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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 IECON: International Economics and Business Conference Indonesian Journal of Fundamental and Applied Geography
Arfandi
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Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education 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

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.
Integrasi Pengetahuan Lokal Masyarakat Malino dalam Pengelolaan Sumber Daya Alam Hayati Sebagai Sumber Pembelajaran Non-Formal Amdah, Misdar; Arfandi; Nasrul
Indonesian Journal of Fundamental and Applied Geography Vol. 1 No. 2 (2024)
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijfag.v1i2.20243

Abstract

Pengetahuan masyarakat lokal dalam mengelola sumber daya alam hayati memainkan peran krusial dalam menjaga keberlanjutan lingkungan dan mempromosikan praktik-praktik ramah lingkungan. penelitian ini bertujuan untuk mengeksplorasi hubungan antara pengetahuan masyarakat Malino dalam pengelolaan sumber daya alam hayati dan pemanfaatannya sebagai sumber belajar non-formal. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan untuk memahami secara mendalam hubungan antara pengetahuan masyarakat Malino dalam pengelolaan sumber daya alam hayati dan pemanfaatannya sebagai sumber belajar non-formal. Penelitian ini mengadopsi desain studi kasus untuk mengeksplorasi secara komprehensif pengetahuan masyarakat Malino dalam pengelolaan sumber daya alam hayati. Temuan penelitian ini menegaskan pentingnya pengetahuan lokal dalam pengelolaan sumber daya alam hayati sebagai aset yang berharga bagi masyarakat Malino. Pengetahuan ini tidak hanya mendukung praktik-praktik berkelanjutan tetapi juga memiliki nilai edukatif yang tinggi jika dimanfaatkan sebagai sumber belajar non-formal. Secara keseluruhan, penelitian ini menegaskan bahwa pengetahuan masyarakat lokal memiliki potensi besar sebagai sumber belajar non-formal yang dapat mendukung upaya pelestarian lingkungan dan pengembangan kapasitas masyarakat.
Studi Analisis Hubungan Iklim Mikro Terhadap Kondisi Kenyamanan Termal Ruang Kuliah Jurusan Geografi FMIPA Universitas Negeri Makassar Nasrul; Dita Eka Nur; Rini Kausarani; Misdar Amdah; Arfandi; Rahma Musyawarah; Medar M Nur; Aulia Diar Hasja; Rosmini Maru
Indonesian Journal of Fundamental and Applied Geography Vol. 1 No. 2 (2024)
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijfag.v1i2.20241

Abstract

Indoor learning and teaching activities definitely require comfort so that the activities run well, calmly and comfortably. The aim of this research is to determine changes in room temperature over time in the Geography Department, FMIPA, Makassar State University. This research was conducted in FI 106, FI 107 and PPG rooms. The type of research used is descriptive research by processing data from field measurements to see the thermal comfort conditions in the Geography Department lecture hall, Makassar State University. The results showed that the room temperature changed over time. The room temperature from 08.00 to 14.00 has a significant temperature difference. The highest average measurement was in the PPG room, namely 30℃, while the lowest average temperature was in the FI 106 room, namely 29.5. The three rooms have an average temperature above the optimal comfort scale, namely 29.7℃. The lowest average temperature was obtained at 08.00 and the highest average temperature at 14.00 reached 32.2℃. This research has implications for efforts to handle thermal comfort problems in study rooms as a support for learning activities on the Geography Department campus, Faculty of Mathematics and Natural Sciences, Makassar State University
ANALISIS PENDAPATAN DAN KELAYAKAN USAHA TANI TEBU RAKYAT MANDIRI DI DESA TIMBUSENG KECAMATAN POLONGBANGKENG TIMUR KABUPATEN TAKALAR Zainal, Nur Fadhilah; Maddatuang; Syamsunardi; Erman Syarif; Arfandi
Indonesian Journal of Fundamental and Applied Geography Vol. 3 No. 1 (2025)
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijfag.v3i1.252

Abstract

Penelitian ini bertujuan untuk mengetahui 1) Berapa  alokasi waktu kerja petani dalam usaha tani tebu rakyat mandiri di Desa Timbuseng Kecamatan Polongbangkeng Timur, Kabupaten Takalar 2) Bagaimana pendapatan usaha tani tebu rakyat mandiri di Desa Timbuseng Kecamatan Polongbangkeng Timur Kabupaten Takalar, 3) Bagaimanakah tingkat kelayakan usaha tani tebu rakyat mandiri di Desa Timbuseng Kecamatan Polongbangkeng Timur Kabupaten Takalar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Hasil penelitan menunjukkan  bahwa total tenaga kerja yang dibutuhkan dalam satu musim tanam mencapai 167 HOK/Ha. Rata-rata total biaya yang dikeluarkan petani sebesar Rp.24.238.245,18/Ha, dengan penerimaan sebesar Rp.66.033.065,44/Ha. Sehingga pendapatan bersih yang diperoleh petani mencapai Rp.41.3794.1820,26/Ha.. Berdasarkan analisis kelayakan usaha menggunakan R/C Ratio diperoleh nilai sebesar 2,72(>1), yang menunjukkan bahwa usaha tani tebu rakyat mandiri di Desa Timbuseng layak dan menguntungkan untuk diusahakan.
Co-Authors Amdah, Misdar Amran Aulia Diar Hasja Dita Eka Nur Erman Syarif Haris Iksan Burnanuddin, Chairul Maddatuang Medar M Nur Misdar Amdah Muhammad Ihwan Muhammad Kasran Nasrul Nur Abdi, Muhammad Nurhani Rahma Musyawarah Rini Kausarani Rosmini Maru Syamsuddin Syamsunardi Zainal, Nur Fadhilah