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Peran Literasi Digital dalam Meningkatkan Kualitas Pelaporan Keuangan UMKM di Desa Gagang Panjang Igga Oktavia; Dian Fahriani
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6553

Abstract

This study aims to determine the role of digital literacy in improving the quality of financial reporting for Micro, Small, and Medium Enterprises (MSMEs) in Mbah Reco, Gagang Panjang Village, Luwung Hamlet. In this sophisticated era, mastery of digital information is an important key in business management, including in financial recording and reporting. The research method used is quantitative with interview techniques and direct surveys of MSMEs. The results of the study show that most MSMEs have understood and utilized digital media in their business operations, including the use of social media, marketplaces, and financial applications. However, there are still MSMEs who have difficulty in preparing financial reports systematically.
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.