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PROFESIONALISME AKUNTAN SEBAGAI KOMPONEN PENDUKUNG PERTAHANAN NEGARA DALAM MEMBANGUN NEGERI Tien Norma Habsari; Zainal Abidin Sahabuddin; Sri Sundari
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.499

This study aims to analyze the professionalism of accountants as a component of supporting national defense. Supporting components that can increase the strength and capability of the main components and reserve components in the face of military and non-military threats. This study uses a qualitative approach with descriptive analysis method through collecting data from several books, journals, printed or electronic documents, and other sources of data or information. The research is intended to analyze the data by using data reduction techniques. The results of this study require selfdevelopment, improvement of soft skills, building networks with entrepreneurs, the government, and even accounting students with KAP and business organizations also need to be developed in order to increase the number of professional accountants in Indonesia. So that it is hoped that Indonesian Accountants as a supporting component can make a maximum contribution in building a prosperous country.

POTENSI KOMODITI PERDAGANGAN PISANG DALAM RANGKA MEMENUHI PERMINTAAN DAN MENDUKUNG KETAHANAN PANGAN DITINJAU DARI PERSPEKTIF EKONOMI PERTAHANAN (STUDI DI KABUPATEN BOGOR) Indriana Sulistyowarni; Sri Sundari; Supandi Halim
Jurnal Pertahanan & Bela Negara Vol 10, No 3 (2020): Jurnal Pertahanan dan Bela Negara
Publisher : Indonesia Defense University

Salah satu fokus pertahanan nirmiliter di Indonesia adalah pertahanan sektor ekonomi diantaranya penguatan neraca perdagangan melalui mendorong ekspor komoditas perdagangan. Komoditas perdagangan hortikultura Indonesia yang berpotensi besar yaitu pisang. Keunggulan pisang dari Indonesia apabila dibandingkan dengan negara lain ialah keragaman varietas dan memiliki rasa yang khas. Sedangkan kelemahan ekspor pisang dari Indonesia meliputi kemasan kurang kompetitif, masih ada kualitas yang belum memenuhi standar ekspor serta pasokan belum sustainable. Penelitian ini mendeskripsikan sejauh mana potensi pisang yang besar bisa dimanfaatkan secara optimal. Diharapkan memberikan kontribusi terhadap kesejahteraan masyarakat, pertumbuhan ekonomi daerah dan pemasukan dari ekspor serta mendukung ketahanan pangan. Dengan menerapkan metode kualitatif dan melalui wawancara dan participant observation. Hasil penelitian menunjukkan bahwa pisang berpotensi besar dikembangkan di Kabupaten Bogor akan tetapi pemanfaatan potensi tersebut belum optimal. Faktor penghambat pengembangan meliputi penerapan teknik budidaya belum sesuai SOP, keterbatasan lahan skala besar/kebun, alih fungsi lahan, kurang pelatihan dan pendampingan, tidak ada kemitraan perusahaan besar, jaminan stok ekspor belum stabil, belum lolos uji SPS serta keberpihakan negara tujuan ekspor kepada negara tertentu. Faktor pendukung yaitu kesesuaian agroklimat, peluang pasar besar, kesediaan petani tinggi. Upaya yang sudah dilakukan yaitu alokasi anggaran dan inventarisasi lahan. Oleh karena itu perlu membangun kemitraan dengan swasta/ perusahaan besar, pendampingan berkelanjutan, sinergi dan kooordinasi Pemda, swasta, masyarakat dan lembaga penelitian. Hal ini penting guna meningkatkan potensi pisang sebagai komoditi perdagangan baik produksi serta produktivitasnya meningkat sehingga mampu memenuhi permintaan pasar domestik dan ekspor. Pada akhirnya akan meningkatkan keamanan ekonomi sebagai salahsatu fokus utama ekonomi pertahanan.Kata kunci : potensi, komoditi perdagangan pisang, permintaan pasar domestik dan ekspor, ketahanan pangan, ekonomi pertahanan

Pengaruh Islamicity Performance Index Terkait Nilai Perusahaan dengan Konsep Maqashid As-Syariah Muhamad Atho’ illah; Sri Sundari; Sidik Boedoyo; Leo Sianipar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 5 No 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.4656

