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Optimalisasi produksi kerajinan Sulam Tekat melalui pengembangan kemampuan SDM di bidang disain Kelompok Usaha Bersama (KUB) Kuntum Bertuah di Kelurahan Harjosari Kecamatan Sukajadi, Pekanbaru Elva Susianti; Yusmar Palapa Wijaya; Tobi Arfan
Unri Conference Series: Community Engagement Vol 1 (2019): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.1.51-55

Abstract

Harjosari Subdistrict, Sukajadi Sub-District is near from the central government of Pekanbaru. In this district, an UKM was established which was named Tekat Tiga Dara since 2009 with the first members of 2 (two) people and growi up to 10 (ten) people. This UKM produces and sells handicrafts produced by its members, including acrylic crafts, embroidery and aids. To remind the family income of the surrounding UKM, Nurila as the manager, formed two Craft Joint Business Groups (KUNTUM BERTUAH) and food (MEKAR BERSEMI). The KUB craft consists of 14 (fourteen) housewives who live around Jl. Dahlia gg. Jati. The main production from KUB Kuntum Bertuah is Sulam Tekat. Dense embroidery is a typical Malay embroidery that is widely applied to wall hangings, aisle, and souvenir for regional and wedding activities. The main ingredient of this dense embroidery is gold prada paper which is fixed (attached) to the base cloth (velvet, songket etc.). The process starts from making embroidery motifs on paper prada, cutting out motifs, pasting and sewing the edges of the motif with gold thread. The most difficult and time-consuming process is to embroider and make paper patterns. Making patterns on paper is done by tracing pattern on paper prada, then cut according to the curve of the pattern. Both of these processes requires high patience and precision. If it is wrongly cut, then this expensive material will be damaged and cannot be used. This KUB very hopeful for a tool that can print patterns and at the same time cut them on prada paper. To overcome this problem, KUB members will be trained to use simple graphic design computer applications commonly used to print it on cutting sticker printer machines. Hopefully, with this method, the work of making souvenirs with any of the same motifs can be made shorter and faster. It is expected that this KUB production will also increase according to market demand.
Analisis Peramalan Penjualan Jasa Freight Forwarding pada PT. Camar Cargo Logistics Annisa Putri Yudhita; Heri Ribut Yuliantoro; Tobi Arfan
Jurnal Akuntansi Keuangan dan Bisnis Vol 9 (2016): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.869 KB)

Abstract

This research is intended to find out more about how to forecast and to find out how many is the total sales of freight forwarding service for export and import in PT. Camar Cargo Logistics. For this research, the author is using autoregretion and autocorrelation method. The results from this research are : (1) The sales forecast of freight forwarding service for export each semester from the period of 2016 until 2018 are $ 124.208, $ 123.098, $ 121.880, $ 120.544, $ 119.078, $ 117.471. (2) The sales forecast of freight forwarding service for import each semester from the period of 2016 until 2018 are $ 48.908, $ 46.853, $ 44.448, $ 41.634, $ 38.342, $ 34.490. (3) According to the calculation of MSE (Mean Squared Error) and MAE (Mean Absolute Error), autoregression and autocorrelation method are the best methods for sales forecasting if they are compared to single exponential smoothing method. The conclusion from this research is sales forecast from freight forwarding service for export and for import is decreasing each semester from the period of 2016 until 2018.
Aplikasi Kalkulator Perhitungan Pajak Penghasilan Final Pada UMKM Berbasis Android Tobi Arfan; Kartina Diah Kusuma. W
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.792 KB) | DOI: 10.35143/jakb.v13i2.4343

