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Yusri Yusri
Universitas Sari Mulia
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Pelatihan Pembuatan Sasirangan Media Baju Kaos Peluang Usaha Anak Panti Asuhan Yatim Putra Muhammadiyah Banjarmasin Yusri Yusri; Faisal Rahman; Muhammad Mahendra Abdi
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 1 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i1.153

Abstract

Lack of knowledge and skills in developing sasirangan t-shirt media which can be used as profitable business opportunities, there is no initiator of the sasirangan t-shirt business among young people at the Banjarmasin Muhammadiyah Orphanage. Community Service Providing training and education related to sasirangan cloth, innovation in the form of t-shirts, providing motivation and inspiration for creative entrepreneurship as business opportunities that can be developed with the hope that there will be interest in developing into independent creative businesses. The method used is lectures providing material and direct practice. As a result of this training, the young people at the Yatim Putra Muhammadiyah Orphanage were able to understand and practice it directly in the process of making sasirangan using t-shirt media with the given working mechanism. Of the fifteen participants who took part in this training, all of them succeeded in making sasirangan t-shirts which were shown in the final process where the participants had gone through a series of manufacturing stages starting from drawing patterns, basting, threading, dyeing colors, releasing threads to drying. From this training, it can be concluded that all participants, the majority of whom are male, have talent in making this sasirangan and have an interest in being able to create according to trendy and contemporary motifs as a business opportunity independently or in groups for young people as a source of income for the children of the orphanage in supporting economy.
PENINGKATAN EFEKTIVITAS PENDAPATAN MELALUI PERANAN SISTEM PENGENDALIAN INTERN KAS PADA KOPERASI BINTANG EDO BANJARMASIN Yusri . .
JURNAL PIONIR Vol 7, No 1 (2021): Januari
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/pionir.v7i1.1850

Abstract

AbstrakKoperasi Bintang Edo Banjarmasin bergerak di bidang jasa simpan pinjam. Dalam setiap kegiatan usahanya dengan memberikan pelayanan atau jasa peminjaman uang kepada para anggota khususnya dan masyarakat pada umumnya. Koperasi ini dalam kepengurusan organisasinya merupakan satu ikatan keluarag baik dari pimpinan maupun karyawannya. Sehingga dalam kegiatan usahanya karyawan dapat saja melakuakn fungsi yang lain dan setiap transaksi yang terjadi tidak mesti harus mendapatkan otorisasi dari pemilik. Dan prosedural dalam penanganan kasnya masih mempunyai kelemahan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif, dimana penelitian ini menggambarkan secara sistematis dan factual mengenai sistem yang digunakan atau diterapkan di Koperasi Bintang Edo Banjarmasin. Berdasarkan hasil penelitian diketahui bahwa koperasi tersebut belum menyadari bahwa sistem yang telah ada memiliki keemahan dan kurangnya memahami terhadap lingkungan pengendalian kas itu sendiri sehingga tidak sesuai dengan konsep pengendalian intern kas yang kita ketahui. Dalam hal ini diharapkan informasi mengenai peranan pengendalian intern kas yang dapat dijadikan wawasan baru dan sebaliknya diterapkan demi menunjang kelancaran administrasi maupun akuntansinya sehingga hasil yang ada dapat berfungsi dan berjalan sesuai dengan apa yang diharapkan. Dengan begitu keefektivitasan pendapatan dapat meningkat pula. Kata Kunci : Efektivitas Pendapatan, Sistem Pengendalian Intern Kas Abstract Koperasi Bintang Edo Banjarmasin is engaged in savings and loan services. In every business activity by providing services or services for borrowing money to members in particular and society in general. This cooperative, in its organizational management, is a family bond, both from the leadership and its employees. So that in their business activities, employees can perform other functions and every transaction that occurs does not have to get authorization from the owner. And procedural cash handling still has weaknesses.The method used in this research is descriptive method, where this research describes systematically and factually the system used or applied in the Bintang Edo Cooperative, Banjarmasin. Based on the research results, it is known that the cooperative has not realized that the existing system has weaknesses and lacks understanding of the cash control environment itself so that it is not in accordance with the concept of internal cash control that we know. In this case, it is hoped that information regarding the role of internal cash control can be used as new insights and vice versa applied to support the smooth administration and accounting so that the results can function and run as expected. That way the effectiveness of income can also increase. Keywords: Income Effectiveness, Internal Cash Control System
ANALISIS HARGA JUAL PRODUK BERDASARKAN VARIABEL COSTING PADA USAHA KECIL KUE AMPARAN TATAK IBU MAMIRUL DESA LEHAI KABUPATEN BARITO SELATAN Yusri Rima Melati
JURNAL PIONIR Vol 7, No 1 (2021): Januari
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/pionir.v7i1.1851