The Islamicity Performance Index is a performance measurement tool that is able to reveal the materialistic and spiritual values that exist in sharia companies. Performance measurement using the Islamicity Performance Index is only based on information available in the annual financial reports. This index refers to Profit Sharing Ratio, Zakat Performance Ratio, Equitable Ratio, Director Employess Welfare Ratio, Islamic investment vs non-Islamic investment, Islamic income vs non-Islamic income and AAOFI index. The results of this study indicate that Islamic financial performance (Islamicity Performance Index) is able to significantly and positively influence company value as measured using the concept of Maqashid as-Syariah. So that if the Islamic financial performance (Islamicity Performance Index) in the ranking is considered UNSATISFACTORY, it will have an impact on company value in the Maqashid as-Syariah concept which also tends to get a bad rating in the eyes of investors. And vice versa, if the rating is considered SATISFACTORY, then the value of the company will tend to get a good assessment and added value in the eyes of investors. Firm size is able to negatively moderate (weaken) the relationship of the Islamicity Performance Index to firm value in Islamic Commercial Bank companies. The results that occurred in this study could also be caused by macroeconomic factors that greatly affect the performance of Islamic banking in Indonesia with an increase in inflation which has a negative impact on Islamic banking financial performance (ROA). Keywords: Islamicity Performance Index; syariah companies; Maqashid as-Syariah

PEMBERDAYAAN UMKM MELALUI DIGITAL MARKETING GUNA MENINGKATKAN KETAHANAN EKONOMI DI MASA PANDEMI Sri Sundari; Indriana Sulistyowarni
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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

Abstrak Pandemi yang berkepanjangan sebagai akibat adanya virus Corona merupakan salah satu bentuk ancaman yang menyerang banyak negara di dunia. Pandemi ini memberikan dampak pada hampir semua sektor kehidupan. Salah satu sektor yang terkena imbas selain kesehatan adalah sektor ekonomi. Sektor ekonomi tidak terlepas dari pergeseran yang sebelumnya banyak terdapat bisnis secara konvensional, maka beberapa tahun terakhir sudah mulai bergeser ke bisnis digital. Dalam kaitannya dengan UMKM sebagai salah satu subsektor ekonomi, mau tidak mau harus mengikuti perkembangan jaman. Fenomena bahwa produk UMKM memiliki kendala dalam hal pemasaran sehingga banyak produk yang tidak terjual, penggunaan strategi pemasaran tardisional yang belum menjangkau pangsa pasar yang luas serta penurunan pendapatan yang signifikan pada masa pandemi Covid-19 yang berdampak ada ketahanan ekonomi pelaku UMKM yang rendah. Penelitian ini mengangkat permasalahan bagaimana pemberdayaan UMKM melalui digital marketing di masa pandemi dan tujuan penelitian ialah mendeskripsikan sejauhmana upaya pemberdayaan UMKM melalui penguatan strategi pemasaran (digital marketing). Dengan menggunakan metode penelitian kualitatif deskriptif analisis dan teknik analisis data Miles Huberman. Hasil penelitian menunjukkan bahwa strategi pemasaran yang sudah dilakukan oleh pelaku UMKM sebagian besar saat ini berbasis pada offline marketing. Pemasaran offline memiliki kekurangan yaitu pangsa pasar yang terbatas. Adanya strategi pemasaran yang berbasis digital dan dukungan dari pemerintah dan berbagai pihak diharapkan mampu meningkatkan penguasaan pasar yang potensial dan diharapkan mampu meningkatkan pendapatan pelaku UMKM sehingga mampu mewujudkan ketahanan ekonomi. Abstract The prolonged pandemic as a result of the Corona virus is a form of threat that attacks many countries in the world. This pandemic has an impact on almost all sectors of life. One of the sectors affected besides health is the economic sector. The economic sector is inseparable from a shift where previously there were many conventional businesses, so in the last few years it has begun to shift to digital business. In relation to MSMEs as one of the economic sub-sectors, inevitably they have to keep up with the times. The phenomenon that MSME products have obstacles in terms of marketing so that many products are not sold, the use of traditional marketing strategies that have not reached a wide market share and a significant decrease in income during the Covid-19 pandemic has an impact on the low economic resilience of MSME person. Problem of this research is how to empower MSMEs through digital marketing during a pandemic and the aim of the research is to describe the extent to which efforts to empower MSMEs through strengthening marketing strategies (digital marketing). By using descriptive qualitative research methods analysis and Miles Huberman as data analysis techniques. The results showed that marketing strategies that have been carried out by MSMEs are mostly based on offline marketing. Offline marketing has disadvantage of a limited market share. The existence of a digital-based marketing strategy and support from the Government and various parties is expected to be able to increase potential market share and is expected to increase MSME persons income so that they can realize economic resilience.

