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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Manajemen Indonesia
Juanda, Rendy
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kalkulasi Harga Jual Bibit Ikan Nila Pada Usaha Budidaya Keramba Ikan Pak Ahmad Di Desa Sumber Sari Kecamatan Loa Kulu Juanda, Rendy
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 15 No 1 (2015)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v15i1.393

Abstract

The current problem at Nila Pak Ahmad fish farming business in Desa Sumber Sari is not yet able to determine the selling price of tilapia fish production with the amount of production cost incurred according to the calculation of accounting rule, because so far only based on the estimation and only compare the price Selling on another place based on the same product. So the business of fish cultivation Tilapia Pak Ahmad find it difficult to know for sure the benefits obtained with the truth. The data used are gross income, labor cost, operational cost and overhead cost for one year 2014. Analyzer used full costing with mark up method. Based on the calculation of the selling price of tilapia obtained from the sum of the cost of production known that the selling price of Nila fish in the cultivation of fish cage Pak Ahmad according to the analysis of Rp. 192, - / one fish while the selling price according to the owner of the cultivation business Pak Ahmad fish cage for this amount of Rp. 200 or there is the price difference amount Rp. 8 or Rp. 8,000 /one thousand fish.With the results of the above analysis, seen selling price applied business owner cultivation Pak Ahmad fish cage higher than the results of the analysis. So it can be concluded this business is still operating normally or still can get the desired profit Rp. 8,000,000. So that the selling price of fish by the owner of the cultivation of Pak Ahmad fish cage should be adjusted again in order to be able to generate optimal profit but still in the stage of the consumer's affordable price limit. So the hypothesis proposed earlier "That the selling price of tilapia on the Business Cultivation Keramba Fish Pak Ahmad In Sumber Sari Village District Loa Kulu lower than the results of analysis according to the rules of accounting" was rejected Keywords: Full costing, Selling Price, Variable costing
Analisis Persediaan Pakan Ikan Pada UD. Alisandra Jaya Abadi Di Loa Kulu Anggareni, Aji Desilia; Juanda, Rendy; Novita, Siska
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 1 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i1.610

Abstract

Abstract:The purpose of this research is to analyze the inventory of fish feed on UD.Alisandra Jaya Abadi addressed on JL. Jendral sudirman subdistrict Loa Kulu.The owner of a company is Mr. Ismail and the head of the company (manager) named Mrs. Ismawati.Problems that appeared then was about the level of preparation of fish feed that is experiencing an excess or shortage of supplies at a certain period in UD.Alisandra Jaya Abadi in Loa Kulu. Company that became a distributor of fish and feed the fish and have a lot of agents and partners breeders make this company is required to be able to guarantee the availability of fish feed at any time.Fish feed primarily on the type of sink 981 brand produced by the partners of the company PT.Feedmil.This research is a combined quantitative and qualitative research with the technique of collecting observations and interviews with company manager. Analysis tool used is the method of Economic Order Quantity (EOQ) for know your most economical quantities, Reorder Point to determine the level of reordering, and Safety Stock inventory is the amount of feed to know the backup if any time an increase in demand.Document used during August 2018.Based on the results of calculations the researchers did, the following will be conveyed as follows :1. The minimum of inventory (safety stock) of sinking type 981 fish feed is 132 sacks.2. Economic order quantity (EOQ) 981 sink type fish feed reached in the number of economic order is 368 sacks with the frequency of orders 4 times every 7 days a message in one period / month.3. Reorder point if the reamaining inventory amount or close to 264 sack.4. The maximum amount of inventory so that there is no waste of the cost component is 500 sacks. Keywords: Inventory, EOQ, Reorder Point , Safety Stock
ANALISIS RASIO KEUANGAN PADA KOPERASI MADU KELULUT “KUKAR IDAMAN LESTARI” DI KELURAHAN MANGKURAWANG TENGGARONG Palinggi, Yonathan; Erwinsyah, Erwinsyah; Akbar, Ali; S, Syahruddin; Ilham, Ilham; Juanda, Rendy; Hermanto, M.; Amir, Kartika Sari
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1818

