Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献_第5页

Asesmen Teknologi Pada Industri Kecil Dan Menengah Garmen (Kasus Kajian: CV JK)

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-07-08 DOI: 10.59432/jute.v5i1.24

Rita Istikowati

{"title":"Asesmen Teknologi Pada Industri Kecil Dan Menengah Garmen (Kasus Kajian: CV JK)","authors":"Rita Istikowati","doi":"10.59432/jute.v5i1.24","DOIUrl":"https://doi.org/10.59432/jute.v5i1.24","url":null,"abstract":"Iklim industri di Indonesia yang sedang berkembang. Industri Produk Tekstil yang merupakan salah satu industri prioritas juga tidak lepas dari perkembangan industri tersebut. Selain itu, semakin berkembangnya persaingan global yang semakin ketat memaksa IKM untuk meningkatkan daya saing baik berupa efisiensi produk maupun kualitas produk yang dihasilkan agar dapat mempertahankan eksistensinya. Perkembangan industri saat ini yang tengah mengalami revolusi industri yang kempat (industri 4.0) maka perlu industi mengetahui posisi perusahaan dalam pemanfaatan teknologi. Sebelum industri dinilai kesiapannya dalam industri 4.0; posisi pemanfaatan teknologi secara umum di industri perlu diketahui. Asesmen teknologi merupakan proses penilaian teknologi pada perusahaan dan perbandingan teknologi perusahaan dengan pesaing. Asesmen teknologi dilakukan dengan menggunakan model teknometrik yang dikembangkan oleh UN-ESCAP dimana tekonologi dapat dilihat melalui 4 (empat) komponen teknologi yaitu Technoware, Humanware, Infoware dan Humanware (THIO). Penerapan model perumusan strategi teknologi pada IKM menunjukkan dengan hasil asesmen teknologi TCC = 0.355, nilai kontribusi komponen technoware = 0.359; humanware = 0.393; infoware = 0.236; orgaware = 0.372. Hasil assemen tersebut menunjukkan bahwa level teknologi perusahaan masih rendah karena penggunaan teknologi hanya pada 35,% .","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81526707","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Permasalahan Press Mark pada Celana Olahraga Wanita bagian Front Side Body 分析女性下半身裤子上的压力问题

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-07-08 DOI: 10.59432/jute.v5i1.23

Mayesti Kurnianingtias, Yoel Santo Andrianus Sormin, Humaira Aurum Dianijati

{"title":"Analisis Permasalahan Press Mark pada Celana Olahraga Wanita bagian Front Side Body","authors":"Mayesti Kurnianingtias, Yoel Santo Andrianus Sormin, Humaira Aurum Dianijati","doi":"10.59432/jute.v5i1.23","DOIUrl":"https://doi.org/10.59432/jute.v5i1.23","url":null,"abstract":"PT X merupakan salah satu produsen garmen yang memiliki beragam produk. Salah satu departemen yang dimiliki PT X adalah Departemen Sample Room. Tugas utama dari departemen ini adalah membuat contoh produk pakaian yang sesuai dengan spesifikasi yang diminta oleh buyer untuk selanjutnya dijadikan acuan dalam melakukan produksi massal. Dari 21 pcs contoh produk yang dihasilkan oleh Departemen Sample Room, ditemukan 16 pcs produk mengalami cacat. Penelitian ini menggunakan alat bantu statistik untuk melakukan analisis permasalahan yang terjadi di Departemen Sample Room. Alat bantu statistik yang digunakan adalah lembar pemeriksaan, diagram pareto, dan diagram sebab akibat. Dari hasil analisis itu, ditemukan bahwa permasalahan utama yang harus segera diselesaikan adalah terdapatnya press mark pada celana olahraga wanita pada bagian depan. Cacat produk ini muncul karena operator tidak memahami bahwa kain yang digunakan (kain plain polyester) memiliki sifat kurang tahan terhadap panas, sehingga operator tidak berhati-hati saat melakukan proses penyetrikaan. Selain itu, terlihat bahwa alat setrika tidak berfungsi secara optimal. Dampaknya adalah ditemukan press mark berupa kain yang mengkerut dan menggembung pada bagian depan celana olahraga wanita dimana hal ini tidak boleh terjadi karena cacat itu akan sangat terlihat oleh mata dan mengganggu penampilan pemakainya. Cacat berupa press mark pada celana olahraga wanita ini didapatkan dari hasil pengendalian mutu dengan cara melakukan pengecekan manual secara visual di seluruh bagian celana setelah proses penyetrikaan dilakukan.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79468882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Perbandingan Mutu Produksi Kain Tenun dari Work Order dengan Kesamaan Konstruksi 将织布机生产质量与建筑相似性进行比较

