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All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Abdimas Sangkabira Proceeding Maritime Business Management Conference
Tri Hanani
Universitas Mataram
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENDAMPINGAN PENGGUNAAN MENDELEY PADA MAHASISWA SEMESTER AKHIR FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Paradisa Sukma; Novia Rizky; Tri Hanani; Victoria K. Priyambodo; Rini Ridhawati; Tusta C.I.T Prasedya
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i1.323

Abstract

Perguruan tinggi merupakan salah satu Lembaga Pendidikan yang mewajibakan penulisan karya ilmiah sebagai syarat kelulusan. Karya ilmiah perlu disusun berdasarkan kaidah yang berlaku. Penulisan karya ilmiah perlu memperhatikan sistematika penulisan, termasuk penggunaan kutipan dan daftar pustaka. Oleh karena itu, cara penulisan sitasi dan daftar pustaka perlu diperhatikan dan diterapkan dengan tepat. Diharapkan dengan adanya pendampingan ini, mahasiswa berkesempatan untuk memanfaatkan program aplikasi Mendeley dengan mengutip sumber-sumber yang digunakan selama proses penulisan karya ilmiah
The Development of Types and Measurement of Banking Risk: A Literature Review Tri Hanani
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.194

Abstract

Banking is one of the vital industries of every country. Healthy banking supports the stability of a country's economy so banking risks are crucial to be analyzed. The purpose of this article is to identify banking risk and its measurement as well as to explore the comparison of theories and empirical studies of risk in large and small banks. This article was compiled using the literature review method from several studies related to bank risk and its measurement published in the period 1997 to 2020. This study shows that banking risk is currently divided into eight types, namely: credit risk, market risk, liquidity risk, operational risk, compliance risk, legal risk, reputation risk, and strategic risk. Several theories developed in the banking sector include the unstable banking hypothesis, the too-big-to-fail hypothesis, the agency cost hypothesis, and the small bank advantage hypothesis.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN ACTIVITY BASED COSTING (ABC) GUNA PENENTUAN HARGA JUAL TELUR PUYUH Ismi Febriani; Herlina Pusparini; Isnawati Isnawati; Tri Hanani
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3280

Abstract

This study aimed to compare the cost of commodities produced through the use of activity-based costing versus full costing techniques. One of the micro, small, and medium-sized businesses involved in organic quail egg farming is Organik Quail Farm. Organik Quail Farm has never used the whole costing approach, often known as ABC, to determine the cost of commodities produced since its founding. This study, which compares an explanatory study with a comparison study, is descriptive quantitative research. Three methods are utilized to acquire data: documentation, interviews, and observation. The study's findings show that employing the ABC technique of calculation resultsed in greater production costs than complete costing method calculation. Production costs using the complete costing technique come to Rp. 26,940,908. With 1260 trays produced in a single production utilizing the complete costing approach, the production cost is Rp. 26,940,908; this works out to Rp. 21,328 per tray. In contrast, the activity-based costing method yields production costs of Rp. 26.409.281 for a single production cycle that produces 1260 trays; this method's cost of production is Rp. 20,960 per tray. The cost of items produced per tray employing this method is Rp 20,960. One manufacturing cycle produces 1260 trays. The results obtained using the comprehensive costing approach are Rp 422 larger than those obtained with the activity-based costing method, which is 0.019% smaller.
Co-Authors Ismi Febriani Isnawati, Isnawati Novia Rizky Paradisa Sukma Pusparini, Herlina Rini Ridhawati Tusta C.I.T Prasedya Victoria K. Priyambodo