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All Journal Ekspektra: Jurnal Bisnis & Manajemen Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Jurnal Ilmu Ekonomi, Pendidikan dan Teknik (IDENTIK) IECON: International Economics and Business Conference
Arfandi
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of the Implementation of Small Medium Enterprise Cost of Production Price Study on Coffee Shop Nur Abdi, Muhammad; Syamsuddin; Arfandi; Amran; Iksan Burnanuddin, Chairul
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 7 No. 2 (2024): Juli 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v7i2.3228

Abstract

Determination of good and appropriate production costs is one of the determining factors for determining the selling price of the product. The high and low cost of production will affect the level of sales. The purpose of this study is to analyse the determination of cost of goods based on activities at MSME Coffee Shop in Makassar, South Sulawesi. This research is important to determine whether determining the cost of goods using the activity-based costing method is appropriate without having to incur unnecessary costs and can provide benefits to these MSMEs. This type of research is descriptive research with a quantitative approach. The data used in this research is primary data. The data source used in this research is primary data in the form of data directly related to the Real Café beverage production process. In analyzing the data of this study, the stages in determining the cost of goods based on activity-based costing are as follows: first Factory overhead costs are charged to the appropriate activity. then Activity costs are grouped into homogeneous cost pools. then Determine the rate for each cost group. The rate is calculated by dividing the sum of all costs in the cost pool by the size of the activity performed. In the next stage, activity costs are charged to products based on the consumption or demand for the activity by each product. The results of this study indicate that Real Cafe has carried out the activity-based costing method in determining the cost of goods manufactured, characterized by the costs that arise are charged to activities and grouped into cost pools that have homogeneous properties, and the activity costs are charged to each product.
THE EFFECT OF WORK LIFE BALANCE, LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE Arfandi; Muhammad Kasran
Ekspektra : Jurnal Bisnis dan Manajemen Vol 7 No 1 (2023)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.578 KB) | DOI: 10.25139/ekt.v7i1.5519

Abstract

This study aims to determine the effect of WLB, leadership style, organizational culture on employee performance at PT. SGS Luwu, South Sulawesi Province. The approach in this study used a survey method, with a total of 200 employees as respondents. Sampling in this study was carried out randomly. The hypothesis was tested using the structural equation modeling (SEM) data analysis method with the help of software, namely Analysis Moment of Structure (AMOS) 26. The results of this study explain that: 1). Work life balance has significant influence on organizational culture. This means that WLB will increase along with the organizational culture that is implemented in employee behavior. 2). Leadership style has a positive and significant effect on organizational culture. This means that the higher the level of leadership style, the organizational culture will also increase. 3). Work life balance has a positive and significant effect on employee performance. This means that the better WLB, the happier employees will be and will make employees more productive in providing better performance to the company. 4) Leadership style has an influence and is significant on employee performance. This means that leadership style has an effect on improving employee performance. 5). Organizational culture has a positive and significant effect on employee performance. This means that the higher the level of organizational culture, the higher the employee performance.
The Influence of Liquidity on Capital Structure and Company Value in Transportation Companies During the Covid-19 Pandemic Arfandi; Nurhani
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/r8yf5z73

Abstract

This study investigates the influence of liquidity on capital structure and firm value among transportation companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. Using a quantitative approach, data were collected from 25 transportation companies over the period from 2020 to 2022. The findings reveal a positive and significant effect of liquidity on firm value. However, liquidity does not act as a mediator between liquidity and capital structure, indicating a more complex relationship. The Covid-19 pandemic caused a significant decline in the performance of transportation companies, adversely affecting their liquidity levels and investment decisions, which, in turn, impacted firm value. Companies with higher liquidity were better positioned to meet short-term obligations, thereby enhancing creditor confidence. This trust is crucial for companies seeking external financing, as creditors are more likely to support firms with strong liquidity management. However, high liquidity does not always result in positive outcomes. Poor liquidity management can strain financial resources, potentially increasing the cost of capital and hindering long-term growth. This study highlights the importance of efficient liquidity management for financial managers, providing valuable insights into the balancing act between maintaining adequate liquidity for operational needs and optimizing capital structure for growth. For investors, these findings offer guidance in evaluating company health, particularly during economic downturns like the pandemic. Understanding liquidity’s role in shaping firm value can assist in making informed investment decisions. Ultimately, this study contributes to the body of knowledge on financial management in the transportation sector, offering strategies for enhancing resilience and competitiveness in the post-pandemic business environment.
Pelatihan Penulisan Artikel Ilmiah bagi Guru dengan Memanfaatkan Aplikasi Scite AI Maru, Rosmini; Haris; Arfandi; Amdah, Misdar; Nasrul
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2024.004.02.07

