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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.
Analisis Struktur Modal terhadap Kinerja Keuangan Perusahaan Sektor Utama yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Wardani, Arizca Kusuma; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 6 No. 2 (2015): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.988 KB) | DOI: 10.29244/jmo.v6i2.12244

Abstract

The main sectors (industries producing raw materials) of Indonesian Stock Exchange consist of agriculture and mining sectors. The number of primary sector companies listed in LQ45 tend to decrease in each period. Companies included into LQ45 are those with relatively good performance. On the other hand,the proper capital structure policy can optimize the performance of finance companies. The purposes of this research are: 1) to analyze capital structure of the main sector companies; 2) to analyze financial performance of the main sector companies; 3) to analyze theinfluence of capital structure on financial performance of the main sector companies. This research uses primary data from 2009-2013 sector companies with sample selection purposive of sampling technique. Data were analyzed using Structural Equation Modelling. Debt to Assets Ratio, Debt to Equity Ratio, andLong Term Debt to Equity Ratio are the loading factors of latent capital structure. Current Ratio, Quick Ratio, and Cash TurnoverRatio are the loading factors of latent liquidity. Profit Margin, Return on Asset, and Return on Equity are the loading factors of latent profitability. Assets Turnover Ratio, Inventory Turnover Ratio, and Working Capital Turnover Ratio are the loading factors of latent activity. Price Earning Ratiois a loading factor of latent market value. The results show that capital structure has positive and significant effects on activity, negative but not significant effects on liquidity, and significantly negative effects on profitability, but no effect on market value.Keywords: activity, capital structure, liquidity, market value, profitability
Analisis Portofolio Sumber Dana PT Bank X Sebagai Instrumen Optimalisasi Budgeting dan Pengambilan Strategi Putra, Yudha Pradipta; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 1 No. 1 (2010): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.857 KB) | DOI: 10.29244/jmo.v1i1.14139

Abstract

The rising of credit expansion by PT Bank X has an implication to the high needs of fund. The fund source of PT Bank X derived from third party fund account and transfer fund among offices. Every funding source has advantages, disadvantages and cost which must be examined because it can affect the bank’s income. The purposes of this research are: (1) to identify the funding structure of PT Bank X, (2) to analyze the effect of every funding source to the PT Bank X, and (3) to analyze how the portfolio funding structure can be used to the budgeting process and strategy formulation. The funding source of PT Bank X consists of third party fund account and transfer fund among offices. In 2005-2007 period, transfer fund among offices gave the biggest contribution in the funding source portfolio. The demand deposit gave the biggest impact in the income. Saving deposit also gave the positive affect and significant. The cost of saving deposit is quite low. Although demand deposit and saving deposit are included as the unstable fund in the asset portfolio of PT Bank X, the potential and the growth level which are very high can help PT Bank X to provide fund with low cost. Interest from the use of transfer fund among offices is quite big that give the negative impact to the income.
Analisis Kinerja Keuangan Perusahaan dengan Metode Economic Value Added (EVA) (Studi Kasus Perusahaan Otomotif Go Publik) Mubarok, Rahman; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 1 No. 2 (2010): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.323 KB) | DOI: 10.29244/jmo.v1i2.14155

Abstract

Global economics crisis causes the fall of world stock. This is causes weakens it share in BEI, including sector otomotif.  BEI has some stock indexes as movement indicator of stock price, one of them is index Kompas 100.  This Index represents of  about 70-80 percent market capitalization value total of share  in BEI.  However, that can be different with other index, so that be necessary to measure of each corporate performance with using Economic Value Added (EVA) method.    EVA is used to measure of corporate performance based of the value.  value added will be create, if the retained earning more than cost of capital.  From two company analized during the 2007 to 2008 period,  there is only one of corporate have a performance increase at 2008, that is PT Multistrada Arah Sarana Tbk, this is mean the corporate has been investor expectation filled.  Differ from PT Multistrada, PT Gajah Tunggal at 2008 have a performance decrease. At 2007 it have positive value of EVA, but at 2008 value of EVA get down to negative. This is happen cause of dead loss in consequence of global economics crisis. For the companies that give the negative value, it  better find out more strategies so it  can make their profit rise and also to push the capital cost with choosing the lowest capital structure. Beside that, the companies also should erase the activities that can caused the value of the company becoming less.
Analisis Peluang Penyertaan Modal Pemerintah Daerah Kota XYZ pada PT Bank Jawa Barat dan Banten (Bank BJB) Palupi, Dian Yudo; Dewi, Farida Ratna; Indrawan, R. Dikky
Jurnal Manajemen dan Organisasi Vol. 2 No. 1 (2011): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.014 KB) | DOI: 10.29244/jmo.v2i1.14196

