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All Journal Jurnal Manajemen dan Organisasi JURNAL ILMU MANAJEMEN DAN BISNIS TIJAB (The International Journal of Applied Business) The International Journal of Business Review (The Jobs Review) Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Akademi Akuntansi (JAA) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Dinamika Sosial Ekonomi
Wahyu Firmandani
Airlangga University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Public Health Social Sciences Other

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Digital financial literacy: Leveraging QR code technology for effective cash flow management in MSMEs Riska Nur Rosyidiana; Mochammad Nurul; Wahyu Firmandani; Shafi Wijdan Kurniawan
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 10 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v10i1.14475

Abstract

Effective management of cash flow is an essential element in sustaining and expanding Micro, Small, and Medium Enterprises (MSMEs). Inadequate financial recording and minimal digital financial literacy contribute to the challenges faced by many MSMEs in Indonesia in managing their cash flow. This program explores the capacity of QR Code technology, specifically the Quick Response Code Indonesian Standard (QRIS), to improve the management of cash flow in MSMEs. The objective of the study was to adopt QRIS as a digital payment system in order to enhance cash flow efficiency. A training and mentorship program was carried out for 30 MSMEs associated with the East Java IKM Forum. The program followed a five-stage approach, which included planning, execution, evaluation, feedback, and sustainability program. The findings demonstrate a notable enhancement in the digital financial literacy of the participants after the session. The integration of QRIS into the daily operations of MSMEs facilitated more efficient cash flow management and expanded consumer outreach. The implementation of QRIS technology shown its efficacy in enabling financial monitoring and broadening commercial prospects for MSMEs.
Activity-Based Costing Implementation for Capturing the Complexity of Manufacturing Process: The Case of CV XYZ Wahyu Firmandani; Arizendy Dewi Fortuna; Mochammad Nurul
TIJAB (The International Journal of Applied Business) Vol. 8 No. 1 (2024): APRIL 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v8.I1.2024.47402

Abstract

Background: In manufacturing companies, determining the cost of goods manufactured is more complex than in service and trading companies, considering that the production cost structure consists of direct raw material costs, direct labor costs, and factory overhead. In identifying the imposition of three components of production costs, the most difficult component to trace is factory overhead because, in determining factory overhead, various approaches and assumptions must be chosen as cost drivers, so it needs the right approach and assumptions for CV XYZ to achieve company performance. Objective: This study seeks to analyze the intricacies of factory overhead calculations under activity-based costing in comparison to the traditional plantwide rate approach used by CV XYZ, which utilizes production units as cost drivers. Method: The method used in this research is a case study on CV XYZ with interviews and documentation as data collection techniques. Interviews were conducted with accounting staff and heads of accounting departments through unstructured interviews. Documentation is carried out based on 2020 financial information. Results: The results of the analysis explain that the calculation of factory overhead applied, production costs, cost of goods manufactured (COGM), and cost of goods sold (COGS) calculated using the plantwide rate approach (production units as cost drivers) shows undercosts when compared to the activity-based costing system, so that the recognized profit is greater than it should be. The implications of undercosts cause information on the income statement to be unreliable, considering that the company has a variety of products and activities related to the production process Conclusion: The activity-based costing system uses more than one cost driver; thus, the activity-based costing system is a more accurate method to be applied by CV XYZ, which has product diversification. Keywords: Factory overhead applied, plantwide rate, activity-based costing system, profit and loss.
Co-Authors Ajeng Rachma Pertiwi Andini, Amelia Pratista Anisa Fitri Sya'bania Ardelia, Belva Abidah Arizendy Dewi Fortuna Bani Alkausar Cantika Caesar Margaretha Damayanti, Aurellia Nydia Diana Suteja Elsha Sophia Eriani, Izmi Dwira Ervianty, Rizka Miladiah Fadlil Abdani Firdah, Diana Aulia Heru Tjaraka Larasati, Galuh Ayu Madani, Eltin Malik, M. Marta Linduwati Mochammad Nurul Nitami Galih Pangesti Nugroho, Kansa Imeliana Putri Nurul, Mochammad Puspitasari, Leny Rosyidiana, Riska Nur Shafi Wijdan Kurniawan Soemarsono, Prinintha Nanda Sofyan Sauri, Sofyan Sulthani, Alif Iqbal Tesa Eranti Putri Yahya, Adrian Yanuar Nugroho