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JAVA SENA (Makanan Ringan) Desa Mandirejo Merakurak Diah Rachmawati Novida; Rokhadi Rokhadi; Hariyanti Hariyanti; Heri Tugas Setyawati; Sukistanto Sukistanto; L Happy Amira S
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 4 No. 1 (2025): Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v4i1.1809

Abstract

In the implementation of this KKN, students as activity organizers are required to find problems and potentials that exist in the community. Then, with the abilities they have, students are required to prepare a work program that is able to provide solutions or solve problems and raise potential according to their field of knowledge. Pangklangan Hamlet, Mandirejo Village, Merak Urak District is the location designated as the location for the Independent KKN of the Muhammadiyah Tuban College of Economics for the 2022-2023 Academic Year.
The Influence of Management Accounting Systems, Decentralization, Budgets and Environmental Uncertainty on Manager Performance In the Pharmaceutical Industry in Surabaya Hariyanti Hariyanti
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i2.1819

Abstract

The research conducted by the author is a replication study of research conducted by Purba in 1998 with the same title, namely the influence of management accounting systems, decentralization, budgets and environmental uncertainty on manager performance, but with different objects. The research carried out by Purba took as an object an insurance company in the Surabaya municipal area, while the research that the author put forward in this thesis took as an object the pharmaceutical industry in Surabaya. The author wants to know how much difference there is when using different research objects. Several managers are needed by a relatively large organization or company to carry out some of the tasks of top managers. This is necessary because top managers cannot possibly carry out management and supervision of all company activities as a whole. Therefore, there will be a delegation of authority from top managers to middle level managers or lower level managers.
Payroll Accounting System For Motorcycle Dealers Honda Ramayana In Surabaya Hariyanti Hariyanti
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.204

Abstract

The success of a company is not only measured by the company's ability to raise funds. The development performance of a company is influenced by several factors, including: natural resources, capital resources, technological resources, facilities and infrastructure resources and human resources. Among the resources above, human resources have a dual function, namely as object resources that are managed, on the other hand as subjects who manage and control all other resources to realize the goals that have been set in each economic activity. Human resources who work in the company receive income in the form of salaries. Salary is one of the important things for every employee who works in a company, because with the salary earned, a person can fulfill their daily needs. Apart from that, salary is an important element that can influence employee performance, because salary is a tool to meet various employee needs, so that with the salary given employees will be motivated to work harder.
Perhitungan Harga Pokok Penjualan Pada UD. Berkah Abadi Kedungpring Lamongan Hariyanti Hariyanti; Didik Hermawan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.1875

Abstract

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.
Peran Kelembagaan Kelompok Wanita Tani dalam Peningkatan Kapasitas dan Usaha Pertanian Berbasis Lokal Edi Usman; Ristiyanti Ahmadul Marunta; Andi Sri Wahyuni Nur; Hariyanti Hariyanti; Sudirman Asis; Bakri Bakri; Muh Ade Ilham Saputra
Jurnal Riset Rumpun Ilmu Tanaman Vol. 4 No. 2 (2025): Oktober : JURRIT: Jurnal Riset Rumpun Ilmu Tanaman
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrit.v4i2.7998

Abstract

This study aims to analyze the institutional effectiveness of Women Farmers Groups (Kelompok Wanita Tani/KWT) in enhancing members’ capacity and their role in agricultural enterprise development in Puulemo Village, Kolaka Regency. A descriptive qualitative approach was employed, with data collected through field observations, in-depth interviews with KWT leaders and members, and a review of relevant secondary data. Data were analyzed inductively through data reduction, data display, and thematic conclusion drawing.The findings indicate that the institutional effectiveness of the KWT is categorized as moderately effective, as reflected in a clear organizational structure, relatively high member participation, and the implementation of various capacity-building activities, including organic fertilizer production, horticultural cultivation, local food processing, and basic marketing practices. These activities have positively contributed to improving members’ knowledge, skills, and economic independence. However, institutional effectiveness has not been fully optimized due to limited post-training assistance, low digital literacy, and inadequate utilization of information technology for business development and product marketing.Furthermore, the KWT plays a strategic role in agricultural enterprise development through production activities, value-added processing, and local-scale marketing, which contribute to increasing household income. This study highlights the importance of strengthening institutional capacity, improving human resources, and optimizing the use of information technology and digital marketing to enhance the sustainability of KWT as a driver of rural women’s economic empowerment and local food security.