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-07-08 DOI: 10.59432/jute.v5i1.20

A. Putranto, Grivonica Hokky Antary

引用次数: 0

Pengaruh Tekanan Udara Nozzle pada Mesin Muratec Vortex Spinning terhadap Kualitas Benang 在穆特克旋涡中喷嘴的气压对纱线质量的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-07-08 DOI: 10.59432/jute.v5i1.19

Hamdan S. Bintang, Hasna Khairunnisa, Gilang Qomaruzzaman

{"title":"Pengaruh Tekanan Udara Nozzle pada Mesin Muratec Vortex Spinning terhadap Kualitas Benang","authors":"Hamdan S. Bintang, Hasna Khairunnisa, Gilang Qomaruzzaman","doi":"10.59432/jute.v5i1.19","DOIUrl":"https://doi.org/10.59432/jute.v5i1.19","url":null,"abstract":"Salah satu tahapan proses pemintalan adalah perubahan sliver menjadi benang yang dapat dilakukan dengan menggunakan tiga macam mesin, yaitu mesin Ring Spinning, Mesin Open End (Rotor Spinning), dan Mesin Air Jet Spinning. PT Z merupakan perusahaan pemintalan yang memiliki unit khusus yang mengoperasikan mesin berteknologi Air Jet Spinning terbaru yang disebut dengan mesin Muratec Vortex Spinning (MVS). Mesin jenis ini memiliki beberapa keunggulan jika dibandingkan dengan dua mesin lainnya yaitu produktivitas lebih tinggi dan memiliki beberapa parameter kualitas yang lebih baik. Mesin MVS mempunyai proses pembentukan twist yang berbeda karena twist timbul melalui tekanan udara yang menghasilkan twist semu. Mekanisme pembentukan twist tersebut bergantung pada beberapa parameter, salah satunya adalah tekanan udara pada nozzle. Tekanan udara pada nozzle akan mempengaruhi struktur benang, sehingga berpengaruh erat dengan sifat dan kualitas benang akhir yang dihasilkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tekanan udara pada nozzle di mesin MVS yang dimiliki oleh PT Z terhadap kualitas benang. Percobaan dilakukan dalam tiga tingkatan tekanan udara, di mana pada masing-masing tekanan udara dilakukan pengujian terhadap tujuh parameter kualitas benang. Berdasarkan pengujian, diperoleh tekanan udara pada nozzle paling optimal adalah pada 55 MPa. Sehingga tim produksi PT Z harus menjaga supaya dapat stabil pada angka tersebut. Ketidakstabilan tekanan udara akan berpengaruh pada hairiness, Imperfection Index (IPI), dan kekuatan benang. Apabila tekanan udara turun, maka kekuatan pada benang menurun dan hairness rendah, sedangkan jika tekanan udara naik maka kekuatan benang bertambah tetapi hairness dan IPI tinggi. Beberapa parameter mesin harus diterapkan dan dirawat untuk menjaga kestabilan tekanan udara pada nozzle.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78683965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Perbedaan Kinerja Keuangan Atas Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) Terhadap Perusahaan di Subsektor Lembaga Keuangan 分析对金融机构部门企业实施限制(PPKM)政策的财务表现不佳

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-06-30 DOI: 10.30630/jam.v17i1.150

