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All Journal Jurnal Riset Akuntansi Aksioma Buletin SWIMP Jurnal Pengabdian dan Pemberdayaan Banyuwangi Jurnal Riset Mahasiswa Akuntansi Income : Digital Business Journal
Animah
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COST SYSTEMS PENDEKATAN ACTIVITY BASED COSTING: STUDI KASUS USAHA TEMBAKAU VIRGINIA LOMBOK Widia Astuti; Animah
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.95

Abstract

Lombok memiliki komoditas unggulan pertanian yaitu tembakau jenis Virginia. Kapasitas produksi tembakau di Lombok mampu memenuhi 80% kebutuhan nasional. Anomali cuaca, jumlah hasil panen dan harga beli oleh perusahaan rokok tahun sebelumnya mengakibatkan fluktuasi harga beli. Seringkali petani mengalami kerugian karena kekurangan informasi terutama disebabkan karena tidak ada pencatatan biaya produksi. Tujuan penelitian untuk mendeskripsi sistem biaya produksi pendekatan ABC sebagai bahan pengambilan keputusan. Lokasi penelitian di Kecamatan Sakra, Lombok Timur. Perolehan data penelitian dilakukan dengan wawancara dan observasi. Hasil penelitian menunjukkan bahwa pada pemrosesan batch 1 dan 2, pengusaha pengeringan tembakau mengalami kerugian. Pengusaha mengalami keuntungan setelah pemrosesan batch 3 dan seterusnya. Secara agregat, usaha pengeringan tembakau memberikan manfaat ekonomi bagi warga Lombok.
PENINGKATAN PENGELOLAAN KEUANGAN BERBASIS EXCEL PADA BADAN USAHA MILIK DESA Animah; Widia Astuti; Robith
Buletin SWIMP Vol 1 No 02: November 2021
Publisher : Politeknik Kelautan dan Perikanan Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.72 KB) | DOI: 10.15578/bs.v1i02.10

Abstract

Giri Sasak Village is one of the new expansion villages where the majority of the people are farmers, therefore the community's spending pattern is at harvest time they will spend more on basic needs, while daily needs are almost said to be no expenditure. However, when there are non-routine expenses, such as marriage, death, and circumcision, they tend to owe money to moneylenders. However, this does not have a better impact on society. Thus, the existence of BUMDes is very helpful in meeting the needs of the community. Based on observations, BUMDes managers do not understand properly how to manage finances properly. To improve the financial management of the Giri Sasak Village BUMDes, the service team conducted training and mentoring for the Giri Sasak Village BUMDes regarding how to manage finances with an excel-based information system.
Implementasi Corporate Social Responsibility Terhadap Lingkungan Sosial Di Sekitar Usaha Ternak Ayam Pedaging (Broiler): STUDI KASUS DI DESA DARMAJI, KEC.KOPANG KAB. LOMBOK TENGAH Eni apriani; Animah; Zuhrotul Isnaini
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.973

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR (Corporate Social Responsibility) terhadap lingkungan usaha ayam broiler di Desa Darmaji Kec.Kopang Kab.Lombok Tengah. Penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data yang digunakan yaitu, observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini berasal dari pelaku bisnis, karyawan dan warga sekitar. Penelitian untuk mengetahui bagaimana implementasi CSR (Corporate Social Responsibility). Hasil penelitian ini yaitu implementasi CSR (Corporate Social Responsibility) sudah sesuai dengan dimensi CSR (Corporate Social Responsibility) yaitu dimensi ekonomi sebagai penyokong suatu keberhasilan usaha, dimensi sosial sebagai tanggung jawab pelaku usaha terhadap warga sekitar usahanya, dan dimensi lingkungan sebagai tanggung jawab pelaku usaha terhadap pelestarian lingkungan.
Analisis Penerapan Manajemen Strategi Budidaya Burung Kenari (Studi Kasus Pada Kenari Mcp Kota Mataram) Firmansyah, Harry; Animah; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1336

Abstract

The purpose of this study was to determine and analyze how the implementation of canary cultivation strategy management at MCP Walnut Jl.Swakarya Raya Gg 2 No. 8 Pagesangan Mataram City. This research design is field research (Field Research). While the research approach is descriptive qualitative. Besides being researched with a qualitative descriptive approach, this research also uses the SWOT analysis method (Strenght, Weakness, Opportunity, Treath). SWOT analysis is used by researchers to analyze external factors, namely opportunities and threats, but also internal factors, namely strengths and weaknesses. Data collection was carried out using interview and documentation techniques. The data findings are described descriptively. The results of this study can be seen that this study has five strengths (Strenght), has three weaknesses (Weakness), has three opportunities (Opportunity), and has three threats (Threats). Based on the IFAS and EFAS Matrices, the strategies applied by MCP Kenari are SO, ST, WO, and WT strategies. Because this strategy signifies the state of canary cultivation that is strong and able to continue to grow by taking opportunities or opportunities that exist to achieve maximum turnover in increasing income.
Pengaruh E-Payment Dan Literasi Digital Terhadap Penjualan UMKM Di Kota Mataram (Studi Kasus Coffeeshop) Serena, Baiq Serena Diva Sabatini; Animah; Priyambodo, Victoria Kusumaningtyas
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.2111

