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Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Irawati, Wiwit; Ersyafdi, Ilham Ramadhan; Ginting, Rafles; Puspitasari, Ayu; Rumaizha, Riri; Harry Mukti, Aloysius; Marpaung, Oktavia; Swasti Putri, Ika
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
The Effect of Call Center Service Quality On Outpatient Satisfaction Level At St. Carolus Hospital Jakarta Novita Eka Putri, Yosephine; Adrian, Adrian; Marpaung, Oktavia
International Journal of Informatics, Economics, Management and Science Vol 2 No 2 (2023): IJIEMS (August 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v2i2.1152

Abstract

This study aims to analyze The Effect of Call Center Service Quality on Outoutpatient Satisfaction Levels at St. Carolus Hospital Jakarta. The variables studied are Service Quality (Reliability (X1) and Assurance (X2)) and Outoutpatient Satisfaction (Y). The type of research used is the type of research, and the type of data is primary. The technique of collecting research data is through the questionnaire method. Furthermore, the sampling technique used is purposive sampling with 75 respondents. Data analysis in this study used SPSS version 25. The analysis used in this research is a validity test, reliability test, multicollinearity test, heteroscedasticity test, normality test, multiple linear analysis, correlation coefficient analysis test t test, F test, and coefficient of determination (R2). The results of testing and analysis of this study show that the Assurance variable has a significant influence with a sig value of 0.000 <0.05, a t-count value of 4.336 > t-table, and a beta (β) value of 0.308, so it can be concluded that the Assurance variable (X2) has a significant influence significant to the dependent variable (Y), namely outpatient satisfaction.
ANALISIS PENGGUNAAN SISTEM KEUANGAN DESA DI DAERAH 3T Situmorang, Dokman Marulitua; Hapsari, Veneranda Rini; Marpaung, Oktavia
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 2 No. 2 (2021): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.383 KB) | DOI: 10.33050/jmari.v2i2.1654

Abstract

Berdasarkan observasi awal, beberapa permasalahan atau kesulitan dialami oleh para pengelola desa dalam melakukan pengelolaan dan pelaporan keuangan di Kabupaten Bengkayang. Ada juga kendala dan kesulitan di lapangan: Kurangnya pelatihan untuk aplikasi tidak sesuai dengan kebutuhan di lapangan, menu di aplikasi berubah setiap tahun. Maka dari permasalahan diatas maka perlu dilakukan penelitian yang mendalam untuk mencari solusi dan cara pengelolaan dan pelaporan keuangan desa untuk daerah yang berada di daerah Terdepan, Terluar dan Tertinggal. Tujuan dari penelitian ini adalah untuk mengetahui kendala penggunaan aplikasi Siskeudes. Jenis penelitian ini adalah studi kasus. Hasil penelitian bahwa desa dan panitia keuangan sangat berhatihati dalam pelaporan dan pihak dari kantor pemerintah desa selalu melakukan monitoring dan monitoring, transparansi penggunaan dana desa sudah mulai diterapkan di Kabupaten Bengkayang, kita bisa lihat publikasi penggunaan dana desa dengan spanduk. Faktor jarak dari pusat pemerintahan desa menjadi salah satu kendala, kurangnya keahlian dalam memberikan pelatihan kepada desa Kaur, faktor infrastruktur jalan yang buruk menjadi kendala utama dalam berkoordinasi dengan kantor pemerintah desa, dan ketersediaan sinyal telepon merupakan salah satu kendala.