Garuda - Garba Rujukan Digital

Upaya Peningkatan Pemasaran Produk Melalui Pendampingan Pembuatan Nama Produk, Kemasan dan Perizinan Usaha Dodol Desa Reksonegoro Kabupaten Gorontalo Ibrahim, Melinda; Zainuddin, Muammar; Surusa, Frengky Eka Putra
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 3 No 1 (2019): Vol 3 No 1 (2019): JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Forum Dosen Indonesia JATIM

The main problems faced by dodol business doers at Reksonegoro in Gorontalo Regency can be seen in marketing management and financial management. In marketing management aspect,  it is found that there are some absences in cases of branding, packaging, Home-Industry Food Certification), and Halal certification issued by Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council.  In financial management aspect, it is indicated that there is a mixed financial management of both business and private needs with a very low discipline causing a financial misuse for private expenses.   The aim of this service activity is to improve the product competitiveness and business management of the residents at Reksonegoro in Gorontalo Regency.  The service programs are carried out through mentoring for a more informative, attractive branding and packaging, helping the issuance of Home-Industry Food Certification and Halal Certification by Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council, and assisting the financial management. The outputs succeeded in each program are a dodol?s branding and logo have been created, and two packaging designs for IDR 50.000,00, and IDR 100.000,00 have been made. Besides that, the partners in this activity have achieved some certifications namely Counseling Certificate, Home-Industry Food Certificate, and Halal certificate issued by  Institute for Food, Drug, and Cosmetics Studies - Indonesian Ulema Council of Gorontalo Province.  Through mentoring, the understanding of this business partners in the matter of financial management has significantly improved.

PPDM Pendampingan Usaha Dodol di Desa Reksonegoro Kabupaten Gorontalo Menuju Desa Sentra Produksi Ibrahim, Melinda; Zainuddin, Muammar; HAISAH, ST; Hiola, Rosmina
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2020): September
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v3i2.691

Tujuan kegiatan pengabdian kepada masyarakat melalui Program Pengembangan Desa Mitra (PPDM) yaitu menjadikan Desa Reksonegoro sebagai desa sentra produksi dodol khas gorontalo yang berkualitas. Kegiatan pertama yaitu pembangunan dan penataan rumah produksi dodol. Kegiatan kedua yaitu pendampingan sertifikasi PIRT dan sertifikasi Halal LPPOM MUI. Kegiatan ketiga yaitu pelatihan peningkatan mutu usaha bagi seluruh pelaku UMKM dodol. Kegiatan keempat yaitu peresmian rumah produksi dan desa sentra produksi dodol. Seluruh kegiatan dilakukan dengan metode pendekatan Partisipatif, Community Development, dan metode Edukatif. Capaian program PPDM yaitu terlaksananya pembangunan tiga unit rumah produksi dodol yang bertujuan agar manajemen produksi dapat diterapkan untuk memenuhi standar pangan olahan. Tercapainya produk tersertifikasi PIRT dan Halal telah membuka akses pemasaran lebih luas. Tercapainya peningkatan SDM menjadi lebih berkualitas. Terlaksananya kegiatan peresmian Desa Sentra Produksi oleh Bupati Gorontalo yang menandakan tujuan kegiatan desa mitra telah tercapai

Analisis DU PONT SYSTEM dan Economic Value Added Pada PT. Kimia Farma dan PT. Indofarma Melinda Ibrahim
Jurnal Ekonomi dan Manajemen Vol. 19 No. 3 (2018): Oktober
Publisher : Program Pascasarjana Universitas Gajayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.324 KB)

This study aims to assess the company's financial performance using the analysis of Du Pont System and Economic Value Added (EVA). Sampling was carried out by simple random sampling method with financial data for three periods, namely 2014-2016. This research is a descriptive study with a quantitative approach. The results showed that PT. Kimia Farma Tbk in the calculation of Return On Investment there is a fluctuation. This shows that the company earns a profit and in accordance with the industry average standards, while PT. Indofarma Tbk tends to decline and is below the industry standard average. This condition shows that the company is less effective in managing assets and controlling the expenses incurred by the company. In the EVA analysis, PT Kimia Farma Tbk and PT Indofarma Tbk for three periods, namely 2014-2016, obtained information that the company gained economic added value every period that continued to increase. This certainly attracts investors to invest in PT. Kimia Farma Tbk and PT. Indofarma Tbk