Abstract

Salah satu jenis jajanan yang digemari masyarakat Desa Lehai, Kabupaten Barito Selatan, adalah Kue Amparan Tatak. Dimana kue ini terbuat dari campuran tepung beras, santan dan pisang dengan rasa yang enak dan harga yang ditawarkan relatif murah. Dengan banyaknya peminat kue ini khususnya warga desa Lehai khususnya saat bulan ramadhan maka permintaan akan kue ini semakin meningkat, sehingga omzet penjualan pun semakin meningkat. Usaha jajanan kue basah yang digeluti ibu Mamirul ini bersifat turun-temurun dan tradisional, sehingga perhitungan biaya tidak tercatat secara administratif dalam menentukan harga yang penting untuk keuntungan dan pengembalian investasi. Penelitian ini akan mengetahui apakah perhitungan harga jual pengusaha amparan tatak bu mamirul terlalu rendah dibandingkan dengan hasil yang diperoleh berdasarkan perhitungan biaya variabel. Penelitian ini bertujuan untuk menunjukkan gambaran bagaimana perhitungan metode biaya variabel berperan penting dalam menentukan harga sehingga dapat bermanfaat bagi pelaku usaha dalam merencanakan keuntungan jangka pendek. Hasil penelitian menunjukkan bahwa pelaku usaha selama ini menetapkan harga berdasarkan perhitungan taksiran dengan asumsi terdapat kelebihan nilai dari penjualan tanpa perhitungan biaya yang rinci. Berdasarkan perhitungan dengan menggunakan variable costing harga jual kue amparan tatak usaha rumahan di Mamirul adalah Rp. 6.071,42. Dari hasil perhitungan tersebut juga harga jual yang telah ditetapkan sebelumnya terdapat perbedaan yang cukup signifikan yang cukup rendah setelah dibandingkan dengan hasil yang telah diperoleh. Dengan demikian pemilik bisnis harus mereview harga dengan keadaan saat ini. Kata Kunci : Harga Jual produk, Variable CostingAbstract One type of snack favored by the people of Lehai Village, Barito Selatan Regency, is Amparan Tatak Cake. Where this cake is made from a mixture of rice flour, coconut milk and banana with good taste and the price offered is relatively cheap. With the large number of people interested in this cake, especially the residents of Lehai village, especially during the month of Ramadan, the demand for this cake has increased, so that sales turnover has also increased. This wet cake snack business which Mamirul's mother is engaged in is hereditary and traditional, so that the cost calculations are not recorded administratively in determining the price, which is important for profit and return on investment. This study will find out whether the calculation of the selling price of the amparan tatak bu Mamirul businessman is too low compared to the results obtained based on the calculation of variable costs. This study aims to show an overview of how the calculation of the variable cost method plays an important role in determining the price so that it can be useful for business actors in planning short-term profits. The results of the study show that business actors have so far set prices based on estimated calculations with the assumption that there is an excess value from sales without detailed cost calculations. based on calculations using variable costing, the selling price of Amparan Tatak cakes in the Mamirul home business is Rp. 6,071.42. From the results of this calculation also the selling price previously set there is a significant difference which is rather low after being compared with the results that have been obtained. Thus the business owner must review the price with the current situation.Keywords: Product selling price, Variable Costing
TINJAUAN ATAS PENINGKATAN PENDAPATAN RUMAH SAKIT DALAM OPTIMALISASI LAYANAN KESEHATAN DITENGAH PANDEMIC COVID-19 Yusri , ,
JURNAL PIONIR Vol 7, No 1 (2021): Januari
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/pionir.v7i1.1852

