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All Journal Jurnal Administrasi Kantor Formosa Journal of Applied Sciences (FJAS) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal bintang manajemen Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Indonesian Journal of Economic & Management Sciences (IJEMS)
Mochamad Reza Adiyanto
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Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PADA CAFE BARISTA DI KOTA BANGKALAN Rosanti Maulina; Eny Dariyati; Nur Fina Dewi; Dimas Sena Putra; Hidayatus Nisa; Mochamad Reza Adiyanto
Jurnal Media Akademik (JMA) Vol. 2 No. 12 (2024): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i12.1123

Abstract

Penelitian ini mengkaji penerapan Activity-Based Management (ABM) untuk meningkatkan efisiensi operasional pada Cafe Barista, sebuah usaha kopi yang berlokasi di Bangkalan, Madura. ABM merupakan alat manajemen strategis yang digunakan untuk mengidentifikasi Aktivitas Bernilai Tambah (Value-Added Activities/VA) dan Aktivitas Tidak Bernilai Tambah (Non-Value-Added Activities/NVA) dalam alur kerja operasional. Dengan menghilangkan NVA, seperti dead stock, inspeksi stok, dan biaya pelatihan karyawan yang berlebihan, Cafe Barista berhasil mengurangi total biaya operasional dari Rp 35.700.000 menjadi Rp 15.200.000, setara dengan pengurangan biaya sebesar 57%. Perubahan ini menghasilkan peningkatan laba bersih yang signifikan dari Rp 5.800.000 menjadi Rp 30.300.000, dengan margin laba naik dari 12% menjadi 66%. Temuan ini menunjukkan peran ABM dalam mengoptimalkan alokasi sumber daya dengan menghilangkan proses yang tidak efisien dan mengarahkan sumber daya ke aktivitas VA yang secara langsung meningkatkan kepuasan pelanggan dan kinerja bisnis secara keseluruhan. Pengalaman Cafe Barista membuktikan bahwa efisiensi operasional dan profitabilitas dapat ditingkatkan tanpa menaikkan harga atau mengorbankan kualitas produk dan layanan. Penelitian ini memberikan kontribusi pada literatur dengan berfokus pada usaha kecil di sektor makanan dan minuman, yang sering terabaikan dalam aplikasi ABM. Penelitian ini juga menegaskan pentingnya penerapan ABM secara berkelanjutan untuk mempertahankan keunggulan kompetitif.
Strategi Pengambilan Keputusan Taktis dalam Akuntansi Manajemen untuk Meningkatkan Efisiensi UMKM: (Studi kasus pada Toko AIS Kamal) Nadiatul Ayu Ananda; Fibriyanti Anjali; Santiayu Wulan Sari; Anggita Eka Syahrani Putri; Elina Zahrotul Firdaus; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3449

Abstract

This research abstract aims to analyze the problems faced by Micro, Small and Medium Enterprises (MSMEs) in making decisions related to management accounting. This research focuses on Toko AIS in Kamal, which experiences low operational efficiency due to inefficient cost management and lack of technology utilization. The method used is a qualitative approach with a case study, which allows researchers to explore in-depth information about managerial and financial practices. The results showed that intuition-based decision-making hindered the growth potential of the business, thus requiring management accounting-based tactical strategies to improve efficiency and profitability. The findings are expected to provide practical solutions for Indonesian UMKM facing similar challenges, and contribute to the sustainability of their businesses.
Optimalisasi Laba Warung Depot Ijo Kamal Melalui Analisis CVP dan Strategi Pendanaan Yunita Putriani; Ameyla Nadhira Tsurayya; Hoitul Anam; Septiana Devita Nurfadela; Mardiana Mardiana; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3456

Abstract

This study aims to analyze the application of Cost-Volume-Profit (CVP) analysis and funding strategies for profit optimization at Warung Depot Ijo Kamal, a small business in the food industry. The research explores how financial management, including cost control and strategic funding, contributes to the business’s sustainability and growth. A descriptive qualitative approach was used, involving semi-structured interviews with the business owner and direct observations of daily operations. Data from financial reports were also collected for analysis. The findings revealed that Warung Depot Ijo Kamal achieves profitability above the break-even point, with a monthly profit of IDR 9,170,000. The analysis of funding sources indicated that the business relies on personal capital and cooperative loans, but further diversification of funding sources is recommended to support future expansion. The study also identified challenges in cash flow management, particularly in meeting employee salary obligations. Recommendations include improving cash flow planning, diversifying funding sources, and exploring external financing options to support business growth. This research provides valuable insights for small business owners seeking to optimize profits and ensure long-term sustainability.
Analisis Pengendalian Biaya Produksi dalam Meningkatkan Laba pada UMKM Soto Abas Trunojoyo Tria Nurul Arofah; Elysa Puji Nur Rochmah; Dina Maulidia; Fifin Kurniawati; Hoirul Anam; Moh. Zeinor Ridho; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3469