KARAKTERISTIK PERUSAHAAN, LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN NILAI PERUSAHAAN Melinda Ibrahim; Eka Zahra Solikahan; Arif Widyatama
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Karakteristik Perusahaan, Luas Pengungkapan Corporate Social Responsibility, dan Nilai Perusahaan. Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan terhadap pengungkapan CSR dan nilai perusahan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah regresi multipel. Penelitian ini menggunakan 129 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian membuktikan bahwa karakteristik perusahaan yang terdiri dari ukuran perusahaan berpengaruh negatif terhadap pengungkapan tanggung jawab sosial. Namun di sisi lain konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan tanggung jawab sosial, sedangkan pengungkapan tanggung jawab sosial berpengaruh positif terhadap nilai perusahaan. Abstract: The Characteristics of the Company, Disclosure of Corporate Social Responsibility, and Corporate Value. This study aims to examine the effect of corporate characteristics to CSR disclosure and company’s profile of manufacturing companies listed in BEI. Multiple regression was used as method for this research with 129 sample of manufacturing companies listed in BEI. The results prove that company’s characteristic which is company’s size has negative effect to CSR reporting. Apart from company’s size, ownership concentration has positive impact to CSR reporting, while CSR Repoting has positive effect to company’s value.

The exploration of professionalism understanding of accounting educators? Melinda Ibrahim; Unti Ludigdo; Gugus Irianto
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.452

This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professionalism as social responsibility, and professionalism as spiritual responsibility. Professionalism as academic responsibility is the initial dimension which is seen in the implementation of three services of university, the balance of rights and obligations, the observance of rules, and commitments. Professionalism as social responsibility is the second dimension which is committed in the trust and exemplary attitudes. Professionalism as spiritual responsibility is the highest dimension materialized in the faith in which work is considered as worship.

Memotret Perlakuan Akuntansi Zakat Sebagai Wujud Akuntabilitas Badan Amil Zakat Nasional (BAZNAS) Gorontalo Marina Paramitha Sari Piola; Melinda Ibrahim; Rahmatia Rahmatia
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City, and Regency Indonesia’s National Zakat Agency (BAZNAS) in Gorontalo. A qualitative approach with comparative study is designed to explore the holistic reality. The results showed that the National Zakat Agency of Gorontalo Province and Gorontalo City have already referred to the PSAK 109 in their recognition, measurement, and disclosure. Meanwhile, their non-compliance has been found in their presentation and reporting. Meanwhile, the Baznas of Gorontalo Regency and Bone-Bolango Regency have standardized their accountability by still implementing the internal standards regulated by Baznas The lack of skillful human resources has affected the performance of Baznas in the implementation of the PSAK 109. However, BAZNAS has admitted its unstandardized reporting, but claimed it to be still under the regulation format based on the regulation of Indonesia’s National Zakat Agency Number 14 of 2014.

Memotret Perlakuan Akuntansi Zakat Sebagai Wujud Akuntabilitas Badan Amil Zakat Nasional (BAZNAS) Gorontalo Marina Paramitha Sari Piola; Melinda Ibrahim; Rahmatia Rahmatia
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City, and Regency Indonesia’s National Zakat Agency (BAZNAS) in Gorontalo. A qualitative approach with comparative study is designed to explore the holistic reality. The results showed that the National Zakat Agency of Gorontalo Province and Gorontalo City have already referred to the PSAK 109 in their recognition, measurement, and disclosure. Meanwhile, their non-compliance has been found in their presentation and reporting. Meanwhile, the Baznas of Gorontalo Regency and Bone-Bolango Regency have standardized their accountability by still implementing the internal standards regulated by Baznas The lack of skillful human resources has affected the performance of Baznas in the implementation of the PSAK 109. However, BAZNAS has admitted its unstandardized reporting, but claimed it to be still under the regulation format based on the regulation of Indonesia’s National Zakat Agency Number 14 of 2014.

