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All Journal IQTISHADIA Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Adi Prihanisetyo
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences Other

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ANALISIS PERHITUNGAN HPP BERDASARKAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR DALAM MENENTUKAN HARGA JUAL PADA UKM. UD. MUTIARA FURNITUR BALIKPAPAN Fauziah Yuspyani; Adi Prihanisetyo
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 7 No 1 (2021): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.211 KB) | DOI: 10.51882/jamm.v7i1.23

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan HPP HPP menurut perusahaan, untukmengetahui perhitungan HPP apabila menggunakan metode yang baku, dan untuk mengetahuiperbandingan dari kedua metode tersebut serta pengaruhnya terhadap harga jual. Teknikpengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dandokumentasi. Penelitian ini termasuk penelitian kuantitatif, data yang digunakan, data primer.Hasil dari penelitian ini menunjukkan adanya kelemahan dalam perhitungan HPP perusahaan.Berdasarkan perbandingan metode full costing dan variable costing dalam perhitungan HPPperusahaan, metode perusahaan menghasilkan nilai nominal lebih rendah dibandingkan metodefull costing dan variable costing. Penelitian ini menyimpulkan bahwa perhitungan HPP yangdilakukan perusahaan kurang tepat.
Subjective Meaning of Strategic Pricing Decision Making based on Islamic Values in the Muslim Business community wahyu junaedi; Adi Prihanisetyo
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.11553

Abstract

Fierce competition in business often encourages businesses to act unreasonably in their pricing strategies. Orientation to maximum profit often trumps the ethical values derived from religious teachings. This study aims to find the meaning of strategic pricing decision-making of Muslim businessmen based on their awareness of Islamic values. Islamic values arise from the perception of business people as a reflection of knowledge about Islamic ethics that they understand. The research method used is transcendental phenomenology. The sampling was conducted on five businesspeople members of the Indonesian Islamic Business Forum (IIBF).  This study found that Muslim businessmen Interpret strategic pricing decision-making according to their awareness of Islamic values as a form of justice, namely fairness in pricing based on market segments and based on product value-added. This research will provide knowledge to business people to consider ethics in the strategic policy of price management conducted.
Subjective Meaning of Strategic Pricing Decision Making based on Islamic Values in the Muslim Business community wahyu junaedi; Adi Prihanisetyo
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.11553

Abstract

Fierce competition in business often encourages businesses to act unreasonably in their pricing strategies. Orientation to maximum profit often trumps the ethical values derived from religious teachings. This study aims to find the meaning of strategic pricing decision-making of Muslim businessmen based on their awareness of Islamic values. Islamic values arise from the perception of business people as a reflection of knowledge about Islamic ethics that they understand. The research method used is transcendental phenomenology. The sampling was conducted on five businesspeople members of the Indonesian Islamic Business Forum (IIBF).  This study found that Muslim businessmen Interpret strategic pricing decision-making according to their awareness of Islamic values as a form of justice, namely fairness in pricing based on market segments and based on product value-added. This research will provide knowledge to business people to consider ethics in the strategic policy of price management conducted.
ANALISIS SISTEM PENGENDALIAN INTERNAL MENGGUNAKAN PENDEKATAN COMMITTEE OF SPONSORING ORGANIZATION OF TREADWAY COMMISSION (COSO) PADA PIUTANG USAHA UNTUK MENGURANGI RISIKO PIUTANG TAK TERTAGIH (STUDI KASUS PADA . PT.XYZ BALIKPAPAN): Nurul Amelia Adi Prihanisetyo STIE Madani, Balikpapan Email: nurulamelia2111@gmail.com adi@stiemadani.ac.id Adi Prihanisetyo
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 9 No 1 (2023): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v9i1.68

