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All Journal Jurnal Ilmiah Pangabdhi Jurnal Mirai Management AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Buana Akuntansi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Wiga : Jurnal Penelitian Ilmu Ekonomi Economic Reviews Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Science and Environment Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Science and Education Journal Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Jurnal Pelayanan Masyarakat Jurnal Pengabdian Dian Mandala Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Journal of Social Science and Education Research Multidisciplinary Indonesian Center Journal Dhana Atestasi : Jurnal Ilmiah Akuntansi International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi Dhana Jurnal Pengabdian Masyarakat Indonesia
Ayu Rakhma Wuryandini
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Hybrid Costing sebagai Solusi Perhitungan Harga Pokok Produksi pada Industri Mebel Berpola Produksi Ganda (Studi Kasus UD. Suka Maju) Nilawaty Yusuf; Ayu Rakhma Wuryandini; Sri Novita Sidu; Shintia Humairah Putri Ibrahim; Kasmiaty I. Mustapa; Salsabillah Dukalang
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.41095

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penentuan harga pokok produksi yang akurat untuk mendukung pengambilan keputusan dan meningkatkan efisiensi biaya pada industri mebel. Tujuan penelitian ini adalah menganalisis penerapan metode hybrid costing dalam menentukan harga pokok produksi pada UD. Suka Maju. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif dan metode studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis deskriptif kuantitatif melalui identifikasi, klasifikasi, dan perhitungan komponen biaya produksi yang meliputi biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead pabrik. Hasil penelitian menunjukkan bahwa karakteristik produksi UD. Suka Maju yang mengombinasikan pesanan pelanggan dengan proses produksi yang relatif standar sesuai dengan penerapan metode hybrid costing. Perhitungan menunjukkan harga pokok produksi lemari sebesar Rp2.425.000 per unit dengan biaya bahan baku sebagai komponen biaya terbesar. Pada harga jual Rp2.750.000 per unit, perusahaan memperoleh laba kotor sebesar Rp325.000 dengan gross profit margin sebesar 11,82%. Penelitian ini menyimpulkan bahwa metode hybrid costing mampu menghasilkan informasi biaya yang lebih akurat sehingga dapat mendukung penetapan harga jual, pengendalian biaya, dan pengambilan keputusan manajerial pada industri mebel skala kecil dan menengah.
The Influence of Transparency, Accountability, and Managerial Competence on Village Fund Management (A Study in Villages Located in Pulubala District, Gorontalo Regency, Gorontalo Province) Nursila Moha; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.980

Abstract

This study aims to determine the influence of transparency, accountability, and managerial competence on the management of village funds in villages in Pulubala District, Gorontalo Regency. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents. The sampling technique used is purposive sampling with the criteria of village officials directly involved in the management of village funds. The data analysis technique used in this study is multiple linear regression analysis with the assistance of the IBM SPSS Statistics 2026 program. Research results show that transparency does not have a significant effect on village fund management. Accountability also does not have a significant effect on village fund management. Meanwhile, managerial competence has a positive and significant effect on village fund management. Simultaneously, transparency, accountability, and managerial competence have a significant effect on village fund management.
Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1111

Abstract

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.
The Influence of Transparency, Accountability, and Managerial Competence on Village Fund Management (A Study in Villages Located in Pulubala District, Gorontalo Regency, Gorontalo Province) Nursila Moha; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.980

Abstract

This study aims to determine the influence of transparency, accountability, and managerial competence on the management of village funds in villages in Pulubala District, Gorontalo Regency. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents. The sampling technique used is purposive sampling with the criteria of village officials directly involved in the management of village funds. The data analysis technique used in this study is multiple linear regression analysis with the assistance of the IBM SPSS Statistics 2026 program. Research results show that transparency does not have a significant effect on village fund management. Accountability also does not have a significant effect on village fund management. Meanwhile, managerial competence has a positive and significant effect on village fund management. Simultaneously, transparency, accountability, and managerial competence have a significant effect on village fund management.
Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1111

Abstract

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.
The Effect of Regional Original Revenue and Special Allocation Funds on the Financial Performance of the Regional Government of Gorontalo Province in 2020-2025 Lervia Mahwada Musa; Harun Blongkod; Ayu Rakhma Wuryandini
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4024

Abstract

This study aims to determine the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025. This study uses a quantitative method with secondary data obtained from the Budget Realization Report (LRA) and local government financial statements published by the local government in Gorontalo Province. The sampling technique uses the saturated sample method, namely all districts/cities and the Gorontalo Provincial government that meet the research criteria during the 2020–2025 period. The data analysis technique used was multiple linear regression analysis with the help of the Statistical Package for the Social Sciences (SPSS) program. Based on the results of the study, it is shown that Regional Original Revenue has a positive and significant effect on the Financial Performance of Regional Governments. Special Allocation Funds affect the Financial Performance of Regional Governments. Simultaneously, Regional Original Revenue and Special Allocation Funds have a significant effect on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025.
ANALYSIS OF RAW MATERIAL INVENTORY RECORDING AND VALUATION METHODS BASED ON SAK EMKM FOR BUSINESS CONTINUITY AT THE SUPER SUMBER SARI TOFU AND TEMPE FACTORY IN GORONTALO CITY Widya Astuti; A. Harun Blongkod; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2051

Abstract

This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
THE MEANING OF PROFIT BASED ON COST–VOLUME PROFIT (CVP) IN THE MOTIAYO CULTURE: A CASE STUDY OF THE ROLAN UPIYA KARANJI MSME IN GORONTALO Mustaqim R. Koem; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2380

Abstract

The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Analisis Pengelolaan Keuangan di Desa Tinelo Kecamatan Tilango Kabupaten Gorontalo Sulfani Sulfani; Ayu Rakhma Wuryandini
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.9983

