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All Journal Jurnal Manajemen dan Organisasi MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Jurnal Manajemen dan Agribisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Management Journal of Binaniaga QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Equity International Journal of Zakat (IJAZ) GREENOMIKA Jurnal Abdimas Kartika Wijayakusuma Prospect: Jurnal Pemberdayaan Masyarakat Journal of Information Systems Management and Digital Business Pusat Publikasi Ilmu Manajemen Journal of Management and Innovation Entrepreneurship (JMIE) Master Manajemen Policy Brief Pertanian, Kelautan, dan Biosains Tropika PENG: Jurnal Ekonomi dan Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Equity JURNAL SOSIAL TERAPAN (JSTR) Stability: Journal of Management and Business
Dewi, Farida Ratna
Departemen Manajemen, Fakultas Ekonomi Dan Manajemen, IPB University Bogor, Jawa Barat, Indonesia
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TINJAUAN BIAYA PRODUKSI RUMAH TEMPE INDONESIA DENGAN PENDEKATAN FULL COSTING DALAM KOMPLEKSITAS KECACATAN Sari, Hilda Fitria; Almaeera, Nasya Alula; Yusuf, Nurfadlan Syahbana; Alfaqih, Harits Azzam; Natasha, Natasha; Caesha Salsabila, Siti Haerunnisa; Sinaga, Antonya Rumondang; Heviawati, Sari; Farida Ratna Dewi; Novia Rahmawati
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 4 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i4.2298

Abstract

Penelitian ini bertujuan untuk menganalisis dan menghitung harga pokok produksi (HPP) pada UMKM Rumah Tempe Indonesia dengan pendekatan metode full costing, serta mempertimbangkan kompleksitas cacat produksi dan proses rework. Metode penelitian yang digunakan adalah metode campuran, yaitu pendekatan kualitatif melalui wawancara dan studi literatur, serta pendekatan kuantitatif melalui pengumpulan dan analisis data finansial. Hasil penelitian menunjukkan bahwa total biaya produksi sebesar Rp229.995.611 per bulan untuk memproduksi 30.000 pcs tempe, dengan HPP per unit sebesar Rp7.666. Setelah memperhitungkan biaya rework akibat 5% produk cacat, HPP meningkat menjadi Rp7.669 per unit. Simpulan dari penelitian ini adalah bahwa metode full costing mampu memberikan gambaran biaya yang menyeluruh dan akurat, serta dapat menjadi acuan penting dalam pengambilan keputusan strategis UMKM untuk efisiensi, pengendalian biaya, dan penetapan harga jual.   Kata Kunci : Harga Pokok Produksi, Full Costing, UMKM, Produk Cacat, Rework
ANALISIS KELAYAKAN FINANSIAL DAN STRUKTUR MODAL RUMAH TEMPE INDONESIA Yusuf, Nurfadlan Syahbana; Alfaqih, Harits; Sari, Hilda; Almaeera, Nasya; Natasha; Salsabila, Siti; Caesha Salsabila; Sari Heviawati; Sinaga, Antonya Rumondang; Novia Rahmawati; Farida Ratna Dewi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i3.2306

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan finansial UMKM Rumah Tempe Indonesia (RTI), sebuah usaha produksi tempe berskala internasional. Metode yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui wawancara, observasi, dan studi literatur. Data dianalisis menggunakan metode analisis investasi, mencakup laporan laba rugi, proyeksi arus kas, serta perhitungan Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio (Net B/C), Payback Period, dan Weighted Average Cost of Capital (WACC). Hasil menunjukkan bahwa RTI memiliki NPV sebesar Rp469.585.261 dengan tingkat diskonto 6%, IRR sebesar 12%, rasio Net B/C sebesar 1,11, dan Payback Period selama 5,56 tahun. Nilai WACC sebesar 9,7985% menjadi batas minimum pengembalian investasi yang harus dicapai. Arus kas menunjukkan pola pemasukan yang stabil dan pengeluaran yang terkendali, menghasilkan arus kas bersih positif setiap tahun.Dengan indikator keuangan yang positif, dapat disimpulkan bahwa usaha RTI layak secara finansial dan memiliki potensi untuk dikembangkan lebih lanjut
ANALISIS KELAYAKAN FINANSIAL PADA UMKM TAHU TANSA Ariyanto, Erika Estry; Octavianus Tampubolon, Joshua Nathanael; Siboro, Maria Lestari; Fadhilah, Muhammad Fikri; Nadia, Nadia; Unawekla, Stevanny Debby; Heviawati, Sari; Sinaga, Antonya Rumondang; Dewi, Farida Ratna; Rahmawati, Novia
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.2267

