Pelatihan Penyusunan Laporan Keuangan Berbasis SAK-ETAP Bagi Pengurus Koperasi di Kabupaten Halmahera Utara

The aim of the SAK-ETAP-based financial report preparation training for administrators in the North Halmahera Regency, North Maluku Province is so that administrators can improve their abilities in terms of recording and managing finances through financial reports. Most of the managers of cooperatives do not understand the proper way of recording financial reports, especially those related to cooperative accounting and its uses so cooperative managers need support from academics to receive training in preparing financial reports for cooperative managers. The method used in this community service is training and assistance in preparing cooperative financial reports through Tutorial and Discussion activities related to the problems of preparing and managing finances in each cooperative. The method of collecting data on community service activities is through observation and interviews with several cooperative administrators. The number of participants who took part in this training was 26 people who were cooperative administrators. The results of this training activity can be said to be successful, seen from the enthusiasm of the cooperative management during the training process and assistance in preparing cooperative financial reports based on SAK-ETA

Kelayakan Pembangunan Gudang Pusat Distribusi Provinsi (PDP) Jawa Barat Ditinjau Dari Aspek Keuangan

The purpose of this study was to analyze the feasibility of building a Provincial Distribution CenterWarehouse (PDP) in Purwakarta Regency, West Java from a financial / financial aspect. The results ofthe analysis show that the investment cost for the construction of a PDP warehouse is IDR 23.7 billion,the return on investment (Payback Period) is short, namely 5 years 8 months, the Net Present Value isPositive, which is 3,080,408 and the Profitability of Index is greater than 1, namely 1 , 00013, then theplan to build a Provincial Distribution Center Warehouse in Campaka District, Purwakarta Regency isfeasible / feasible

Kontribusi penerimaan pajak bumi dan bangunan perdesaan dan perkotaan terhadap pendapatan asli daerah Kabupaten Bandung Barat tahun 2014-2021

This study aims to determine how much influence the Rural and Urban Land and Building Tax has on the Regional Original Income of Kabupaten Bandung Barat. The method used in this study is a quantitative method with a descriptive approach. The data used is secondary data in the Kabupaten Bandung Barat Regional Original Revenue report. The results of the study show that the Rural and Urban Land and Building Taxes have a significant effect on Regional Original Income

Analisis Kelayakan Pendirian Pusat Distribusi Provinsi (PDP) Jawa Barat

The purpose of this study was to analyze the feasibility of establishing a Provincial Distribution Center (PDP) in Purwakarta Regency, West Java which was assessed from the aspects of the Potential of Production Centers and Commodity Demand, Infrastructure, Socio-Economic Conditions, Environmental Conditions, Regional Spatial Plans, Regulations, Land and Actors. Distribution / Logistics Services. This research used Pairwise Comparison Matrix method. It was concluded that, Purwakarta Regency was deemed appropriate and sufficient in determining the criteria as a Provincial Distribution Center

Potensi Produk Unggulan Daerah dan Strategi Pengembangannya di Kabupaten Kepulauan Aru

This study aims to identify the potential of rural superior products in the Aru Islands Regency and strategies for developing these rural superior products. This study uses a combination method (mixed methods). A quantitative approach was used to: (1) determine the regional superior products in the Aru Islands Regency which were analyzed by MRP analysis, study area growth (RPS), shift share analysis, location quotient (LQ) analysis, overlay, and classification typology; (2) determining the strategy of developing superior products for the Aru Islands Regency using the SWOT analysis method. The results showed that the determination of regional superior products using a hierarchical assessment of various aspects were: skills, raw materials, capital, production facilities and infrastructure, technology, socio-culture, management, markets, prices, employment, and roles in the economy. Identification of the potential of regional superior products using the analytical hierarchy process shows that the superior products of rural Aru Islands Regency are corn, mackerel, grouper, white snapper, sweet potato, beef, goat, mangrove crab, and seaweed. The strategies for developing rural superior products include: 1) Increasing the attractiveness of the quality of regional superior products; 2) Improving the quality of infrastructure (production); 3) Improving the quality of infrastructure (general); 4) Improving the quality of promotion and investment; 5) Increased cooperation; 6) Increasing community participation; and 7) Increased protection of Regional Superior Products

