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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Abdi Insani
Hayati Fatimah
Politeknik Negeri Jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM BATIK CIBULUH KOTA BOGOR MENGGUNAKAN APLIKASI COSTMATE Novitasari, Novitasari; Agha, Ridwan Zulfi; Fatimah, Hayati; Nuraeni, Yenni
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1884

Abstract

Batik craftsmen in Cibuluh Batik Village, Bogor have not been able to analyze the production costs incurred, so that in calculating the cost of production they are not accurate. Inaccurate calculation of the cost of production of batik results in the determination of the selling price being inaccurate and uncompetitive in the market. With this problem, lecturers and students of the Accounting Expertise Field at the Accounting Department of the Jakarta State Polytechnic in partnership with the Cibuluh batik group held training and assistance in calculating the cost of production of batik. This activity is to increase the knowledge of Cibuluh batik craftsmen in the field of accounting and improve their skills in calculating the cost of production. In addition, providing assistance so that they can determine the selling price of batik correctly. The training began by providing basic cost accounting material, then an introduction to the CostMate application and a workshop on calculating the cost of production of batik using the CostMate application. The training ended with the collection of participant performance results on cases given during the training and filling out a training success questionnaire. The training was responded to very well by the participants. From the results of the performance assessment of the given case, all work groups have been able to complete the calculation of the cost of production using the CostMate application with accurate results and on time. And from the results of filling out the questionnaire, 100% of training participants stated that they were able to calculate the cost of batik production independently with the help of the CostMate application. All participants stated that the training held was interesting and useful to support their batik business. The training and mentoring of the cost of production carried out had a positive impact on increasing the competence and satisfaction of training participants. Training in calculating the cost of production with the CostMate application was able to improve the competence of participants in calculating the cost of production and the selling price of batik.
Presepsi Manajemen Risiko dan Tingkat Maturitas Badan Layanan Umum Politeknik Negeri Jakarta Fatimah, Hayati; Agha, Ridwan Zulpi
Ekonomi & Bisnis Vol 24 No 1 (2025): Jurnal Ekonomi & Bisnis Juni 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i1.7258

Abstract

Dalam penilaian maturitas BLU, terdapat indikator penilaian manajemen risiko pada aspek tata kelola dan kepemimpinan. Penelitian ini bertujuan untuk mengetahui presepsi pimpinan dan pegawai atas penerapan manajemen risiko dan maturitas BLU PNJ dan mengetahui efektivitas manajemen risiko dalam peningkatan maturitas BLU PNJ. Penelitian ini menggunakan pendekatan kuantitatif deskriptif berdasarkan data yang dikumpulkan melalui kuesioner dengan tiga kategori: presepsi atas prinsip manajemen risiko, kerangka menajemen risiko, dan maturitas BLU. Kuesioner telah disebar kepada 87 orang responden yang merupakan pimpinan dan pegawai BLU PNJ. Hasil survei menunjukan bahwa terdapat korelasi positif antara presepsi atas manajemen risiko dan maturitas BLU PNJ. Hal tersebut menunjukan semakin baik presepsi pimpinan dan pegawai atas prinsip dan kerangka manajemen risiko maka berpengaruh terhadap semakin baiknya tingkat maturitas BLU PNJ. Penerapan manajemen risiko yang efektif akan berdampak terhadap peningkatan nilai maturitas BLU PNJ. Peningkatan maturitas BLU PNJ melalui pemenuhan kriteria penilaian manajemen risiko yang meliputi aktivitas, panduan baku, konsistensi, terpusat, pengelolaan, sosialisasi, tindak lanjut, sistem informasi, dan inovasi. Dalam mewujudkan penerapan manajemen risiko BLU PNJ yang efektif, dimulai dengan membangun budaya sadar risiko bagi seluruh unsur meliputi pimpinan dan pegawai melalui strategi dan upaya yang tepat untuk mengatasi tantangan dan kendala terkait. Kata Kunci: Manajemen risiko, Maturitas, BLU PNJ  
Co-Authors Agha, Ridwan Zulfi Agus Purwaji Agus Purwaji Ahmad, Fia Prayola Aminah Fauzy Aminah Fauzy Fia Prayola Ahmad Herbirowo Nugroho Herbirowo Nugroho Mozart, Mohammad Novitasari Novitasari Nur Hasyim Nur Hasyim Ridwan Zulpi Agha, Ridwan Zulpi Titi Suhartati Yenni Nuraeni