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Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing pada UD. Madu Asli Sumbawa Witri Fibri Mulyana; Agus Wahyudi
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.71-78

The calculation of the cost of production is important to note because of the increasing competition between micro, small and medium enterprises in producing quality producst at quite competitive prices. This research aims to determine the calculation off cost of production using full costing method at UD. Madu Asli sumbawa. The method used in this study is aqualitative method with a descriptive approach. Source of data use primary and secondary data collected using observation, interview, and documentation thecniques. In this study researches conducted data analysis by collecting, reductioning, and test the validity of the data so that conclusions could be drawn. The result showed that the cost of goods sold of price per unit of Rp 19.235 for 100ml bottles, Rp 26.335 for 150ml bottles, , Rp 33.385 for 200ml bottles, , Rp 40.435 for 250 ml bottles, Rp 78.235 for 500ml bottles, Rp 149.235 for 1 liter bottles.

SOSIALISASI DAN PELATIHAN MERENCANAKAN KEUANGAN KELUARGA PADA PERSATUAN WANITA PATRA PERTAMINA FUEL TERMINAL BADAS SUMBAWA Fahlia; Jayanti Mandasari; Agus Wahyudi; Ayu Levia Tryana
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 3 (2022): Jurnal Panrita Abdi - Juli 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i3.14731

Household financial planning is one of the government programs listed as the Financial Literacy Strategy Plan from the Financial Services Authority (OJK). Activities in this service provide knowledge in managing family finances. The target audience is 15 people from the association of women's unions at Pertamina's badas fuel terminal consisting of various types of work, such as entrepreneurs, lecturers, and so on. The method of activity is to provide knowledge in managing family financial planning including budgeting expenditures and savings. Materials will be delivered using online socialization and training methods. The result of this activity which is the conclusion of this service is that mothers are able to prepare financial planning by setting the expenditure and savings budget. --- Perencanaan keuangan rumah tangga merupakan salah satu program pemerintah yang tercantum sebagai Rencana Strategi Literasi Keuangan dari Otoritas Jasa Keuangan (OJK). Tujuan pengabdian ini memberikan pengetahuan dalam mengatur keuangan keluarga. Khalayak sasaran adalah 15 orang dari perkumpulan ibu-ibu persatuan wanita patra pertamina fuel terminal badas yang terdiri dari beragam jenis pekerjaan seperti, wirausahawan, dosen, dan lain sebagainya. Metode kegiatan adalah memberikan pengetahuan dalam mengatur perencanaan keuangan keluarga meliputi pengaturan anggaran pengeluaran dan tabungan. Materi akan disampaikan dengan metode sosialisasi dan pelatihan secara daring. Hasil kegiatan yang merupakan simpulan pengabdian ini adalah ibu-ibu mampu menyusun perencanaan keuangan dengan melakukan pengaturan anggaran pengeluaran dan tabungan.

Akuntabilitas Pengelolaan Zakat, Infak, dan Sadekah Berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 109 Khusnul Khotimah; Agus Wahyudi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1251

This study aims to find out how the implementation of the statement of Financial Accountung Standars Number 109 regarding accounting for zakat, infak/sedekah at Masjid Al-Mu’min Karang Goreng Sumbawa Regency based on the concept of recognition and measurement, presentation and disclosure. This research is a type of descriptive research with a qualitative approach. Data collection methods used in this study were observation, interviews and documentation. The determination og informants is based on the main taks and functions of the administrators of the Al-Mu’min Mosque Karang Goreng, Sumbawa Regency in the recognizing and measuring, presenting and disclosing zakat, infak/sedekah. Data analisis uses PSAK No.109 both in terms of recognition and measurement presentation, and disclosure. In the application of PSAK number 109 regarding zakat, infak/seekah at the Al-Mu’min Mosque Karang Goreng Sumbawa Regency. According to the concept of recognizing and measuring zakat, it is quite appropriate even though some have not, but in the future it will be adjusted to the concept of recognizing and measuring zakat PSAK 109. As to the presentation is not perfect though already there, as well as the disclosure of which is not in accordance with PSAK 109.

Peningkatan Pengetahun dan Pengeloaan Dasar Keuangan bagi Pelaku Usaha di Destinasi Wisata Wae Bobok Agus Wahyudi; Ni Wayan Noviana Safitri; Liesiana Kurniawati; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 2 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v2i2.839

Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic has duties and responsibilities to the community to carry out the Tri Dharma of higher education, one of which is community service. Therefore, the community service team consisting of lecturers from the Diploma IV-Tax Accounting Study Program at the eLBajo Commodus Polytechnic provided socialization in the financial sector to increase knowledge in financial management for managers and business actors at Wae Bobok Tourism Destinations. The importance of this community service is because there are still deficiencies in financial management, ranging from human resources who do not have competence in financial management to inadequate supporting facilities and infrastructure. implementation of Community Service activities DIV-Tax Accounting Study Program which was attended by 20 participants consisting of shop owners or stalls as well as managers of tourist attractions at Wae Bobok Tourism Destinations, as well as other village communities who are interested in participating. Participants also hope that this activity can be continued with regular sustainability training and mentoring.

