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Analisis Penentuan Harga Pokok Produksi Pada Usaha Mikro Kecil Dan Menengah Kuliner Lahap Kalap Di Makassar Yuliastuti, Risky Ayu; Ridwan, M. Ridwan Tikollah; Warka Syachbrani
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7711

Abstract

Penelitian ini bertujuan untuk menganalisis Penetapan Harga Pokok Produksi pada Usaha Mikro, Kecil, dan Menengah Kuliner di Kota Makassar. Penelitian ini berfokus pada penentuan harga pokok produksi UMKM Kuliner Lahap Kalap di Kota Makassar, apakah biaya-biaya yang dikeluarkan, baik biaya variabel maupun biaya tetap, sudah sesuai dengan harga jual yang ditetapkan. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Teknik analisis data menggunakan analisis deskriptif kualitatif. Teknik ini diawali dengan pengumpulan data-data yang diperlukan berupa data dan informasi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik serta bukti-bukti pendukung lainnya, melakukan wawancara kepada pemilik usaha, mengolah hasil wawancara dan data administrasi yang diperoleh berdasarkan analisis data yang digunakan dan menghitungnya dengan menggunakan metode full costing, mendeskripsikan metode penetapan harga pokok produksi UMKM, dan menarik kesimpulan. Berdasarkan hasil penelitian bahwa: (1) Untuk produk nasi ayam goreng Kalap, perhitungan harga pokok produksi UMKM Lahap Kalap sebesar Rp42.285.087,00 dengan harga Rp12.436,00 per porsi. Sedangkan perhitungan harga pokok produksi berdasarkan full costing sebesar Rp42.610.087,00 dengan harga Rp12.532,00 per porsi. Harga jual nasi ayam goreng gila sebesar Rp18.000,00. Keuntungan yang diperoleh UMKM produk nasi ayam goreng Lahap Kalap sebesar Rp5.564,00 per porsi. Sedangkan keuntungan yang diperoleh produk nasi ayam goreng berdasarkan full costing sebesar Rp5.468,00 per porsi. (2) Untuk produk nasi ayam bakar Kalap, perhitungan harga pokok produksi UMKM Lahap Kalap sebesar Rp38.984.935,00 dengan harga Rp11.466,00 per porsi. Sementara itu, perhitungan harga pokok produksi berdasarkan full costing sebesar Rp39.309.935,00 dengan harga Rp11.561,00 per porsi. Harga jual nasi ayam goreng sebesar Rp18.000,00. Keuntungan yang diperoleh UMKM produk nasi ayam bakar Lahap Kalap sebesar Rp6.534,00 per porsi. Sementara itu, keuntungan yang diperoleh produk nasi ayam bakar berdasarkan full costing sebesar Rp6.439,00 per porsi.
Building a Literacy Culture in Elementary Schools: Implementation of a Student Illiteracy Eradication Program: Membangun Budaya Literasi di Sekolah Dasar: Implementasi Program Pemberantasan Buta Aksara Siswa Alamsyah, Muhammad; Ardani, Muhammad Ridho; Ichwan, Ainun Muthaharah; Nurhayani; Warka Syachbrani
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 2 Issue 2 February 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i2.258

