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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Economics and Digital Business Review JURNAL ECONOMINA Jurnal Dedikasia : Jurnal Pengabdian Masyarakat SWARNA Safari : Jurnal Pengabdian Masyarakat Indonesia DEVOTE: Jurnal Pengabdian Masyarakat Global Management Studies and Business Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management Jurnal Cendekia Ilmiah Ulil Albab
Putra, Yosep Eka
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan Analisis Cost Volume Profit dalam Pengambilan Keputusan Menajemen pada Usaha Tungku Dakak-Dakak Nila Rahmi, Mega; Putri, Melati; Sari, Mila Yulia; Naimatulhuda, Naimatulhuda; Rahmadani, Novida; Putra, Yosep Eka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9hhe9251

Abstract

Cost volume profit analysis is used in measurable planning in sales and determining the Company's profit based on the relationship between costs, volume and overall profit. This study aims to determine how to apply the cost volume profit method to the Nila Dakak-Dakak Furnace Business. This study uses a quantitative descriptive research method where data collection techniques are carried out through direct interviews with owners and employees, observation and documentation of production and financial data of the Nila Dakak-Dakak Furnace Business. Based on the results of the research that has been carried out, it can be concluded that the Nila Dakak-Dakak Furnace Business made a profit in 2023 of IDR 154,760,000 with sales of IDR 686,400,000. Sales at the break-even point are 2,154 so that if sales are less than that amount, the Company will experience a loss. For this reason, a margin of safety calculation is carried out which produces 15,000 kg per year for the safety level of product sales. Management also targets a profit of Rp. 200,000,000 for the following year, namely 2024-2025, so to achieve this profit target, it must produce 26,145 kg.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun (2017-2021) Hidayati, Habibatul; Asnathur Aisya, Perwira; Elva Dona; Romi Susanto; Yosep Eka Putra
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1306

Abstract

The purpose of this study is to determine the effect of profitability and leverage on firm value in the company's infrastructure. The variables in this study are Profitability and Leverage. Sampling using purposive sampling technique with certain criteria. The sample in this study are 16 infrastructure companies listed on the Indonesia Stock Exchange in 2017-2021. The analysis in this study uses panel regression analysis with the results showing that Leverage (DER) has no effect on firm value, while Profitability (ROA) has an effect on firm value.
PELAPORAN KEUANGAN UMKM PSM DAN CABANG SESUAI DENGAN PSAK 65 Putra, Yosep eka; W, Miftahusa’ada; Trinovila, Rahmi; Rahayu, Sri; Hidayat, Vegi Sabrina; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.140

Abstract

This article discusses the financial recording and reporting practices of the Pekanbaru Shopping Mall (PSM) MSME and its branches, including Batusangkar, Bukit Gombak, and Cubadak. Based on observations and interviews, it was found that the recording system used is still very rudimentary and does not comply with PSAK 65 requirements for the preparation of consolidated financial statements. Transaction recording is limited to cash flow without account classification, without separation between head office and branches, and without the preparation of a structured income statement and balance sheet. Furthermore, internal transactions, such as shipments of goods from head office to branches, are not recorded in accounting, complicating the process of preparing consolidated reports and eliminating inter-unit transactions. These findings indicate the need for improvements to the accounting system at the PSM MSME to provide accurate, relevant, and standardized financial reports. By correctly implementing PSAK 65, the PSM MSME can improve the quality of financial information needed for decision-making and business control
PENGAKUAN TRANSFER PERSEDIAAN ANTARA KANTOR PUSAT DAN CABANG PADA PANDEKA CHICKEN DAN PANDEKA COFFEE 2.0 Putra, Yosep eka; Maharani, Khairunisa; Putri, Rani Meilani; Lestari, Winda Ayu; Andini, Nurmallah; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.141