Abstract

Tujuan penelitian ini adalah Untuk mengetahui Bagaimana pengelolaan keuangan Di Desa Tinelo Kecamatan Tilango Kabupaten Gorontalo. Dan Menganalisis apakah pengelolaan keuangan yang telah dibuat telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Penelitian ini menggunakan metode deskriptif kualitatif, pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Dengan menggunakan model analisis data, model interaktif terdiri dari reduksi data, penyajian informasi, dan penarikan kesimpulan. Hasil penelitian menemukan bahwa Analisis Pengelolaan Keuangan Desa Di Desa Tinelo Kecamatan Tilango Baik Kabupaten Gorontalo dari tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban, tidak pernah mengalami kesulitan dan terjerat kasus. Tahapan pengelolaan sudah dapat dikatakan baik dan sesuai dengan kaidah serta mengacu pada rancangan program pemerintah yang telah disusun. Akan tetapi ada kendala dalam Pengelolaan yaitu , beberapa program yang belum terlaksana dengan baik sesuai kebutuhan masyarakat, yaitu pembangunan jalan raya yang ada di depan kantor desa tersebut . Kata Kunci : Pengelolaan Keuangan Desa, Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018
Analysis of Production Cost Determination Using Full Costing and Variable Costing Methods as a Basis for Selling Price Determination (Case Study of Santi Karawang Cake SME) Rodiah Salsabillah Pakaya; Usman Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.739

Abstract

This study aims to compare the full costing and variable costing methods in determining the cost of goods manufactured for selling prices (a case study of the Santi Karawang Cake SME). This study employed a quantitative descriptive method, utilizing primary and secondary data as sources of information. Secondary data included information on Krawang Cake production, raw material inventory, and Krawang Cake production at the Santi Karawang Cake SME. The data analysis techniques used in this study were the full costing and variable costing methods. These methods are considered relevant in calculating total costs incurred during the production process, which include direct material costs, direct labor costs, and factory overhead costs. The results showed that calculating the cost of goods manufactured using the full costing method yielded higher results than using variable costing. Furthermore, the calculation using the variable costing method resulted in a lower COGS because it only included variable costs, namely raw material costs, direct labor costs, and variable factory overhead costs.
Co-Authors Agril Masri Amir Lukum, Amir Anas Bin Malik Anastasya Kandow Angeline Zein Bilondatu Anisa Larasati Panyilie Annisiah Bito Annisiah Bito Asnita Amrin Habi Asnun Aliwu Tomelo Aurelia Revalina Anwar Devi Giman Dewi Rahayu O. Usman Didin Lonto Dikna Towalu Djafar, Mohamad Ilhan Dungi, Annisa Elfin Elfin Fadila Kadir Fadila Rahmawaty Biahimo Fatmawati S. Nurdin Felix Ferdinal Edy Thungasal Fitria Putri Wolingalo Freti Arta Melia Botutihe Gaffar Gaffar Gaffar, Gaffar Gumohung, Mohammad Ramdhan Harun Blongkod Hasan, Jumeldi Helingo, Siti Nurdela Hendra Pratama Danial Hunowu , Putri Rahmawati Imran R Hambali Imran Rosman Hambali Inayah Helingo Isma Zakaria Ismail, Nur’Ain Jecklin Eman Juwita Kanon Kadek Hartana Kasmiaty I. Mustapa Khalsja Oktaviani Kadir Lervia Mahwada Musa Lilis Damayanti Sjam Radjak Lintong, Stevi Lukman Pakaya Lukman Payaka Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Mariana Sampeno Matalauni, Yelis G Mattoasi Mattoasi Mattoasi Mattoasi Mattoasi, Mattoasi Meike Abas Mentari Rizki Sawitri Pilomonu Mohamad Rendy Ismaii Mohamad Rizki Sadaga Muhammad Akbar S. Kau Mustaqim R. Koem Mutiara Istyatun Anyo Natalia Isabel Wantah Natasya S. Hadju Nilawati Yusuf Nilawaty Yusuf Niswatin Noval Amrain Nur Cahyani Dehi Nur Hidayah Is Onu Nurain Huda Nuraini Nuraini Nurharyati Panigoro Nursila Moha Oktaviani Kadir Olista Koniyo Pakaya, Lukman Pratiwi Husain, Siti Putra Mahmud Rahmat Rianto Yusuf Rahmatiya Abdullah Regita Padmadiani Rio Monoarfa Rio Monoarfa Riska Husain Rodiah Salsabillah Pakaya Safira Nindita Datu Adam Safitri, Pila Sahmin Noholo Sahrudin, Nurwindi Salote, Fitriana Salsabillah Dukalang Savira Ramadhani Mokodongan Sa’diyah Nurshabrina Umar Sendy Ledyandini Shalwa Mustafa Shintia Humairah Putri Ibrahim Siti Magfira Rahmatia Lahay Siti Nurain Pakaya Siti Nurdela Helingo Siti Nurhalimah Siti Pratiwi Husain Soekardi, Chyntia P.M. Sri Entin I. Lakoro Sri Intan Aprilia Sri Mei Lusiana Hunawa Sri Novita Sidu Sulfani Sulfani Sulfiana Satar Syafaa, Amar Bayu Tia Latifa Tiara Saroh Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tri Handayani Amaliah Tri Handayani Amaliah Tri Handayani Amaliah Tri Sukma Pulukadang Tri Syawaluddin Luma Tuli, Hartati Usman Usman Usman Usman Usman Usman Usman Utami Oktaviani Soleman Victorson Taruh Widya Astuti Yahya Usman Yuliana Mangopa Yuska Rahayu Djunaidi Zain Olilingo Zulkifli Bokiu