Abstract

Indonesia, despite being rich in human resources (HR) and natural resources (SDA), still faces major challenges in improving the quality of HR, especially related to low interest in reading and illiteracy problems. Education is the main key in overcoming this problem, with literacy as an important foundation for the development of students' cognitive abilities. This study focuses on the implementation of the illiteracy eradication program at SD Negeri 011 Rappogading through Literacy Strengthening Training for Teachers. This program aims to improve teacher competence in teaching basic literacy and creating a sustainable literacy culture in schools. The results of the study showed a significant increase in teacher competence, changes in the literacy environment in schools, and an increase in student literacy skills by 25%. This program proves that strengthening teacher competence, parental involvement, and creating a conducive literacy environment are very important in overcoming the challenge of illiteracy. Based on these findings, it is recommended to improve educational infrastructure, extend ongoing training for teachers, and involve the community in strengthening literacy culture. With these steps, it is hoped that Indonesia can improve the quality of HR and accelerate the transformation process into a developed country. ABSTRAK Indonesia, meskipun kaya akan sumber daya manusia (SDM) dan sumber daya alam (SDA), masih menghadapi tantangan besar dalam peningkatan kualitas SDM, khususnya terkait dengan rendahnya minat baca dan masalah buta aksara. Pendidikan menjadi kunci utama dalam mengatasi masalah ini, dengan literasi sebagai fondasi penting untuk perkembangan kemampuan kognitif siswa. Penelitian ini berfokus pada implementasi program pemberantasan buta aksara di SD Negeri 011 Rappogading melalui Pelatihan Penguatan Literasi untuk Guru. Program ini bertujuan meningkatkan kompetensi guru dalam mengajar literasi dasar dan menciptakan budaya literasi yang berkelanjutan di sekolah. Hasil penelitian menunjukkan peningkatan signifikan dalam kompetensi guru, perubahan lingkungan literasi di sekolah, serta peningkatan kemampuan literasi siswa sebesar 25%. Program ini membuktikan bahwa penguatan kompetensi guru, keterlibatan orang tua, dan penciptaan lingkungan literasi yang kondusif sangat penting dalam mengatasi tantangan buta aksara. Berdasarkan temuan ini, disarankan untuk meningkatkan infrastruktur pendidikan, memperpanjang pelatihan berkelanjutan bagi guru, serta melibatkan masyarakat dalam memperkuat budaya literasi. Dengan langkah-langkah ini, diharapkan Indonesia dapat meningkatkan kualitas SDM dan mempercepat proses transformasi menjadi negara maju.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING : STUDI KASUS PADA USAHA MIKRO KECIL DAN MENENGAH TAPE AN-NUR DI KABUPATEN SOPPENG Anugrah, Muhammad; Rijal, Abdul; Syachbrani, Warka
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8628

Abstract

This research aims to: understand and analyze the Determination of Production Costs Based on the Full Costing Method (Case Study at Tape An-nur Micro, Small, and Medium Enterprises in Soppeng Regency). The sample used in this study is the daily cost data and information during January 2024 at Tape An-nur Micro, Small, and Medium Enterprises. Data collection techniques used are interviews and documentation. The data analysis technique uses qualitative descriptive analysis. This technique begins with collecting the required data, including production cost information and supporting evidence, conducting interviews with business owners, recording important elements explained during the interview process, processing information from interviews and administrative data by analyzing the collected data, explaining the process of determining production costs at Tape An-nur, and finally summarizing the findings. Based on the research results: (1) The Production Cost determined by the researcher shows that the production cost for Tape An-nur MSME products is Rp. 19.283 for Tape, Rp. 38.743 for Kacang kupas, Rp. 19.379 for Bolu Cukke, Rp. 18.418 for Jipang, and Rp. 19.383 for Kerupuk jintan, while the selling prices set by the company are Rp. 25,000 for Tape and Bolu Cukke, Rp. 20,000 for Jipang and Kerupuk jintan, and Rp. 50,000 for Kacang kupas. (2) Looking at the comparison between the production cost and the selling price of the products, the business owner earns a profit of Rp. 5.717 for Tape, Rp. 11.257for Kacang kupas, Rp. 5.370 for Bolu Cukke, Rp. 1.581 for Jipang, and Rp. 617 for Kerupuk jintan.
Strategies and Implementation of Sustainable Economic Development by Local Governments: Challenges and Opportunities Paramita, Ahsani; Syachbrani, Warka
Phinisi Applied Accounting Journal Vol 3, No 1 (2025): APRIL
Publisher : Universitas Negeri Makassar

