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<![CDATA[Sosialisasi Cara Menciptakan Peluang Usaha dan Rebranding pada UMKM Kecamatan Kalisat ]]>
<![CDATA[Ibna Kamilia Fiel Afroh]]>;
<![CDATA[Achmad Hasan Hafidzi]]>;
<![CDATA[Nesca Aurelia]]>;
<![CDATA[Della Vera Andiny]]>
<![CDATA[ Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia ]]>
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DOI: 10.35870/jpni.v4i1.113
<![CDATA[A village-owned enterprise is a local business institution managed by the village government and has a legal entity. The impact of Covid-19, which appeared some time ago, has destabilized the economy of the village. As a result, almost all business units will be unable to operate. Insufficient awareness of business opportunities using social media, etc. Based on the priority challenges faced by our partners, the first solution offered is a socialization program that creates business opportunities and rebrands the company to make it more attractive. Based on observations of customers from different industries in Kalisat Village. Problems encountered in village businesses include the lack of development and exploitation of various existing business opportunities, the need to support existing human resources to improve the business, and marketing to make it attractive and innovative. There is such a thing as rebranding as an aid. Observation/Interview Socialization/Discussion The potential of the environment is introduced in an easy-to-understand manner using videos, and examples of business opportunities are introduced. We provide knowledge and understanding reading opportunities training for small businesses and creative industries on how to make the most of information technology as part of their business development to compete globally. Companies that need further development can proceed to the rebranding process. Based on the issues faced by partners, a socialization program is implemented as a learning proposition for his MSME actors to show them how to seize the opportunities around them and improve the quality of their products or brand. The socialization and counseling process can be carried out over several sessions to allow people to consistently develop their potential and environment.]]>
<![CDATA[Implementasi Time Driven Activity Based Costing (TDABC) Dalam Penentuan Tarif Rawat Inap Pada Klinik Aisyiyah Asy-Syifa’ Wuluhan Jember ]]>
<![CDATA[Faizaturruhaniah Faizaturruhaniah]]>;
<![CDATA[Norita Citra Yuliarti]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/nms.v1i3.89
<![CDATA[Penelitian ini bertujuan untuk menghitung tarif kamar rawat inap pada klinik pratama Aisyah Asy-Syifa’ Wuluhan dengan menggunakan metode TDABC. Metode TDABC merupakan pengembangan dari metode ABC yang menggunakan waktu untuk menyelesaikan aktivitas sebagai dasar perhitungan biaya. Jenis penelitian ini adalah deskriptif kualitatif. Objek penelitian ini adalah Klinik Aisyiyah Asy-Syifa’ Wuluhan. Pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa metode TDABC dapat digunakan untuk menghitung tarif rawat inap pada Klinik Aisyiyah Asy-Syifa’ Wuluhan. Metode TDABC dapat menghasilkan informasi yang digunakan untuk pengambilan keputusan bagi pihak manajemen klinik dalam mengontrol efisiensi biaya dan efekivitas dalam kegiatan pelayanan jasa rawat inap.]]>
<![CDATA[Peran CSR Dalam Intervensi Inovasi Produk dan Orientasi Pasar Terhadap Kinerja Keuangan UMKM Kabupaten Jember ]]>
<![CDATA[Achmad Hasan Hafidzi]]>;
<![CDATA[Ibna Kamilia Fiel Afroh]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rabin.v7i2.16953
<![CDATA[Latar Belakang: Berdasarkan data DISKOPUMKM tahun 2022 penyumbang terbanyak UMKM di Provinsi Jawa Timur adalah Kabupaten Jember. Namun disisi lain perkembangan UMKM di Kabupaten Jember menimbulkan permasalahan yakni dampak dari limbah kegiatan UMKM. Pelaku UMKM di Kabupaten Jember belum sepenuhnya menyadari bahwa memperhatikan lingkungan sekitar dapat memberikan manfaat terhadap kinerja keuangan UMKM. Selain itu permasalahan terkait dengan ketatnya persaingan UMKM di Kabupaten Jember, pelaku UMKM dituntut harus kreatif dalam berinovasi serta mampu menciptakan orientasi pasar yang lebih luas.Tujuan: Mengetahui peran CSR dalam intervensi inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM Kabupaten Jember.Metode Penelitian: Penelitian ini merupakan penelitian eksplanatori (explanatory research). Populasi yang digunakan pada penelitian ini adalah keseluruhan pelaku UMKM di Kabupaten Jember dan sampel 300 responden. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM).Hasil Penelitian: Hasil penelitian didapatkan bahwa inovasi produk dan orientasi pasar berpengaruh secara langsung terhadap CSR dan kinerja keuangan. Selain itu CSR berpengaruh positif terhadap kinerja keuangan UMKN. Terakhir, CSR memiliki peran sebagai partial mediation terhadap hubungan inovasi produk dan orientasi pasar terhadap kinerja keuangan UMKM.Keterbatasan Penelitian: Kecilnya scope pengambilan sampel merupakan keterbatasan dari penelitian ini, karena hanya dalam ruang lingkup UMKM yang ada di Kabupaten Jember.Keaslian/Novelty Penelitian: peran intervensi CSR yang diterapkan UMKM di Kabupaten Jember sebagai salah satu upaya dalam menjaga keberlangsungan UMKM di Kabupaten Jember.]]>
