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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) BALANCE: Economic, Business, Management and Accounting Journal Buletin Ilmiah IMPAS JAF- Journal of Accounting and Finance Jurnal Agrinika : Jurnal Agroteknologi dan Agribisnis Jurnal Akuntansi : Transparansi dan Akuntabilitas Elastisitas Jurnal Ekonomi Pembangunan Journal Of Business, Finance, and Economics (JBFE) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Sustainable Research (FJSR) Journal of Innovation Research and Knowledge Journal of Comprehensive Science Jurnal Manajemen Bisnis dan Organisasi Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research GLORY Jurnal Ekonomi dan Ilmu Sosial Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi ADM : Jurnal Abdi Dosen dan Mahasiswa JUTRIANCE JIMEK
Tameno, Nikson
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Efektivitas Bantuan Langsung Tunai Dana Desa pada Masyarakat Desa Tonuwotan Kecamatan Adonara Barat Kabupaten Flores Timur Agustinus Beda Werang; Nikson Tameno; Novi Theresia Kiak
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6397

Abstract

This research aims to determine the effectiveness of the direct village fund cash assistance program for the community in Tonuwotan Village, West Adonara District, East Flores Regency. The type of research used in this research is field research. The research approach used in this research is a qualitative approach. The type of data used in this research is qualitative and quantitative data, while the data sources are primary and secondary data, as well as data collection techniques through observation, interviews and documentation. The informants in this research were 30 people, including 5 people from Tonuwotan government and 25 community recipients of the program. The results of the research show that the effectiveness of the Village Fund Direct Cash Assistance Program for the Community in Tonuwotan Village, West Adonara District, East Flores Regency has been effective, characterized by understanding the program, right on target, on time, achieving goals, real change, where the benefits have been felt by the community, namely that there is a positive impact from the benefits of Village Fund BLT which can help the community meet their daily needs or basic needs.
Analisis Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada CV Mayvajen Abadi Elfrida Lanu; Maria P. L Muga; Nikson Tameno
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2024): November : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i2.7832

Abstract

CV. Mayvajen Abadi is a company engaged in the production of concrete blocks located in Kupang City. In its operations, the company faces various challenges, particularly in managing production costs that directly impact efficiency and profitability levels. This study aims to analyze the role of the production cost budget as a managerial control tool and evaluate cost variances covering raw material costs, direct labor, and factory overhead costs over a five-year period, namely from 2019 to 2023. This study uses a descriptive quantitative approach, by comparing budget data and actual production costs obtained from the company's internal financial reports. The analysis results show significant deviations or variances, especially in the raw material cost component. The increase in raw material costs reached more than 25% from 2021 to 2023. This increase was caused by fluctuations in raw material prices in the market and inefficiencies in the raw material usage process in the field. Meanwhile, labor costs showed relatively good stability, although there were slight fluctuations due to changes in the regional minimum wage. Factory overhead costs vary between years, which are largely influenced by machine maintenance costs, electricity, and other unexpected costs. This instability in production cost control indicates that the budgeting system used is not fully effective as a control tool. Therefore, this study recommends improvements in budget preparation to be more accurate and realistic, accompanied by a regular monitoring system. Strengthening the budget's role as a planning and control tool is expected to improve operational efficiency and the company's overall financial performance.
Co-Authors A. Tungga, Cicilia Afifah Dalillah Tuljannah Agustinus Beda Werang Akoit, Fransiska L.M.B Aldarine Molidya Aldarine Molidya Alexander Yos Patris Anggul Amtiran, Paulina Y Angi, Yohana Febiani Antonius Julio Lewa Djo Aprianus Edwin Gendong Arthana, I Komang Bhetrix Adriani Widhia Amung Christina Natalia Cicilia A. Tungga Cicilia A. Tungga Cicilia Apriliana Tungga Cicilia Apriliana Tungga Conbaiamore Beri Dagut, Apriliani Merdi Dandur, Natalia Fitriani de Rozari, Petrus E. Decembry C. Nope Desembri C. Nope Dethan, Minarni A. Droste Nini Soera, Maria Edwin Gendong, Aprianus Eleteria Febiana Hadi Elfrida Lanu Elisabeth Maria Anjelia Nurak Ervelyn Lollo, Petrichia Fanggidae, Apriana H.J. Fifi Cornella Pusung Fikran Sonya Bangkole G. Tefa, Siprianus Geraldy Antonio Pah Gregorius Joakim Pani Hallan, Markus A.K.B Henuk, Wulan Elisabeth Hewe Tiwu , Maria I. Imelda Bengan Wua Klementiana Fao Gholo Lede, Stela Fitriana Lewa Djo, Antonius Julio Makatita, Reyner F. Maria Droste Nini Soera Maria Indriyani H. Tiwu Maria Indriyani Hewe Tiwu Maria P. L Muga Maria Yosefa Dhiu Marianus E. Manggau Markus Uskunia Marthen Robinson Pellokila Mbeleng, Waldetrudis Desilka Minarni A. Dethan Minarni A. Dethan Molidya, Aldarine Mone, Ikesy Maresa Monika Wilistiani So’o Mutiara, Yohana Cresensia Nabo, Angelina Novita Ndese, Maria Avila Nolviana Arisa Bete Nono, Dedy Sergius Novi Theresia Kiak Olivia L.E. Tomasowa Olivia Louise Eunike Tomasowa Ose, Mariana Palus, Elisabeth Widyawati Panie, Ketty Natalia Paskalia Aek, Yunita Petrichia Ervelyn Lollo Redentus Natalis Jelahut Rikhard T. Ch. Bolang Rua, Skolastika Febronia Menge Semarch Dewi Ayu Putri Bida Sesylia Rambu Prayng Suryanti, Restituta Syahbanda, Samsul Hidayat Talu, Dominggus Ari Nono Theresia, Novi Tiwu, Maria Indriani Hewe Tiwu, Maria Indriyani H. Tomasowa, Olivia L E. Tukan, Kristina F U Tungga, Cicilia Tungga, Cicilia A Tungga, Cicilia Apriliana Ulnang, Vilya Kirieleista Ursula Hadia Viktorinus Sera Waruwu, Hasmarini A Welhelmina Ballo , Fransina Ximenes, Eldarida Yohana Cresensia Mutiara