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Annisa Fatimah
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Analisis Implementasi PSAK 202 terhadap Persediaan Produk Agrikultur dan Produk Hasil Pemrosesan setelah Panen guna Mengoptimalkan Manajemen Persediaan pada Agro Tawon Rimba Raya Lawang Yudana, Ni Komang Rivia Azarine; Djajanto, Ludfi; Fatimah, Annisa
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 2 (2025): Agustus 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i2.674

Abstract

Penelitian ini bertujuan untuk mengetahui dan mengevaluasipenerapan Pernyataan Standar Akuntansi Keuangan 202 mengenaipengukuran, pengakuan, penyajian, dan pengungkapan persediaanproduk agrikultur dan produk hasil pemrosesan setelah panen pada AgroTawon Rimba Raya Lawang. Penelitian ini adalah penelitian deskriptifkualitatif. Sumber data yang digunakan pada penelitian ini meliputi data primer, yaitu seluruh kebijakan dan prosedur akuntansi mengenaipersediaan sekaligus manajemen persediaan untuk produk agrikultur dan produk hasil pemrosesan setelah panen pada Agro Tawon Rimba Raya dan data sekunder, yaitu harga beli dan harga jual dari persediaan, biayapersediaan, komposisi persediaan produk hasil pemrosesan setelahpanen, laporan penjualan persediaan, catatan setor hasil panen, dan catatan penghitungan stok gudang. Hasil pada penelitian menunjukkanbahwa Agro Rimba Raya Lawang belum sepenuhnya menerapkanPSAK 202. Hal ini mengakibatkan pencatatan persediaan pada AgroRimba Raya Lawang kurang akurat dan Agro Rimba Raya Lawangtidak mengetahui laba bersih dari penjualan yang sebenarnya. Denganmenerapkan PSAK 202, maka Agro Rimba Raya Lawang akan mampumenyusun dan menyajikan laporan keuangan terkait persediaan secaralebih akurat, transparan, serta sesuai dengan standar akuntansi yang berlaku, sehingga informasi laba dan nilai persediaan dapat disajikansecara andal.
IMPLEMENTASI PROJECT BASED LEARNING, CONTEXTUAL TEACHING AND LEARNING UNTUK MENINGKATKAN KOMPETENSI MAHASISWA Fatimah, Annisa; Magdalena, Marlina; Suryadi, Suryadi; Kristanti, Ima
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11226

Abstract

The aim of this research is to implement a learning model during lectures that integrates Project Based Learning (PjBL) and Contextual Teaching and Learning (CTL) in the Computer Accounting course. This learning strategy makes it possible to produce qualifications for graduates' abilities starting from their attitudes, knowledge and skills in accordance with national higher education standards. It is proven that through the combination of PjBL and CTL, students can relate the material to real world situations, thus motivating students to make connections between knowledge and application in real life using projects as a medium. Student involvement in this project is their "research" area, starting from finding possible problems, analyzing the problem and drawing conclusions or finding solutions. The results of the research show that there are changes in students' learning behavior and social communication skills which can be seen in the assessment rubric through completing the assignments given. This combination of learning models is considered to be in accordance with the character of adult education (adult learning) which can motivate oneself by using the experience and knowledge gained so that the results can be oriented towards achievement and the relevance of the material through an independent learning process adapted to different types of learning styles.
Activity Based Management For Increase Cost Efficiency and Profitability PG Krebet – East Java Fatimah, Annisa; Nadhifah, Fincavenia Hafidhatun
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12457

Abstract

The purpose of this research is to identify production activities and analyze the improvement of cost efficiency and profitability through the implementation of Activity Based Management. The data used were primary and secondary data data through interviews and documentation data collection techniques. This research method was descriptive qualitative method. The results showed that there were found four non-value-added activities and the selection of alternatives continuous improvements was cost reductions in each non-value-added activity, cost efficiency produced by sugar and drip products by 0.52%, which was valued at Rp. 762,596,166. The implementation of ABM by managing production costs can be applied US a continuous improvement step to production activities. Keywords: Activity Based Management (ABM), Activity Based Costing (A B C), Cost efficiency, Profitability
EVALUASI KINERJA KEUANGAN USAHA AGROWISATA MENGGUNAKAN HASIL REPORT APLIKASI ABSS Fatimah, Annisa; Ma’sum, Muhammad Adib Faizi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12538

Abstract

Tujuan penelitian ini adalah untuk membuat laporan keuangan yang memungkinkan Agrowisata Petik Madu, Lawang - Kota Malang, untuk mengukur kinerja keuangan perusahaan. Dalam penelitian ini, ABSS adalah aplikasi komputer akuntansi yang digunakan untuk mencapai tujuan tersebut. Tujuannya adalah untuk menjamin akurasi dan kecepatan penyusunan laporan keuangan serta memungkinkan laporan keuangan disajikan secara real-time. Data yang dikumpulkan termasuk data transaksi, bahan baku, bahan penolong, bahan jadi, buku pembelian, buku penjualan, buku hutang, buku piutang, catatan penerimaan dan pengeluaran kas, dan wawancara. Hasil penelitian menunjukkan bahwa penggunaan ABSS membantu menyusun laporan keuangan Agrowisata Petik Madu dengan baik. Hasil pengukuran kinerja keuangan menggunakan rasio likuiditas, hutang, dan profitabilitas dalam hal ini menunjukkan bahwa kinerja keuangan dalam kondisi baik. Mengacu pada hasil penelitian, maka disarankan agar Perusahaan Agrowisata Petik Madu menerapkan aplikasi ABSS dalam menyusun laporan keuangannya. Keywords : Laporan Keuangan, Kinerja Keuangan, ABSS
PRODUCTION COSTS MAPPING TO SUPPORT THE CANVAS MODEL BUSINESS (BMC) AT BUMDES PULOTONDO MULYO - TULUNGAGUNG Fatimah, Annisa; Sari, Novita Permata; Syarifah, Saila Izza
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15436

Abstract

The aim of this applied research is to map production costs to support business feasibility analysis using the Business Model Canvas (BMC) method for Pulotondo Mulyo Village-Owned Enterprises, called BUMDes, which have a variety of potential superior products. Observations were made on business activities, interviews and documentation to collect data. The BMC method is used to design, outline and develop a company's business model which consists of nine key elements that cover all important aspects of a business, starting from the value proposition offered to customers, the resources needed to produce that value, to the way the company interact with customers and earn revenue. For this reason, as support for one of the elements required in BMC, this research calculates the cost of production using the full costing method to determine the appropriate selling price for BUMDes' superior products, namely Catering and Maggot (from Black Soldier Fly – BSF) products using the cost based pricing method in order to be able to compete with competitors and covers a wide market share. After these stages, a business feasibility analysis is carried out using Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR). The research results stated that the business was declared worthy of development.
Co-Authors Arnati Wulansari Bakhrudin Dharmawan Iqbal Akbar Djajanto, Ludfi Ernawati, Widi Dwi Ersi Sisdianto Farisa Nur Maula HARI PURNOMO Haris, Zainal Abdul Ima Kristanti Indrayati, Indrayati Jarnuzi, Ahmad Ma’sum, Muhammad Adib Faizi Magdalena, Marlina Nadhifah, Fincavenia Hafidhatun Noor, Nur Fariha binti Mohd Rahmawati, Helfi Ratnawardhani, Eki Andika Ratnawardhani, Eki Andika Retno Widiastuti Sari, Novita Permata Suryadi Suryadi Syarifah, Saila Izza Tina Yuli Fatmawati Wijayanti, Rika Yudana, Ni Komang Rivia Azarine