Analisis Kritis Anggaran Pertahanan: Studi Literatur Tentang Metode Pengelolaan dan Evaluasi Leo Sianipar; Guntur Eko Saputro; Sri Sundari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 5 No 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.4252

Defense budget is an essential component in a country's defense strategy. The selection of effective methods in managing and evaluating defense budgets can have a significant impact on national defense capabilities. Therefore, this study aims to critically analyze the methods of managing and evaluating defense budgets through relevant literature studies. The method used in this research is literature review, involving the collection and analysis of journals, books, government reports, and other relevant publications. This research involves an in-depth examination of the methods of managing and evaluating defense budgets that have been implemented by countries across the globe. The analysis results indicate that there is significant variation in the approaches to managing and evaluating defense budgets in different countries. Commonly used methods include top-down and bottom-up approaches, cost-benefit analysis, risk analysis, and strategic planning techniques. Furthermore, this research also identifies the challenges faced by countries in managing and evaluating defense budgets, such as political complexity, strategic uncertainty, and resource limitations. This study provides valuable insights into the methods that can be applied in managing and evaluating defense budgets. In the context of national defense planning, a profound understanding of these various methods can assist countries in optimizing their resource allocation, enhancing the efficiency and effectiveness of defense budget management, and strengthening national defense capabilities. Keywords: Defense Budget, Budget Management, Budget Evaluation, Defense Strategy, National Defense Planning.

Pengaruh Islamicity Performance Index Terkait Nilai Perusahaan dengan Konsep Maqashid As-Syariah Muhamad Atho’ illah; Sri Sundari; M. Sidik Boedoyo; Leo Sianipar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.779

The Islamicity Performance Index is a performance measurement tool that is able to reveal the materialistic and spiritual values that exist in sharia companies. Performance measurement using the Islamicity Performance Index is only based on information available in the annual financial reports. This index refers to Profit Sharing Ratio, Zakat Performance Ratio, Equitable Ratio, Director Employess Welfare Ratio, Islamic investment vs non-Islamic investment, Islamic income vs non-Islamic income and AAOFI index. The results of this study indicate that Islamic financial performance (Islamicity Performance Index) is able to significantly and positively influence company value as measured using the concept of Maqashid as-Syariah. So that if the Islamic financial performance (Islamicity Performance Index) in the ranking is considered UNSATISFACTORY, it will have an impact on company value in the Maqashid as-Syariah concept which also tends to get a bad rating in the eyes of investors. And vice versa, if the rating is considered SATISFACTORY, then the value of the company will tend to get a good assessment and added value in the eyes of investors. Firm size is able to negatively moderate (weaken) the relationship of the Islamicity Performance Index to firm value in Islamic Commercial Bank companies. The results that occurred in this study could also be caused by macroeconomic factors that greatly affect the performance of Islamic banking in Indonesia with an increase in inflation which has a negative impact on Islamic banking financial performance (ROA). Keywords: Islamicity Performance Index; syariah companies; Maqashid as-Syariah

Analisis Dampak Lingkungan dan Keekonomian Pembangkit Listrik Tenaga Co-firing Biomassa dan Baru bara sebagai Upaya Bauran Energi Terbarukan Dhiyanti Nawang Palupi; Sri Sundari; M. Ikhwan Syahtaria; Leo Sianipar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.781

Steam power plants are the largest contributor to carbon emissions in Indonesia. Utilizing biomass fuel through co-firing technology is one way to reduce carbon dioxide emissions. As part of an effort to increase the use of renewable energy, this study will assess the economic and environmental effects of co-firing biomass and coal power plants. This study uses a descriptive method of analysis of literature studies. The research results show that the continuous use of coal can lead to extinction. According to the data, the energy potential of biomass reaches 32.6 GW, with a new utilization of 1,895.7 MW, or around 5.8%. It takes more than 9 million tons of biomass every year to support the application of co-firing technology in 52 steam power plants in Indonesia. Various sources of biomass have the potential to support the application of co-firing technology. To achieve the target of 23 percent of the new renewable energy mix in 2025, the supply of biomass is very helpful. In addition to being able to increase its contribution to the renewable energy mix, the application of co-firing can also help the growth of the people's economy or circular economy. Keywords: Coal, Biomass, Co-firing, Economy, Environment

