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Isnawati, Isnawati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERAN BUMDES DALAM PEMBERDAYAAN EKONOMI MASYARAKAT DI DESA RABA KECAMATAN WAWO KABUPATEN BIMA Wahyuni Wahyuni; Wirawan Suhaedi; Isnawati Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 4 (2022): Jurnal Riset Mahasiswa Akuntansi, Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i4.330

Abstract

Penelitian ini bertujuan untuk mengetahui peran BUMDes dalam pemberdayaan ekonomi masyarakat, serta untuk mengetahui kendala yang dihadapi BUMDes dalam pemberdayaan ekonomi masyarakat, dan mengetahui strategi yang dilakukan BUMDes dalam mengatasi kendala yang menganggu pemberdayaan ekonomi masyarakat. Pendekatan yang digunakan adalah pendekatan deskriptif kualitatif. Data diperoleh dari kegiatan wawancara dan dokumentasi. Metode analisis data yang digunakan adalah reduksi data, penyajian data serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa peran BUMDes Laskar Pemuda sudah cukup berperan dalam pemberdayaan ekonomi masyarakat hanya saja belum dikatakan maksimal dikarenakan masih banyak kendala yaitu kurangnya modal yang dimiliki, keterbatasan SDM dalam pengelolaan serta kurangnya kesadaran masyarakat. Untuk mengatasi kendala tersebut pihak BUMDes memiliki strategi atau upaya dengan cara mengupayakan tambahan modal, peningkatan kualitas SDM, dan meningkatkan kesadaran masyarakat.
Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa Putri Dinda Gunawan; Animah Animah; Isnawati Isnawati
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p16

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN ACTIVITY BASED COSTING (ABC) GUNA PENENTUAN HARGA JUAL TELUR PUYUH Ismi Febriani; Herlina Pusparini; Isnawati Isnawati; Tri Hanani
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3280

Abstract

This study aimed to compare the cost of commodities produced through the use of activity-based costing versus full costing techniques. One of the micro, small, and medium-sized businesses involved in organic quail egg farming is Organik Quail Farm. Organik Quail Farm has never used the whole costing approach, often known as ABC, to determine the cost of commodities produced since its founding. This study, which compares an explanatory study with a comparison study, is descriptive quantitative research. Three methods are utilized to acquire data: documentation, interviews, and observation. The study's findings show that employing the ABC technique of calculation resultsed in greater production costs than complete costing method calculation. Production costs using the complete costing technique come to Rp. 26,940,908. With 1260 trays produced in a single production utilizing the complete costing approach, the production cost is Rp. 26,940,908; this works out to Rp. 21,328 per tray. In contrast, the activity-based costing method yields production costs of Rp. 26.409.281 for a single production cycle that produces 1260 trays; this method's cost of production is Rp. 20,960 per tray. The cost of items produced per tray employing this method is Rp 20,960. One manufacturing cycle produces 1260 trays. The results obtained using the comprehensive costing approach are Rp 422 larger than those obtained with the activity-based costing method, which is 0.019% smaller.
Co-Authors Abdul Mannan, Siti Sofiyah Alamsyah Alamsyah Animah Animah Animah Animah Baiq Anggun Hilendri Lestari Biana Adha Inapty, Biana Adha Bq. Anggun Hilendri Bq. Anggun Hilendri L. Cinthya, Luh Nyoman Eni Indriani Ismi Febriani Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lenap, Indria Puspitasari Luh Nyoman Cinthya Lukman Effendy Muttaqillah Muttaqillah Ni Luh Made Deswinta Wirmadewi Nur Fitriyah Nurabiah Nurul Hidayati Alfiani Osi Kusumawati Pusparini, Herlina Putri Dinda Gunawan Suhaedi, Wirawan Tri Hanani Wahyuni Wahyuni Yusli Mariadi Yusli Mariadi Zuhrotul Isnaini Zuhrotul Isnaini