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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Jawoto Nusantoro
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Analisis Penetapan Harga Jual Menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing Amelia Putri, Intan; Febri Darmayanti, Elmira; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10407

Abstract

This study aims to determine the pricing method used and to determine the differences in production cost calculations according to Bhista Bakery MSMEs with production cost calculations using the CostPlus Pricing method with a Full Costing Approach. The method used in this study is descriptive with a qualitative approach. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis techniques used include calculating production costs, calculating selling prices, and decision making. The results of this study indicate that there are differences between the calculation of production costs and selling price determination according to Bhista Bakery MSMEs with calculations using the CostPlus Pricing method with a Full Costing approach. In determining the selling price of its products, Bhista Bakery MSMEs lower than using the CostPlus Pricing method with a Full Costing Approach
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PLN (PERSERO) Jelita, Dinda; Nusantoro, Jawoto; Retnaning Rahayu, Sri
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10540

Abstract

This final project discusses the financial performance of PT PLN (Persero). This study aims to determine the financial performance of PT PLN (Persero) for the 2019-2023 period. This type of research is descriptive qualitative. The data collection technique used in this study is documentation. The data obtained by the author were analyzed using financial ratio analysis techniques so that conclusions can be drawn to answer the problems of this study. The results of this study indicate that the liquidity ratio using the Cash Ratio and Current Ratio from 2019 to 2023 can be said to be the financial condition of PT PLN (Persero) in a bad or illiquid condition, meaning that the company cannot meet its obligations to pay its short-term debts. The profitability ratio using ROA and ROE from 2019 to 2023 tends to increase but is still below the standard of good ROA and ROE values. Thus, the company's financial performance is inefficient, meaning that the company is not effective in using total assets and capital (equity) to obtain optimal profit. Solvency Ratio using DAR and DER from 2019 to 2023 can be said that financial performance is in a fairly good condition because it is still below the standard of good DAR and DER values. This shows that the smaller the percentage produced, the healthier the finances of a company.
THE RELATIONSHIP AMONG MANAGERIAL CAPABILITY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, AND EMPLOYEE PERFORMANCE: MEDIATION EFFECTS OF ORGANIZATIONAL CULTURE Suharto, Suharto; Nusantoro, Jawoto
Journal of Community Research and Service Vol. 2 No. 1: January 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i1.9890

Abstract

AbstractThis study aims to determine the direct effects of managerial skills, organizational citizenship behavior and organizational culture on employee performance. The method used bothered survey method as well as primary data. The fluctuating productivity of MSME is largely due to the relatively high various performance of the employee, and it can disrupt the stability of small businesses as the starting point of this research. The sampling namely with used bothered forcible entry sampling. Chaired by the manifest variables used Likert scale installation design to 160 talk shows us the respondents at MSME in Lampung Province. Testing requirements analysis included lilliefors test normality, homogeneity test, linearity test and regression yew. The data bothered analyzed using structural equation model, namely structural equation modeling. The research results find that managerial ability provides direct effects on organizational culture, organizational citizenship behavior provides direct effects on organizational culture, managerial ability does not provide direct effects on employee performance, organizational citizenship behavior provides direct effects on employee performance and organizational culture provides direct effects on employee performance.Keywords: Managerial Capability, Organizational Citizenship Behavior, Organizational Culture, Employee Performance.
PENDAMPINGAN MANAJEMEN PRODUKSI DAN BRANDING PRODUK USAHA UMKM TELOGO WUNGU DESA SUMBER GEDE LAMPUNG TIMUR Darmayanti, Elmira Febri; Nusantoro, Jawoto; Kurniawan, Angga; Wahyuningrum, Aprilia; Anwar, Khairil
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4520

Abstract

Program ini bertujuan memberikan pemahaman dan kesadaran tentang pentingnya manajemen produksil agar UMKM Telogo Wungu dapat meningkatkan kapasitas produksinya secara berkala, dan meningkatkan branding produk UMKM Telogo Wungu sehingga dapat mejangkau seluruh pasar, baik nasional maupun internasional. Kegiatan melibatkan 15 anggota Kelompok Wanita Tani, dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Dua pelatihan diselenggarakan: pertama tentang manajemen produksi dan desain kemasan, kedua tentang pemasaran digital dan branding. Teknologi produksi ditingkatkan melalui inovasi berupa mesin produksi, sementara pemasaran dioptimalkan melalui website dan media sosial. Hasil menunjukkan peningkatan kapasitas produksi sebesar 187%, pengetahuan manajemen produksi naik 41,67%, 40% peserta dapat mendesain kemasan, dan pengetahuan pemasaran digital meningkat 36%. Website dan media sosial berhasil memperluas jangkauan bisnis, termasuk tampilnya profil di halaman pertama Google. Program ini memberikan dampak positif bagi pengembangan UMKM dan mendukung pencapaian SDGs terkait terkait kemiskinan, pekerjaan layak, dan pertumbuhan ekonomi.
ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN FVA (FINANCIAL VALUE ADDED) PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Kholifah, Siti; Nusantoro, Jawoto; Darmayanti, Elmira Febri
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2740

Abstract

This study aims to analyze the financial performance of Sharia banking institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This research employs a descriptive quantitative approach. The data used are secondary data collected through documentation techniques. The secondary data were obtained from the financial reports of Sharia banks listed on the IDX, accessed via the official IDX website at www.idx.co.id. This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance.
Peningkatan Kemandirian dan Pendapatan KWT Lestari melalui Diversifikasi Produk dan Pengembangan Kebun Agro-Edu Wisata Organik Rosid, Andiana; Nusantoro, Jawoto; Sari, Yuni Elmita
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4847

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengatasi berbagai permasalahan yang dihadapi oleh Kelompok Wanita Tani (KWT) Lestari di Kampung Pujo Basuki, Lampung Tengah. Permasalahan utama yang dihadapi oleh KWT Lestari mencakup pemasaran hasil kebun yang belum optimal, ketergantungan pada penggunaan pupuk kimia, dan terbatasnya diversifikasi produk. Solusi yang diberikan mencakup pelatihan dalam pembuatan pupuk organik, pengolahan hasil kebun menjadi produk olahan bernilai tambah seperti keripik sayuran dan cendol bunga telang, serta pengembangan kebun agro-edu wisata berbasis pertanian organik. Dengan penerapan teknologi, pelatihan, dan pendampingan, KWT Lestari berhasil memproduksi produk olahan yang lebih berkualitas dan dipasarkan dengan menggunakan kemasan yang menarik. Salah satu pencapaian signifikan adalah terbentuknya kebun agro-eduwisata organik yang tidak hanya meningkatkan pengetahuan masyarakat tentang pertanian organik, tetapi juga berfungsi sebagai sumber pendapatan tambahan melalui kunjungan wisata edukasi. Program ini juga berfokus pada pengembangan kemampuan pemasaran digital anggota KWT, yang memungkinkan mereka memperluas pasar produk mereka. Dampak dari program ini adalah peningkatan pendapatan anggota KWT dan keberlanjutan usaha berbasis pertanian organik yang ramah lingkungan.
Strategi Pengembangan Usaha Home Industri Sangkar Burung Di Kecamatan Bumiratu Lampung Tengah (Studi Kasus Sangkar Burung Afta) Billa Fajar Kurnia; Jawoto Nusantoro; Deny Edy Widodo
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i3.5375

Abstract

A business can be developed by implementing certain strategies so that it can optimize its income. The aim of this research is to find out the internal factors of business development, find out the external factors of business development and find out the strategies that can be used to develop the afta bird cage home industry business in Bumiratu Nuban. This research applies qualitative research methods by analyzing business development strategies in the form of bird cages in the Afta bird cage home industry in Bumiratu Nuban District, Central Lampung. In collecting research data, three sources were involved who were owners of the Afta bird cage home industry and their employees. Data was obtained by conducting interviews and distributing questionnaires to determine the weight and rating on aspects of the company's internal and external factors. Data analysis in this research uses SWOT analysis which consists of Strengths, Weaknesses, Opportunities and Threats. The research results state that the S-O Strategy: (1) Maintaining product quality with quality raw materials, (2) Creating products with attractive designs, and (3) Making products using technology/machines. W-O Strategy: 1) Increasing and strengthening the marketing network, 2) Increasing capital so that it can recruit employees. 3) With adequate employees, you can meet consumer demand in large numbers. S-T Strategy: 1) Design attractive products that are no less than factory products, 2) Maintain quality products, 3) Make cages according to consumer tastes W-T Strategy: 1) Recruit employees who have creativity to meet consumer tastes, 2) Increasing promotions to attract buyers' interest.
Faktor-Faktor Yang Mempengaruhi Produktivitas Usaha (Studi Kasus Usaha Budidaya Ikan Lele di Kecamatan Batanghari Lampung Timur) M. Kelvin Setya Wijaya; Sugeng; Jawoto Nusantoro
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i3.8594

Abstract

This study aims to analyze the factors that affect the productivity of catfish farming businessin Batanghari District, East Lampung. The main focus of this research is feed quality,environmental management, and seed quality. The method used is a quantitative approachwith data collection through interviews and direct observation at the business site. The resultsof the analysis show that feed quality has a significant positive influence on productivity. Inaddition, good environmental management has also been proven to contribute to increasingcatfish productivity. Seed quality also plays an important role in the success of cultivation.Simultaneously, these three variables have a significant influence on the productivity of thecatfish farming business. The results of this study are expected to provide input for farmersand policy makers to increase catfish cultifation yields sustainably
PENINGKATAN EKONOMI MASYARAKAT MELALUI PELATIHAN BRANDING DAN DIGITAL MARKETING PRODUK KULINER UMKM DESA BANJARREJO KECAMATAN BATANGHARI LAMPUNG TIMUR Darmayanti, Elmira Febri; Nusantoro, Jawoto; Kurniawan, Angga; Wahyuningrum, Aprilia; Salsabila, Melisa
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.5016

Abstract

Program ini bertujuan memberikan pemahaman dan kesadaran tentang pentingnya branding dan digital marketing agar UMKM di Desa Banjarrejo dapat meningkatkan omset penjualannya secara berkala, dan meningkatkan branding melalui digitalisasi marketing produk, sehingga dapat mejangkau seluruh pasar, baik nasional maupun internasional. Kegiatan ini melibatkan 25 anggota Kelompok Program Kerja PKK II (Pokja PKK II), dengan menggunakan metode observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Dua pelatihan diselenggarakan: pertama tentang branding produk untuk UMKM dan Start Up, kedua tentang pemasaran digital. Teknologi branding dan digital dioptimalkan melalui website, e-commerce, dan media sosial. Hasil menunjukkan bahwa pelatihan branding produk menghasilkan peningkatan rata-rata pemahaman sebesar 41,67%, dan 40% peserta berhasil mengembangkan desain brand. Pelatihan digital marketing menghasilkan peningkatan pengetahuan sebesar 36%. Website, e-commerce, dan media sosial berhasil memperluas jangkauan bisnis, termasuk tampilnya profil di halaman pertama Google. Program ini memberikan dampak positif bagi pengembangan UMKM dan mendukung pencapaian SDGs terkait terkait kemiskinan, pekerjaan layak, dan pertumbuhan ekonomi.
Peningkatan Kemandirian dan Pendapatan KWT Lestari melalui Diversifikasi Produk dan Pengembangan Kebun Agro-Edu Wisata Organik Andiana Rosid; Jawoto Nusantoro; Yuni Elmita Sari
SINAR SANG SURYA Vol 10 No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4847

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengatasi berbagai permasalahan yang dihadapi oleh Kelompok Wanita Tani (KWT) Lestari di Kampung Pujo Basuki, Lampung Tengah. Permasalahan utama yang dihadapi oleh KWT Lestari mencakup pemasaran hasil kebun yang belum optimal, ketergantungan pada penggunaan pupuk kimia, dan terbatasnya diversifikasi produk. Solusi yang diberikan mencakup pelatihan dalam pembuatan pupuk organik, pengolahan hasil kebun menjadi produk olahan bernilai tambah seperti keripik sayuran dan cendol bunga telang, serta pengembangan kebun agro-edu wisata berbasis pertanian organik. Dengan penerapan teknologi, pelatihan, dan pendampingan, KWT Lestari berhasil memproduksi produk olahan yang lebih berkualitas dan dipasarkan dengan menggunakan kemasan yang menarik. Salah satu pencapaian signifikan adalah terbentuknya kebun agro-eduwisata organik yang tidak hanya meningkatkan pengetahuan masyarakat tentang pertanian organik, tetapi juga berfungsi sebagai sumber pendapatan tambahan melalui kunjungan wisata edukasi. Program ini juga berfokus pada pengembangan kemampuan pemasaran digital anggota KWT, yang memungkinkan mereka memperluas pasar produk mereka. Dampak dari program ini adalah peningkatan pendapatan anggota KWT dan keberlanjutan usaha berbasis pertanian organik yang ramah lingkungan.
Co-Authors Adellia Amanda Ago Rival Pramono Agung Nugraha, Dhea Mulya Agung Pangestu, Putra Agustina, Rizka Albhi Bhimantara Putra Ali, Karnila Ambar Almareta Amelia Putri, Intan Ammi Nadira, Daffa Aqila Andina Pramesti Awalia Andrianingsih, Retno Eka Angga Kurniawan Anida Maryana Anisa Viatri Dewi Aprilia Wahyuningrum Ardiansyah Japlani, Ardiansyah Asmarani, Hermanda awalia, andina pramesti Ayu Yuliana Billa Fajar Kurnia Danu Harianto, Hasyim Darmayanti, E Febri Darmayanti, Elmira Febri David Setiawan Dea Prastika, Merri Deny Edy Widodo Dewantara, Andika Dewi Setiyaningsih Dewi, Anisa Viatri Ela Noviana Elis Istanti Elsananda, Dhea Alvira Ely Regina Erna Sari, Erna Erra Yunikasari Ery Baskoro, Ery Evi Wahyuni, Evi Fabella Budi , Ajeng Febri Darmayanti, Elmira Fika Ramadhini Fitriyaningsih, Nur Gustin Padwa Sari Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Happy Chandra Ines Monica Rani Iqfiyansyah, Rizal Istanti, Elis Japlani, Ardiansayh Jasnika, Fiona Jelita, Dinda Khairil Anwar Khairil Anwar Klara Sinta, Shela Legowo Wati, Tri Lelawati, Nina Lita Anjani M. Kelvin Setya Wijaya Marlena Sari , Devi Ayu Melisa Salsabila Muhammad Ridho Al Amin Mutiara Santika, Desta Natasa, Agnes Nedi Hendri Nedi Hendri, Nedi Novita, Eka Nugraheni, Septiana Ayu Palupi, Pratiwi Esti Pertiwi, Kinanti Eka Peti Mei Andari Pita Rahmawati Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Pratiwi Puji Lestari Puji Anggraini Puji Astuti, Fitria Dewi Putri, Pramesella Rahmadanti, Silvi Wahyu Rahmawati, Pita Rendi Fedias Saputra Rendy Kurniawan Retnaning Rahayu, sri Retno Ambarwati Rina Anggraeni, Rina Riza Eka Prastiwi Rosid, Andiana Rosmalinda, Lica RR. Ella Evrita Hestiandari Ruswanti, Lilis Salsabila, Melisa Sari, Adetia Novita Sari, Titik Ratna Sari, Yuni Elmita Selvia Selvia Septiani, Ana Septiani, Siti Sheren Viera Suryadi Sholaiha, Khusnatul Sintia Sahna Sari Febriani Siswoyo, Slamet Tedy Siti Kholifah SITI KHOLIFAH Siti Kholifah, Ulfi Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Suci, Desi Permoni Sugeng Suharto Suharto Suyanto Suyanto Syah Husin, Leoni Safira Ulkaromah, Anisa Valencia Aviliani, Imelda Wahyuningrum, Aprilia Wardhana, Happy Chandra Yateno Yateno Yolanda, Irsa Yulita Zanaria, Yulita Yuni Elmita Sari