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All Journal SENTIA 2016 Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Akuntansi Bisnis dan Humaniora JURNAL ABDIKARYASAKTI Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Basuki Rachmat
Politeknik Negeri Malang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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 1 
RANCANG BANGUN ALAT PENGERING TIPE RAK SISTEM DOUBLE BLOWER Rahbini Rahbini; Heryanto Heryanto; Basuki Rachmat; Erry Ika Rhofita
SENTIA 2016 Vol 8, No 2 (2016)
Publisher : SENTIA 2016

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.86 KB)

Abstract

The drying process is done by most yam farmers in Indonesia by using conventional methods relying on sunlight. However, it does have many flaws that depends only on sunlight and weather changes so as to reduce the quality and interfere with the desired process. To improve the quality of the resulting yam flour is required drier. In this study focuses on design of yam drier rack type with double blower. The use of double blower on this instrument aims to establish a hot air flow patterns that can distribute the temperature evenly across the drying chamber, so that the drying process can take place quickly. Results of testing tools is done, the total energy requirement for drying chestnuts from the initial moisture content of 84% to 4.91% for 4 hours at 20118,823 kJ with total LPG consumption required for 0434 kg of LPG per hour and needs for 0109.
Laba Yang Tersebunyi: Kajian Empiris Pada Entitas Perbankan Syariah Basuki Rachmat; Muhamad Muwidha
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 3 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i3.011

Abstract

Hidden Profit is the 2005 theory concept of newly tested empirical qualitative in 2020. With service profit chain as a Grand Theory, this study aims to provide a strengthening understanding of hidden profits in activities of PT. Bank Mandiri Syariah (BMS). The results of the study involving 10 informants from the different branch offices in the East Java region showed that the right operating strategy and service delivery system supported by vision, mission and culture of sharia-value-based organizations was proven to be able to realize the service concept that reflects the Hablum Minallah, Hablum Minannas Wa Hablum Minal ‘Alam in the achievement of the blessing of the financial performance of BMS as Allah SWT promised in the Qur'an.AbstrakLaba Tersembunyi merupakan konsep teori 2005 yang baru diuji kualitatif empiris pada tahun 2020. Dengan Service Profit Chain sebagai grand theory, penelitian ini bertujuan untuk memberi penguatan pemahaman Laba Tersembunyi pada aktivitas PT. Bank Mandiri Syariah (BMS). Hasil Penelitian dengan melibatkan 10 informan dari kantor cabang yang berbeda di wilayah Jawa Timur menunjukkan, bahwa operating strategy dan service delivery system yang tepat ditunjang visi, misi dan budaya organisasi berbasis nilai-nilai syariah terbukti mampu mewujudkan service concept yang merefleksikan Hablum Minallah, Hablum Minannas Wa Hablum Minal ‘Alam dalam capaian keberkahan kinerja keuangan BMS sebagaimana Allah SWT janjikan dalam Alquran.
Environmental Management Accounting (Ema) Sebagai Dasar Pengukuran Dampak Usaha pada Perusahaan Gomal Halomoan Nainggolan; Annisa Fatimah; Basuki Rachmat
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.807 KB)

Abstract

AbstractTo determine the environmental impact, cost and benefits of it’s conserva tion has done, this study will be explained descriptively. It used interview and documentary techniques in obtaining data, for example raw materi als data, finished products and waste quantity, production costs, inputs and outputs at each station and activity costs which probably used by environmental conservation. First step of EMA is calculation of Physical Environmental Management Accounting (PEMA) then Monetary Envi ronmental Accounting (MEMA). The results of this study indicate that the company can save electricity costs from the conversion value of bagasse, even getting additional profits from the sale of tetes waste.AbstrakUntuk mengetahui dampak lingkungan serta cost and benefit atas konservasi lingkungan yang telah dilakukan perusahaan secara deskriptif, penelitian ini menggunakanteknik wawancara dan dokumenter dalam mendapatkan data penggunaan bahan baku, jumlah produk jadi dan limbah, biaya produksi, masukan dan keluaran di setiap stasiun serta biaya aktivitas konservasi lingkungan yang mungkin dilakukan. EMA terlebih dahulu dilakukan dengan perhitungan Physical Environmental Manage ment Accounting (PEMA) lalu Monetary Environmental Accounting (MEMA). Hasil penelitian ini menunjukkan perusahaan dapat menghemat bi aya listrik dari nilai konversi limbah ampas tebu, bahkan mendapatkan tambahan keuntungan dari hasil penjualan limbah tetes.
PELATIHAN PENGOLAHAN SAMPAH UNTUK MEMPRODUKSI KOMPOS DAN MAGGOT BSF DI PERUMAHAN BUMI TUNGGULWULUNG INDAH KOTA MALANG Sumiadji Sumiadji; Basuki Rachmat; Endah Suwarni; Fita Setiati; Futuh Handoyo; Edi Winarto; Padma Adriana Sari
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.722 KB) | DOI: 10.25105/ja.v2i1.12506