Abstract

Pengolahan tahu oleh UMKM Tahu Tansa Bogor menjadi peluang usaha yang menjanjikan dalam meningkatkan nilai tambah bahan pangan lokal yaitu kedelai. Pemanfaatan kedelai sebagai bahan utama dalam produksi tahu merupakan salah satu upaya strategis untuk mengurangi ketergantungan terhadap bahan pangan impor. Oleh karena itu, kelayakan finansial dalam pengembangan usaha produksi Tahu Tansa menjadi sangat penting. Berdasarkan hasil anasilis kelayakan, diperoleh hasil Net Present Value positif sebesar Rp 258.136.455, Internal Rate of Return (IRR) sebesar 74,86%, Payback Period selama 11 bulan, dan rasio Benefit/Cost (B/C) sebesar 2,52. Berdasarkan hasil tersebut, dapat disimpulkan bahwa usaha produksi Tahu Tansa Bogor layak untuk dijalankan.
The Impact Of Educational Strategies On Investment Literacy Among Higher Education Students Alfito, Fiqih Mauzan; Dewi, Farida Ratna
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12350

Abstract

The number of capital market investors in Indonesia has significantly increased in recent years, indicating a growing public interest in investing. However, despite this growth, many investors are still exposed to losses from illegal investment practices, suggesting that investment literacy remains relatively low. This study aims to measure the level of investment literacy among undergraduate management students and to compare their literacy outcomes based on the application of Project-Based Learning (PJBL) and non-PJBL educational methods. The research adopts a mixed-method approach using quantitative data from questionnaires and qualitative insights from in-depth interviews. Data were analyzed using descriptive analysis and Mann-Whitney U test. The findings reveal that management students at IPB University possess a relatively high level of investment literacy. However, no significant difference was found between students taught using PJBL and those taught using non-PJBL methods. Integrating investment management courses into the curriculum contributes to enhancing student literacy. However, educational method differences do not significantly impact literacy levels. This study contributes to understanding the effectiveness of educational approaches in improving investment literacy among university students in a rapidly growing financial market.
Seng Batik: Traditional Colours, Innovation, and Empowerment of the Sengguruh Village Community Anisya Ramadhanty; Hanum Tri Utami; Intan Kurnia Wijaya; Kaira Noviza; Vivi Apriliyani; Guteres, Dian Karisma Septiana; Farida Ratna Dewi
Prospect: Jurnal Pemberdayaan Masyarakat Vol. 4 No. 3 (2025): September
Publisher : Prospect Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55381/jpm.v4i3.525

