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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Masyarakat Waradin Fokus Abdimas Mahardika Adiwidia
Prihanisetyo, Adi
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Penentuan Harga Pokok Produksi berdasarkan Metode Full Costing di Rumah Makan D’garazi Balikpapan Lau, Trivonia; Prihanisetyo, Adi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.938

Abstract

In this current era of the globalization and free trade has brought changes to the business sector in Indonesia. One of the impacts on the domestic industry is the tight competition which is growing rapidly that must be faced between business men and women. Therefore, the purpose of this study is to analyze the determination of HPP based on the full costing method in D’Garazi restaurant and to determine the comparison of HPP in determining the selling price between the full costing method and the HPP calculation of D’Garazi restaurant. The method used in this study is a qualitative method with the type of case study research. Data collections techniques in this study are through observation, interviews, and documentations. The research results show that D’Garazi restaurant in calculating the HPP still use a very simple method in accordance with the understanding of the owner. The calculated costs do not include all costs spend. The cost of all supporting material is not calculated, and the depreciation cost has not been calculated either. Keywords: cost of production, full costing method, selling price
Strategi Pengembangan Usaha dalam mengenalkan UMKM “Renyah Kepiting Borneo” melalui Pembuatan Video Profil Usaha dan Inovasi Produk dalam meningkatkan Daya Saing UMKM di Sentra Industri Kecil, Teritip Balikpapan Berlianti, Nadya; Darrens, Andreans Figo; Sa’idah, Elly; Sari, Intan Sapitri Permata; Jaya, M. Rifki Refian; Prihanisetyo, Adi
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.1-4

Abstract

Field Work Practice (PKL) or also known as Innovation Development (PI) is a service activity of STIE Madani students to the community, especially to Micro, Small and Medium Enterprises (MSMEs). On this occasion, group 11 PI students of STIE Madani Balikpapan provided assistance in one of the villages in Balikpapan City, namely Teritip Village. The target of MSMEs targeted in the Innovation Development Program (PI) this time is the "Renyah Borneo Crab" MSME located in the Teritip Small Industry Center. The objectives of the Innovation Development activities are: 1) Assisting in assisting the processing of innovative products from "Renyah Borneo Crab"; 2) Assisting in making product packaging sticker designs; 3) Assisting in making business profile videos; 4) Assisting in providing knowledge about digital marketing through seminar activities with marketing themes and moving bookkeeping from manual to digital. Keywords: MSMEs, Innovation Development, Renyah Borneo Crab, Teritip Village, Balikpapan, STIE Madani.
PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA KLINIK DIORATU MEDICALINDO PENAJAM PASER UTARA Pauji, Pathul; Prihanisetyo, Adi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1179

Abstract

This research aims to find out what the implementation of the drug inventory accounting system is like at the Dioratu Medicalindo Clinic and whether its implementation is effective or not. Dioratu Medicalindo Clinic is a private clinic that provides several health services such as general services, specialists, inpatient, outpatient, pharmacy, and others. This type of research is descriptive qualitative with primary and secondary data sources and data collection methods using observation, interviews, documentation and literature study. The research results show that Dioratu Medicalindo Clinic has used a system that can simplify business activities, namely MIS (Management Information System). To prevent bottlenecks in drug supplies in pharmacies, this clinic uses the FIFO (First In First Out) method where the first drug entered is the first to go out and the FEFO (First Expired First Out) method where drugs whose expiration date is closer, then it's the first time it's issued. There are several obstacles to the financial accounting system, namely limited human resources, the absence of flowcharts that function to help understand the flow of activity processes for patients and employees, manual recording with general practitioners, and large discrepancies when carrying out stock taking Keywords: Inventory Accounting System, Clinic, FIFO and FEFO
PERHITUNGAN HARGA POKOK PRODUKSI (FULL COSTING) SEBAGAI DASAR PENETAPAN HARGA JUAL PADA PABRIK KERIPIK TEMPE IBU NOVI DI KELURAHAN GUNUNG SAMARINDA BARU Prihanisetyo, Adi
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.117