Abstract

The community service activities are carried out in the Bumi Tunggulwulung Indah (BTWI) housing where all the residents in this housing namely RT 015-RW 001, Tunggulwulung, Lowokwaru, Malang City. There are problems faced by BTWI residents, the main points can be identified as follows: (1) there is a fairly large volume of waste in the BTWI environment, both leaf waste and kitchen waste (2) dry waste disposal (dry twigs and leaves) requires regular costs. The transportation of kitchen waste is sometimes constrained so that it accumulates and causes pollution, and (3) the accumulation and full volume of waste in the Temporary Shelter (TPS) in the Tunggulwulung sub-district. The results of the residents' deliberation agreed to form a partner team to work with the implementing team for community service activities. The purpose of this waste management training is expected to (1) improve the understanding and behavior of residents in processing waste, (2) reduce the amount of waste that must be transported, and (3) increase the economic value of waste into compost and BSF maggot. The methods applied in community service activities are counseling, training and monitoring. The results of the activity showed that the implementation of the extension succeeded in providing understanding and knowledge about waste management to activity partners. The results of the training were able to overcome the waste problem, reduce the cost of transporting waste and change the economic value of waste into compost and maggot as an alternative feed for catfish supplements.
PELATIHAN KEWIRAUSAHAAN PEMBUATAN MINUMAN THAI TEA DAN PERHITUNGAN HARGA POKOK PRODUKSI PADA IBU-IBU PKK RT 2 RW 5 PERUMAHAN MUARA SARANA INDAH JETIS MULYOAGUNG DAU MALANG Indrayati Indrayati; Ludfi Djajanto; Basuki Rachmat; Kuni Utami; Suryadi
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.166

Abstract

Entrepreneurship Training in making Thai Tea and calculation of the cost of production is one of the efforts to provide knowledge for PKK mothers to improve nutrition or endurance as well as increase income for PKK mothers in Muara Sarana Indah housing Mulyoagung Dau Malang. This effort to improve nutrition is the responsibility of universities, especially Malang State Polytechnic in order to increase endurance by making their own processed food at a lower cost. This PKM was carried out on August 14 and 15, 2021.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Intensitas Aset Tetap terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia) Alfin Irsyad; Endah Suwarni; Basuki Rachmat
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.15

Abstract

The purpose of this study is to investigate the influence of Profitability, Leverage, Company Size and Intensity of Fixed Assets on the Tax Avoidance of subsector food and beverage companies. The research used Purposive Sampling as the data collection technique. From the 30 companies, there were only 14 companies which met the criteria. The data analysis method used a multipe linear regressions. The used 26th version of IBM SPSS Statistics as a data analysis tool. The result of the research showed that there was a postive and significant influence of Company Size on the Tax Avoidance. Meanwhile, Profitability, Leverage, and Intensity of Fixed Assets partially have not significant effect on the Tax Avoidance. The result of simultaneous test showed that there was a not significant influence of Profitability, Leverage, and Intensity of Fixed Assets on the Tax Avoidance.
Laba yang Tersebunyi: Kajian Empiris pada Entitas Perbankan Syariah Basuki Rachmat; Muhamad Muwidha
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.081 KB) | DOI: 10.33795/jraam.v5i3.011

