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All Journal Journal of Research and Technology Populer: Jurnal Penelitian Mahasiswa Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah JURNAL RUMPUN MANAJEMEN DAN EKONOMI MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Ekonomi, Akuntansi dan Perpajakan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Dian Fahriani
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Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Produksi Bahan Bakar Minyak (BBM) dari Sampah Botol Plastik Bekas Air Minum dengan Metode Pirolisis Dhaniswara, Trisna Kumala; Dian Fahriani
Journal of Research and Technology Vol. 7 No. 1 (2021): JRT Volume 7 No 1 Jun 2021
Publisher : 2477 - 6165

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

Abstract

Garbage is the biggest contributor to environmental damage, especially plastic waste that is not processed properly. One of the problems in the community is the management of plastic waste, which until now has not been controlled. It is estimated that each person consumes 170 plastic bags each year and that around 500 billion to one trillion plastic bags are used worldwide. As well as more than 17 billion plastic bags distributed free of charge by supermarkets around the world for each year. In fact, if all the plastic bags on earth were opened, they could cover the entire surface of the earth up to 11 times. Plastic is a material that is very familiar in human life and has been considered a staple for household or domestic needs so that the presence of plastic waste is increasing. The purpose of this research is to convert plastic waste bottles used for drinking water into fuel oil using the pyrolysis method. The reactor used is pyrolysis with a temperature of 200 °C, 250 °C, 300 °C, 350 °C, and 400 °C for 30, 60, and 90 minutes. After the fuel is obtained, it is taken for analysis of its heating value, flash point, ash content, moisture content, and composition analysis. The results of this research will help the processing of plastic waste in addition to used plastic bottles.
Analisis Harga Pokok Produksi Berdasarkan Metode Job Order Costing Terhadap UMKM Bandeng Presto Sidoarjo Whindi Mayrena; Sakina Nur Hayat; Ainur Fahktur Rokhmah; Dian Fahriani
Populer: Jurnal Penelitian Mahasiswa Vol. 3 No. 3 (2024): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v3i3.2298

Abstract

Presto Milkfish MSME, owned by Ibu Lina, is one of the MSMEs in Indonesia that is growing quickly right now. Founded in 2006, the company currently has three employees. This quick milkfish is a common gift from Sidoarjo. Presto milkfish is frequently served as a side dish to guests during parties. The purpose of this study is to improve knowledge of the cost factors that should be considered when manufacturing pressure-cooked milkfish and to demonstrate how these costs can be added to obtain the appropriate production costs. The job order pricing approach, documentation, and interviews are the data collection techniques employed in this study. At Sidoarjo's Kedung Perku Village Temple, study was conducted.
Analisis Penetapan Harga Pokok Produksi Berdasarkan Metode Full Costing pada Warung Cahaya M. Ulil Abshor; M. Yogi Ramadana; Rohmatulillah Anggraini; Roudhotus Sa’diyah Al ‘aziziyah; Irma Nur Rosyida; Riska Ela Melisa; Dian Fahriani
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 1 (2025): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i1.3731

Abstract

In determining the cost of goods produced, two methods can be used, namely the full costing method. In calculating the full costing method, all cost elements are calculated, both variable and fixed. The purpose of this research is to determine the application of the full costing method in determining the selling price. This research uses a qualitative method with a descriptive approach, this research explains the problem in depth, with the data sources used are primary data sources through observation, interviews, and documentation. The technique of analyzing this research is analysis before the field whose data results are temporary, and then analysis during and after the field which will get accurate data. Based on the results of research at Warung Cahaya does not apply the full costing method in calculating the cost of goods produced. The company uses calculations with simple methods and does not calculate all cost elements.
Analisis Pengaruh Harga Pokok Produksi Berbasis Metode Variabel Costing Terhadap Penetapan Harga Jual pada UMKM Pisang Keju Sukodono Cabang Sidodadi Anita Dwi Setiyawati; Jihan Afiyah; Muhammad Arya Irsya Dani; Siti Aisah; Pingkia Angelica Taufani; M. Ryan Najwa Syihab; Dian Fahriani
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i4.2872