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Economic growth and public welfare are the reason of regional autonomy regulation policy (UU No 22 year 1999). The policy allows regional economic resources managed by regional government to achieve its goal. One of the regional government strategies is investment strategy, which in this case investing in banking industry. The purposes of the study are 1) to identify the investment regulation on regional government 2) to identify the Bank BJB business and investment environment 3) to identify the comparison of investment feasibility on Bank BJB versus other banks 4) to identify the position of Stock Share A series owned by XYZ at Bank BJB. The data collection methods are using structured interview, in depth interview, field survey and literature study. The analysis tools are using institutional analysis, SWOT analysis and financial analysis. Institutional analysis showed XYZ regional government investment management is limited to regulation as follow 1) long term capital (stock share) investment limited only at BUMD (e.g. Bank BJB) 2) short term investment e.g. saving and deposit is limited only at healthy and feasible bank, and government bond which has small risk exposure. The financial analysis also showed the increasing performance of BJB Earning per Share (EPS) and Return on Equity (ROE) from 2006 until 2010. The SWOT analysis support other analysis that BJB Bank position in financial industry is suitable for long term and short term investment for XYZ regional government. Base on explanation above, the conclusions are the autonomy regulation limited XYZ regional government to invest as shareholders in A series (stock share) or B series (stock share) at BJB Bank only, and for short term investment is limited only at healthy and feasible bank, and government bond which has small risk exposure.
Analisis Kinerja Reksa Dana Saham Dengan Menggunakan Metode Sharpe Dan Jensen Untuk Periode 2005 – 2009 Pujiarti, Trisiwi; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 2 No. 2 (2011): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.739 KB) | DOI: 10.29244/jmo.v2i2.14199

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Every investment option are risky because of uncertainty. Each investment instruments have different risk levels. Measurement of risk impact depends on the type of Investment. "Do not put all your eggs into one basket" is frequently echoed to warning investors as suggestions effort to minimize the risks by investing in diversified portfolio to avoid losses. The sharpe method and Jensen method are the main analytical tools to analize Equity Fund Performance. The research are analyzing many of mutual fund such as TRIM Kapital mutual fund, Firtis Ekuitas mutual fund, Batavia Dana Saham mutual fund, and Schroder Dana Prestasi mutual fund. The research result gave the rating for the performance of stock mutual funds, which can be help investors and prospective investors in assessing the merits of a mutual fund. The ranking describe the ability of fund managers in managing performance of mutual funds, which the highest ranked have better ability than the other investment managers.
Financial Literacy, Risk Perception, and Paylater Adoption: A TPB Analysis Octaviana, Fany; Dewi, Farida Ratna; Hidayati, Nurul
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 2 (2024): JABM, Vol. 10 No. 2, Mei 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.2.491