Abstract

One of the benchmarks for determining whether a teacher is capable of critical thinking is their ability to write scientific articles well. Through scientific writing, teachers are required to think critically, logically, systematically, and analytically to find solutions to the problems they face. Currently, there are still few teachers who can write articles well, especially teachers at UPT SDN 186 Taluma. Therefore, the objective of this training is to enhance teachers' skills and abilities in writing high-quality scientific articles and to understand how to utilize AI technology in their research. The methods used in this training include theoretical sessions, demonstrations of the Scite AI application, and hands-on practice in writing scientific articles with instructor guidance. The results of this training show that participants experienced significant improvements in understanding the structure and key elements of scientific articles, as well as their ability to integrate relevant scientific sources through the Scite AI application. Participants also reported improved effectiveness and ease in composing scientific articles using the Scite AI application. In conclusion, this training was effective in enhancing teachers' scientific writing skills and demonstrated the significant potential of the Scite AI application as a tool for academic writing and research.
Optimisasi Distribusi Energi Jaringan Pintar, Integrasi Sumber Energi Terbarukan, Dan Pemeliharaan Prediktif Untuk Meningkatkan Keberlanjutan Dan Efisiensi Infrastruktur Perkotaan Arfandi
Jurnal Ilmu Ekonomi, Pendidikan dan Teknik Vol. 2 No. 5 (2025): IDENTIK - September
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/identik.v2i5.848

Abstract

This study explores energy distribution optimization in smart grids, integration of renewable energy sources, and predictive maintenance implementation to enhance efficiency, reliability, and sustainability of urban energy systems. Data were collected through network sensors, energy monitoring systems, maintenance logs, and interviews with network operators. Analysis was conducted using optimization algorithms, computer simulations, and qualitative evaluation. The results indicate that the application of these strategies can reduce energy losses by 12%, increase renewable energy contribution up to 18%, decrease equipment downtime by 20%, and improve peak load efficiency by 15%. The study confirms that integrating distribution optimization, renewable energy, and predictive maintenance provides significant synergistic impacts on urban energy management while supporting the transition toward sustainable smart cities.
PkM Pelatihan Pembuatan Biopori untuk Resapan Air Qaiyimah, Dinil; Hasriyanti; Yanti, Jeddah; Juanda, Muhammad Faisal; Arfandi
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 2 Issue No. 1: July 2024
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/kreativa.v2i1.202411

Abstract

Sejak memasuki awal Bulan Februari 2023, Kabupaten Pangkajene Kepulauan dan sekitarnya mengalami hujan deras dengan intensitas yang cukup tinggi. Sebanyak 7 kecamatan mengalami banjir parah yaitu terjadi di Kecamatan Pangkajene, Minasetenne, Bungoro, Labakkang, Ma’rang, Segeri dan Mandalle. BMKG Wilayah IV Makassar bahkan mengeluarkan peringatan dini terkait hujan lebat dan angin kencang untuk wilayah Sulawesi Selatan. Kondisi ini menyebabkan terjadinya genangan air di banyak titik di Kabupaten Pangkajene Kepulauan. Genangan yang terjadi menyebabkan kemacetan di titik tertentu dan hampir melumpuhkan aktivitas masyarakat. Saluran drainase juga tidak berada dalam kondisi optimal karena sampah tersangkut di dalam saluran. Selain itu terdapat wilayah yang awalnya menjadi daerah resapan air berubah menjadi permukiman. Sehingga perlu dilakukan upaya mitigasi bencana sejak dini agar dapat mengurangi dampak genangan yang diakibatkan oleh curah hujan yang tinggi. SMP Islam Terpadu Al-Hikmah terletak di Kelurahan Tumampua, Kecamatan Pangkajene, Kabupaten Pangkajene Kepulauan. SMP Islam Terpadu Al-Hikmah juga tidak lepas dari dampak cuaca ekstrim yang terjadi di Kabupaten Pangkajene Kepulauan. Sekolah juga mengalami genangan di halaman dan lapangan sekolah. Untuk menghindari hal tersebut perlu dilakukan upaya pengembangan fungsi biopori pada lahan sekolah untuk memulihkan kesuburan tanah, melindungi tata air, dan kelestarian daya dukung lingkungan.
Co-Authors Amdah, Misdar Amran Haris Hasriyanti Iksan Burnanuddin, Chairul Jeddah Yanti Juanda, Muhammad Faisal Muhammad Ihwan Muhammad Kasran Nasrul Nur Abdi, Muhammad Nurhani Qaiyimah, Dinil Rosmini Maru Syamsuddin