Abstract

This study aims to analyze the recognition of inventory transfers between the head office (Pandeka Chicken) and branch (Pandeka Coffee 2.0) and to examine its impact on the accuracy of financial reporting. The research employed a descriptive qualitative approach through observation, interviews, and documentation. The findings reveal that the inventory transfer process has not been supported by a standardized accounting system. There is no formal transfer documentation, no transfer pricing policy, and no calculation of cost of goods sold (COGS) at the branch level. In addition, several costs related to production were misclassified as operational expenses, depreciation was not recorded, and the internal control system over inventory remains weak. These conditions resulted in financial statements that do not reflect the actual condition of the business and hinder performance evaluation and financial consolidation between the head office and the branch. The study concludes that the lack of standardized recording procedures for inventory transfer increases the risk of financial misstatement and reduces the reliability of financial information for decision-making. The results provide recommendations for implementing transfer pricing, improving reporting integration, and strengthening internal control procedures.
Penyusunan Laporan Keuangan Fotocopy Pamura Sesuai Dengan SAK EMKM Putra, Yosep eka; Devi, Nayla Permata; Alhumairo, Kamila; m, Melati; Safitri, Lidia; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.142

Abstract

Financial reporting issues remain a major challenge for many micro and small enterprises, including Fotocopy Pamura, which initially operated without formal bookkeeping, asset records, or standardized financial statements. This study examines the preparation of financial statements for Fotocopy Pamura based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation to analyze the recording practices and reporting procedures applied in the business. The results show that the enterprise did not maintain systematic records of income, expenses, capital changes, or fixed assets, and there was no separation between the main unit and its branch. After applying SAK EMKM, the business successfully produced structured and reliable reports, including an income statement, statement of financial position, statement of cash flows, statement of changes in equity, and consolidated financial statements. The application of SAK EMKM significantly improved the relevance and reliability of financial information, enhanced transparency, and supported more accurate managerial decision-making. These findings highlight the importance of standard-based reporting for micro and small enterprises to strengthen financial accountability and business sustainability.
PENERAPAN PSAK 65 DALAM HUBUNGAN PUSAT DAN CABANG TOKO BANGUNAN USAHA BARU Ramadhani, Ilas; Huda, Naimatul; Amanda, Putri; Putra, Yosep Eka; ., Megarahmi
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.146

Abstract

This research is motivated by the weak implementation of accounting in MSMEs that have developed into more than one business unit, such as Toko Bangunan Usaha Baru, which, despite having a head office and branches, does not implement a structured financial recording and reporting system. This study aims to determine the current state of financial recording, identify the factors causing the lack of an adequate accounting system, and provide recommendations for implementing standardized head office and branch accounting to produce reliable financial information. The study used a qualitative approach with interviews and direct observation methods with the business owner as the primary data source. The results showed that the business does not have financial records, does not determine asset depreciation, does not separate private transactions, does not record central-branch inventory movements, and does not have financial reports. Recommendations provided include the implementation of daily cash books, stock cards, recording central-branch asset movements, determining owner salaries, calculating fixed asset depreciation, and preparing basic financial reports in accordance with PSAK EMKM. These findings confirm that the implementation of an appropriate accounting system can improve the accuracy of financial information and become the basis for more effective business decision-making.
PENGAKUAN ASSET TETAP TERHADAP NILAI BUKU ASSET BERSIH STUDIO LOVINDA Putra, Yosep eka; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Ismail, Taufik; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.147

Abstract

Studio Photo Lovinda is a business engaged in photography services located in Cubadak and Kubu Rajo, Lima Kaum District, Tanah Datar Regency, West Sumatra. This study aims to determine whether the recognition of fixed assets, depreciation, and determination of the net book value of assets at Studio Photo Lovinda are in accordance with the Fixed Asset Financial Accounting Standards. The data analysis method used is qualitative descriptive analysis, which is a method that describes the company's condition based on actual conditions in the field. Through this approach, the researcher assesses how Studio Photo Lovinda records the acquisition of fixed assets, determines the useful life, calculates depreciation expense, and determines the book value of assets from year to year. In this final report, the author will analyze the calculation of acquisition cost, depreciation of fixed assets, and disposal of fixed assets and their presentation in Studio Photo Lovinda's financial statements using SAK EMKM as a benchmark. Based on the results of the analysis, Studio Photo Lovinda should record the acquisition of fixed assets, determine the useful life, calculate depreciation expenses, and determine the book value of assets from year to year in accordance with the applicable Financial Accounting Standards, so that the profit presented in the financial statements can reflect the actual value and provide reliable information for decision making.
PELAPORAN TRANSAKSI INTERCOMPANY PADA USAHA PENGGILINGAN PADI, STUDI KASUS PADA HULLER PADI SONTY Putra, Yosep eka; Putri, Melati; sari, Mila Yulia; Septiani, Nazila; Hazizah, Nur; ., Rahmadani; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.148