<![CDATA[Penerapan Biaya Kualitas dalam Meningkatkan Profitabilitas pada A&B Cake& Bakery di Kabupaten Banyuwangi ]]>
<![CDATA[Nabila Agustina Rais]]>;
<![CDATA[Yulinartati Yulinartati]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/budgeting.v3i1.2616
<![CDATA[Good product quality can support the sustainability of a business. So there are quality costs for the company in providing good quality to consumers so that they do not switch to competitors. Quality costs can increase profits if there are cost suppressors and proper cost utilization. The aim of this research is to apply quality costs to A&B Cake & Bakery to determine the role of quality costs in increasing profitability. The method used is descriptive qualitative. The research results show that control costs (prevention costs) are lower than failure costs (internal failure costs and external failure costs), but this does not affect the company in the short term because the sales side is high so it helps in obtaining profits but is not yet maximized. This is not good for the company in the long term because it can affect the company's development. To achieve maximum profits, managers must change the company's strategy. Such as utilizing costs by adding appraisal costs, this is very necessary for companies due to the large number of defective products, if these costs are added then failure costs will decrease and the company can achieve its goal, namely achieving maximum profits. Keywords: Cost of Quality, Profitability]]>
<![CDATA[Sosialisasi Cara Menciptakan Peluang Usaha dan Rebranding pada UMKM Kecamatan Kalisat ]]>
<![CDATA[Ibna Kamilia Fiel Afroh]]>;
<![CDATA[Achmad Hasan Hafidzi]]>;
<![CDATA[Nesca Aurelia]]>;
<![CDATA[Della Vera Andiny]]>
<![CDATA[ Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh ]]>
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DOI: 10.35870/jpni.v4i1.113
<![CDATA[A village-owned enterprise is a local business institution managed by the village government and has a legal entity. The impact of Covid-19, which appeared some time ago, has destabilized the economy of the village. As a result, almost all business units will be unable to operate. Insufficient awareness of business opportunities using social media, etc. Based on the priority challenges faced by our partners, the first solution offered is a socialization program that creates business opportunities and rebrands the company to make it more attractive. Based on observations of customers from different industries in Kalisat Village. Problems encountered in village businesses include the lack of development and exploitation of various existing business opportunities, the need to support existing human resources to improve the business, and marketing to make it attractive and innovative. There is such a thing as rebranding as an aid. Observation/Interview Socialization/Discussion The potential of the environment is introduced in an easy-to-understand manner using videos, and examples of business opportunities are introduced. We provide knowledge and understanding reading opportunities training for small businesses and creative industries on how to make the most of information technology as part of their business development to compete globally. Companies that need further development can proceed to the rebranding process. Based on the issues faced by partners, a socialization program is implemented as a learning proposition for his MSME actors to show them how to seize the opportunities around them and improve the quality of their products or brand. The socialization and counseling process can be carried out over several sessions to allow people to consistently develop their potential and environment.]]>
<![CDATA[The Influence of Using Accounting Information Systems and ECommerce on Entrepreneurial Decision Making : (Case Study of Accounting Students throughout Jember Regency) ]]>
<![CDATA[Nindi Kumala Dewi]]>;
<![CDATA[Rendy Mirwan Aspirandi]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i01.701
