masyarakat, berbagi informasi, dan interaksi dalam berbagai situasi adalah subjek penelitian ini. Analisis ini juga menekankan pentingnya media sosial untuk mempengaruhi opini publik, memudahkan kerja sama, dan memperkuat upaya promosi dan pemasaran. Penelitian ini bertujuan untuk memberikan saran praktis untuk memanfaatkan potensi media sosial secara efisien dalam beragam konteks dan memberikan wawasan mendalam tentang dinamika media sosial melalui analisis literatur yang menyeluruh.
Analisis Pemanfaatan Tanah Wakaf Sebagai Tanah Makam Perspektif Fikih (Studi Kasus di Desa Jelegong Kecamatan Rancaekek Kabupaten Bandung) Rais Aminurdin, Latifaza; Irsan
Rayah Al-Islam Vol 8 No 3 (2024): Rayah Al Islam Agustus 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/rais.v8i3.1004

Abstract

Penelitian ini bertujuan menganalisis pemanfaatan tanah wakaf sebagai pemakaman khususnya yang terjadi di Desa Jelegong Kecamatan Rancaekek Kabupaten Bandung dalam perspektif fikih. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus untuk memahami dan menjelaskan fenomena yang ada secara mendalam. Data dikumpulkan melalui wawancara, studi kasus, dan dokumentasi. Hasil penelitian menunjukkan bahwa warga tetap Permata Hijau yang telah berkontribusi dalam pembelian tanah wakaf memiliki hak untuk dimakamkan di tanah tersebut, sedangkan non-warga tetap atau warga pengontrak harus membayar pengganti lahan yang digunakan jika ingin dimakamkan di tanah tersebut. Dalam perspektif fikih, ketentuan pemanfaatan tanah wakaf ini tidak bertentangan dengan syariat Islam, karena pengaturan pemanfaatan tanah wakaf oleh warga tetap sesuai dengan prinsip wakaf, dan pembayaran oleh non-warga tetap bukan merupakan praktik jual-beli yang dilarang, melainkan untuk pemeliharaan dan pengembangan tanah wakaf. This research aims to analyze the utilization of waqf land as a cemetery, particularly in Jelegong Village, Rancaekek Subdistrict, Bandung Regency, from a fiqh perspective. The research employs a qualitative approach with a case study method to understand and explain the existing phenomenon in depth. Data were collected through interviews, case studies, and documentation. The results of the research show that permanent residents of Permata Hijau who have contributed to the purchase of the waqf land have the right to be buried there, while non-permanent residents or tenants must pay a fee for the land used if they wish to be buried there. From a fiqh perspective, the provisions for utilizing the waqf land do not contradict Islamic law, because the management of the waqf land by permanent residents aligns with the principles of waqf, and the payment by non-permanent residents is not considered a prohibited sale transaction, but rather for the maintenance and development of the waqf land.
Drafting Extension of Time for Completion to Avoid Time at Large in Construction Contract Irsan; Utama, Meria; Nurliyantika, Rizka; Saputra, Ricky; Idris, Akhmad
Notaire Vol. 7 No. 2 (2024): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v7i2.58379

Abstract

In a construction contract, there are potential delays in the project, and both parties try to avoid this situation. For the reason, the customary in construction contracts to state a completion date by which the works must be completed. This is usually based on an estimate of how long the project will take or may be determined by the date when the employer wants the project to be completed. To answer the above problems, the method used is normative legal research. The objective of this research was to understand clearly and holistically the complexities of construction contracts. Some contractors request an extension of time to finish the duty because delay, which fails to complete on time, is generally referred to as a critical situation. The worst situation happens if it is not stipulated in a construction contract, and it can eliminate the contractor's obligation to complete the work promised or create a condition called "time at large.” Of course, this is very undesirable for the owner. Especially if the contractor who carries out work is a foreign company, it certainly adds to the complexity of this condition. Therefore, to avoid this, it is essential to ultimately make an extension of time clause in an international construction contract.
Strategi Pustakawan Membangun Engagement dan Ruang Berkarya Bagi Pemustaka Dalam Medium Digital Pada Layanan Perpustakaan Umum Irsan
Jurnal IPI (Ikatan Pustakawan Indonesia) Vol. 8 No. 1 (2023): Mei
Publisher : Ikatan Pustakawan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jurnal ipi.v8i1.166

Abstract

Librarians are expected to have the will and ability to build engagement with users in digital media. The purpose of this research is to find out the librarian's strategy in building engagement with users in the digital world, especially in encouraging the publication of digital content through services and media owned by public libraries. The research method in this study uses descriptive research using data from books, journals and various websites related to the research topic. The results show that librarians can build engagement with users through digital media so that interactive and productive communication can be established. The involvement of digital library users by engaging in library services will support the digital media ecosystem as a space to work and share knowledge. Meanwhile, increasing digital libraries to expand the social inclusion based library transformation that needs to be developed through the creation of new spaces for millennial users to produce digital content, use social media with e-books, and link literacy products, so as to support empowering knowledge transformation.
Co-Authors Akhmad Idris, Akhmad Aryo Deka Tamara Ramadona Feni Fadilah Heidiani Ikasari, Ines Hilmy Afif, Muhamad Lia Sari Mahdi Hendrich Mamonto , Andi Annisa N. Nurcahya, Dhimas Nurliyantika, Rizka Rais Aminurdin, Latifaza Riyadh Muzakki, Muhammad Rizki Vitalia Rizky Faturohman, Ilham Saputra, Ricky Suratini Usulu, Elvira M. Utama, Meria WAHYUDI Zein Ghozali