Abstract

AbstrakSejumlah rumah sakit dan klinik swasta mengalami penurunan pasien secara dratstis semenjak pandemic virus Corona melanda Indonesia. Dengan adanya fenomena tersebut omzet pendapatan mengalami penurunan sehingga mengganggu jalannya operasional. Penelitian ini menunjukkan ditengah krisis saat pandemic Covid-19 klinik kesehatan swasta dapat kembali menunjukkan eksistensi dengan meningkatkan pendapatannya melalui layanan kesehatan dimasa pandemic Virus Corona. Penelitian ini bertujuan untuk menunjukkan gambaran bagaimana strategi yang harus dilakukan agar tetap eksis dan operasional tetap berjalan lancar. Metode yang digunakan adalah penelitian kepustakaan atau tinjauan literatur.. Hasil Penelitian menyimpulkan klinik kesehatan swasta dapat meningkatkan efektivitas pendapatanya melalui dengan strategi mengindentifikasi terhadap layanan-layanan yang memiliki prosfek yang lebih menguntungkan dan mana yang tidak dengan memfilternya. Kata Kunci : Peningkatan Pendapatan, Optimalisasi Layanan Kesehatan Abstract A number of private hospitals and clinics have experienced a dramatic decline in patients since the Corona virus pandemic hit Indonesia. With this phenomenon, the income turnover has decreased, thus disrupting operations. This research shows that in the midst of a crisis during the Covid-19 pandemic, private health clinics can again show their existence by increasing their income through health services during the Corona Virus pandemic. This study aims to show an overview of how the strategies that must be carried out in order to exist and keep operations running smoothly. The method used is literature research or literature review. The results of the study concluded that private health clinics can increase the effectiveness of their income through a strategy of identifying which services have more profitable prospects and which are not by filtering them. Keywords: Increasing Income, Optimization of Health Services
Workshop Kewirausahaan Implementasi Sederhana Akuntansi dan Pengelolaan Keuangan bagi Wirausaha Pemula Yusri; Siska Priskilla; Muhammad Fathul Arifin
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 2 No. 2 (2021):  Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v2i2.49

Abstract

Accounting is an activity to calculate and account for something that has to do with the management of the financial sector of a company to its owner for the trust that has been given to the manager to carry out company activities, information systems that measure business activities, process data into reports and communicate the results to decision makers. . This is very important needed to measure our performance and targets whether they have been achieved or not. Many small businesses go bankrupt when in fact they have the potential to become big, just because of this financial record problem. The goal to be achieved through community service activities is to be able to understand well in managing independently related to business/business financial management properly. The method of implementing this activity is through training in providing practical and direct material and evaluation during the activity. The implementation of community service is carried out in one activity in the form of theoretical material and practical practice material on existing case studies, all participants are declared to have passed and were able to complete the case studies given by the speaker. Workshop activities are very useful for all people, especially young entrepreneurs who need to learn a lot about accounting in the hope that it can be carried out in a sustainable and coordinated manner.
Pemberian Edukasi Tata Kelola Keuangan pada Kelompok Usaha Rumahan di Pondok Madina Desa Puntik Barito Kuala Yusri Yusri; Sari Yanti; Nava Helmawanti; Ella Mauli Fatmala; Lilik Nurhidayah
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.216

Abstract

Entrepreneurs in a business sometimes focus on sales and the turnover target they get. But it is also necessary to regulate the existing financial governance in a recording of transactions both incoming and outgoing in the business or business being carried out. In the conditions found, most small business actors, especially home business actors, sometimes ignore this so that when asked how the movement of cash and capital is only an estimate and cannot clearly show the track record of the transactions that have taken place. With limited knowledge and not understanding how to do a good recording process, of course, this home-based business actor cannot provide a definite picture of the data regarding profits and overall business capital. With the provision of education related to good financial governance, it is hoped that there will be an orderly system in financial management so that business continuity can be measured at the level of financial fundamentals for the short, medium and long term. Even though it is only a simple record management, of course it can describe a good history in the flow of money in and out and other expenditures. This is necessary in measuring the performance and expected targets of a business or business. Mastering accounting in financial governance is expected that the business that is run will not lose but an increase in profit. The provision of this education uses the lecture method, discussion group forums and is carried out face-to-face. A total of 15 participants took part in this activity with 5 household business activities).
Pengaruh Kepatuhan Penggunaan Obat Terhadap Komplikasi Pasien Hipertensi Rawat Jalan di RUSD Ulin Banjarmasin Muhammad Halim Fadhlurrahman; Iwan Yuwindry; Yusri Yusri
Health Research Journal of Indonesia Vol 1 No 2 (2022): Health Research Journal of Indonesia
Publisher : CV. Wadah Publikasi Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.504 KB)