Dana Tabbaru’ Sebagai Jaminan Pembiayaan Anggota Baitul Maal Wa Tamwil Dalam Perspektif Hukum Pembiayaan

Tabbaru' fund is one of the funds raised in insurance sourced from voluntary funds which is different from premiums on sharia insurance. The purpose of insurance is to mitigate the risks that will be faced by Sharia financial institutions including Baitul Maal Wa Tamwil, one way is to raise Tabbaru's Funds. Dana Tabbaru' has several principles in its implementation, so in its application must be in accordance with the principles and laws of sharia. In practice, Tabbaru' Fund is also applied by other Sharia Financial Institutions such as Baitul Maal Wa Tamwil as a financing guarantee

STRATEGI BERSAING DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA BISNIS JASA PERHOTELAN

Research on Corporate Competitive Strategies in Increasing Number of Guest Visits In The Hospitality Business (Case Study At Four Star XYZ Hotel in Tangerang City,) highlights how the company achieves competitiveness and improves its performance. In running its business Hotel XYZ faced problems, namely decreasing the number of guest visits and weak competitiveness of the company. This research used qualitative method by using descriptive approach. For data collection method used is by giving questionnaires to hotel customers and interviews to informants who then analyze the data based on the IFE and EFE matrix. Based on the research results found that the current level of company indicates that XYZ Hotel is still in the average level, so XYZ hotel should make a good strategy for the future the company can achieve the vision and mission of the company. Based on the analysis of IFE and EFE Hotel XYZ is in quadrant five so that strategy can be done by Hotel XYZ to improve the competitiveness of company by doing competition through differentiation

Skema Kerjasama Pemerintah Dengan Badan Usaha (KPBU) Dalam Penyediaan Infrastruktur Alat Penerangan Jalan (APJ)

The purpose of this study is to identify the infrastructure needs for Street Lighting Equipment (APJ), analyze financial performance Government Bandung Regency area, and the Government Cooperation with Business Entities (PPP) scheme in providing APJ infrastructure in Bandung Regency. The local government is only able to provide less than half of the funding. For this reason, it is necessary to look for other alternative sources of funding in funding its infrastructure needs. Through literature and policy/regulation studies, one of the alternatives that is expected to be an important model for providing infrastructure is the Public Private Partnership (PPP) scheme in which the private sector can participate in providing infrastructure starting from the aspects of funding, design, construction, operation, to maintenance. infrastructure based on cooperation agreements. To support this PPP program, the Government of Bandung Regency through the Ministry of Finance has provided fiscal facilities at each stage of the PPP project implementation for the provision of APJ infrastructure

Ukuran Kantor Akuntan Publik Dan Opini Audit : Audit Report Lag

This study aims (1) to determine the effect of the size of a public accounting firm (KAP) on audit report lag, (2) to determine the effect of audit opinion on audit report lag and (3) to determine the effect of the size of a public accounting firm (KAP) and audit opinion on audit report lag. Research respondents are members of KAP Ernst & Young, KAP Deloitte, KAP Made Sudarma, Thomas & Dewi totaling 35 respondents. Based on the results of the study that (1) The size of the Public Accounting Firm (KAP) has a positive and significant influence on the Audit Report Lag, (2) That the Audit Opinion has a positive and significant influence on the Audit Report Lag and (3) That the Size of the Public Accounting Firm (KAP) and Audit Opinion have a positive and significant influence on the Audit Report Lag

Pengaruh Debt To Total Asset Ratio Terhadap Return On Equity dan Manfaat Ekonomi Anggota: (Studi Kasus pada Koperasi Karyawan Bank BJB “ZIEBAR” Kota Bandung)

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits