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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Akuntansi
Tan Ming Kuang
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Economics, Econometrics & Finance

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SUPPORTING ACTIVITIES DALAM SUPPLY CHAIN MANAGEMENT: SUATU LANGKAH AWAL PADA BUMDes RANCABANGO, KECAMATAN TAROGONG KALER, KABUPATEN GARUT . Sumarsono; I Nyoman Agus Wijaya; Santy Setiawan; . Joni; Maria Natalia; Tan Ming Kuang; Herman Kambono; Yuliana Gunawan; Meyliana Meyliana; Lyvia Manuela Sandra
Jurnal Dinamika Pengabdian (JDP) Vol. 7 No. 1 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 7 NO. 1 OKTOBER 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v7i1.13230

Abstract

Pengabdian masyarakat yang dilakukan oleh Program Studi Magister Akuntansi Universitas Kristen Maranatha ini bertujuan untuk melanjutkan program pendampingan dalam rangka mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Rancabango, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat. Khususnya pada tahun 2021 ini, fokus pendampingan BUMDes dilakukan melalui aktivitas mendesain supply chain management untuk mendistribusikan produk unggulan desa-desa di kota Garut yang rencananya akan didistribusikan ke pihak end-user, termasuk di kota Bandung. Aktivitas desain supply chain ini akan mendorong terbentuknya value chain yang berguna untuk mengidentifikasikan kegiatan utama dalam menciptakan nilai kepada pelanggan dan kegiatan dukungan yang terkait.  Selanjutnya, penciptaan nilai ini memungkinkan struktur biaya dapat dikelola dengan baik untuk menawarkan kemampuan harga yang kompetitif. Selain itu, fungsi atau unsur dalam value chain juga dapat meningkatkan diferensiasi dalam mendukung penetapan harga jual yang lebih tinggi. Melalui program pendampingan ini diharapkan dapat memperkuat kontribusi BUMDES Rancabango bagi penduduk desa. Kata kunci: BUMDes Rancabango, program pendampingan, value chain.   ABSTRACT This community service implemented by the Master of Accountancy program of Maranatha Christian University concentrates to resume the mentoring program in order to develop the potential of Village-Owned Enterprises (BUMDes) in Rancabango Village, Tarogong Kaler District, Garut Regency, West Java. Specifically in year 2021, the plan of assisting BUMDes is to design supply chain management activities in order to distribute superior products to villages in the city of Garut which are arranged to be distributed to end-users, including in the city of Bandung. This supply chain design activity will encourage the formation of a value chain which is useful for identifying key activities in creating value to customers and related-support activities. Furthermore, this value creation allows the cost structure to be properly managed to offer competitive pricing capabilities. In addition, functions or elements in the value chain can also increase differentiation in support of higher selling prices. Through this mentoring program, it is hoped that the contribution of BUMDES Rancabango to the villagers is strenghtened. Keywords: BUMDes Rancabango, mentoring program, value chain.
Analisis Perkembangan Riset Akuntansi Keperilakuan Studi Pada Jurnal Behavioral Research In Accounting (1998-2003) Tan Ming Kuang; Se Tin
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.364

Abstract

This research aims to analyze growth direction of research in journal of BRIA period 1998-2003. Growth analysis is done at topic / article content, research method, and research subject used by writer of article of BRIA 1998-2003. Topic /article content is classified using taxonomy of Birnberg and Shield (1989) which have been modified by Meyer and Rigsby (2001). Technics of descriptive analysis were used to analyze data. The results show that the most frequent topics written in BRIA as long as 1998-2003 is Accounting Information Processing, Auditing, and Managerial Control. Most research method used are experiment (29 articles) and survey/questionaire/interview (21 articles). Type of subject most often used is accountant /auditor and student S-1. As a whole, this result not far differ from result of research of Meyer and Rigsby (2001). Thereby, until 14 year publication of BRIA, there are not growth mean in the case of topic, method, and used research subject. This results show that we still have opportunities of doing new research in order to development of behavioral accountancy science. Keywords: growth direction of research, BRIA 1998-2003.
Co-Authors . Joni . Sumarsono Herman Kambono I Nyoman Agus Wijaya Lyvia Manuela Sandra Maria Natalia Meyliana Meyliana Santy Setiawan Se Tin Yuliana Gunawan