Abstract

MSMEs have a very important role in the Indonesian economy, but often face challenges, especially in managing production costs efficiently. This research focuses on analyzing the management of production costs in Soto Abas Trunojoyo MSMEs with the aim of evaluating the extent to which cost control can increase business profits. The research method used was qualitative with a descriptive approach, where data regarding production costs, sales, and operational practices were obtained through direct interviews with business owners. The results revealed that production cost control, especially on raw materials, contributed greatly to operational efficiency and increased profits. The business managed to record a net profit of Rp17,875,000, which was largely achieved through effective cost management. This research emphasizes the importance of production cost management strategies in ensuring the sustainability of MSMEs. However, this study is limited to one business, so the results may not be representative of MSMEs in general. Future research is recommended to involve more types of MSMEs and use a combination of methods to deepen the analysis on cost management and business sustainability.
Analisis Pusat Pertanggungjawaban Pusat Kos dan Evaluasi Kinerja pada Pabrik Tahu UD. Sumber Makmur Bangkalan Hasma Diana Yulia; Rahma Suro Anjani; Yulia Wulandari; Fina Silviyah; Ahmad Ahmad; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3470

Abstract

This study aims to design an accountability report that can be the basis for measuring performance for UD. Sumber Makmur, which previously did not have such a system. This research uses descriptive quantitative research methods. The data collection techniques used in this study include in-depth interviews and documentation to collect data related to organizational structure, performance evaluation, and company financial reports for the period 2022-2023. Analysis was conducted using variance calculations between budget and actual costs, and using Return on Investment (ROI) ratios to evaluate performance. The findings show that the implementation of accountability reports and performance evaluation at UD. Sumber Makmur is still not going well. The company has not prepared a detailed cost budget for each department, which has led to inefficiencies in spending and using resources including a significant decrease in net profit in some periods, unfavorable cost variances, and low Return on Investment (ROI). This study has limitations in that it only focuses on one company, so the results may not be generalizable to all SMEs. SMEs need to implement a more detailed accounting system, budgeting by department, and transparent performance evaluation. These steps can improve the company's cost efficiency, profitability, and competitiveness in the market.
Implementasi Pencatatan Laporan Akuntansi Pada Usaha Mikro Kecil dan Menengah : (Studi Kasus Usaha Rumahan Rempeyek Kacang di Desa Laden, Pamekasan) Ismi Millah Tibyana; Yunita Agustini; Eka Damayanti; Aditya Romansyah; Mochamad Reza Adiyanto
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2347

Abstract

This research investigates the application of accounting financial statements in micro-enterprises, specifically focusing on home-based rempeyek businesses in Desa Laden, Pamekasan. Employing qualitative descriptive methods and interviews, the study explores the obstacles and advantages of implementing accounting systems in UMKM. The findings reveal a lack of awareness among business owners regarding financial statements, resulting in underutilization of financial reports for business administration. There is a call for governmental initiatives to provide training and guidance aimed at enhancing UMKM development in Pamekasan.
Cost Plus Pricing with a Full Costing Approach in Determining the Selling Price of Mie Aigo Bangkalan Bangkalan Khoirul Anam; Moh. Zidan Rikza; Fadjar Maulana; Mochamad Reza Adiyanto
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7067

Abstract

This research aims to compare the selling prices applied by the Aigo Bangkalan Noodle Company with the cost plus pricing method using a full costing approach. Apart from that, the aim of this research is also to assess the company's level of efficiency in achieving profits using financial ratios, especially profitability ratios. This research utilizes a descriptive approach, with two types of data used, namely quantitative and qualitative, and adopts interview techniques as a data collection method. Analysis was carried out using descriptive analysis methods. The research findings show a difference in selling prices between companies using a pricing approach based on additional costs (cost plus pricing) and a full costing approach, with a difference of IDR 1,425 (11.42%). However, the Company's performance in generating profits is considered efficient based on evaluation using profitability ratios
Analysis of Product Costs Using the Full Costing Method and Determining Selling Prices at CV Artha Jaya Farid Al Farizi; Rheinhat Surya Negara; Mochamad Reza Adiyanto
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7127