Abstract

This research was conducted at UMKM Pisang Keju Sukodono, which operates in the food industry. The study aims to analyze the calculation of the cost of production as a basis for determining the selling price using the variable costing method. The data used in this research consists of qualitative data obtained from primary and secondary sources. The results show that calculating the cost of production using the variable costing method provides a more structured guideline for determining the selling price of UMKM Pisang Keju Sukodono's products.
Analisis Manajemen Kas Kecil dalam Laporan Keuangan pada Kantor Pemasaran Perumahan Star Land Regency Aisyah Brillianta; Dian Fahriani
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2529

Abstract

The progress of a simple business to a larger stage definitely means the quality of the company's work is good, one of which is the quality of its financial reports. Among the qualities of a good report is cash which is an important part of the company. Petty cash is used by companies to finance expenses/operations whose amounts are relatively small and are not effective if paid by check. Considering the importance of maintaining a petty cash fund for company operational activities. The aim of this research is to review how petty cash is managed and find out the application of petty cash at the Star Land Regency Housing Marketing Office. The research method used in this research is descriptive qualitative with data collection methods using observation methods. The Star Land Regency Housing Marketing Office uses the fluctuation method in recording petty cash in financial reports, namely recording every expenditure that occurs,
Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Perkembangan UMKM Es Dawet Idola Mubarokah Ari Yanti; Intan Novitasari Sah; Nurul Fadilah; Naurah Syifa; Ananda Silvi Nur Indriyanti; Alvin Ni’am Mahmud; Akhmad Khoirul Umam; Dian Fahriani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i1.1508

Abstract

In this digital-based era, it is widespread in all circles to flock to become umkm actors from teenagers, adults and even parents. The growth of MSMEs in Indonesia continues to show a positive trend. The latest data from the Ministry of Cooperatives and SMEs notes that the number of MSMEs in 2024 will exceed 65 million units, with a very wide range of sectors, from culinary to digital technology. In this study, we will discuss in one MSME sector, namely in culinary, sometimes there are many MSMEs that only focus more on sales and income, for this reason, this study will discuss the analysis of the calculation of the cost of production in Es Dawet Idola MSMEs. This research uses a qualitative approach by conducting direct observations at the business location and in-depth interviews with business owners. The main objective of this research is to analyze the calculation of production costs of ice dawet idol so as to provide recommendations for the development of the business.
Analisis Perhitungan Harga Pokok Produksi Metode Full Costing dan HPP Penjualan Pada UMKM Mie Ayam Ronggo Ike Wahyu Eka Safitri; Amelia Kartika Sari; Faikotul Hikmah; Dayinta Puspa Nala; Festi Syahputri Lutfiana; Achmad Rafly Cadafi; Dian Fahriani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.774

Abstract

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.
Produksi Bahan Bakar Minyak (BBM) dari Sampah Botol Plastik Bekas Air Minum dengan Metode Pirolisis Dhaniswara, Trisna Kumala; Dian Fahriani
Journal of Research and Technology Vol. 7 No. 1 (2021): JRT Volume 7 No 1 Jun 2021
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v7i1.413

Abstract

Garbage is the biggest contributor to environmental damage, especially plastic waste that is not processed properly. One of the problems in the community is the management of plastic waste, which until now has not been controlled. It is estimated that each person consumes 170 plastic bags each year and that around 500 billion to one trillion plastic bags are used worldwide. As well as more than 17 billion plastic bags distributed free of charge by supermarkets around the world for each year. In fact, if all the plastic bags on earth were opened, they could cover the entire surface of the earth up to 11 times. Plastic is a material that is very familiar in human life and has been considered a staple for household or domestic needs so that the presence of plastic waste is increasing. The purpose of this research is to convert plastic waste bottles used for drinking water into fuel oil using the pyrolysis method. The reactor used is pyrolysis with a temperature of 200 °C, 250 °C, 300 °C, 350 °C, and 400 °C for 30, 60, and 90 minutes. After the fuel is obtained, it is taken for analysis of its heating value, flash point, ash content, moisture content, and composition analysis. The results of this research will help the processing of plastic waste in addition to used plastic bottles.
Implementasi Digital Marketing dan Strategi Sustainability UMKM Pengrajin Kayu Kota Blitar Kafidin Muzakki; Dian Fahriani
Journal of Research and Technology Vol. 8 No. 1 (2022): JRT Volume 8 No 1 Juni 2022
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v8i1.622

