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ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective Yohan Bakhtiar; Fitria Nur Hamidah
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.10217

Abstract

Profit in accounting is, all this time, still focused on anything material, but not on non-material aspects. This research aimed at reviewing the meaning of profit oriented in pharmacist’s perspective. This research used a qualitative approach with transcendental phenomenology as the analysis instrument. For ease of data analysis process, noema - noesis - intentional analysis - eidetic reductionmapping worksheet or paper was used. The research results show that profit for pharmacist can be of education, services, satisfaction, careness and economy. The synthesis of the five meanings is realized in the term ESSENSO (Education, Services, Satisfaction, Careness, and Economy) as the meaning concept of profit oriented in pharmacist’s perspective. Hopefully, with the benefits of ESSENSO, accounting profession can also apply it to its various scientific concentrations, including for educator accountant, public accountant, public sector accountant and management accountant.
Pengaruh Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) pada Return Saham: STUDI PADA PERUSAHAAN RITEL TAHUN 2015-2016 Atik Tri Andari; Yohan Bakhtiar
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.284 KB) | DOI: 10.33395/owner.v3i2.158

Abstract

Penelitian bertujuan untuk mengetahui apakah rasio pasar atau valuation ratio berpengaruh pada return saham. Emiten yang dipilih adalah emiten dari perusahaan ritel pada tahun 2015 sampai 2016. Penentuan sampel menggunakan metode purposive sampling. Analisis yang digunakan untuk melihat besarnya pengaruh rasio pasar dengan dimensi Price Cash Flow Ratio (PCFR) dan Price Sales Ratio (PSR) sebagai variabel independen terhadap return saham sebagai variabel dependen adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Price Cash Flow Ratio (PCFR) berpengaruh terhadap return saham ditolak dan Price Sales Ratio (PSR) berpengaruh terhadap return saham diterima. Hasil penelitian dapat dikatakan bahwa investor tidak memandang Price Cash Flow Ratio (PCFR) dalam menilai return saham, akan tetapi melihat Price Sales Ratio (PSR) dalam menilai return saham.
Pengelolaan Jimpitan Warga Melalui “Aplikasi Bank Jimpitan” Untuk Mendukung Program Pemberdayaan Masyarakat Di Kota Kediri Abidatul Izzah; Yohan Bakhtiar
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 5 No 1 (2021): Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v5i1.14894

Abstract

Jimpitan is one of flagship programs in RT 06, RW 02, Ngronggo, Kediri. This program is an activity to collect daily savings money which is stored in a container and hung in front of the yard along with a board that will be taken and collected by Siskamling officers every night. Unfortunately, sometimes there are differences between the officer records with the board, so residents need to report and go to the RT staff to justify. Therefore, this paper describes how to improve the ease of managing jimpitan by building an interactive tool that can be used easily and quickly. The tool built is in the form of online applications that can be accessed anytime and anywhere and it is designed like "m-banking". To do that, we carried out 4 major stages, namely preparation, system development, training and mentoring, and evaluation. The results show that the apps can simplify the savings and mutations monitoring by using mobile-based application and the web-based application.
Pengembangan Usaha "Kirana Handmade Soap" Melalui Pemanfaatan Teknologi Informasi sebagai Upaya Peningkatan Profitabilitas Yohan Bakhtiar; Abidatul Izzah; Kunti Eliyen; Nila Nurlina; Selvia F. Kusuma
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 5 No 2 (2021): Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v5i2.15045

Abstract

The product of Handmade Soap (soap that made by home industry using herbal) is a business that requires expertise in chemical compounding. Production of the herbal soap should be handled by qualified chemist, pharmacist, or pharmaceutical technical personnel. A pharmacist from Bhayangkara Hospital Kediri, Qurrota A’yunin, S.Farm, Apt. has ability in manufacturing of the handmade soap. But, the main problem is marketing, because it has not done to public society. Therefore, many people do not recognize about this product eventhough it has quality with good planning. To overcome this problem, we create web-based portal for marketing in kiranahandmade-soap.com and mentoring in marketing using social media through In-house Training, for instance, by posting attractive and persuasive ads. The result of this community service program is web company profile that able to be accessed on https://kiranahandmadesoap.com, facebook account “Sabun Kirana” and Instagram account “@sabunkirana”. Furthermore, after mentoring activity, in fact there has not been a significant increase in profitability, because the digital marketing activities are still running for 2 months. Although the number of selling is stagnant, the marketing media helped in expanding the information about Kirana Handmade Soap.