Abstrak: Tujuan penelitian ini untuk menganalisis penjualan Tupperware berbasis arisan dalam perspektif akuntansi sebagai upaya pencapaian target poin member Tupperware. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilakukan di Kabupaten Pamekasan. Metode pengumpulan data yang digunakan dalam penelitian adalah observasi, wawancara, dan dokumentasi. Teknik analisis data dalam penelitian ini menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menyatakan bahwa pendapatan arisan bisa berupa finansial dan non finansial. Pendapatan finansial berupa uang tunai sedangkan pendapatan non finansial berupa poin member. Poin member yang terkumpul dapat ditukar dengan produk serta peningkatan level keanggotaan. Piutang dalam sistem arisan adalah iuran dari setiap anggota arisan. Biaya dalam sistem arisan adalah biaya yang di keluarkan oleh member tupperware ketika hadir dalam arisan seperti transportasi, konsumsi, serta dana talangan uang arisan ketika ada anggota arisan yang telat atau tidak membayar. Keterbaruan ada beberapa penelitian yang memiliki relevansi topik, namun belum ditemukan topik yang menyatakan bahwa arisan dapat meningkatkan poin member keanggotaan. Dari kegiatan tersebut, member dapat menaikkan level karena penjualan melalui arisan. Oleh karenanya, penelitian ini dapat memberikan kontribusi pada bidang ilmu ekonomi, khususnya akuntansi.
This study aimed to show that religious teaching contributes to preserving the environment. The research illustrates how to build students to do positive things through learning Islamic Education (IRE), which includes empowering a caring attitude towards the environment. It is one of the primary learning outcomes of IRE in higher education. There is a need to determine the competence of IRE learning outcomes, and it is challenging to understand environmental conservation factors from a theological perspective. Therefore, IRE learning should be able to facilitate students to have competence in caring for the environment. This research was a qualitative study using quota and snowball sampling. The subjects were IRE students and lecturers. Data were collected using library literature, questionnaires, and interviews. The results show that empowering a caring attitude towards the environment through IRE can be achieved by; 1) using theological methods that indicate the level of spiritual maturity; 2) psychological approaches that hone students’ social maturity; 3) empowering a caring attitude towards the environment using contextual learning that enables students to analyze the facts of environmental preservation and the impact of an environmental crisis from an Islamic perspective. The development of teaching materials and assessment instruments appropriate for IRE learning with a humanist and contextual approach can empower students’ environmental care attitudes.
Some time later, the world economy experienced changes. The economic growth of the United States is estimated to remain strong. During the monetary crisis in 1998, the current state of the global economy had no effect on Cooperatives and SMEs. The reason is because at that time almost no SMEs borrowed money from foreign parties. However, this does not apply today. The contact of SMEs with foreign exchange is the cause. Besides that, SMEs in Indonesia also have problems with financial access and access to markets, namely the difficulty of adapting to technological advancements. Technological advances have touched on the development of digital with artificial intelligence components that can only be done if SMEs do Digital Transformation. SMEs must pay attention to their determinants of success, namely technological excellence, IT Capability, and IT Alignments with Business. These factors will be more quickly controlled and fulfilled if SME leaders have good vision and a strong understanding of Digital transformation. This research used causal study with a quantitative approach. Causal research is research that analyzes causal relationships between variables that are independent variables and dependent variables. If the SME leadership is able to support the Digital transformation process that is carried out, then SMEs will be able to carry out business innovations that can grow rapidly. This will make SMEs have the ability to compete and certainly contribute to the nations economy.
Human resources (HR) is one of the factors that is very important for the company. HR is also a key that determines the development of the company. In essence, human resources in the form of people employed in an organization as a mobilizer, thinker and planner to achieve organizational goals. The availability of qualified and professional human resources will improve the quality of company performance. This study discusses about the influence of Leader Member Exchange, Employee Performance, Employee Job Satisfaction, Employee Career Level, Employee Performance, Organizational Commitment. This research is a quantitative study using the Structural Equation Model (SEM) as a test tool in knowing the effect of various internal and external factors. The approach used in this research is the Variance Based SEM approach. The result of this study is that Employee Performance have positive and significant impact to each of the variables used.
The advancement of digital era has contributed in developing the quality of human resources, accelerating the process of searching knowledge, and affecting demographic and social value aspects. This change requires the Islamic education curriculum to adjust with the challenges and needs in the digital era, especially in the development of scientific character. Scientific character is manifestation of physical and psychological scientific work ethos in creating and implementing science, technology, and art. This study aims to investigate how scientific work ethos can be empowered through fostering shame attitude. This research uses descriptive-qualitative approach and the data were collected by using interviews and questionnaires. To support data analysis, data triangulation was used. The samples were the students of Islamic Education Study Program of Universitas Negeri Jakarta, who were selected by sampling quota technique. The research results show that, in developing the scientific character through shame culture, there are reinforcing components or stimuli that help the process. These reinforcements or stimuli are religious doctrine, reward, and punishment. These components serve as a drive or motive for certain thoughts or actions related to shame and are religiously or socially influenced. The empowerment and habituation aspects that can be used to develop scientific character are 1) the factors which trigger shame in academic activities 2) the factors that maintain the shame culture in relation to God, other people and self, 3) the function of shame culture to motivate positive behaviors, and 4) the function of shame or fear as a control and filter in creating and implementing science, technology, and arts.
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