Abstract

This research was conducted to determine and examine the financial performance of a Cooperative. This research was conducted at the Kelulut Honey Cooperative "Kukar Idaman Lestari" using quantitative descriptive research methods. The data used in this study come from the financial statements of the Kelulut Honey Cooperative "Kukar Idaman Lestari" in the form of Balance Sheet Financial Statements and Income Statements between 2021 and 2023. The data analysis technique in this study uses quantitative analysis, namely, analyzing financial statements with a financial ratio approach in the form of liquidity, solvency, profitability and activity. Based on the results of the discussion of the financial performance analysis above, it can be concluded that the overall hypothesis about the proposed Cooperative's financial performance is rejected or not proven correct. In the hypothesis proposed that the financial ratios in the Kukar Idaman Lestari Honey Kelulut Cooperative have decreased from the previous year both in terms of Solvency which has decreased, in terms of Activity which is moving slowly and Profitability which has decreased.
Kalkulasi Harga Jual Bibit Ikan Nila Pada Usaha Budidaya Keramba Ikan Pak Ahmad Di Desa Sumber Sari Kecamatan Loa Kulu Juanda, Rendy
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 15 No 1 (2015)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v15i1.393

Abstract

The current problem at Nila Pak Ahmad fish farming business in Desa Sumber Sari is not yet able to determine the selling price of tilapia fish production with the amount of production cost incurred according to the calculation of accounting rule, because so far only based on the estimation and only compare the price Selling on another place based on the same product. So the business of fish cultivation Tilapia Pak Ahmad find it difficult to know for sure the benefits obtained with the truth. The data used are gross income, labor cost, operational cost and overhead cost for one year 2014. Analyzer used full costing with mark up method. Based on the calculation of the selling price of tilapia obtained from the sum of the cost of production known that the selling price of Nila fish in the cultivation of fish cage Pak Ahmad according to the analysis of Rp. 192, - / one fish while the selling price according to the owner of the cultivation business Pak Ahmad fish cage for this amount of Rp. 200 or there is the price difference amount Rp. 8 or Rp. 8,000 /one thousand fish.With the results of the above analysis, seen selling price applied business owner cultivation Pak Ahmad fish cage higher than the results of the analysis. So it can be concluded this business is still operating normally or still can get the desired profit Rp. 8,000,000. So that the selling price of fish by the owner of the cultivation of Pak Ahmad fish cage should be adjusted again in order to be able to generate optimal profit but still in the stage of the consumer's affordable price limit. So the hypothesis proposed earlier "That the selling price of tilapia on the Business Cultivation Keramba Fish Pak Ahmad In Sumber Sari Village District Loa Kulu lower than the results of analysis according to the rules of accounting" was rejected Keywords: Full costing, Selling Price, Variable costing
Analisis Persediaan Pakan Ikan Pada UD. Alisandra Jaya Abadi Di Loa Kulu Anggareni, Aji Desilia; Juanda, Rendy; Novita, Siska
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 1 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i1.610