Pajak Karbon sebagai Instrumen Kebijakan untuk Mendorong Transisi Energi dan Pertumbuhan Ekonomi yang Berkelanjutan Galih Rakasiwi Soekarno; Sri Sundari; M. Sidik Boedoyo; Leo Sianipar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.870

Energy transition and sustainable economic growth have become global priorities in addressing climate change. Carbon taxation has been recognized as one of the effective policy instruments in reducing carbon emissions and promoting the use of clean energy sources. However, the implementation and impact of carbon taxation are still subject to debate, particularly in the context of economic growth. Therefore, this research aims to investigate the role of carbon taxation in energy transition and economic growth, as well as identifying the associated benefits and challenges. The concept of carbon taxation and its impact on energy transformation are the main focus of this study. Within the concept of carbon taxation, the appropriate tax rate and effective design are crucial keys. Carbon taxation can provide economic incentives to reduce carbon emissions and encourage the use of clean energy sources. However, its implementation faces challenges such as uneven social impacts and international coordination. Case studies of countries adopting carbon taxation are also conducted to illustrate the real-life experiences and impacts of this policy. Carbon taxation has great potential in driving energy transition and sustainable economic growth. Through carbon emission reduction, increased utilization of clean energy, technological innovation, and revenue for investment, carbon taxation can bring significant benefits. However, challenges in implementation and international coordination need to be overcome. Inclusive supportive policies, proper tax design, and strong international cooperation are some recommendations to optimize the benefits of carbon taxation. Keywords: carbon taxation, energy transition, economic growth, carbon emissions, clean energy sources.

Analisis Biaya Ekonomi Serta Dampak Lingkungan Penggunaan Gasoline dan Biofuel Sebagai Bahan Bakar Transportasi Prisila Dinanti; Sri Sundari; Rudy Laksmono; Try Ridho Ramadhan; Leo Sianipar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.871

Global warming is not the newest issue we are facing. Until now, the issue of global warming is still a topic of discussion among world-class researchers. Global warming is the increase in the earth's temperature or the average temperature of the atmosphere, sea and earth's land that we are experiencing today. The amount of carbon obtained at this time is the result of industrial, transportation, household and commercial activities in the use of energy consumption. In order to suppress rising temperatures, the government has made the decision to continue its commitment to reducing greenhouse gas emissions by taking a number of strategic steps in the management of the energy, transportation and energy sectors. The government's strategy in the transportation sector is to transition oil-fueled vehicles into electric motorized vehicles. The strategic step to reduce fossil energy consumption is to increase the production of environmentally friendly energy such as bioethanol. However, mixing bioethanol as an environmentally friendly alternative fuel faces problems. Related to the obstacles that become obstacles due to the relatively high cost of bioethanol production, resistance from local entrepreneurs, and limited supply. This writing is by applying the Literature Review method. Literature review contains descriptions of theories, findings and other research materials derived from reference materials as the basis for research activities. In terms of economic and environmental aspects, the use of bioethanol in vehicle fuel can be an alternative solution that must be continuously developed and produced. Keywords: Biofuels, Economic Costs, Gasoline, GHG Emissions, Environment.

Pemanfaatan Panel Surya untuk Usaha Indekos guna Menambah Nilai Ekonomi yang Ramah Lingkungan T. Agung Kurniawan; Sri Sundari; Yanif Kuntjoro; Prisila Dinanti; Leo Sianipar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.913

Energy needs are increasing every year, on the other hand energy stocks from fossil materials will be depleted if they continue to be used, because energy from fossil sources cannot be renewed. Therefore, today we must utilize energy from new renewable energy sources because it can be renewed and environmentally friendly. Solar energy cannot be directly used and must be converted first into electrical energy. To convert in the form of electrical energy the components needed to convert solar energy into electrical energy are called solar cells. With the need for sufficiently large electrical energy, private homes should have switched and must take advantage of the existing potential of solar energy to be converted into electrical energy in meeting the electricity needs needed daily. This research focuses on descriptive research. By using a quantitative descriptive method, it is expected to produce research results that are truly in accordance with field conditions. The results of the calculations that can be concluded are that the investment costs are only around 4.3 years with an average use of panels that can reach a period of 25 years, and the power generated in 1 year is 18,885 kWh. Then the revenue generated from PLTS is IDR 38,525,400. Keywords: Cost, Economy, Energy, Solar Panels.

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