Abstract

The preservation of batik as Indonesia's cultural heritage faces challenges in the era of modernization, where the interest of the younger generation is declining and the economic opportunities for local communities are still limited. In fact, batik has aesthetic and philosophical values, as well as cultural identity that is important to preserve. This study aims to describe the role of Batik Seng, a batik brand from Sengguruh Village, Kepanjen Subdistrict Malang Regency, in integrating tradition, innovation, and community empowerment. The research method used a qualitative approach through semi-structured interviews with the founders and craftsmen of Batik Seng, as well as observations at the production site. The analysis was conducted using descriptive-qualitative methods with the stages of reduction, presentation, and conclusion drawing. The results show that Batik Seng presents innovations in the form of hand-drawn batik, stamped batik, jumputan, and ecoprint using natural dyes and recycled wax waste so that it can be reused. Community empowerment focuses on vulnerable groups, such as people with disabilities, the elderly, school dropouts, and productive housewives. Support from PLN Nusantara Power UP Brantas District A (Sutami Hydroelectric Power Plant) through the Wastewater Treatment Plant (IPAL) facility and mentoring strengthens the sustainability of production. In addition, Ms. Evi's role as a local hero is important in knowledge transfer, including to the younger generation. Digital marketing strategies and participation in exhibitions have helped expand market reach. This study confirms that Batik Seng can serve as an inspirational model for the development of a culture-based creative economy through a combination of tradition, innovation, and environmental awareness.
The Influence of Financial Literacy, Use of Social Media, and Social Demographic Factors on Consumptive Behavior Muwaffaq, Bahruddin Syah; Dewi, Farida Ratna; Viana, Eka Dasra; Matoati, Rindang
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.1

Abstract

This research aims to determine (1) to analyze the level of financial literacy of adolescents in Jabodetabek, (2) to analyze the impact of the dimensions of financial literacy on consumptive behaviour, (3) to analyze the impact of social media usage on the consumptive behaviour,4) analyze the impact of socio-demographic factors the consumptive behaviours type of research is quantitative and qualitative, and the data source is primary data (questionnaire). The method used is descriptive analysis method and analysis of Structural Equation Modemodellingartial Least Square (SEM-PLS). The result is level of financial literacy of the late adolescent is well-literate, with a percentage of 44%. Financial knowledge and socio-demographic factors do not significantly affect delinquent adolescent consumptive behaviour. Financial attitudes, financial behaviour and social media usage significantly impact the late adolescent workforce in Jabodetabek.
The Influence of Macroeconomic Variables on Non-Performing Loan (NPL) at PT Bank Mandiri (Persero) Tbk Radhianas, Binky Mohammad; Matoati, Rindang; Viana, Eka Dasra; Dewi, Farida Ratna; Kaewlaead, Chuta
GREENOMIKA Vol. 6 No. 1 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.1.6

Abstract

In recent years, Bank Mandiri's non-performing loan (NPL) ratio has been on a relatively stable decline until the COVID-19 pandemic in 2020 quarter I put pressure on the Indonesian economy. Since then, Bank Mandiri's NPL ratio has increased significantly due to the global economic recession that also occurred in Indonesia in 2020 quarter III. This study aims to analyse the effect of macroeconomic variables such as gross domestic product, inflation, interest rates, and exchange rates on non-performing loans (NPL) specifically at Bank Mandiri. This study uses secondary data in the form of historical data of related variables and Vector Error Correction Model (VECM) to estimate the dynamics of long-term and short-term relationships between variables. The results of this study indicate that macroeconomic variables such as BIRATE, INF, and LNPDB significantly affect Bank Mandiri's NPLs in the long-run dynamics, while LNKURS is statistically significant in the short-run dynamics. Keywords: Macroeconomic, Non-Peforming Loan, VECM
Perbandingan Kinerja Keuangan dan Struktur Modal Perusahaan Sebelum dan Sesudah Akuisisi Suherman, Amelia Rizqi; Dewi, Farida Ratna; Viana, Eka Dasra
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4179