Abstract

This study aims to analyze the intercompany transaction reporting system between the head office and branch units of Huller Padi Sonty, a family-owned rice milling business. Using a qualitative research method with a case study approach, data were collected through field observations, in-depth interviews with owners and managers, and examination of available financial documents. The findings reveal that intercompany reporting practices are not conducted systematically due to the absence of clear financial separation, lack of structured asset and capital records, and the unavailability of standardized accounting procedures. Transactions such as capital transfers, asset usage, and revenue recording are still performed manually without reciprocal journal entries between the head office and the branch. This condition leads to inaccuracies in preparing consolidated financial reports and creates potential discrepancies in profit calculation. The study recommends implementing a basic accounting system that includes standardized account classification, regular reconciliation, proper intercompany journal entries, and documented SOPs to ensure transparency and accuracy in intercompany reporting. These findings are expected to serve as guidance for agro-industrial in improving financial management and interunit consolidation practices.
Evaluasi Profitabilitas Produk Melalui Analisis Differensial : Mempertahankan Atau Menghentikan Rahmi, Mega; Putra, Yosep Eka; Rahmadani, Rahmi; Fitri, Sari Ramadani; Andari, Sonia; Agustin, Yona Amelia
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i1.14223

Abstract

UMKM Kopi Kiniko merupakan produsen kopi lokal yang menghadapi penurunan penjualan pada produk bubuk kopi kemasan 90 gram sehingga diperlukan evaluasi kelayakan produksi untuk mendukung keputusan manajerial. Penelitian ini bertujuan untuk menganalisis apakah produk 90 gram perlu dipertahankan atau dihentikan dengan menggunakan pendekatan analisis diferensial. Penelitian dilakukan dengan metode kuantitatif deskriptif melalui pengumpulan data biaya, pendapatan, observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa seluruh lini produk Kopi Kiniko masih memberikan kontribusi positif terhadap laba perusahaan. Analisis diferensial menegaskan bahwa produk 90 gram masih layak dipertahankan karena penghentian produksi akan berdampak negatif terhadap profitabilitas dan tetap menyisakan biaya tetap yang harus ditanggung perusahaan. Dengan demikian, keputusan yang tepat bagi manajemen adalah mempertahankan produksi bubuk kopi 90 gram serta mengoptimalkan strategi pemasaran untuk meningkatkan penjualan di masa mendatang.
Co-Authors ., Megarahmi A, Elsa Hidayatul Abaharis, Henryanto Agustin, Yona Amelia Aida, Resvina Aidila Fitri Alfian Alfian Alfian Alfian Alfian Alhayyu, Alhayyu Alhumairo, Kamila Amanda, Putri Andari, Sonia Andini, Nurmallah Asnathur Aisya, Perwira Badri, Juarsa Bunda, Dina Permata Dani, Bima Rahmad Das, Nidia Anggreni Desi Wulandari, Desi Devi, Nayla Permata Dinata, Citra Putri Eficandra Elva Dona Fadhilah, Rahmah Fitri Fadila, Ulfa Fatimah Azzahra Fernos, Jhon Fikri, Nurul Fitri, Aidila Fitri, Sari Ramadani Hafidzha, Gustia Hakim, Muhammad Irfanul Hamdani, Muchlas Hane Johan Hasanah, Niddhatul Hidayat, Teguh Hidayat, Vegi Sabrina Hidayati, Habibatul Huda, Naimatul johan, hane Khairil Aswan Lestari, Winda Ayu M, Melati Madiah, Ainil Maharani, Khairunisa Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Mega Rahmi Melati Putri Naimatulhuda, Naimatulhuda Nur Hazizah Patriansah, Cerry Putri, Gushita Putri, Rani Meilani Rahim, Alyah Nur Rahmadani . Rahmadani, Novida Rahmadani, Olivia Rahmadani, Rahmi Ramadani, Diva Ramadhani, Ilas Rohel, Natasya SAFITRI, LIDIA Sari, Mila Yulia Septiani, Nazila Sonya Futri Ramafina SRI RAHAYU Sulastri Caniago Susanto, Romi Syafni, Bintang Taufik Ismail Trinovila, Rahmi Trisnawati, Betis Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yusri, Misbah