Abstract

The COVID-19 pandemic has had a major impact on the Indonesian economy. The rules of social distancing and the implementation of Large-Scale Social Restrictions (PSBB) have reduced the buying and selling activities of the community, which has an impact on the sustainability of MSMEs. The enactment of PSBB forces all community activities to be carried out from home through online media. The high need to use various internet facilities opens up new opportunities for business development that should be used as opportunities for MSME actors to take part in it. This research was conducted on the HONOYA GROUP MSMEs in the Village of Responsibility, Kepanjen Kidul District, Jl. Sawunggaling 4, Blitar City, East Java, with the object of research being community groups managing MSMEs, MSME workers and communities around the location who have been consumers of MSME products. The research method used in this study was qualitative by choosing case studies as a research approach. The results of the research carried out were the implementation of digital marketing focused on three main things, namely identifying, anticipating, and satisfying. HONOYA GROUP's MSMEs have a sustainability strategy by maximizing strengths and opportunities, namely establishing partnerships with government or private agencies, establishing cooperation with suppliers, participating in various trainings on regulations issued by the government, as well as maintaining product quality, and implementing digital marketing to the fullest. HONOYA GROUP's UMKM must be able to minimize the impact of five things, namely the threat of similar products, the level of competition, the threat of new entrants, the bargaining power of suppliers, and the bargaining power of consumers.
PENERAPAN METODE PROCESS COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA UMKM JAMU KUNYIT AQILLA Nuril Izzah Dwi Putri Elyansyah; Rahadiani Cecilia Atori; Vinna Gayuh Asih; Adam Rafi Fatchurahman; Mochammad Dimas Nur Aziz; Mochamad Usman Sufi; Dian Fahriani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.8108

Abstract

This study aims to analyze the cost structure and determine the cost of goods manufactured (COGM) at the Aqilla Turmeric Herbal Medicine SME in Sidoarjo using the process costing method. The research method used is descriptive qualitative by conducting direct observation of the production process during November 2025. The results show that the total production cost to produce 300 bottles of herbal medicine per month is IDR 1,175,000, consisting of raw material costs (IDR 740,000), labor costs (IDR 180,000), and factory overhead costs (IDR 255,000). Based on these calculations, the cost of goods sold per unit is IDR 3,916 with a selling price of IDR 6,000. This MSME is able to generate a profit margin of IDR 2,084 per unit or a total monthly profit of IDR 625,200 with a profit percentage of 53.2% of the total production costs. This study indicates that the Aqilla Turmeric Jamu business has sufficient profitability to sustain its operations.
Co-Authors Achmad Rafly Cadafi Adam Rafi Fatchurahman Ainur Fahktur Rokhmah Aisyah Brillianta Akhmad Khoirul Umam Alful Ula Alvin Ni’am Mahmud Amelia Azzahra Amelia Kartika Sari Ananda Silvi Nur Indriyanti Anita Dwi Setiyawati Dayinta Puspa Nala Faikotul Hikmah Festi Syahputri Lutfiana Ike Wahyu Eka Safitri Intan Novitasari Sah Irma Nur Rosyida Jihan Afiyah Kafidin Muzakki Lailatul Ma'rifah M. Husain Sudiro M. Ryan Najwa Syihab M. Ulil Abshor M. Yogi Ramadana Mochamad Usman Sufi Mochammad Dimas Nur Aziz Mubarokah Ari Yanti Muhammad Arya Irsya Dani Muhammad Firdaus Dwi Putra Muhammad Safrizal Dwi Prayoga Naurah Syifa Nuril Izzah Dwi Putri Elyansyah Nurul Fadilah Pingkia Angelica Taufani Ragel Rahmadani Rahadiani Cecilia Atori Riska Ela Melisa Rohmatulillah Anggraini Roudhotus Sa’diyah Al ‘aziziyah Sakina Nur Hayat SITI AISAH Trisna Kumala Dhaniswara Vinna Gayuh Asih Whindi Mayrena