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PERHITUNGAN DAN PENYUSUNAN JURNAL PENCATATAN BIAYA PRODUKSI PADA PONDOK BAKSO LESTARI KOTA PALEMBANG Syafitri, Twenty Mariza; Nurpratiwi, Tiara; Anggreni, Meilinda; Wahyuni, Sri; Carolina, Dessy
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14829738

Abstract

The determination of cost of goods manufactured is crucial for MSMEs (Micro, Small, and Medium Enterprises) to set selling prices, manage costs, and calculate profit and loss. Pondok Bakso Lestari, an MSME in Palembang, still uses a simple estimation method in calculating the cost of goods manufactured due to a lack of understanding of factory overhead costs. This community service aims to provide an understanding of the importance of analyzing and calculating the Cost of Goods Manufactured for business sustainability. The method used is assistance and training on calculating the Cost of Goods Manufactured using explanation methods and direct examples. As a result, business owners understand the importance of calculating and determining the Cost of Goods Manufactured. After the training, business owners are able to calculate and prepare cost of production accounting journals independently. In conclusion, Pondok Bakso Lestari can determine more competitive and affordable selling prices after understanding the calculation of the Cost of Goods Manufactured, thereby attracting customer interest and encouraging business sustainability.
Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator Safrizal, Safrizal; Anggreni, Meilinda; Nanda, Novira Fazri; Syafitri, Twenty Mariza
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/q54tm826

Abstract

This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. In this context, Perceived Organizational Support (POS), which indicates that the organization cares about their welfare and contributions, is positioned as a variable that can strengthen or weaken the relationship between fiscal shocks and employee performance. ASN who perceive high organizational support tend to have better psychological resilience in facing fiscal pressure, thus being able to maintain performance. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. This research is expected to provide practical contributions for local governments in designing adaptive ASN management strategies amidst fiscal pressures, as well as strengthening internal policies related to organizational support so that employee performance is maintained in situations full of uncertainty