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All Journal Jurnal Ilmiah Manajemen Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan DEVOTE: Jurnal Pengabdian Masyarakat Global EJOIN : Jurnal Pengabdian Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Informatika Kesatuan Jurnal Riset Ilmiah
Jasmadeti, Jasmadeti
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pendampingan Perhitungan Harga Pokok Produksi Dan Harga Jual Pada Rumah Tempe Indonesia Fardilah, Siti Zahratun; Jasmadeti, Jasmadeti
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.2449

Abstract

One of the problems that is often faced by UMKM is the calculation of production time which makes management look bad. The calculation of the cost of production is very helpful in determining the selling price of a product, so the company must calculate the cost of production first. After the cost of production is obtained, the company can determine the selling price of the products sold to customers. Determining the selling price that is not right can cause losses if the selling price is too low and cannot cover the production costs that have been incurred . The location that is the object of this review is Rumah Tempe Indonesia. This research is expected to provide an overview of the calculation of the cost of goods manufactured and the determination of the selling price correctly in accordance with applicable accounting rules. Rumah Tempe Indonesia (RTI) is one of the UMKM engaged in the tempe processing industry which is owned by KOPTI Bogor Regency. The results of this review indicate that the cost of production of tempe bacem according to Rumah Tempe Indonesia is not in accordance with cost accounting standards so that the selling price is set lower than the selling price calculated according to cost accounting standards. The calculation of the cost of production carried out by Rumah Tempe Indonesia is not yet detailed, so the profit generated is not maximized. The calculation of the selling price used by Rumah Tempe Indonesia is also not correct because the price set is in accordance with market competition prices while the selling price calculation is according to accounting standards which is higher than the calculation of Rumah Tempe Indonesia.   Keywords: Cost, Cost of Production, Selling Price
Analisis Pengaruh Kepemilikan Manajerial terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Jasmadeti, Jasmadeti; Amrulloh, Amrulloh; Budiasih, Indina
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16172

Abstract

Indeks Kepercayaan Industri (IKI) pada Agustus 2023 mengalami penurunan, mencapai 53,22 dari 53,93 pada Juni dan 53,31 pada Juli. Penurunan ini dapat memengaruhi minat investor karena IKI mencerminkan potensi hasil investasi. Namun, sebelum membuat keputusan investasi, investor sebaiknya melakukan penilaian fundamental terhadap kinerja perusahaan secara menyeluruh. Kinerja keuangan menjadi perhatian utama para pemangku kepentingan, termasuk investor, karena mencerminkan kemampuan perusahaan dalam menghasilkan keuntungan dan mengelola risiko. Struktur kepemilikan perusahaan, termasuk kepemilikan manajerial, dapat mempengaruhi kinerja keuangan. Kepemilikan manajerial, di mana manajer juga memegang saham, dianggap menghubungkan kepentingan pribadi manajer dengan kinerja perusahaan. Namun, hal ini juga menimbulkan potensi benturan kepentingan dan risiko finansial. Struktur kepemilikan manajerial bervariasi antara perusahaan, dan perannya dalam kinerja keuangan perlu dikaji lebih lanjut, terutama dalam konteks perusahaan manufaktur di Indonesia yang memiliki kompleksitas operasional tinggi. Studi mendalam diperlukan untuk memahami bagaimana kepemilikan manajerial memengaruhi kinerja keuangan dalam lingkungan perusahaan yang kompleks. Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial terhadap kinerja keuangan perusahaan. Penulis melakukan penelitian pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2020-2022. Hasil penelitian kepemilikan manajerial tidak berdampak signifikan pada kinerja keuangan yang diukur dengan ROA karena ROA berfokus pada efisiensi operasional jangka pendek, yang tidak langsung terpengaruh oleh insentif kepemilikan saham dan kepemilikan manajerial pada perusahaan relatif kecil. Namun, kepemilikan manajerial berpengaruh pada Tobin's Q karena Tobin's Q mencerminkan persepsi pasar terhadap potensi pertumbuhan jangka panjang dan kinerja perusahaan. Oleh karena itu, perusahaan dapat mengadopsi pendekatan yang lebih seimbang dengan memastikan bahwa tujuan jangka pendek seperti peningkatan ROA tetap terjaga dan mendorong manajemen untuk mengambil langkah-langkah strategis yang berorientasi pada pertumbuhan dan inovasi yang dapat meningkatkan Tobin's Q.
PENDAMPINGAN PEMBELAJARAN LITERASI AKUNTANSI KEUANGAN DALAM MENINGKATKAN MOTIVASI, MINAT BELAJAR DAN PENJURUSAN BAGI ANAK-ANAK PROGRAM BELAJAR PKBM DI KABUPATEN BOGOR Amrulloh, Amrulloh; Jasmadeti, Jasmadeti; Tartilla, Nilda
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): EJOIN : Jurnal Pengabdian Masyarakat, April 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i3.2611

