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All Journal JES (Jurnal Ekonomi STIEP) Jurnal Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)

Dawami Buchori

Universitas Muhammadiyah Berau

Author-ID : 3328594

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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Articles

ANALISIS KINERJA PEGAWAI BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) DALAM PENANGANAN KEBAKARAN HUTAN DAN LAHAN DI KABUPATEN BERAU Djupiansyah Ganie; Isroiyah Isroiyah; Dawami Buchori
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

The purpose of this research was to identify and clearly describe the performance of the Regional Disaster Management Agency (BPBD) employeesin handling forest and land firesin Berau Regency. The primary data source isin the form of questionnaire data which is distributed to 64 BPBD employees of Berau Regency using saturated sampling method or census. The analytical tools used include: validity and reliability tests, and weighted factor value methods.This study concludes that the results of the respondents' answers to the questionnaire regarding theperformance of BPBD employees in handling forest and land fires show varied answers, be it "very good", "good", "not good", "not good" and "very bad". . Positive responses consisting of answers "very good" and "good" amounted to 81.5% of all respondents' answers. This positive response was much greater than the negative response given by respondents which was only 18.5%, which consisted of the answers "not good" (16.0%), "not good" (2.1%) and "very not. good ”(0.4%).The total value of the weighted factors obtained from the calculations that have been done previously is 4.2.This value is included in the criteria N> 3 (average / mean value), which means that the performance of Regional Disaster Management Agency (BPBD) employees in handling forest and land firesin Berau Regency is good. So it can be concluded to reject the hypothesis in this study, which states that the performance of BPBD employees in handling forest and land fires in Berau Regency is not good.

Analisis Rasio Profitabilitas Pada CV Surya Indah Perkasa Di Tanjung Redeb Dawami Buchori
MAMEN: Jurnal Manajemen Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Literasi Sains Indonesia

The purpose of this study was to determine whether the profitability ratio of CV Surya Indah Perkasa in Tanjung Redeb in 2020 has increased compared to 2019. The usefulness of the results of this study is as information for management to determine company policies related to increasing company profitability in the future. The analytical tool used in this research is the Profitability Ratio, namely Gross Profit Margin, Operating Profit Margin and Net Profit Margin. Based on the results of the study, it can be seen that the comparison of Profitability Ratios in CV Surya Indah Perkasa in Tanjung Redeb in 2020 with 2019 showing that Gross Profit margin in 2020 increased by 0.67%, Operating Profit Margin in 2020 increased by 3.39%, Net Profit Margin in 2020 increased by 2.97%. Based on these results, the proposed hypothesis is accepted.

ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NOMOR 16 PADA BPJS KETENAGAKERJAAN CABANG BERAU MUSLIMIN; DAWAMI BUCHORI; SITI RESTI AISYAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 02 (2021): Vol 05 No 2 (2021): Accountia Journal Volume 5 No 2 Oktober 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Tujuan dalam penelitian ini adalah untuk mengetahui penerapan aktiva tetap berdasarkan PSAK No 16 pada BPJS Ketenagkerjaan. Penelitian ini merupakan penelitian komparatif, yaitu membandingkan aktiva tetap yang ada di BPJS Ketenagakerjaan dengan aktiva tetap menurut PSAK No 16. Hasil penelitian menunjukkan bahwa, BPJS Ketenagakerjaan pada perlakuan aktiva tetap dalam hal perolehan aktiva tetap, penyusutan aktiva tetap, pengeluaran setelah aktiva tetap, penghentian dan pelepasan aktiva tetap, serta penyajian dan pelaporan aktiva tetap telah menerapkan sesuai dengan PSAK No 16. Hanya saja dalam hal pengakuan awal perolehan aktiva tetap BPJS Ketenagakerjaan belum menerapkan sesuai dengan PSAK No 16 The purpose of this study was to determine the application of fixed assets based on PSAK No. 16 on BPJS Ketenagakerjaan. This research is a comparative study, which compares the fixed assets in BPJS Ketenagakerjaan with fixed assets according to PSAK No. 16. The results show that, BPJS Ketenagakerjaan on the treatment of fixed assets in terms of acquisition of fixed assets, depreciation of fixed assets, expenses after fixed assets, termination and disposal of fixed assets, as well as presentation and reporting of fixed assets have been implemented in accordance with PSAK No. 16. However, in terms of initial recognition of acquisition of fixed assets, BPJS Ketenagakerjaan has not implemented it in accordance with PSAK No. 16.

ANALISIS TITIK IMPAS PADA PENJUALAN KAMAR HOMESTAY TRI G DI KABUPATEN BERAU MA'RIFAH YULIANI; DAWAMI BUCHORI; AIZA LATIFAH ADIWIYAH
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

The purpose of this research is to find out the Break Event Point of selling room rental services at the Tri G Homestay in Berau Regency. The type of data in this research is quantitative data using secondary data obtained from Homestay Tri G in Berau Regency. Based on the results of the research, the break event point in 2019 reached Rp. 184,939,759,- or 627 rooms for a year, with sales of Exclusive rooms of Rp. 98,019,072,- as many as 280 rooms while sales of Superior rooms amounted to Rp. 86,921,921,- as many as 347 rooms.

PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS BANK SYARIAH INDONESIA Dawami Buchori; Suryadi Suryadi; Agus Imam; Fithi Yaturrahmah; Rustam Rustam
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.2 Edisi Desember 2022
Publisher : Universitas Muhammadiyah Bengkulu

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Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh beban operasional perpendapatan operasional terhadap profitabilitas bank syariah Indonesia. Teknik sampling yang digunakan dalam penelitian ini adalah teknik non probability sampling dengan jenis sampling jenuh yaitu teknik pengumpulan sampel apabila semua anggota populasi digunakan sebagai sampel. Maka penelitian ini mengambil sampel Bank Syariah Indonesia. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan jenis penelitian Eksplanatoris Kausalitas dan teknik pengumpulan data yang digunakan adalah teknik dokumentasi yaitu dengan mengumpulkan data-data dari laporan keuangan Bank Syariah Indonesia yang telah tercatat atau dipublikasikan secara resmi, bentuk Annual Report yang dikeluarkan oleh website resmi Bank Syariah Indonesia. Sumber data yang digunakan adalah data sekunder. Berdasarkan hasil penelitian dapat diketahui bahwa BOPO berpengaruh negatif signifikan terhadap profitabilitas Bank Syariah Indonesia. Kata kunci: Presepsi, Konsumen, Keputusan pembelian

Co-Authors Agus Imam AIZA LATIFAH ADIWIYAH Djupiansyah Ganie Fithi Yaturrahmah Isroiyah Isroiyah MUSLIMIN Rustam Rustam SITI RESTI AISYAH Suryadi Suryadi Yuliani, Marifah

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