Abstract

Calculation of Cost of Goods Manufactured (COGM) is the most important part needed by company management to determine the selling price of a product. To determine the right selling price, the company must first know the COGM of the product to be sold. The company's production results are influenced by the procurement of raw materials, labor, and factory overhead costs. This research aims to understand how to manage financial data from "Mrs. Novi's tempeh chips factory" in Balikpapan, to understand the COGM calculation used by Mrs. Novi's Small and Medium Enterprise (SME) tempeh chips business if using the Full Costing method, and to analyze the comparison between the COGM calculation used by Mrs. Novi's tempeh chips SME and the COGM calculation using the Full Costing method. This research uses a qualitative approach with field research type. Data was obtained by conducting interviews, observations, and documentation. The data analysis technique used is descriptive analysis, which means analyzing by detailing and explaining the relevance of research data in sentence form. The results of this research show that the COGM and selling price of tempeh chips at Mrs. Novi's tempeh chips SME show different results. When using the Full Costing method, the selling price will increase because the Full Costing method calculates all costs related to the production process. Keywords: Cost of Goods Manufactured, Selling Price, Full Costing Method
Pengaruh Aplikasi Zoom terhadap Perubahan Cara Kerja Jurnalis Prihanisetyo, Adi; Chatriana, Julia
Jurnal Mahardika Adiwidia Vol. 1 No. 2 (2022): Mahardika Adiwidia 2022
Publisher : Magister of Communication Science, Sahid University Jakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mahardikaadiwidi.v1i2.1139

Abstract

Kondisi pandemi Covid-19 di Indonesia menyebabkan perubahan pola kerja jurnalis dari seluruh media terutama dalam hal cara mencari berita hingga melakukan verifikasi berita yang sesuai Kode Etik Jurnalistik. Adanya protokol kesehatan yang menuntut meminimalisasi kontak fisik antara jurnalis dan narasumber demi mengurangi kemungkinan penularan virus Covid-19 menyebabkan penggunakan teknologi komunikasi berbasis video call sebagai mediator antara jurnalis dan narasumber. Tujuan penelitian ini adalah melihat perubahan cara kerja jurnalis yang memanfaatkan penggunaan aplikasi video call Zoom untuk menghasilkan karya jurnalistik yang tetap berkualitas. Penelitian dilakukan dengan metodologi kuantitatif menggunakan metode survei elektronik dengan teknik purposive sampling yang dianalisis dengan regresi sederhana. Penelitian yang dilakukan terhadap jurnalis berbagai media di DKI Jakarta menyimpulkan mayoritas jurnalis yang menggunakan aplikasi video call Zoom menyatakan aplikasi ini mudah digunakan, memenuhi kode etik jurnalistik, nyaman dan mudah digunakan untuk menghasilkan karya jurnalistik yang berkualitas.
Inovasi Pencatatan Akuntansi Berbasis Whatsapp dengan Integrasi Artificial Intelligence pada UMKM Buen Kanam Balikpapan Prihanisetyo, Adi; Oeij, Karmilla Sumitro; Khaerunissa, Khaerunissa; Nurul Talita Sabela; Anggreani Umasangaji
Jurnal Pengabdian Masyarakat Waradin Vol. 6 No. 1 (2026): Januari : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v6i1.907

Abstract

The Innovation Development Program conducted by Group 2 in Gunung Sari Ulu Village consisted of a structured series of mentoring activities designed to strengthen the financial literacy and marketing capabilities of local UMKM. The program focused on guiding participants in recording simple cash flow using the Monly AI application, which helped them understand how Artificial Intelligence can support more accurate and organized financial management. In addition, participants were taught how to properly separate incoming and outgoing transaction notes so that their business finances could be monitored more clearly and systematically. The program also introduced strategies for promoting products through digital marketing, enabling UMKM to expand their market reach by utilizing online platforms and creating more appealing promotional content. Overall, this activity aimed to broaden the participants’ knowledge of AI-based financial recording while also equipping them with practical marketing skills needed to increase visibility and attract consumer purchasing power. By integrating technology with improved marketing practices, the program sought to empower UMKM to operate more efficiently, enhance their competitiveness, and strengthen the sustainability of their business activities within the local community.
Co-Authors Anggreani Umasangaji Berlianti, Nadya Chatriana, Julia Darrens, Andreans Figo Jaya, M. Rifki Refian Khaerunissa, Khaerunissa Lau, Trivonia Nurul Talita Sabela Oeij, Karmilla Sumitro Pauji, Pathul Sari, Intan Sapitri Permata Sa’idah, Elly