Abstract

Strategi akuisisi digunakan perusahaan untuk mendapatkan keunggulan kompetitif, namun tidak semua perusahaan berhasil menerapkan strategi tersebut. Berhasil tidaknya akuisisi secara ekonomis, dapat dilihat dari kinerja keuangannya. Akuisisi yang dilakukan perusahaan membutuhkan biaya yang cukup besar dan bersifat jangka panjang sehingga dapat mengubah struktur modal. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan dan struktur modal perusahaan sebelum dan sesudah akuisisi dengan jangka panjang. Pengukuran kinerja keuangan dilakukan dengan menggunakan rasio keuangan dan struktur modal dengan komposisi struktur modal. Sampel perusahaan yang digunakan adalah PT Bank Permata Tbk dan PT Astra International Tbk sebagai perusahaan pengakuisisi yang melakukan akuisisi pada tahun 2010 dan tercatat di Komisi Pengawasan Persaingan Usaha. Analisis menggunakan uji beda Paired Sample T Test untuk data yang terdistribusi normal dan Wilcoxon Sign Rank Test untuk data yang tidak terdistribusi normal. Hasil yang diperoleh terdapat rasio keuangan TATO, ROA, EPS, DAR dan DER menunjukkan hasil yang signifikan dan pada rasio CR dan komposisi struktur modal hasilnya tidak signifikan.
Implementasi Perhitungan Harga Pokok Produksi (HPP) dalam Meningkatkan Profitabilitas pada UMKM Rasa Dewa Sheva Nashwa Kamila; Callysta Athifa Pribadi; Aditya Mahardika Hidayat; Siti Fadhilah Nurfaizah; Muhammad Abiyyu Dzakwan Tirta; Farida Ratna Dewi; Sari Heviawati
Master Manajemen Vol. 3 No. 2 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i2.854

Abstract

This study aims to analyse and implement the calculation of Cost of Goods Sold (COGS) using the full costing method at UMKM Rasa Dewa to increase profitability and help set more realistic and competitive selling prices. This study uses a mixed approach, namely qualitative and quantitative methods. The results of the study indicate that the calculation of COGS using the full costing method provides higher results than the simple method previously used by UMKM. The difference in production costs found was IDR 1,402,371 for starfruit juice products and IDR 2,881,150 for starfruit syrup products. This is due to the use of the full costing method which includes all cost elements, both direct and indirect costs such as depreciation of equipment, transportation, and other overhead costs that were not previously calculated. Meanwhile, the initial calculation of UMKM Rasa Dewa only included basic costs such as raw materials, direct labor, and packaging materials. By implementing the full costing method, UMKM can obtain a more accurate and comprehensive picture of production costs. This provides a more appropriate basis for consideration in setting product selling prices to increase profitability sustainably.
Pemberdayaan Petani melalui Kegiatan Penanaman Bambu sebagai Upaya Peningkatan Literasi Lingkungan untuk Perlindungan Sumber Daya Air di Lahan Pertanian Romadhon, Muhammad Fauzi; Saleh, Pran Moch; Fattah, Muh. Firmansyah; Alam, Muh Arif; Afifah, Jati Ratna; Iskandar, Iskandar; Suryaningtyas, Dyah Tjahyandari; Dewi, Farida Ratna; Agriani, Febi; Arifin, Muh Fiqri; Achmal, Noer Meilinda; Isramayana, Isramayana; Fikri, Andi Haikal; Sapara, Fadli Fajar; Zelman, Zelman
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1004