Abstract

The aim of this service is to provide students with an understanding of Accounting, Finance, motivation and majors related to the future they will face after graduating from PKBM. This service helps package students at PKBM in learning accounting and finance in a more interesting and fun way so that it can increase students' interest in learning to continue studying financial accounting. The students' lack of knowledge about future plans means that many PKBM students become unemployed, this is due to a lack of knowledge about preparations for entering the world of work and if they want to go to college, they lack knowledge about the major they will take and how to choose a good and correct college. It is hoped that this learning assistance will increase students' interest in learning and motivation at the Cibinong Innovative PKBM - Bogor Regency. The methods used in this service are preparation, socialization and implementation of activities. After the activities were carried out, analysis and evaluation were carried out, it was seen that the children had improved and were enthusiastic about looking to the future and had a better understanding of what is meant by financial accounting. Their motivation increased to be able to improve their future by continuing to college. This activity received a good response from PKBM students and it is hoped that it can continue to guide children in learning
OPTIMALISASI LAPORAN KEUANGAN DALAM MENINGKATAN OMZET BAGI UMKM DI KABUPATEN BOGOR Jasmadeti, Jasmadeti; Tartilla, Nilda; Amrulloh, Amrulloh
Devote : Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3988

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Bogor Regency contribute significantly to the regional economy. However, they frequently encounter challenges in achieving optimal financial management, particularly in the preparation of accurate and relevant financial statements. This situation impedes their ability to comprehensively assess business performance and consequently hinders efforts to enhance turnover. Sound financial reporting is not merely an administrative requirement; it also provides critical information for strategic decision-making, attracting potential investors, and securing access to funding. This study investigates the optimization of financial reporting as a means to improve turnover for MSMEs in Bogor Regency. Optimization strategies include the provision of training and mentoring programs. Furthermore, the availability of robust financial statements enables MSMEs to pursue business development opportunities through capital acquisition and integrated digital marketing initiatives. Approaches to optimizing MSME financial reporting involve enhancing accounting literacy, implementing appropriate accounting standards (SAK EMKM), and leveraging information technology in the preparation of financial statements. By improving their financial reporting practices, MSMEs can better analyze sales performance, identify opportunities for enhanced efficiency, and develop more effective marketing strategies, ultimately leading to sustained increases in turnover.
EDUKASI DAGUSIBU (DAPATKAN, GUNAKAN, SIMPAN, DAN BUANG) ANTIBIOTIK KEPADA MASYARAKAT SERANG Marwati, Umi; Okta, Fauzia Noprima; Nugroho, Gumilar Adhi; Larasinta, Nadia; Hakim, Zainur Rahman; Pratita, Rasta Naya; Sari, Intan Pertama; Faizatun, Faizatun; Jasmadeti, Jasmadeti
Abdi Implementasi Pancasila:Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2025): Mei
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ntmm1z26

Abstract

Infeksi Saluran Pernapasan Akut (ISPA) adalah penyakit infeksi yang disebakan oleh mikroorganiseme, salah satunya adalah bakteri. Penyakit ISPA berulang dapat menyebabkan pneumonia. Perlunya dicegah keberulangan penyakit dengan terapi yang efektif. Kegiatan PkM ini bertujuan untuk memberikan edukasi terkait topik penggunaan antibiotik yang tepat (DAGUSIBU) kepada masyarakat untuk meningkatkan efektivitas terapi dan mencegah resistensi antibiotik. Kegiatan pengabdian kepada masyarakat dilaksanakan secara hybrid (luring di kecamatan Cinangka dan daring di Fakultas Farmasi Universitas Pancasila (FFUP). Tingkat pemahaman peserta diukur menggunakan kuisioner yang diberikan sebelum dan setelah penyuluhan. Dari sepuluh indikator masalah yang digali, terdapat tiga indikator yang memiliki nilai terendah sebelum diberikan edukasi, yaitu pengetahuan responden terkait logo antibiotik, pengertian resistensi, dan cara membuang antibiotik. Ketiga indikator ini mengalami peningkatan setelah diberikan edukasi
Analysis Of Factors That Affect The Auditors’ Audit Judgment (A Case Study At The Audit Board Of The Republic Of Indonesia BPK RI Putri, Wulan Wahyuni Rossa; Sudradjat, Sudradjat; Jasmadeti, Jasmadeti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.45

Abstract

The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25. Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models. This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.
KONTRIBUSI AUDIT INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU (STUDI KASUS PADA PT. SSG) Amrulloh, Amrulloh; Jasmadeti, Jasmadeti
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 8 (2025): SINERGI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i8.1632

Abstract

This study aims to evaluate the extent to which internal audit contributes to the effectiveness of the internal control system over raw material inventory at PT SSG. The research method used is qualitative, with a descriptive-analytical approach. The data analysis technique refers to the theory of Miles and Huberman, involving direct interviews with internal auditors at PT SSG as the primary data source. The results of the study indicate that internal audit plays a significant role in supporting the effectiveness of the internal control system over raw material inventory. This is evidenced by the fulfillment of key effectiveness indicators, as outlined in the theoretical framework used in this research.
Co-Authors Alpaidah, Alvi Amanda, Shanya Amrulloh Amrulloh Budiasih, Indina FAIZATUN, FAIZATUN Fardilah, Siti Zahratun Gumilar Adhi Nugroho Hakim, Zainur Rahman Hannifah, Sul Heti Herawati Larasinta, Nadia Marselly, Marselly Marwati, Umi Nadidah, Nadidah Nilda Tartilla, Nilda Okta, Fauzia Noprima Pratita, Rasta Naya Putri, Wulan Wahyuni Rossa Rachman, Rachmawaty Rahmat, Andy Sari, Intan Pertama Sitompul, Syakinah Tri Mai Lola Sudradjat Sudradjat Sutomo, Had Wahyuni, Wulan