<![CDATA[This research was conducted with the aim of testing the influence of Accounting Information Systems and E-Commerce on entrepreneurial decision making among accounting students throughout Jember Regency. The population in this research is active Bachelor of Accounting students who have taken courses in accounting information systems and entrepreneurship, specifically for the class of 2020, at Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember, and Mandala Institute of Technology and Science Jember. The total population is 424 students. The sample selection technique uses Slovin's formula, with a sample size of 80 students in four universities. Data collection used primary data through distributing questionnaires online which obtained data from each university with the number of Muhammadiyah University Jember 13 students, University of Jember 25 students, UIN KHAS Jember 30 students, and ITS Mandala Jember 12 students. This research method uses quantitative methods with data testing carried out using SPSS version 27. The results of this research show that the accounting information system has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency and e-commerce has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency.]]>
<![CDATA[Analysis of Determining Cost of Production in the Sangkar Perkutut UD Galery Sangkar Mas in Dawuhan Mangli Village, Sukowono Subdistrict, Jember Regency ]]>
<![CDATA[Muhammad Wahyu Lailur Rohman]]>;
<![CDATA[Yulinartati Yulinartati]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.981
<![CDATA[A company is an organization that operates with the aim of generating profits, by selling products (goods and/or services) to its customers. The cost of production is all costs related to the product or goods obtained, in which there are elements of product costs in the form of raw material costs, direct labor costs, and factory overhead costs. The selling price is the amount of compensation (money or goods) required to obtain a combination of goods or services. The method used is qualitative data and quantitative data. Calculation of the cost of production using the variable costing method. Calculation of Turtledove Cage Gallery UD. Sangkar Mas is the highest for 250 bird cages are the cost of production in January 2024.]]>
<![CDATA[Preparation of Financial Statements in Accordance with SAK EMKM in the UD Restu Jaya Cracker Business, Puger District, Jember Regency ]]>
<![CDATA[Atika Puspita Sari]]>;
<![CDATA[Yulinartati Yulinartati]]>;
<![CDATA[Ibna Kamilia Fiel Afroh]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i02.1088
<![CDATA[This study aims to analyze the application of financial accounting standards for micro, small and medium entities (SAK EMKM) at UD Restu Jaya Puger. This research was conducted on MSMEs engaged in production, namely cracker production. This research uses a qualitative method with a type of descriptive approach. This research was carried out by obtaining data through observation, interviews and documentation. The results of this study show that UD Restu Jaya in its financial records is still manual and simple, because the owner has not understood how to prepare financial statements in accordance with SAK EMKM and there has been no socialization received related to the SAK EMKM that has been determined. This research is expected to provide information for MSME owners in implementing financial statements in accordance with SAK EMKM.]]>
<![CDATA[Analysis of The Factors That Influence Auditor Switching in Bank Companies Listed on The Indonesian Stock Exchange in 2017-2021 ]]>
<![CDATA[Ubaidillah Perdana Putra]]>;
<![CDATA[Arik Susbiyani]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsjee.v2i01.540
<![CDATA[Auditor switching is a change of KAP or auditor made by the company for a reason or there are certain factors from the company and from the auditor itself. Auditor Switching in Indonesia is one of the regulations required by the Indonesian government as an effort to maintain auditor independence. This study aims to analyse the effect of audit opinion, institutional ownership, management change, and financial distress on auditor switching. The results of this study reveal several important findings. First, Audit Opinion has an insignificant influence on auditor switching this is because in general the sample of banking companies mostly get an unqualified opinion. Second, Institutional Ownership has an insignificant influence on auditor switching because the high proportion of institutional ownership in a banking company does not guarantee auditor switching. Third, Management Change has a significant influence on auditor switching because management wants a KAP that can meet management's needs in managing the company. Finally, Financial Distress has a significant influence on auditor switching because when a company experiences financial distress, the company will make a change of KAP. The potential bankruptcy experienced by the company causes company management to try to prevent bankruptcy which results in liquidation.]]>
<![CDATA[Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung ]]>
<![CDATA[Riyatul Hasanah]]>;
<![CDATA[Ari Sita Nastiti]]>;
<![CDATA[Ibna Kamelia Fiel Afroh]]>
<![CDATA[ West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v2i03.1258
<![CDATA[The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.]]>