Abstract

Petani di Desa Punagaya, Kabupaten Jeneponto menghadapi tantangan ganda berupa degradasi lahan dan krisis air tahunan yang diperparah oleh rendahnya literasi lingkungan oleh para petani. Praktik pertanian yang bergantung pada pupuk kimia dan minimnya upaya konservasi mengancam keberlanjutan sektor pertanian di wilayah tersebut. Menjawab permasalahan ini, kegiatan pengabdian kepada masyarakat melalui kegiatan perlindungan dan pelestarian sumber mata air di lahan pertanian masyarakat dilaksanakan melalui kemitraan antara PT PLN NP UP Punagaya, IPB University, dan petani lokal. Kegiatan ini menggunakan metode community development dengan pendekatan partisipatif learning by doing yang mengkombinasikan penyuluhan interaktif dengan praktik langsung penanaman bambu di sekitar embung. Evaluasi kegiatan melalui pre-test dan post-test menunjukkan hasil yang sangat positif, di mana terjadi peningkatan literasi lingkungan petani secara signifikan sebesar 54,2% yang mencakup aspek pengetahuan, keterampilan, minat, dan motivasi. Kegiatan ini berhasil membentuk area percontohan konservasi air dan menumbuhkan kesadaran serta tanggung jawab kolektif petani terhadap pentingnya perlindungan sumber daya air.
Co-Authors Achmal, Noer Meilinda Aditya Mahardika Hidayat Adriana Putri D Afia Salsabila Afifah, Jati Ratna Afraah Nabiilah Afraah Nabiilah Khoirun Nisa Afrida Pebriana, Lila Agriani, Febi Alam, Muh Arif Alfaqih, Harits Alfaqih, Harits Azzam Alfito, Fiqih Mauzan Ali Mutasowifin Almaeera, Nasya Almaeera, Nasya Alula Anas Miftah Fauzi Anisya Ramadhanty Antonya Rumondang Sinaga Arifin, Muh Fiqri Ariyanto, Erika Estry Bramada Winiar Putra Bratasena, Bratasena Caesha Salsabila Caesha Salsabila, Siti Haerunnisa Callysta Athifa Pribadi Chinderayi Adha Danish Nayyara Putri Dasra Viana, Eka Diese Septia Gifarani Dyah Tjahyandari Suryaningtyas Edward H Siregar Eka Dasra Viana Eka Dasra Viana Eka Dasra Viana4 Fadhilah, Muhammad Fikri Fany Apriliani Fany Octaviana Fattah, Muh. Firmansyah Fikri, Andi Haikal Firdha Febrianti Firmansjah S Guteres, Dian Karisma Septiana Hanum Tri Utami Hardiana Widyastuti Heti Mulyati Heviawati, Sari ines ardelia Intan Kurnia Wijaya Intia Puspita Waty Sudibyo Iskandar Iskandar Isramayana, Isramayana Jeni Natasya Dela Putri Kaewlaead, Chuta Kaira Noviza Karina Rahma Kayla Caroline Pardede Kayla Rahma Faiza Kusuma Nugraha, Okky Lindawati Kartika M. Irzsa Zeqty Gustian Ma'mun Sarma Mahardhika Mahardhika Matoati, Rindang Mochammad Rochman Alfath Mubarok, Rahman Muhammad Abiyyu Dzakwan Tirta Muhammad Raidan Habiburrahman Musa Hubeis Muwaffaq, Bahruddin Syah Nabila Nuzhatul F Nada Farhanah Nadia Nadia Najwa Anjani Nurizkita Natasha Natasha, Natasha Natasya Regina Putri Nazla Arina, Pocut Novia Rahmawati NOVIA RAHMAWATI Nugraheni, Sri Retno Wahyu Nur Hana Pertiwi Nurul Hidayati Nur’Aeni, Nadila Octavianus Tampubolon, Joshua Nathanael Palupi, Dian Yudo Prima Haksasi, Rizqi Pujiarti, Trisiwi Purwanto, Budi Putra, Yudha Pradipta R. Dikky Indrawan R.Dikky Indrawan Raden Satria Pamungkas Wirya Perkasa Radhianas, Binky Mohammad Raihani Mufti Zamaya Rajwa Nursa Deva Rajwa Nursa Deva Rindang Matoati, Rindang Risma Dewi Romadhon, Muhammad Fauzi Saleh, Pran Moch Salsabila, Siti Sapara, Fadli Fajar Sari Heviawati Sari Heviawati Sari, Hilda Sari, Hilda Fitria Sarma, Ma’mun Setyawati, Dewi Sheva Nashwa Kamila Siboro, Maria Lestari Sikla Alfathlaily Suteja Sinaga, Antonya Rumondang Siti Fadhilah Nurfaizah Slamet, Alim Setiawan Suherman, Amelia Rizqi Surya Tri Yulianto Syifa Annisa Syahra Tri Listirta, Risky Unawekla, Stevanny Debby Viana, Eka Dasra Vivi Apriliyani Wardani, Arizca Kusuma Widyastutik Yusuf, Nurfadlan Syahbana Zamzam Nurcahyo Zelman, Zelman