Abstract

Hidden Profit is the 2005 theory concept of newly tested empirical qualitative in 2020. With service profit chain as a Grand Theory, this study aims to provide a strengthening understanding of hidden profits in activities of PT. Bank Mandiri Syariah (BMS). The results of the study involving 10 informants from the different branch offices in the East Java region showed that the right operating strategy and service delivery system supported by vision, mission and culture of sharia value-based organizations was proven to be able to realize the service concept that reflects the Hablum Minallah, Hablum Minannas Wa Hablum Minal ‘Alam in the achievement of the blessing of the financial performance of BMS as Allah SWT promised in the Qur'an. Abstrak Laba Tersembunyi merupakan konsep teori 2005 yang baru diuji kualitatif empiris pada tahun 2020. Dengan Service Profit Chain sebagai grand theory, penelitian ini bertujuan untuk memberi penguatan pemahaman Laba Tersembunyi pada aktivitas PT. Bank Mandiri Syariah (BMS). Hasil Penelitian dengan melibatkan 10 informan dari kantor cabang yang berbeda di wilayah Jawa Timur menunjukkan, bahwa operating strategy dan service delivery system yang tepat ditunjang visi, misi dan budaya organisasi berbasis nilai-nilai syariah terbukti mampu mewujudkan service concept yang merefleksikan Hablum Minallah, Hablum Minannas Wa Hablum Minal ‘Alam dalam capaian keberkahan kinerja keuangan BMS sebagaimana Allah SWT janjikan dalam Alquran.
Corporate Social Responbility dan Debt Ratio sebagai Determinan Harga Saham Yunia Afiatin; Ella Ersyi Rosyida; Basuki Rachmat
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.321 KB) | DOI: 10.33795/jraam.v4i2.011

Abstract

The purpose of this research is to measure the effect of Corporate Social Responsibility and debt ratio on stock price. This research is a quantitative one, which use purposive sampling as its method. The results showed that Corporate Social Responsibility has significant effect on stock price, Debt ratio has no significant effect on stock price. On the other hand, when they were tested simultaneously, it showed that the Corporate Social Responsibility and debt ratio have significant effect to stock price. Based on the results, managers who want to increase the price of shares through Corporate Social Responsibility are advised to do it by minimizing debt ratio. Abstrak Tujuan penelitian ini adalah untuk mengukur pengaruh pengungkapan Corporate Social Responbility dan debt ratio terhadap harga saham. Metode penelitian ini menggunakan kuantitatif dengan menggunakan Purposive Sampling sebagai penarikan sampel. Hasil penelitian ini menunjukan bahwa Corporate Social Responbility berpengaruh signifikan terhadap harga saham, sedangkan debt ratio tidak. Pengujian secara simultan menunjukan bahwa Corporate Social Responbility dan Debt Ratio secara signifikan berpengaruh terhadap harga saham. Dari hasil penelitian ini diharapkan para manajer yang ingin meningkatkan harga saham melalui Corporate Social Responbility dapat melakukannya dengan menurunkan tingkat hutang perusahaan.
Environmental Management Accounting (Ema) Sebagai Dasar Pengukuran Dampak Usaha pada Perusahaan Gomal Halomoan Nainggolan; Annisa Fatimah; Basuki Rachmat
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.807 KB)

Abstract

Abstract To determine the environmental impact, cost and benefits of it’s conservation has done, this study will be explained descriptively. It used interview and documentary techniques in obtaining data, for example raw materials data, finished products and waste quantity, production costs, inputs and outputs at each station and activity costs which probably used by environmental conservation. First step of EMA is calculation of Physical Environmental Management Accounting (PEMA) then Monetary Environmental Accounting (MEMA). The results of this study indicate that the company can save electricity costs from the conversion value of bagasse, even getting additional profits from the sale of tetes waste. Abstraksi Untuk mengetahui dampak lingkungan serta cost and benefit atas konservasi lingkungan yang telah dilakukan perusahaan secara deskriptif, penelitian ini menggunakanteknik wawancara dan dokumenter dalam mendapatkan data penggunaan bahan baku, jumlah produk jadi dan limbah, biaya produksi, masukan dan keluaran di setiap stasiun serta biaya aktivitas konservasi lingkungan yang mungkin dilakukan. EMA terlebih dahulu dilakukan denganperhitungan Physical Environmental Management Accounting (PEMA) lalu Monetary Environmental Accounting(MEMA). Hasil penelitian ini menunjukkan perusahaan dapat menghemat biaya listrik dari nilai konversi limbah ampas tebu, bahkan mendapatkan tambahan keuntungan dari hasil penjualan limbah tetes.
Co-Authors Alfin Irsyad Annisa Fatimah Edi Winarto Ella Ersyi Rosyida Endah Suwarni Erry Ika Rhofita Fita Setiati Futuh Handoyo Gomal Halomoan Nainggolan Heryanto Heryanto Indrayati Indrayati Kuni Utami Ludfi Djajanto Muhamad Muwidha Padma Adriana Sari Rahbini Rahbini Sumiadji - Suryadi Yunia Afiatin