Abstract

Pendahuluan: hipertensi merupakan suatu penyakit kronis yang memerlukan pengobatan dalam waktu jangka yang panjang. Penggunaan obat antihipertensi saja terbukti tidak cukup untuk menghasilkan suatu efek pengontrolan tekanan darah jangka panjang apabila tidak didukung dengan kepatuhan dalam menggunakan obat hipertensi. Ketidakpatuhan penggunaan obat merupakan penyebab kegagalan terapi, hal itu berdampak pada memburuknya keadaan pasien karena akan terjadi komplikasi. Tujuan: untuk mengetahui adakah pengaruh kepatuhan penggunaan obat terhadap komplikasi pasien hipertensi rawat jalan di RSUD Ulin Banjarmasin. Metode: Penelitian ini adalah kuantitatif dengan menggunakan jenis rancangan observasional dengan desain cross sectional dengan metode deskriptif analitik, sampel penelitian berjumlah 67 responden. Hasil: analisis pengaruh beberapa variabel terhadap komplikasi pasien hipertensi didapatkan hasil yaitu bahwa terdapat responden yang tidak patuh dan mengalami komplikasi sebanyak 29 responden (67,4%) dan responden yang tidak mengalami komplikasi sebanyak 14 responden (32,6%), sedangkan responden yang patuh dan mengalami komplikasi sebanyak 2 responden (8,3%) dan responden yang tidak mengalami komplikasi sebanyak 22 responden (91,7%), didapatkan hasil nilai signifikan 0,000 yang artinya bahwa kepatuhan penggunaan obat hipertensi berpengaruh memiliki resiko terkena komplikasi. Simpulan: penelitian ini menunjukkan terdapat pengaruh kepatuhan penggunaan obat terhadap komplikasi pasien hipertensi di rawat jalan RSUD Ulin Banjarmasin.
PELATIHAN ASYNCHRONOUS LEARNING DENGAN PLATFORM DAN MEDIA DIGITAL SEBAGAI ALTERNATIF PEMBELAJARAN PASCA PANDEMI COVID-19 DI MTS DINIYAH BABUSSALAM BANJARMASIN Faisal Rahman; Aulia Azmi; Yusri Yusri
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 6 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pandemi covid-19 memaksa semua aspek kehidupan untuk beradaptasi, tidak terkecuali bidang Pendidikan. Proses pembelajaran dilaksanakan secara online, salah satunya melalui model Asynchronous Learning. Akan tetapi, hal tersebut justru memberikan alternatif pembelajaran yang dapat diimpleentasikan walaupun pandemi telah mereda. Walaupun begitu, hal ini memiliki beberapa tantangan tersendiri, salah satunya adalah kesiapan para pendidik dalam penerapannya serta memanfaatkan media dan platform digital dalam pembelajaran. Oleh karena itu, tim pengabdian masyarakat memberikan pelatihan mengenai penerapan Asynchronous Learning melalui media digital yang bertempat di MTs Babussalam. MTs Babussalam dipilih sebagai tempat pelatihan karena berdasarkan hasil analysis situasi menunjukkan para guru masih memrlukan peningkatan wawasan daam penerapan pembelajaran, khususnya dengan model Asynchronous Learning. Pelatihan yang dilaksanakan tidak hanya berupa penyampaian materi, tetapi juga memberikan kesempatan kepada para guru untuk mempraktikkan secara langsung pembelajaran menggunakan media digital Kahoot! di dalam kelas. Berdasarkan hasil evaluasi pelatihan, para guru mendapatkan peningkatan wawasan dan kesiapan dalam menerapkan model Asynchronous Learning dengan media digital khususnya Kahoot! sebagai alternatif pembelajaran pasca pandemic covid-19.
THE EFFECT OF TAX KNOWLEDGE ON WILLINGNESS TO PAY TAXES WITH AWARENESS OF PAYING TAXES AS A MODERATING VARIABLE Vina Alviani; Analisa Analisa; Yusri Yusri; Nadya Novianty
Klabat Accounting Review Vol 4 No 2 (2023): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v4i2.1001.101-116