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

Abstract

Sustainable economic development has become a global and national imperative, requiring active roles of local governments as frontline implementers. This article analyzes the roles, strategies, challenges, and opportunities faced by local governments in achieving sustainable economic development. Using qualitative literature review methodology, we examine regional policies, programs, and case studies. Results indicate that local governments play pivotal roles through environmentally based spatial planning, empowerment of green local MSMEs, sustainable tourism development, and circular economy principles. Key challenges include budget constraints, human resource capacity gaps, inter-institutional coordination issues, and short-term development pressures. However, significant opportunities exist through technology adoption, multi-stakeholder collaboration, and green fiscal incentives. We conclude that successful local sustainable economic development requires strong political commitment, supportive regulations, institutional capacity building, and active community-business participation. Keywords: Sustainable Economic Development, Local Government, Green Economy, Regional Policy, Regional Development, Sustainable MSMEs, Pembangunan ekonomi berkelanjutan telah menjadi imperatif global dan nasional, menuntut peran aktif pemerintah daerah sebagai ujung tombak pelaksana. Artikel ilmiah ini bertujuan untuk menganalisis peran, strategi, tantangan, dan peluang yang dihadapi pemerintah daerah dalam mewujudkan pembangunan ekonomi yang berkelanjutan. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif, mengkaji berbagai kebijakan, program, dan studi kasus di tingkat daerah. Hasil kajian menunjukkan bahwa pemerintah daerah memegang peran kunci melalui perencanaan tata ruang berbasis lingkungan, pemberdayaan UMKM berbasis lokal dan hijau, pengembangan pariwisata berkelanjutan, serta penerapan prinsip ekonomi sirkular. Tantangan utama meliputi keterbatasan anggaran, kapasitas SDM, koordinasi antar lembaga, dan tekanan pembangunan jangka pendek. Namun, peluang besar terbuka melalui pemanfaatan teknologi, penguatan kolaborasi multi-pihak, dan insentif fiskal hijau. Artikel ini menyimpulkan bahwa keberhasilan pembangunan ekonomi berkelanjutan di tingkat daerah memerlukan komitmen politik kuat, regulasi yang mendukung, peningkatan kapasitas kelembagaan, serta partisipasi aktif masyarakat dan dunia usaha. Kata kunci: Pembangunan Ekonomi Berkelanjutan, Pemerintah Daerah, Ekonomi Hijau, Kebijakan Daerah, Pembangunan Wilayah, UMKM Berkelanjutan 
Upaya Pemberantasan Buta Aksara Melalui Kelas Literasi Membaca Menulis Bercerita (CALISTA) di Desa Lampoko Kiding, Amos; Syahdania, A. Nadia; Qurana, Surya Nirmadil; Syachbrani, Warka
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Vol. 3 No. 1 (2025): Volume 03 Nomor 01 (April 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i1.6225

Abstract

Pemberantasan buta aksara merupakan salah satu tantangan utama dalam meningkatkan kualitas pendidikan di Indonesia. Penelitian ini bertujuan untuk menganalisis upaya pemberantasan buta aksara melalui program Kelas Literasi Membaca Menulis Bercerita (CALISTA) yang dilaksanakan di Desa Lampoko. Program ini dirancang untuk meningkatkan kemampuan literasi dasar warga desa, khususnya mereka yang belum menguasai kemampuan membaca, menulis, dan bercerita dengan baik. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi kasus, yang melibatkan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa CALISTA telah memberikan dampak positif terhadap peningkatan kemampuan literasi peserta, khususnya dalam memahami dan menyampaikan cerita secara lisan maupun tulisan. Selain itu, program ini juga berhasil menciptakan suasana belajar yang inklusif, menarik, dan menyenangkan bagi peserta, sehingga meningkatkan partisipasi masyarakat dalam program literasi. Meskipun demikian, terdapat beberapa tantangan, seperti keterbatasan fasilitas dan waktu yang terbatas, yang perlu diatasi untuk memperluas dampak dari program ini. Penelitian ini menyarankan perlunya dukungan lebih lanjut dari pemerintah dan masyarakat dalam mewujudkan keberlanjutan program CALISTA sebagai solusi efektif dalam pemberantasan buta aksara di pedesaan.
Pelatihan Pengendalian Kas untuk Pencegahan Penyelewengan Dana pada Entitas Bisnis Kecil Pada Usaha Depot Air Minum Isi Ulang Aqualia Dayana, Mashita; Sari, Gina Puspita; Idris, Hariany; Syachbrani, Warka; Sangkala, Masnawaty
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Vol. 3 No. 1 (2025): Volume 03 Nomor 01 (April 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i1.8437

Abstract

Audit merupakan suatu proses sistematis yang bertujuan untuk mengevaluasi bukti secara objektif terhadap asersi-asersi mengenai aktivitas ekonomi untuk menentukan tingkat kesesuaian antara asersi tersebut dengan kriteria yang telah ditetapkan dan menyampaikan hasilnya kepada pihak yang berkepentingan. Kegiatan pengabdian ini sebagai Upaya untuk membahas secara komprehensif pengertian audit, tujuan audit, jenis-jenis audit, standar audit, serta prosedur audit yang umum dilakukan dalam praktik. Selain itu, dijelaskan pula peran auditor dan tanggung jawabnya dalam memastikan kewajaran laporan keuangan. Dengan memahami konsep dan pelaksanaan audit, diharapkan para pembaca, khususnya mahasiswa dan praktisi akuntansi, dapat memiliki wawasan yang lebih mendalam mengenai pentingnya audit dalam menjaga integritas dan transparansi informasi keuangan. Artikel ini juga menyoroti pentingnya profesionalisme dan etika dalam menjalankan fungsi audit agar hasil pemeriksaan dapat dipercaya dan bermanfaat bagi pengguna laporan keuangan.
Pengelolaan Keuangan bagi UMKM pada Kelurahan Balang Baru, Kecamatan Tamalate Hajrah Hamzah; Hanisyahputra, Farhan Dwinanda; Kartika Septiary Pratiwi Musa; Warka Syachbrani; Andi Muh Syukur Hidayatullah
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 3 (2025): Agustus : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i3.1188

