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PELATIHAN PENGELOLAAN USAHA DAN KEUANGAN UNTUK KELOMPOK WANITA TANI Syuliswati, Atika; Sutrisno, Sutrisno; Amalia, Riezky; Darmayanti, Rita; Asdani, Andi
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1072

Abstract

Program pengabdian kepada masyarakat ini ditujukan untuk membantu memecahkan beberapa masalah terkait pengelolaan usaha dan keuangan Pemanfaatan tanaman TOGA yang mengandung bahan-bahan yang dapat dikonsumsi oleh masyarakat setempat dan produksi kemasan olahan tanaman TOGA merupakan salah satu permasalahan yang timbul dalam pengelolaan usaha. Pengelolaan keuangan masih kacau karena tidak adanya pencatatan keuangan yang baik, dan dibutuhkan modal untuk mengembangkan usaha budidaya. Metode pengabdian yang digunakan adalah memberikan pelatihan dan praktik manajemen usaha dan pengelolaan keuangan. Hasil kegiatan pengabdian kepada masyarakat telah menghasilkan nilai tambah bagi kelompok tani wanita kelurahan Sawojajar Malang.  Nilai tambah yang dihasilkan adalah sebagai berikut: Pemanfaatan bunga telang menjadi minuman kesehatan dengan rasa dan khasiat yang beragam, pengemasan minuman jamu dengan lebih bersih dan rapi, peningkatan pengetahuan dan keterampilan meliputi pencatatan penerimaan dan pembayaran, perhitungan biaya produksi, harga pokok penjualan, dan penetapan harga jual produk minuman telang,
Analisa Perkembangan Counter Pulsa Hand Phone Di Kabupaten Lumajang Menggunakan Perhitungan Break Even Point (BEP) dan Analisis Regresi Linear Sederhana Amalia, Riezky; Siswanto; Mustofa, Ahmad; Setyawan, Bimo
Jurnal Absis: Jurnal Pendidikan Matematika dan Matematika Vol. 6 No. 2 (2024): Jurnal Absis
Publisher : Program Studi Pendidikan Matematika Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/absis.v6i2.2363

Abstract

This study aims to analyze the development of sales turnover and profits of mobile phone credit counters in Lumajang Regency using a combination of Break Even Point (BEP) calculation and simple linear regression methods over the period 2018 - 2022. Through direct surveys with mobile phone counter owners, it was found that they face difficulties in monitoring the development of their sales turnover and profits. The results show that to reach the break-even point, the average minimum transaction per year is 20 transactions with an additional sale of at least 2 other product units. The break-even point for mobile phone credit sales is recorded at a minimum turnover of IDR 69,342,600, while other products reach IDR 426,116,200. The minimum break-even cost for mobile phone credit sales is IDR 29,144. Additionally, this study reveals that profits have decreased by an average of IDR 3,600 per year. These findings provide important insights for business owners to understand the dynamics of their businesses and strategies for improving profitability.
The Influence of Internal Control Systems on the Quality of Financial Reports of the Regional Secretariat of Balangan Regency Kadir, Abdul; Amalia, Riezky; Audah, Ali; Leki, Rofinus
JURNAL APLIKASI PELAYARAN DAN KEPELABUHANAN Vol 15 No 2 (2025): bulan Maret
Publisher : Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/japk.v15i2.147

Abstract

This study aims to analyze the simultaneous and partial influence of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Internal Control Monitoring on the Quality of Financial Reports of the Balangan Regency Regional Secretariat. This study uses a quantitative approach with a causal associative research type, which aims to explain the causal relationship between independent and dependent variables. The study population consisted of 45 Civil Servants (PNS) of the Balangan Regency Regional Secretariat, with a saturated sampling technique, so that the entire population was sampled. Data analysis was carried out using Instrument Tests, Classical Assumption Tests, and Multiple Linear Regression. The results of the study indicate that: (1) simultaneously, the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Internal Control Monitoring have a significant effect on the Quality of Financial Reports; (2) partially, the Control Environment, Risk Assessment, and Information and Communication have a significant effect, while Control Activities and Internal Control Monitoring do not have a significant effect on the Quality of Financial Reports; (3) The Control Environment is a variable that has a dominant influence on the Quality of Financial Reports.