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All Journal Jurnal Pengabdian UNDIKMA Al Iqtishadiyah: Journal of Islamic Economics and Finance Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Widayanti, Agnisa
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Penerapan Target Costing Sebagai Upaya Pengendalian Biaya Produksi Dalam Meningkatkan Laba Oktalina, Gayatria; Andriyani, Friska; Widayanti, Agnisa
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.317

Abstract

This study aims to determine the application of target cost to control production costs and increase the profitability of Ninecake Cake Shop. This research method uses a qualitative approach, namely by collecting primary data sources in the form of interview results which are then analyzed using qualitative descriptive techniques. The subjects of this study were the owners of Ninecake Cake Shop. The results of the study indicate that the application of target cost is very effective in controlling and saving production costs, as well as helping business owners in setting expected profit targets so that strategic decision making for management can contribute to business growth. Before implementing the target costing method, the company earned a profit of 20% from the sale of roll cakes and cupcakes, according to calculations. It turned out that the shop was able to meet a higher profit target than before, which was 29% for the sale of roll cakes and cupcakes, after using the target cost approach through value engineering and efficient production costs. The findings of this study also show that the application of target costing is very effective in controlling and saving production costs, as well as helping business owners to achieve expected profit targets so that strategic decision making for management can contribute to business growth.
Pengaruh Kualitas Layanan Terhadap Kepuasan Nasabah Bank Syariah Indonesia Kantor Cabang Bojonegoro Panglima Sudirman Faizah, Nurul; Widayanti, Agnisa; Aribaat, Salma Khoirotunnisa
Al Iqtishadiyah: Journal of Islamic Economics and Finance Vol. 2 No. 1 (2023): Al Iqtishadiyah: Journal of Islamic Economics and Finance (JIEF)
Publisher : FEBI IAI Al Muhammad Cepu

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Abstract

Penelitian ini bertujuan untuk mengetahui dan mendiskripsikan kualitas layanan dan kepuasan nasabah di BSI KC Bojonegoro Panglima Sudirman dan (2) untuk mengetahui dan mendiskripsikan pengaruh kualitas layanan terhadap kepuasan nasabah di BSI KC Bojonegoro Panglima Sudirman. Variabel dalam penelitian ini adalah berupa variabel dependent yaitu kualitas layanan(X)  dan variabel independent yaitu kepuasan nasabah (Y).  Metode yang digunakan adalah metode deskriptif kuantitatif yaitu dengan analisis regresi linier sederhana yang memaparkan pengaruh variabel yang mempengaruhi keadaan tanpa memanipulasi variabel tersebut. Penelitian ini dilakukan di BSI KC Bojonegoro Panglima Sudirman.Hasil penelitian yang telah dilakukan dari secara teori dan hasil statistik diketahui bahwa kualitas layanan memiliki pengaruh positif dan signifikan terhadap kepuasan nasabah pada BSI KC Bojonegoro Panglima Sudirman. Dengan adanya peningkatan kualitas pelayanan dari BSI maka hal tersebut dapat mempengaruhi kepuasan nasabah sehingga nasabah akan semakin merasa senang dan puas terhadap layanan yang diberikan BSI KC Bojonegoro Panglima Sudirman.
Pengaruh Kualitas Produk Simpanan Mudharabah Terhadap Kepuasan Anggota di Koppontren Baitul Muamalat Al Hikmah (BMA) Cabang Jepon Rumiyati, Rumiyati; Widayanti, Agnisa; Kusairi, Kusairi
Al Iqtishadiyah: Journal of Islamic Economics and Finance Vol. 2 No. 2 (2023): Indonesian Sharia Bank
Publisher : FEBI IAI Al Muhammad Cepu

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Abstract

Penelitian ini bertujuan untuk mengetahui (1) kualitas produk simpanan mudharabah di BMA Cabang Jepon, (2) kepuasan anggota di BMA Cabang Jepon, (3) pengaruh kualitas produk simpanan mudharabah terhadap kepuasan anggota di BMA Cabang Jepon.Dalam penelitian ini, penulis menggunakan metode penelitian kuantitatif, dan sampel dalam penelitian ini adalah anggota simpanan mudharabah, dengan teknik pengumpulan data yang digunakan adalah kuesioner, dengan menyebarkan kuesioner kepada 60 responden. Hasil penelitiannya adalah (1)Kualitas produk simpanan mudharabah di BMA Cabang Jepon tergolong baik, hal ini ditunjukan dengan rata-rata distribusi jawaban responden sebesar 4,23 dengan nilai presentase jawaban sebesar 85%, nilai ini berada diantara 81%-100% yang artinya sangat baik. (2) Kepuasan anggota di BMA Cabang Jepon tergolong baik, hal ini ditunjukan dengan rata-rata distribusi jawaban responden sebesar  4,21 dengan nilai presentase jawaban sebesar 86% dimana nilai ini berada diantara 81%-100%, yang berarti sangat baik. (3)   Kualitas produk berpengaruh terhadap kepuasan anggota, hal ini ditunjukkan dengan hasil pengujian hipotesis bahwa nilai thitung > ttabel atau 3,299 > 2,002 dengan nilai signifikansi < taraf signifikansi 5% yaitu 0,002 < 0,05, maka h0 ditolak dan ha diterima, yang artinya terdapat pegaruh secara signifikan antara kualitas produk terhadap kepuasan anggota.
Branding and Digital Marketing Innovation for Siwang MSMEs Empowerment in Indramayu West Java Jaya, Fitra; Yati, Yati; Sucipto, Sucipto; Siswanto, Romi; Kadarisman, Kadarisman; Gayatria Oktalina; Widayanti, Agnisa
Jurnal Pengabdian UNDIKMA Vol. 6 No. 3 (2025): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i3.16760

Abstract

This community service aims to enhance the branding capacity and digital marketing competencies of “Siwang”, a traditional shrimp-paste-based MSME in Gantar Subdistrict, Indramayu Regency. The intervention employed a participatory approach, encompassing needs assessment, digital literacy training, content creation workshops, and mentorship in utilising social media and online marketplaces. Evaluation was conducted through questionnaires and participatory observation. Quantitative data were analysed using descriptive statistics to determine partner satisfaction and competency improvements, while qualitative insights were interpreted thematically to capture behavioural changes and contextual relevance. The results indicate a substantial improvement in branding awareness, social media management skills, and production efficiency, supported by the introduction of appropriate digital and production tools. Key evaluation indicators demonstrated achievement rates above 85%, with overall partner satisfaction exceeding 90%. This program not only strengthened the business competitiveness of the MSME but also laid a foundation for sustainable digital transformation rooted in local cultural values. The model is recommended for replication among similar rural enterprises with high artistic and economic potential.
Co-Authors Andriyani, Friska Aribaat, Salma Khoirotunnisa Fitra Jaya G. Gunawan Gayatria Oktalina Kadarisman Kadarisman kusairi kusairi, kusairi NURUL FAIZAH Oktalina, Gayatria Rumiyati, Rumiyati Siswanto, Romi Yati Yati, Yati