Abstract

Abstract:The purpose of this research is to analyze the inventory of fish feed on UD.Alisandra Jaya Abadi addressed on JL. Jendral sudirman subdistrict Loa Kulu.The owner of a company is Mr. Ismail and the head of the company (manager) named Mrs. Ismawati.Problems that appeared then was about the level of preparation of fish feed that is experiencing an excess or shortage of supplies at a certain period in UD.Alisandra Jaya Abadi in Loa Kulu. Company that became a distributor of fish and feed the fish and have a lot of agents and partners breeders make this company is required to be able to guarantee the availability of fish feed at any time.Fish feed primarily on the type of sink 981 brand produced by the partners of the company PT.Feedmil.This research is a combined quantitative and qualitative research with the technique of collecting observations and interviews with company manager. Analysis tool used is the method of Economic Order Quantity (EOQ) for know your most economical quantities, Reorder Point to determine the level of reordering, and Safety Stock inventory is the amount of feed to know the backup if any time an increase in demand.Document used during August 2018.Based on the results of calculations the researchers did, the following will be conveyed as follows :1. The minimum of inventory (safety stock) of sinking type 981 fish feed is 132 sacks.2. Economic order quantity (EOQ) 981 sink type fish feed reached in the number of economic order is 368 sacks with the frequency of orders 4 times every 7 days a message in one period / month.3. Reorder point if the reamaining inventory amount or close to 264 sack.4. The maximum amount of inventory so that there is no waste of the cost component is 500 sacks. Keywords: Inventory, EOQ, Reorder Point , Safety Stock
ANALISIS RASIO KEUANGAN PADA KOPERASI MADU KELULUT “KUKAR IDAMAN LESTARI” DI KELURAHAN MANGKURAWANG TENGGARONG Palinggi, Yonathan; Erwinsyah, Erwinsyah; Akbar, Ali; S, Syahruddin; Ilham, Ilham; Juanda, Rendy; Hermanto, M.; Amir, Kartika Sari
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1818

Abstract

This research was conducted to determine and examine the financial performance of a Cooperative. This research was conducted at the Kelulut Honey Cooperative "Kukar Idaman Lestari" using quantitative descriptive research methods. The data used in this study come from the financial statements of the Kelulut Honey Cooperative "Kukar Idaman Lestari" in the form of Balance Sheet Financial Statements and Income Statements between 2021 and 2023. The data analysis technique in this study uses quantitative analysis, namely, analyzing financial statements with a financial ratio approach in the form of liquidity, solvency, profitability and activity. Based on the results of the discussion of the financial performance analysis above, it can be concluded that the overall hypothesis about the proposed Cooperative's financial performance is rejected or not proven correct. In the hypothesis proposed that the financial ratios in the Kukar Idaman Lestari Honey Kelulut Cooperative have decreased from the previous year both in terms of Solvency which has decreased, in terms of Activity which is moving slowly and Profitability which has decreased.
EFEKTIVITAS PENINGKATAN PENGETAHUAN TENTANG KESELAMATAN BERKENDARA PADA DRIVER PT MMP KALTIM MELALUI PERANCANGAN MODUL KESELAMATAN BERKENDARA DAN PROGRAM SAFETY TALK Fakhira, Nur; Firman Hakim, Ahmad; Juanda, Rendy
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 7 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i7.2893-2900

Abstract

Kecelakaan lalu lintas masih menjadi masalah serius di industri minyak dan gas seperti PT MMP Kaltim yang memiliki mobilitas kendaraan operasional tinggi. Kurangnya kesadaran dan pemahaman driver tentang keselamatan berkendara menjadi faktor utama penyebab tingginya risiko kecelakaan. Penelitian ini bertujuan meningkatkan pengetahuan driver PT MMP Kaltim tentang keselamatan berkendara melalui perancangan modul keselamatan dan implementasi program safety talk. Metode penelitian terdiri dari tiga tahap yaitu persiapan (merancang modul komprehensif delapan aspek keselamatan berkendara), implementasi (pelaksanaan safety talk dengan presentasi dan diskusi interaktif), dan tindak lanjut (evaluasi pemahaman melalui tanya jawab langsung). Hasil penelitian menunjukkan sebagian besar driver mampu memahami materi dengan baik, namun masih perlu peningkatan pada pemahaman tanggap darurat kecelakaan dan pertolongan pertama. Disarankan agar PT MMP Kaltim mengintegrasikan program safety talk ke dalam budaya perusahaan secara berkelanjutan, memperluas cakupan program ke seluruh karyawan, dan melakukan evaluasi berkala untuk memastikan efektivitas program dalam menciptakan lingkungan kerja yang lebih aman.
Co-Authors Ali Akbar Amir, Kartika Sari Anggareni, Aji Desilia Erwinsyah Erwinsyah Fakhira, Nur Firman Hakim, Ahmad Hermanto, M. Ilham Ilham Novita, Siska Palinggi, Yonathan S, Syahruddin