Fitra Oliyan

{"title":"Analisis Perbedaan Kinerja Keuangan Atas Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) Terhadap Perusahaan di Subsektor Lembaga Keuangan","authors":"Fitra Oliyan","doi":"10.30630/jam.v17i1.150","DOIUrl":"https://doi.org/10.30630/jam.v17i1.150","url":null,"abstract":"The development of a company can be seen from its financial performance so that it helps investors to help make investment decisions. The year 2020 has passed with the COVID-19 pandemic. However, this pandemic period will continue in 2021 so that the government at the beginning of the year imposed the Enforcement of Community Activity Restrictions (PPKM). So that anxiety about the limitations of carrying out activities is still felt. The activity of working from home or known as Work from Home becomes an obstacle because it will cause a domino effect on other business fields, especially in the financial sector which is listed on the Indonesia Stock Exchange in 2021. In this research, researchers are interested in the financial sector. Companies in the financial sector have a direct impact on this policy. The purpose of this research is to see whether companies in this sector are affected by the PPKM policy. This research uses a descriptive quantitative approach. This study will find differences in financial performance during the COVID-19 pandemic in the second year. More profit is generated in this sector, so it can be concluded that during the pandemic in 2021, many people do financing.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83538649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinan Efisiensi Bank Umum Syariah di Indonesia dengan Profitabilitas sebagai Pemoderasi 印度尼西亚伊斯兰公共银行的效率保证，盈利能力为基础

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-06-30 DOI: 10.30630/jam.v17i1.168

Venny Darlis, Triana Utary

引用次数: 0

Evaluasi Kinerja Website Pelayanan Publik Pemerintah Daerah Pada Provinsi Kalimantan Timur 绩效评估东加里曼丹省地方政府服务网站

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-06-30 DOI: 10.30630/jam.v17i1.163

Lydia Indah Permatasari, A. Munandar

{"title":"Evaluasi Kinerja Website Pelayanan Publik Pemerintah Daerah Pada Provinsi Kalimantan Timur","authors":"Lydia Indah Permatasari, A. Munandar","doi":"10.30630/jam.v17i1.163","DOIUrl":"https://doi.org/10.30630/jam.v17i1.163","url":null,"abstract":"This research aims to evaluate the performance of websites managed by the regional government of East Kalimantan province and also to provide input on improving the performance of websites that are considered less good. There are 9 public service websites managed by the Government of East Kalimantan including the website of the flying pesut, SIPPD, website, si website, tepra website, foreign service travel website, cooperation database application website, grant website and bansos online, regional financial transparency website, performance report website. In this research the method used is an evaluation research method that is carried out by collecting data so that it can be compared with existing standards and will then be drawn conclusions. The data collection is done by observing and reviewinglibraries, and analyzing databy using web.dev to measure performance levels, accessibility, best practices and SEO. The results of this study showed that the performance of the website had a good assessment with the average overall website assessment of 73%. With the regular evaluation and improvements and improvements to public service websites owned by the East Kalimantan provincial government, more people are expected to be able to do so. You can use public service websites to get the information you need. The government needs to hold trainings to website managers so that they can support website management in order to be better and more qualified.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75109338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kinerja Pengelolaan Keuangan Daerah dan Tingkat Kemandirian Daerah: Study Kasus Pada Badan Keuangan Daerah Kabupaten Tanah Datar 区域财务管理绩效分析及区域自立率:平地区财务部病例研究

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-06-30 DOI: 10.30630/jam.v17i1.181