Abstract

Background: Paylater, a service allowing users to defer payments with borrowed money, offers convenience but also potential risks.Purpose: This study aimed to 1) assess financial literacy among millennials in Jabodetabek, 2) analyze how financial literacy and risk perception influence the intention to use Paylater, and 3) explore the impact of social influence and perceived control on this intention. Design/methodology/approach: Descriptive analysis and SEM-PLS analysis were employed. Research model was developed from Theory Planned of Behavior with 4 variables: attitude, subjective norms, perceived behavioral control, and intention to use. Risk perception variables were used in the model, included performance risk, time risk, social risk, security risk, and financial risk. Financial literacy could be seen from 3 measurements including financial knowledge, financial behavior, and financial attitudes. Findings/Result:The results showed that only 44.85% of respondents demonstrated strong financial literacy. Financial literacy itself did not directly influence the intention to use Paylater. However, perceived risks like performance delays, security concerns, and financial burdens negatively impacted attitudes towards using Paylater. Social pressure and perceived control over using Paylater positively influenced the intention to use it. Conclusion: Financial literacy in millennial generation showed well literacy category. Financial literacy had no effect on the interest in using paylater. Meanwhile, performance risk, time risk, security risk and financial risk had a negative and significant influence on the attitude of using paylater, and there was no influence of social risk on the attitude of using paylater. In addition, attitudes, subjective norms, and perceived behavioral control had a positive and significant effect on the interest in using paylater.Originality/value (State of the art): Paylater as an easy payment tool but has several risks, through the TPB approach combined with the risk perception variables and financial literacy can be used to analyze intention to use of paylater in the millennial generation. Keywords: financial literacy, millennial generation, paylater, risk perception, subjective norm
Analisis Kelayakan Usaha UMKM Laundry “Seuseuhan” Adriana Putri D; Nabila Nuzhatul F; Danish Nayyara Putri; Sikla Alfathlaily Suteja; Najwa Anjani Nurizkita; Antonya Rumondang Sinaga; Farida Ratna Dewi; Sari Heviawati; Novia Rahmawati
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 3 (2025): Juli : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i3.895

Abstract

Small businesses play an important role in the Indonesian economy, including the service sector such as laundry, which requires good management to ensure sustainability and operational efficiency. This research was conducted on a laundry business located at Jl. Malabar Ujung No.34, RT.2/RW.07, Babakan, Bogor Tengah District, Bogor City, West Java. This research aims to analyze the financial feasibility of the laundry business "Seuseuhan Laundry" founded by Alfi Prasetya in Bogor City. The research method used is a quantitative approach with data collection techniques through direct interviews with the business owner. The analysis includes aspects of investment, operations, profit and loss, cash flow, as well as feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profit on Sales, Break Even Point (BEP), Payback Period (PBP), and Benefit Cost Ratio (B/C). The analysis results show that this business is feasible to run, with a positive NPV, a payback period of 1,31 years, and a profit on sales of 14,04%. The break-even point is reached at revenue below the annual projection, indicating that the business has been able to cover costs since the first year. This study recommends optimizing digital promotions and improving service quality to expand the market and maintain customer satisfaction.
Co-Authors Achmal, Noer Meilinda Aditya Mahardika Hidayat Adriana Putri D Afia Salsabila Afifah, Jati Ratna Afrida Pebriana, Lila Afton Atabany Agik Suprayogi 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 Fadhilah, Muhammad Fikri Fattah, Muh. Firmansyah Fikri, Andi Haikal Firdha Febrianti Firmansjah S Guteres, Dian Karisma Septiana Hanum Tri Utami Hardiana Widyastuti Heti Mulyati Heviawati, Sari Indah Wijayanti ines ardelia Intan Kurnia Wijaya Intia Puspita Waty Sudibyo Iskandar Iskandar Isramayana, Isramayana Jeni Natasya Dela Putri Kaewlaead, Chuta Kaira Noviza Karina Rahma Kayla Rahma Faiza Kusuma Nugraha, Okky Lindawati Kartika Ma'mun Sarma Mahardhika Mahardhika 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 Octaviana, Fany Octavianus Tampubolon, Joshua Nathanael Palupi, Dian Yudo Prima Haksasi, Rizqi Pujiarti, Trisiwi Putra, Yudha Pradipta R. Dikky Indrawan R.Dikky Indrawan Radhianas, Binky Mohammad Rajwa Nursa Deva Rindang Matoati, Rindang Risma Dewi Romadhon, Muhammad Fauzi Saleh, Pran Moch Salsabila, Siti Sapara, Fadli Fajar 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 Syifa Annisa Syahra Tarigan, Ronald Tri Listirta, Risky Unawekla, Stevanny Debby Viana, Eka Dasra Vivi Apriliyani Wardani, Arizca Kusuma Widyastutik Yusuf, Nurfadlan Syahbana Zamzam Nurcahyo Zelman, Zelman