Abstract

This Community Partnership Program (PKM) was implemented to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Balang Baru Subdistrict, Tamalate District, Makassar City, particularly in financial management. The main problems faced by local MSME actors include low financial literacy and the absence of systematic and sustainable financial recording practices, which hinder optimal business performance evaluation. Through this program, a team from Universitas Negeri Makassar designed and carried out training and mentoring activities focused on the use of digital financial recording systems that are user-friendly for MSME actors. The activities included the preparation of training materials on basic financial management, hands-on practice in preparing simple financial statements, the use of digital bookkeeping applications, and an evaluation of their implementation. The training was conducted intensively over three days using interactive and practical methods. The results showed a significant improvement in participants’ understanding and skills in managing business finances, recording transactions in an organized manner, and preparing financial reports that could be used for basic business analysis. Moreover, the program encouraged MSME actors to become more independent in making data-driven business decisions. This initiative is expected to have a long-term impact in promoting professionalism among MSMEs and serve as a replicable model for community empowerment through improved financial literacy.
Optimising Human Resources Capacity: Driving Adoption of Latest Technology and Driving Business Innovation amidst the Dynamics of the Digital Era Ryketeng, Masdar; Syachbrani, Warka; Syamsuri
ADMAN: Journal of Contemporary Administration and Management Vol 1 No 3 (2023): December 2023
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/adman.v1i3.86

Abstract

The rapid development of information and communication technology has significantly changed the business landscape, creating new challenges as well as opportunities for companies. In this digital era, companies are not only faced with increasingly fierce global competition but also have to face pressure to continuously adapt to the latest technological developments. Thus, this study aims to investigate the best strategies to optimise HR capacity to drive adoption of the latest technology and trigger business innovation. The method involved a thorough exploration of the literature using qualitative analysis, with a view to gaining a thorough understanding of the topic from 2012 to 2023. The study results show that in the face of the dynamics of the digital era, it is important for companies to continuously adapt and optimise their human resource (HR) capacity in order to meet the challenges of business transformation triggered by technological advancements. HR needs to not only be skilled in mastering technology, but also have high innovation capabilities. Innovation is not just an optional strategy, but an urgent need to maintain relevance and competitiveness in an ever-evolving market. The results show that training and development is key to improving HR capacity, especially through structured training programmes that focus on technology skills. The challenge of change resistance needs to be overcome through effective change management and full support from leadership in shaping a culture of innovation.
Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Delisting dari Bursa Efek Indonesia Tahun 2019-2023 Luti Junillah, Andi; Anwar, Azwar; Syachbrani, Warka
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1123

Abstract

The purpose of this study is to analyze the effect of Current Ratio on delisting from the Indonesia Stock Exchange, (2) to analyze the effect of Debt to Asset Ratio on delisting from the Indonesia Stock Exchange, (3) to analyze the effect of Current Ratio and Debt to Asset Ratio on delisting from the Indonesia Stock Exchange. The sample of this study was six companies that experienced delisting. The data was analyzed using Logistic Regression Analysis. The results of this study indicate that, partially, the current ratio does not have a significant effect on delisting, and the debt to asset ratio does not have a significant effect on delisting. Based on the results of the determination coefficient test (Nagelkerke's R Square), the current ratio and debt to asset ratio have an effect on delisting.  
ACCOUNTANTS MORAL JUDGEMENT IN RELIGIOUS AND NON-RELIGIOUS SCHOOL BACKGROUND’S PERSPECTIVE Idris, Hariany; Syachbrani, Warka
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 2, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v2i2.1491

Abstract

This study aims to review the conduct of investigation regarding moral judgements between accountants with religious and non-religious school background using moral indicators (moral judgment). Multiple linear regression analysis used in this study. To review the partially relationships between variables, the study operated using T-test, whereas for review simultaneous relationships between variables the study used F-test. This study using 86 respondents as a data source for review processed. The findings of the research is the Religious Background (X1) significantly affected the Accounting students morality judgement (Y), while the difference of Gender (X2) showed the opposite results.