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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Bisnis Darmajaya Equity: Jurnal Ekonomi Jurnal Pengabdian kepada Masyarakat
Anis Feblin
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI KOPI PADA UMKM THE COFFEE LEGEND DI DESA SIPATUHU KECAMATAN BANDING AGUNG KABUPATEN OKU SELATAN Anis Feblin; Feby Ariska
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.676 KB) | DOI: 10.55744/kolegial.v7i1.88

Abstract

The purpose of this study was to determine the determination of the cost of coffee production at UMKM The Coffee Legend in Sipatuhu Village, Banding Agung Sub-District, South OKU Regency. The method used is descriptive quantitative by using the full costing method. The results of the analysis concluded that from the calculation of the cost of production using the full costing method can be known from 2017-2018 fluctuations occur, where the lowest cost of production occurs in July 2017 amounting to Rp2,396,100 and the highest cost of production occurred in October 2018 Rp27,096,400. The rise and fall of cost of production is caused by the most contributing, namely raw material costs because the price of raw materials is determined by the high and low exchange rate of the rupiah and the price of coffee purchased from coffee farmers.
PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN KINERJA APARATUR DESA DI KECAMATAN LUBUK RAJA Anis Feblin; Chefi Rizky Djuliar
KOLEGIAL Vol 9 No 1 (2021): Januari-Juni 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i1.154

Abstract

Making village fund financial reports using the manual system often makes mistakes and mismatches of the results of the details of these funds, using the manual system requires accumulation of paper and a lot of waste of village budgets in Lubuk Raja District. Therefore, the central government and the BPKP (Financial and Development Supervisory Agency) made a regulation that the ten villages in Lubuk Raja District had to apply the village financial system application for the production of village financial reports. The research objective was to determine the application of village financial system applications in improving the performance of village officials in Lubuk Raja District. The method used in this research is descriptive comparative with qualitative analysis, the research uses primary data sources with research techniques such as interviews, observation, and documentation. The results showed that the implementation of the village financial system in terms of quality, quality, responsibility, cooperation, and initiative was in a fairly good category so that seen from the performance of the village apparatus it had increased. The application of the village financial system application in village financial management is more transparent and accountable, so that better governance is created.
PENGARUH PAJAK DAERAH, LABA BUMD TERHADAP PAD KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Eka Meiliya Dona; Agnes Widya Putri; Anis Feblin; Gitta Destalya Andrian Nova
Jurnal Bisnis Darmajaya Vol 8, No 2 (2022): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v8i2.3302

Abstract

This study aims to determine the Influence of Regional Taxes, Profits of Regional Owned Enterprises (BUMD) on Regency/City Original Revenues in South Sumatra Province for the 2016-2020 period, either partially or simultaneously. This type of research used quantitative research. The data used in this study was secondary data sourced from www.djpk.kemekeu.go.id. The population in this study were 17 districts/cities in the province of South Sumatra. The analytical tool used in this research was multiple linear regression. The results of this study indicated that partially, the local tax variable had a positive or significant influence on local revenue. While the variable Profit of Regional Owned Enterprises (BUMD) had a positive or significant influence on Regional Original Revenues. Meanwhile, Simultaneously, the Regional Tax, Profit of Regional Owned Enterprises (BUMD) had a significant influence on Regional Original Revenues. The results of the coefficient of determination R Square showed 0.858, meaning that the magnitude of the contribution or the magnitude of the influence of the independent variable, namely Regional Tax, Profit of Regional Owned Enterprises (BUMD) on the dependent variable, namely Regency / City Original Revenue in South Sumatra Province for five years was 85.8% while the remaining 14.2% was determined by other variables that were not included in this research model such as regional levies and other legitimate income.
Analyzing the Relationship between Corporate Governance and Financial Performance in BUMDs in Indonesia Gitta Destalya Adrian Nova; Anis Feblin; Mardiah Kenamon; Yusi Inaya Putri
Equity: Jurnal Ekonomi Vol 11 No 2 (2023): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i2.199

Abstract

Abstract This study aims to determine the effect of budget participation, accountability accounting and motivation on managerial performance of regional water companies in Ogan Komering Ulu Regency. Research using a quantitative approach with primary data sources. The population was 200 employees, the sampling technique used random sampling as much as 25 percent of the population, by distributing questionnaires. The analysis technique uses multiple linear regression with hypothesis testing, namely partial test (t test) and simultaneous test (f test). The results in this study indicate that the variables of Budget Participation (X1), Accountability Accounting (X2) and Motivation (X3) have a significant effect on Managerial Performance (Y) of the Regional Drinking Water Company of Ogan Komering Ulu Regency both partially and simultaneously. The coefficient of determination (Adjusted R square) is 0.960, indicating that 96% of managerial performance variables at PDAM OKU Regency can be explained by the three independent variables. Keywords: Managerial Performance, Accountability Accounting, Budget Participation and Motivation.
PEMANFAATAN BENANG WOL MENJADI GELANG YANG BERNILAI JUAL UNTUK ANAK-ANAK DESA TANJUNG MAKMUR, KECAMATAN SINAR PENINJAUAN, KABUPATEN OGAN KOMERING ULU Anis Feblin; Meika Debiansyah; Syahrinda Abyadi; Ana Riski Setiani; Melin Oktarini
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i9.9679

Abstract

Wool thread is a type of material that can be used to make handicrafts. Wool thread has unique characteristics and is different from other threads such as; absorbs surrounding fluids, is not affected by weather, elastic, resistant to dust and dirt, not easily dirty, easy to clean (Astuti, P, 2018). The method used is through socialization, exposure and practicum using simple braiding techniques. The results of this activity show that children do not know how to use wool thread to make a bracelet using the braiding technique. By carrying out this activity, it is hoped that children in Tanjung Makmur Village will be able to use wool thread to make bracelets that have sales value
Co-Authors Agnes Widya Putri Ana Riski Setiani Chefi Rizky Djuliar Eka Meiliya Dona Feby Ariska Gitta Destalya Adrian Nova Gitta Destalya Andrian Nova Mardiah Kenamon Meika Debiansyah Melin Oktarini Syahrinda Abyadi Yusi Inaya Putri