Abstract

The aim of this research is to assess the process of determining product cost prices and selling prices at CV Artha Jaya. The results of this research indicate that there are deficiencies in the company's calculation of the product cost, with it being known that the company's product cost price for Prentol roof tiles is IDR. 2,200, mantili roof tiles Rp. 2,100, trihek paving Rp. 1,300, and hexagon paving Rp. 1,200. However, after evaluation, the basic product price for Prentol roof tiles became Rp. 2,299, mantili roof tiles Rp. 2,125, trihek paving Rp. 1,343, and hexagon paving Rp. 1,581. This inaccuracy occurred because the company did not include a number of production costs in calculating the cost price, including depreciation costs for factory buildings, as well as depreciation costs for machinery and equipment
Cost Volume Profit (CVP) Analysis in Determining the Number of Units to Achieve Profit Targets (Case Study on Byta Hijab) Agustin Pratiwi; Filsa Soraya; Ayrofal Anam; Mochamad Reza Adiyanto
Formosa Journal of Applied Sciences Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i12.7259

Abstract

This research aims to determine the profit target achieved using Cost Volume Profit (CVP) at Byta Hijab. This research uses a case study approach and research data was obtained through interviews with the owner of Byta Hijab. This research used qualitative descriptive research with a case study approach. The data collection techniques in this research are observation by visiting for 1 day, interviews with business owners and documentation by searching for data in the form of financial data and photographs as a complement to primary data. The data analysis technique used is Cost Volume Profit (CVP) analysis by determining the number of units that must be sold to achieve the business profit target. The research results show that the CVP method produces more accurate profit target calculations than traditional methods
Co-Authors Achamad Faisal Al Farizy Aditya Romansyah Afiatus Syifa Agustin Pratiwi Ahmad Ahmad Ahmad Hasinul Adabi Aini Alkamalat ALFI MANZILATUR ROHMAH Alung Febri Permadani Amanda Putri Azkia Amelia Farah Ameyla Nadhira Tsurayya Anastasia Br Surbakti Andini Cristina Santoso Andiniatul Maulidia Anggita Eka Syahrani Putri Anggun Sesqi Aspuri Anisa Nur Maulidiyah Anisah Choirunnisa Annisa Herawati aprilina susandini Aria Eka Agustina Arie Setyo Dwi Purnomo Asyam Alif Rabbani Aura Divatiara Ayrofal Anam Bernardus Sinurat Briyan Yusuf Maulana Bunga Maulidta Nabila Desya Ladyana Lestari Dia Nur Aini Dimas Sena Putra Dina Maulidia Diva Fanesintya Djamaliyah Eka Damayanti Eka Faricha Bachrie Eka Wahyu Purwatiningsih Elina Zahrotul Firdaus Elysa Puji Nur Rochmah Eny Dariyati Eva Fauziyah Fadjar Maulana Fajri Anggy Efendi Farid Al Farizi Fibriyanti Anjali Fifin Kurniawati Filsa Soraya Fina Silviyah Halimatus Sa’diya Hanum Hanafia Hasma Diana Yulia Hidayatus Nisa Hoirul Anam Hoitul Anam Ifa Khoirun Nasiroh Imro’atul Mardiyah Indra Lukmanul Khakim Ismi Millah Tibyana Izzatul Masruroh Jamilatul Qomariyah Jumria Khoirul Anam Kinanti Arifandyta Wardilla Lukmanul Hakim Malika Risq Mardiana Mardiana Mariska Iva Liana Moh. Hafis Xafier Moh. Zeinor Ridho Moh. Zidan Rikza Mohammad Baitur Rahman Muhammad Akzail Ilham S Muhammad Maulana Ardiansyah Muhammad Rizky Firmansyah Musriah Mutiara Cantika Kamila Putri Nadia Rachmawati Nadiatul Ayu Ananda Nirma Kurriwati Nova Safitri Nur Fina Dewi Nur Laili Rahmawati Nurul Maisyaroh Rahma Suro Anjani Refina Dyah Pramesti Renda Febriana Resa Ummami Rheinhat Surya Negara Rizza Alvia Rosanti Maulina Rudi Adham Maulna Salsabilah Al Fitri Santiayu Wulan Sari Savina Nur Lailiyah Sefi Rahmawati Septiana Devita Nurfadela Septy Nurmala Alvianti Soraya Dwi Valentina Sulfa Sufia Supardi Syairabilla Elmasa Eyatena Sylva Enggelina Elysabeth Kafiar Taufiqurrahman Tria Nurul Arofah Triana Setiyarini Uci Monalissa Umroatus Soleha Urmila Wanti Mustika Rini Winda Oktavia Ramadhina Yulia Wulandari Yunita Agustini Yunita Putriani