Abstract

Minimnya kemampuan UMKM dalam melakukan pencatatan keuangan dan membuat laporan keuangan telah menjadi masalah pelik bagi pengusaha UMKM dalam hubungannya dengan perhitungan, pembayaran dan pelaporan pajak. Laporan keuangan juga diperlukan untuk melaksanakan kewajiban pajak. Adanya pelaksanaan sistem self assessment pada sistem perpajakan di Indonesia telah menuntut wajib pajak untuk aktif menghitung, melaporkan dan membayar sendiri jumlah pajak yang terhutang kepada negara. Namun, tidak semua pelaku UMKM paham cara menghitung pajak yang menjadi kewajiban mereka. Apalagi untuk menuntaskan kewajiban perpajakannya seperti membayar dan melaporkan PPh Final. Sejalan dengan pemanfaatan teknologi, penelitian ini memberikan alternative solusi bagi permasalahan pelaku UMKM dengan mengembangkan aplikasi android yang dapat memberikan fungsi dokumentasi transaksi harian yang diperoleh untuk kemudian menghitung PPh Final UMKM yang harus dikeluarkan sesuai dengan besarnya penghasilan pelaku UMKM dari transaksi yang telah didokumentasikan. Aplikasi telah berhasil dikembagkan dan menunjukkan telah memenuhi semua fungsionalitas system 100% berdasarkan pengujian blackbox testing.
Elastisitas Uang Kuliah Pada Perguruan Tinggi Swasta Tobi Arfan; Hamdani Arifulsyah; Abdi Bhayangkara
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.099 KB) | DOI: 10.35143/jakb.v14i2.5197

Abstract

Penelitian ini bertujuan untuk mengukur bagaimana reaksi mahasiswa aktif jika terjadi perubahanan uang kuliah pada perguruan tinggi dengan menggunakan pendekatan elastisitas harga (price elasticity). Objek penelitian adalah mahasiswa Politeknik Caltex Riau yang dikategorikan berdasarkan jenis program studi dan angkatan masuk kuliah. Metode penelitian menggunakan metode desktriptif dari data survey yang dikumpulkan menggunakan survey atau kuisioner. Pengukuran data menggunakan metode statistik deskriptif dan kuantitatif menggunakan bantuan Microsoft Excel untuk mengukur nilai coefisien dalam menentukan kategori elastisitas. Hasil penelitian ini membuktikan mahasiswa di setiap program dan jenjang sensitif terhadap perubahan uang kuliah yang terjadi dengan tingkat elastisitas 4,6 dan 1,7 dan -1,0 pada tahun 2017. Dan pada tahun 2019 masing-masing untuk program studi Akuntansi dan D4 teknik -1,6 dan -1,3.
PENINGKATAN KOMPETENSI CLOUD ACCOUNTING SISWA SMKN 1 DUMAI MELALUI PELATIHAN ZAHIR ACCOUNTING VERSI ONLINE Heri Ribut Yuliantoro; Hamdani Arifulsyah; Tobi Arfan; Fifitri Ali; Meliza Putriyanti Zifi
Jurnal Pengabdian Masyarakat Multidisiplin Vol 6 No 3 (2023): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v6i3.2994

Abstract

Knowledge of the operation of the Online version of Zahir Accounting as one of the Cloud Accounting applications is very important, especially for Vocational High School (SMK) students. As graduates who are ready to work, expertise in operating the Online version of Zahir Accounting must be possessed by SMK graduates because currently many companies are using the application. This community service activity is carried out in the form of offline training on Zahir Accounting for students of the Accounting and Institutional Finance Department at SMKN 1 Dumai. Currently, students of SMKN 1 Dumai have never received training on the operation of the Online version of Zahir Accounting. Basically, this training activity aims to provide knowledge and skills to SMKN 1 Dumai students about the use of the Online version of Zahir Accounting Software so that it can be a way to increase student competence, especially in terms of Cloud Accounting technology. This training was attended by 20 students of SMKN 1 Dumai majoring in Accounting and Institutional Finance. The results of the review of this training show that in general the participants' satisfaction related to the implementation of the training is very good, and in general the participants understand the training material well. It is hoped that the Online version of Zahir Accounting will become one of the students' teaching materials related to accounting and financial management with cloud accounting technology.