Improvement of Understanding in the Use of E-Taxation System for Tourism Operators in Labuan Bajoe: Peningkatan Pemahaman Penggunaan E-Sistem Perpajakan Pada Pelaku Pariwisata Di Labuan Bajo Dea Arme Tiara Harahap; Agus Wahyudi; Ni Wayan Noviana Safitri; Ni Made Dwita Ratnaningsih; Ludgardis Deliman
MULTIPLE: Journal of Global and Multidisciplinary Vol. 1 No. 2 (2023): August
Publisher : Institute of Educational, Research, and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar

Community Service is one of the programs carried out by the Bachelor of Applied Tax Accounting Study Program to carry out the Tri Dharma of Higher Education. Community Service consisting of lecturers and students of the Applied Undergraduate Program in Tax Accounting at the eLbajo Commodus Polytechnic provided material in the field of Introduction to e-system taxation, especially NPWP, and introduction to E-Filling for tourism actors in Labuan Bajo. The method in this activity uses the case study method and is accompanied directly by the Community Service team to tourism actors in resolving tax cases. The importance of community service activities is carried out because there is still a lack of understanding in the field of taxation. It is hoped that after participating in community service activities delivered by the tax accounting study program, tourism actors in Labuan Bajo can pay taxes correctly and regularly in the future

PERAN MANAJEMEN RANTAI PASOK DALAM MENINGKATKAN STRATEGI KOMPETITIF LIPA SONGKE DESA MATA WAE Serji Yohanes Hanggut; Rose Vererial Gesela Rezi; Paulinus Asten Wansa; Agus Wahyudi
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 6 No 2 (2023): Jurnal PenKomi: Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v6i2.1355

Lipa songke merupakan ciri khas masyarakat Manggarai. Selain sebagai warisan budaya, lipa songke juga menjadi kebutuhan setiap masyarakat Manggarai karena lipa songke merupakan salah satu kebutuhan dalam setiap momentum adat masyarakat Manggarai. Perdagangan lipa songke akan tergeser dari persaingan perdagangan yang semakin ketat jika tidak menerapkan rantai pasok yang efektif dan efisien. Hal ini menjadi permasalahan utama bagi penenun lipa songke yang belum menunjukkan penerapan teknologi dan belum adanya rumusan tujuan yang ingin dicapai oleh penenun Desa Mata Wae dalam memasarkan lipa songke. Tujuan dari penelitian ini adalah untuk mengetahui strategi pemasaran dan rantai pasok lagu lipa ke Desa Mata Wae. Jenis penelitian ini adalah kualitatif. Teknik analisis data meliputi tahapan proses membaca dan koding, reduksi data, penyajian data dan interpretasi. Hasil penelitian menunjukkan bahwa pemasaran lipa songke yang dilakukan oleh penenun di Desa Mata Wae masih menggunakan strategi pemasaran yang sederhana yaitu masih menggunakan metode penjualan dari mulut ke mulut dan pembeli datang langsung ke rumah penenun dengan cara nego langsung. Kemudian rantai pasok dapat dimodelkan dalam dua model yaitu model pertama dimulai dari supplier, manufaktur, retailer dan kemudian konsumen akhir. Kemudian model rantai pasok yang kedua adalah pemasok, produsen, dan terakhir konsumen akhir.

Akuntabilitas Pengelolaan Zakat, Infak, dan Sadekah Berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 109 Khusnul Khotimah; Agus Wahyudi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1251

This study aims to find out how the implementation of the statement of Financial Accountung Standars Number 109 regarding accounting for zakat, infak/sedekah at Masjid Al-Mu’min Karang Goreng Sumbawa Regency based on the concept of recognition and measurement, presentation and disclosure. This research is a type of descriptive research with a qualitative approach. Data collection methods used in this study were observation, interviews and documentation. The determination og informants is based on the main taks and functions of the administrators of the Al-Mu’min Mosque Karang Goreng, Sumbawa Regency in the recognizing and measuring, presenting and disclosing zakat, infak/sedekah. Data analisis uses PSAK No.109 both in terms of recognition and measurement presentation, and disclosure. In the application of PSAK number 109 regarding zakat, infak/seekah at the Al-Mu’min Mosque Karang Goreng Sumbawa Regency. According to the concept of recognizing and measuring zakat, it is quite appropriate even though some have not, but in the future it will be adjusted to the concept of recognizing and measuring zakat PSAK 109. As to the presentation is not perfect though already there, as well as the disclosure of which is not in accordance with PSAK 109.

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