Anike Deswira

{"title":"Analisis Kinerja Pengelolaan Keuangan Daerah dan Tingkat Kemandirian Daerah: Study Kasus Pada Badan Keuangan Daerah Kabupaten Tanah Datar","authors":"Anike Deswira","doi":"10.30630/jam.v17i1.181","DOIUrl":"https://doi.org/10.30630/jam.v17i1.181","url":null,"abstract":"Regional autonomy is the authority to regulate the interests of the community itself or the interests to make rules to manage their own area. Tanah Datar Regency in 2016-2020 has several main problems, namely the largest source of regional income still comes from transfer income from the central government. In terms of spending, capital expenditures are still very low, regional financial growth. Regional original income that is still not able to meet regional expenditures to the fullest. This study aims to determine how the financial performance of the Tanah Datar Regency government in 2016-2020 is measured using regional financial ratios. This research is a research using qualitative descriptive method. To collect data used observation, interview and documentation methods. The data used in the form of primary data and secondary data. The primary data used comes from the financial statements of Tanah Datar Regency 2016-2020. Secondary data comes from interviews with several employees within the Regional Finance Agency of Tanah Datar Regency. The results of the analysis show that the financial performance of the Tanah Datar Regency government in terms of (1) the independence ratio shows that Tanah Datar Regency is still not independent, judging from the degree of fiscal autonomy of Tanah Datar Regency only around 10 % (2) the alignment ratio of the Tanah Datar Regency Government prioritizes operational expenditure compared to capital expenditure, with an average expenditure for operational expenditure of 71,91 %. Meanwhile, for capital expenditure the average expenditure is 13,80 % (3) for the regional financial growth ratio, the results are still very low, with an average percentage of 6,33 % (4) for the ratio of the effectiveness of local revenue in Tanah Datar Regency, it is practically not very effective, this can be seen by the average achievement of effectiveness of 96,50 %.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84869283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Upaya Peningkatan Profitabilitas Dalam Pengelolaan Kredit Di Masa Pandemi Covid-19 Pada BPR 在BPR Covid-19大流行期间，改善信贷管理的努力

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-06-30 DOI: 10.30630/jam.v17i1.175

Fermina Julian Ade Purwanto, E. Panggiarti, Agustina Prativi Nugraheni

{"title":"Upaya Peningkatan Profitabilitas Dalam Pengelolaan Kredit Di Masa Pandemi Covid-19 Pada BPR","authors":"Fermina Julian Ade Purwanto, E. Panggiarti, Agustina Prativi Nugraheni","doi":"10.30630/jam.v17i1.175","DOIUrl":"https://doi.org/10.30630/jam.v17i1.175","url":null,"abstract":"The purpose of this study is to find out the bad credit management implemented by PT. BPR BKK Muntilan (Perseroda), to find out the credit management mechanism of PT. BPR BKK Muntilan (Perseroda), to find out the profits obtained and efforts to increase profitability. Collection techniques by means of observation in the field of credit and the field of funds, interviews conducted by 2 speakers in the field of credit and the field of funds and 1 resource person in the field of marketing, documentation with several employees related to profitability in credit management and literature studies. This type of case study research approach with qualitative descriptive analysis that explains and describes actual events without being engineered in narrative form. The results showed that the management of bad loans implemented by PT BPR BKK Muntilan (Perseroda) in accordance with the applicable provisions and its application was good, but there were obstacles in the management of bad loans so that it carried out several elements of internal control, credit management mechanisms implemented and profits obtained based on profitability ratios and efforts made to increase profitability during the Covid-19 pandemic.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"117 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87983919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Dampak SE Menpan RB No1 Tahun 2021 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi 分析RB 2011年11月1日对电信行业金融表现的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2022-06-30 DOI: 10.30630/jam.v17i1.149

Randy Heriyanto

{"title":"Analisis Dampak SE Menpan RB No1 Tahun 2021 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi","authors":"Randy Heriyanto","doi":"10.30630/jam.v17i1.149","DOIUrl":"https://doi.org/10.30630/jam.v17i1.149","url":null,"abstract":"In this day and age, people are starting to adjust to the new normal order of life while going through the COVID-19 pandemic. In 2020, people suddenly adjusted the flow of work that is usually done in the office to be at home, known as Work from Home. However, this change has begun to be adapted by the community in 2021. People have started doing office work or at home in accordance with the regulations of their respective agencies. This regulation is also emphasized in the imposition of restrictions on community activities regarding the enforcement of ASN employee discipline. During 2020, people have used internet services to support work done at home. By adapting to the new normal, it is possible for employees to work in the office by prioritizing health and safety. The purpose of this research is to look at the differences in the financial performance of companies in the information technology sector as internet service providers due to the SE Minister of PAN-RB No.1 of 2021. In this study, differences in financial performance were found, namely during the pandemic, namely in the Total Asset Turnover section which had an effect on significant during the COVID-19 pandemic in the second year. The results found are companies engaged in the telecommunications sub-sector can earn high profits with their assets","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76179577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0