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All Journal Inovator : Jurnal Manajemen Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Rumiasih, N. A.
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Analysis of the Application Activity-Based Costing Cost of Production Bens Qurban Putri, Desmahan Anugrah; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N. A.
INOVATOR Vol 13 No 2 (2024): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v13i2.438

Abstract

Cost of Production or product cost is an important element to assess the success (performance) of a trading or manufacturing company. Cost of production is related to indicators of the company's success, such as gross sales profit, net profit. The calculation of cost of productions (COP) is all production costs used to process a raw material into goods.to process a raw material into finished goods in a certain period of time. The research focused on the products BENS QURBAN Delivery, Titip Sembelih and Praktis. The research begins with an exploration of what activities will affect the occurrence of production costs charged to these products.  In this study, the main focus of research is to analyze the object of research by making descriptions and grouping them into categories of costs and activities in more detail in determining the cost of production. The determination of cost drivers for each activity determines the accuracy of factory overhead costing. COP calculation with ABC method results in overcosting conditions for BENS QURBAN delivery products and under costing for BENS QURBAN Titip Sembelih and Praktis compared to hpp with traditional methods because the Activity Based Costing (ABC) method charges activities and activity costs in more detail for each product. 
Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx) Tania S, Dessy; Rumiasih, N. A.; Riani, Desmy; Prasetia, Angga
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7207

Abstract

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis in this study uses the Du Pont system, namely Net Profit Margin, Total Assets Turn Over and Return On Investment. The data used in this study is sourced from the Balance Sheet and Income Statement. Based on the results, it can be said that PT Darya-Varia Laboratoria Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk and PT Industri Jamu and Pharmacy Sido Muncul Tbk still lack efficiency in managing their assets so that they get a low score on Return On Investment, but PT Industri Jamu and Pharmacy Sido Muncul managed to get an Net Profit Margin value above the average.
Analisis Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual (Studi Kasus Tautan Rasa Resto & Café) Agisna, Fika Nurpadillah; Rumiasih, N. A.; Rizqi , Muhammad Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2064

Abstract

This study aims to understand how Tautan Rasa Resto & Café determines the cost of production, to comprehend the determination of product selling prices, and to find out whether the cost of production has played a role in setting the selling prices at Tautan Rasa Resto & Café. This research is quantitative (non-statistical) and uses primary data from interviews as well as secondary data from company documents. The analysis method used is descriptive quantitative analysis, which aims to explain the calculation of the cost of production using the full costing method and to explain the selling price using the cost plus pricing method. The results of this data analysis show that the calculation of the cost of production using the full costing method results in higher figures compared to the method currently used by Tautan Rasa Resto & Café. Similarly, the calculation of the selling price using the cost plus pricing method also results in higher figures compared to the current selling price calculations at Tautan Rasa Resto & Café. Therefore, the determination of the selling price will be influenced by the calculation of the cost of production using the full costing method because this method takes into account non-production costs. Thus, the selling price set not only includes production costs but also considers non-production costs, making it more effective and profitable.
MEMBANGUN BUDAYA LITERASI MASYARAKAT DESA SUKAJADI KECAMATAN TAMANSARI KABUPATEN BOGOR Rumiasih, N. A.; Putra, Rama; Khairunisa, Kartini
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 1 No. 1 (2017): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.215 KB)

Abstract

Literasi adalah keberaksaaran, budaya literasi dimaksudkan untuk melakukan kebiasaan berfikir yang diikuti oleh sebuah proses membaca, menulis yang pada akhirnya apa yang dilakukan dalam sebuah proses kegiatan tersebut akan menciptakan karya. Membudayakan atau membiasakan untuk membaca, menulis itu proses jika memang dalam suatu kelompok masyarakat kebiasaan tersebut belum ada atau belum terbentuk. Salah satu desa yang akan membangun budaya literasi adalah Desa Sukajadi Kecamatan Tamansari Kabupaten Bogor. Hal itu karena desa ini menjadi desa wisata yang banyak sekali orang berkunjung dan melewati desa tersebut. Oleh karena itu, kami mahasiswa/i Universitas Ibn Khaldun Bogor yang ditempatkan untuk Kuliah Kerja Nyata (KKN) ingin membangun budaya literasi Desa Sukajadi khususnya di RW 02. Dalam membangun budaya literasi tersebut kami membuat program kerja dengan memiliki tujuan yaitu : (1) Meningkatkan kualitas sumber daya manusia (2) meningkatkan minat belajar dan menambah wawasan, (3) mengenalkan dan membangkitkan tentang ekonomi masyarakat yang sesuai dengan syariah dan membangun kreatifitas masyarakat, (4) meningkatkan status kesehatan dan mengutamakan promotif dan preventif. Hasil yang dicapai adalah Masyarakat Desa Sukajadi khususnya RW 02 perubahan pola pikir tentang pentingnya pendidikan, kesehatan, lingkungan dan ekonomi.
Co-Authors ., Ikmayadi Adi Wijaya Agisna, Fika Nurpadillah Amalia, Tantri Angga Prasetia Baterialni, Rostika Enayatullah, Imam Haroki Hanifan, Muhamad Zakie Hurriyaturrohman Hurriyaturrohman Khairunisa, Kartini Putra, Rama Putri, Desmahan Anugrah Rizqi , Muhammad Nur Siti Mutamimah, Siti Tania S, Dessy