Abstract

Taxes play an important role in contribututing to state revenue, more than 80% of state revenue currently comes from taxes. This research aims to see the effect of tax knowledge on the willingness to pay taxes with awareness of paying taxes as a moderating variable. This type of research is quantitative research with a questionnaire as an instrument for collecting data. The population in this study are individual taxpayers of PPh Article 21 who live in the city of Banjarmasin. The sampling technique used was random sampling with the Slovin formula so that a sample of 100 was obtained. The data analysis technique used simple linear regression analysis and moderated regression analysis test. The results of this study indicate that tax knowledge has a significant effect on the willingness to pay taxes. Awareness of paying taxes strengthens the relationship between tax knowledge and willingness to pay taxes as a moderating variable. Keywords: Awareness of paying taxes, Knowledge of taxation, PPh 21, Willingness to pay taxes Pajak berperan penting dalam kontribusi penerimaan negara, lebih dari 80% penerimaan negara saat ini bersumber dari pajak. Penelitian ini bertujuan untuk melihat pengaruh pengetahuan perpajakan terhadap kemauan membayar pajak dengan kesadaran membayar pajak sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan kuesioner sebagai instrument untuk mengumpulkan data. Populasi dalam penelitian ini adalah wajib pajak orang pribadi PPh pasal 21 yang berdomisili di kota Banjarmasin. Teknik pengambilan sampel yang digunakan yaitu random sampling dengan rumus slovin sehingga diperoleh sampel sebanyak 100. Teknik analisis data menggunakan analisis regresi linier sederhana dan uji moderated regression analysis. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh signifikan terhadap kemauan membayar pajak. Kesadaran membayar pajak memperkuat hubungan pengetahuan perpajakan terhadap kemauan membayar pajak sebagai variabel moderasi. Kata kunci: Kesadaran Membayar Pajak, Pengetahuan Perpajakan, PPh 21, Kemauan membayar pajak
Pelatihan Perancangan Semprotan Hama Elektrik Sederhana Kepada Masyarakat Pertanian Desa Lok Baintan Luar Irfan Rusydi Triyanto; Yusri; Khairul Sadri
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.444

Abstract

This service aims to enhance the understanding and use of simple technologies by the villagers of Lok Baintan Luar, especially in the design of simple electric sprayers. The implementation approach adopted included a series of workshops and training aimed at the farming community of Lok Baintan Luar village. This dedication has created a significant positive impact. First, there is an increase in the agricultural community's enthusiasm for learning this simple technology. Workshop and training participants were actively engaged in the learning process, showing a keen interest in learning, and implementing this simple electrospray technology in their agricultural practices. Second, this commitment also creates strong momentum within the agricultural community to adopt this simple technology into their daily operations. This reflects their deep desire to increase farm efficiency and productivity using accessible technology. As a result, this service not only succeeds in increasing people's understanding of a simple technology but also encourages them to adopt this technology as a valuable tool in their agricultural practices, has a positive impact on local agricultural development.
Co-Authors Analisa Analisa Aulia Azmi Deni Setiawan Ella Mauli Fatmala Faisal Rahman Gunawan Gunawan Gunawan Gunawan Hansel Hens Tangkas Irfan Rusydi Triyanto Iwan Yuwindry Khairul Sadri Kunti Nastiti Kunti Pelita Kuranji Blok Nastiti Lilik Nurhidayah Liling Triyasmono Liling tryasmono Muhammad Fathul Arifin Muhammad Halim Fadhlurrahman Muhammad Mahendra Abdi Nadya Novianty Nava Helmawanti Nava Helmawanti Noval Noval Noval Noval Samsul Hadi Samsul Hadi Sari Yanti Sari Yanti Siska Priskilla Vina Alviani Wijaya, Eka Setya Yuliarti Rezeki