The Use of a Dodol Mixer Machine in the Typical Gorontalo Dodol Production House in Reksonegoro Village, Gorontalo, Indonesia Muammar Zainuddin; Melinda Ibrahim; Siti Haisah; Rosmina Hiola
Indonesian Journal of Cultural and Community Development Vol 8 (2021): March
Publisher : Universitas Muhammadiyah Sidoarjo

The small and medium enterprises partners for typical dodol production took longer time in cooking dodol which spend approximately 8 hours by human power. The raw material is traditionally cooked by using firewood. The raw material, heat level of firewood, and the stirring speed determine the quality of dodol produced. This activity of community service aims to apply a technology of stirring machine to produce dodol in a culturally-based enterprise activity. The solution offered to the partners is designing the stirring machine by maintaining the traditional elements for a better product quality. The cantilever body is designed by using two bases permanently planted on the floor of the cooking place so that the partners may still utilize firewood. Its strong design helps a condition of expansion effect caused by the ember. The typical dodol of Gorontalo has a solid thickness texture which requires a bigger machine torque. The driver unit implements an electricity machine of 1 Hp with 1400 rpm of speed. The electricity machine is connected to a gearbox with a 1:8 ratio aimed to reduce the machine speed. The stirrer uses a stripe metal designed with an aerodynamics concept. The small and medium enterprises partners are trained to be able to use the stirring machine for an effective process of cooking. The output target of the stirring machine technology are the cooking efficiency with 4 – 5 hours of consuming time, human power efficiency, and the increase of the daily production capacity up to twice

Pengaruh Debt To Equity Ratio, Return On Asset, Current Ratio Terhadap Dividend Payout Ratio Pada Perusahaan Sub Sektor Farmasi Melinda Ibrahim
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 1, No 2 (2019): Februari
Publisher : STIE Kertanegara Malang

The profit acquisition of go-public pharmaceutical subsector companies in Indonesia Stock Exchange has been fluctuating since 2014 through 2017. Even, there have been two companies indicating a negative trend, namely Indofarma, Inc. and Merck Sharp Dohme Pharma, Inc. This circumtance has certainly affected on the earning per share in the companies. The study aimed to find out and analyze the significance of the effect of the Debt to Equity Ratio, Return On Asset, and Current Ratio on the Dividend Payout Ratio at Go-Public Pharmaceutical Subsector Companies in Indonesia Stock Exchange, partially and simultaneously. This study used a qualitative method through ratio analysis. The techniques of analysis applied were by using the classical assumption test and multiple regressions. The sample covered 8 go-public pharmaceutical subsector companies in Indonesia Stock Exchange during 2014 through 2017. The results indicated that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Current Ratio (CR) simultaneously had a positive and significant effect on the Dividend Payout Ratio (DPR), and only Return On Asset (ROA) partially had a significant effect on the Dividend Payout Ratio (DPR).

Menggagas Laporan Keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Bagi Pelaku Usaha Dodol Gorontalo Melinda Ibrahim; Afriana Lomagio; Muhammad Ichsan Gaffar
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55760

This study aims to assess the obstacles faced by Dodol Gorontalo MSME players in preparing financial reports based on SAK EMKM and designing a financial reporting system based on SAK EMKM. This research is a qualitative research with the Participation Action Research method. The stages of data analysis go through 4 (four) stages, namely: 1) Identifying the Research Question, 2) Gathering the information to answer the question, 3) Analyzing and interpreting the information, 4) Sharing the results with the participant. The results showed obstacles in accounting practices in Dodol Gorontalo MSMEs, namely accounting records are considered troublesome, complicated, and there is limited knowledge in financial management. Researchers designed a financial report format that is still manual in accordance with the SAK EMKM guidelines. This format is designed based on the specific needs and characteristics of the dodol business, namely cash receipts journal, cash disbursements journal, income statement and balance sheet.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search