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All Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Asian Journal of Management Analytics
Rachman, Yoga Tantular
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Abstract

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.
Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Co-Authors Hadian, Niki Mirna Dianita Tresnawati, Rina Yogo Heru Prayitno