Abstract

This study aims to analyze the effect of e-payment and digital literacy on sales in MSMEs, especially coffeeshops. The rapid development of information and communication technology, especially in the digital payment sector, encourages MSMEs to adapt in order to remain competitive. By integrating an electronic payment system (e-payment), MSME coffeeshop actors can facilitate transactions and increase operational efficiency. On the other hand, adequate digital literacy in business actors also plays an important role in utilizing technology optimally, both in product marketing and business management. This research method uses a quantitative approach by distributing questionnaires to coffeeshop owners, managers and employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that both e-payment and digital literacy have a significant influence on increasing sales of MSME coffeeshops. E-payment provides convenience for consumers and speeds up transactions, while digital literacy allows managers to be more effective in using online platforms for marketing and interaction with consumers. This study suggests that MSME coffeeshops improve their understanding and use of digital technology to maximize their sales potential.
Activity Based Costing (ABC) Method Dalam Menentukan Tarif Layanan Rawat Inap pada RSUD Provinsi NTB Saputri, Depiana; Animah; Astuti, Widia
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to calculate and compare inpatient service rates at the RSUD Provinsi NTB using the Activity Based Costing (ABC) method and the rates established under Peraturan Gubernur No. 48 of 2015. The type of research employed is field research using a descriptive analysis method with a quantitative approach. The results indicate that there is a difference between the inpatient service rates calculated using the ABC method and those currently applied by the hospital. The ABC method produces rates that more accurately reflect the actual consumption of resources by each class of inpatient care. Therefore, the ABC method can serve as a more appropriate alternative for determining hospital service rates to achieve greater cost efficiency and transparency.
Optimalisasi Penerimaan-Pengeluaran Barang di Enseval dengan Oracle E-Business Suite Meilynda Yanti, Ni Kadek; Chandra Dewi, Ni Ketut Nadya; Maya Sartika, Rintihani Lodia; Salsabilla , Taffana Wanda; Animah
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 2 No 2 (2025): Jurnal Abdiwangi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v2i2.2025.62-69

Abstract

Efficient and accurate inventory management is crucial for supporting the smooth distribution of pharmaceutical and medical device products, especially in large companies such as PT Enseval Putera Megatrading Tbk, Mataram Branch. This community service topic was chosen due to the persistent challenges in stock recording, early detection of expired products, and the suboptimal implementation of cycle counts and stock opname. The service method involved training, mentoring, and hands-on practice for warehouse and finance accounting staff in using the Oracle E-Business Suite. The activities began with problem identification, preparation of training materials tailored to the partner’s needs, implementation of both classroom and on-site training, followed by monitoring and evaluation of the results. The outcomes showed improvements in inventory recording accuracy, a reduction in discrepancies between physical and system stock data, and enhanced staff capability in detecting and handling expired products. Additionally, there was a noticeable shift in staff attitudes, becoming more adaptive to digitalized work processes and the adoption of new SOPs. These achievements demonstrate that strengthening human resource capacity through structured training and the use of information technology is essential for increasing efficiency and accountability in inventory management. In conclusion, the results of this community service are expected to serve as a model for developing inventory management systems in other distribution companies and to encourage further digital transformation in the logistics and pharmaceutical sectors
Analisis Strategi Rantai Nilai (Value Chain) Untuk Keunggulan Kompetitif Melalui Pendekatan Manajemen Biaya Rahmah, Novia Hidayatul; Animah; Zuhrotul Isnaini
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2127

Abstract

This study aims to determine the effect of value chain and cost management on competitive advantage at Rosa Catering. To support this research, of course, accurate and precise data is needed, so that the discussion and data are in accordance with what is in the field. The place used as the object of research is Rosa Catering which is located on Jalan Palapa II Karang Tapen, Cakranegara, West Nusa Tenggara. This research is a quantitative study with a descriptive approach. The results of the study indicate that the application of the value chain has a positive effect on the company's competitive advantage. Rosa Catering only relies on one place of business as the object of research and may not be generalized to the entire population of catering businesses due to differences in characteristics and conditions between businesses. The results of further research are expected to expand more diverse samples in various types of catering businesses, both small, medium, and large scale, as well as in various geographic locations.
Analisis Penerapan Activity Based Costing Dalam Penentuan Harga Pokok Produk Pada UMKM Ramadhani, Nisfi; Animah; Astuti, Widia
Income : Digital Business Journal Vol. 3 No. 2 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i2.5280

Abstract

Usaha mikro, kecil, dan menengah memegang peranan yang krusial dalam perekonomian Indonesia, dalam hal ini penerapan metode Activity Based Costing pada UMKM khususnya di wilayah Nusa Tenggara Barat masih terbatas. Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam menentukan Harga Pokok Produksi (HPP) pada UMKM Tenun Dina yang berlokasi di Kelurahan Ntobo Kota Bima. UMKM Tenun Dina masih menggunakan metode traditional costing yang membagi total biaya secara merata, tanpa mempertimbangkan aktivitas riil dalam proses produksi. Pendekatan ini seringkali menghasilkan angka yang kurang akurat. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan melakukan pengamatan langsung di lapangan dan data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini menemukan bahwa metode ABC memberikan hasil yang lebih akurat dan mencerminkan biaya produksi secara lebih tepat yaitu sebesar Rp345.300 per unit. Sementara itu, metode tradisional hanya menghasilkan HPP sebesar Rp292.000 per unit karena tidak mencakup seluruh komponen biaya. Perbedaan ini menunjukkan bahwa pendekatan ABC lebih efektif dalam menggambarkan kondisi biaya sebenarnya.
Co-Authors Chandra Dewi, Ni Ketut Nadya Eni Apriani Firmansyah, Harry ISNAWATI Maya Sartika, Rintihani Lodia Meilynda Yanti, Ni Kadek Priyambodo, Victoria Kusumaningtyas Rahmah, Novia Hidayatul Ramadhani, Nisfi Robith Salsabilla , Taffana Wanda Saputri, Depiana Serena, Baiq Serena Diva Sabatini Widia Astuti Widia Astuti Zuhrotul Isnaini