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal pada piutang yang telah diterapkan oleh . .PT.XYZ dalam mengurangi risiko piutang tak tertagih dan mengetahui apakah sistem pengendalian internal piutang pada .PT.XYZ berjalan dengan efektif dan sejalan dengan model COSO (Committee of Sponsoring Organizations of the Treadway Commission). .PT.XYZ selama 4 tahun terakhir memiliki penurunan dan kenaikan piutang tak tertagih. Hal ini perlu adanya pengendalian internal yang baik agar risiko piutang tak tertagih dapat dikurangi. Penelitian ini termasuk penelitian deskriif kualitatif menggunakan pendekatan studi kasus. Data yang digunakan adalah data primer dan data sekunder.. Hasil penelitian ini menunjukkan bahwa pengendalian internal pada piutang di .PT.XYZ secara keseluruhan sudah berjalan secara efektif dan sejalan dengan prinsip standar framework COSO hanya saja perlu diperhatikan pada kegiatan pengendalian salah satunya pada prinsip pemisahan tugas dimana masih ada perangkapan kerja yang membuat kinerja karyawan dalam melakukan kegiatan transaksi menjadi kurang efektif dan efisien. Piutang tak tertagih ..PT.XYZ disebabkan adanya berbagai macam faktor customer dan dari pihak internal perusahaan yaitu pada bagian AR Collection dan AR Billing yang terkadang terdapat hambatan dalam proses penagihan. . PT.XYZ juga telah melakukan upaya semaksimal mungkin dalam penagihan piutang pelanggan yang melewati jatuh tempo hingga berisiko menjadi piutang tak tertagih.
Pendampingan Pembuatan QRIS, Packaging, Varian Menu Guna Meningkatkan Penjualan UMKM Crispy Oriental Ibu Listy di Kelurahan Baru Ilir, Kota Balikpapan Ade Alvina; Rizky Nursina; Sri Indah Musliati; Dina Misgi Wulandari; Adi Prihanisetyo
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v3i4.2631

Abstract

The Program Activities (PI) held by group 8 started on 29 July 2024 in Baru Ilir Balikpapan Ilir Village and ended on 29 October 2024. A series of activities that have been carried out are assistance in making debit payment methods (QRIS), marketing products through digital applications, attractive packaging and making menu innovations. This Innovation Programme activity aims to increase the competitiveness of Ibu Listy's Crispy Oriental MSMEs with the debit payment method (QRIS), reach a wider market through digital marketing and new menu innovations that are rarely owned. This activity focuses on one of the business actors in Baru Ilir Village.
Strategi Pengembangan UMKM Berbasis Digitalisasi: Implementasi Program Pelatihan dan Pendampingan Digital Marketing untuk Meningkatkan Daya Saing UMKM kota Balikpapan Amir Iskandar; Sani Gazali; Adi Prihanisetyo
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 2 (2025): Juni: Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i2.1969

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy with a contribution of 61.07% to GDP and able to absorb 97% of the national workforce. However, the digitalization era requires MSMEs to adapt to digital technology to maintain competitiveness. This study aims to analyze the effectiveness of digital marketing training and mentoring programs in improving digital literacy of UMKM practitioners in Balikpapan City. The research method uses an experimental approach with pre-test and post-test design on 25 UMKM practitioners. The research instrument was a questionnaire with 30 multiple choice questions measuring three aspects: basic knowledge of digitalization, understanding of digital marketing, and ability to use social media and marketplaces. The training program was conducted for one day with materials covering UMKM digitalization, digital marketing fundamentals, social media marketing, and marketplace usage. The results showed significant improvements in all aspects: basic digitalization knowledge increased by 59% (from 50.4 to 80.2), digital marketing understanding increased by 71% (from 43.4 to 74.4), and social media and marketplace capabilities increased by 46% (from 59.2 to 86.2). Beginner category participants showed the most significant progress with an average increase of 86%. The program success rate reached 92% with 23 out of 25 participants successfully achieving satisfactory scores. This program proves the effectiveness of digital marketing training in improving UMKM digital literacy and provides a foundation for sustainable digital transformation.
Co-Authors Ade Alvina Amir Iskandar Dina Misgi Wulandari Fauziah Yuspyani Rizky Nursina Sani Gazali Sri Indah Musliati Wahyu Junaedi