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ALLOCATION OF COLLECTIVE PRODUCT COSTS USING THE MARKET PRICE METHOD Firda Zulfa Fahriani
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.93

Purpose – The research to calculate joint cost allocation aims to calculate the cost of goods and determine inventory for external reporting purposes. Design/methodology/approach – A method of the market price using described in the data. Data sources used in a study is using the secondary data that is a source of research conducted by researchers indirectly through the intermediary ( obtained and recorded by other parties )the one that was already there. Findings – Based on the findings and discussion in the preceding chapter, it is feasible to conclude that joint products are the number of products created and sold at the same time that have the same amount or selling value but are not considered the main product or by-product. A fee will almost certainly be charged for processing a product. Research limitations/implications – The application of the market price approach in allocating the cost of joint products results in the cost of production of each product is lower than the market value of each product that has been estimated, according to the calculations. Originality/value – Because the selling price or market value can reflect the number of expenses incurred, the market price approach is frequently referred to as the most acceptable and appropriate method. It makes further on a theory in a particular science. Keywords: Joint Cost, Market Price, Joint Product Paper type: Literature Study

Implementasi Akad Wa’d Dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 111 Firda Zulfa Fahriani
WADIAH Vol. 6 No. 2 (2022): Wadiah : Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v6i2.241

Wa'd atau janji diartikan sebagai janji dari seseorang atau satu pihak untuk melakukan sesuatu yang benar (atau tidak melakukan sesuatu yang menyalahi syariah) kepada pihak lain di masa yang akan datang. Wa’d merupakan janji antara satu pihak kepada pihak lainnya dimana pihak yang diberi janji tidak memikul kewajiban apa-apa terhadap pihak lainnya. Hal ini memberikan isyarat bahwa, wa’d memiliki perbedaan dari segi implikasi hukum semenjak tercapainya kesepakatan. Wa'd dalam tataran implementasinya banyak dipraktekkan dalam beberapa produk pada lembaga keuangan syariah diantaranya Ijarah, Ijarah Muntahiyya Bittamlik, Syirkah Mutanaqishah, Murabahah dengan Pesanan, Sukuk, Wakalah, dan Foreign Exchange. Hal ini juga berpedoman pada fatwa-fatwa yang dikeluarkan oleh DSN-MUI dan juga dalam PSAK 111 yang dikeluarkan oleh Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesia. Kata kunci: Wa’d, Janji, PSAK 111

Pengaruh Akuntabilitas, Transparansi Dan Responsivitas Terhadap Kualitas Laporan Keuangan Kecamatan Tulungagung Kabupaten Tulungagung Violinda Dhina Widaningrum; Firda Zulfa Fahriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5899

This study aims to determine the effect of accountability, transparency and responsiveness on the quality of financial reports in Tulungagung. In this study, primary data collected by using Google form and quantitativeemethods. The populationsin this study were villagesadministrative officer throughout the Tulungagung. By calculating the Slovin formula, it generates 69 samples of individual respondent. With a significance of 0.684 and tcount of 0.409, the findings show that partially the accountability variable has no effect and is not significant on the quality of financial statements. Partially, transparency affects the quality of financial reports and significantly influences it with a significance of 0.000 and tcount of 5.589. With a significance of 0.003 and tcount 3.071 the responsiveness variable partially affects the quality of financial reports. Accountability, transparency and responsiveness all affect the quality of financial statements simultaneously and have a significant influence on it with a significance of 0.000 and Fcount of 45.995. In conclusion, the quality of financial reports in Tulungagung District, Tulungagung Regency is influenced by the transparency and responsiveness variables, while the accountability variable has no effect. Simultaneously accountability, transparency, and responsiveness affect the quality of financial reports in Tulungagung. Keywords: Accountability, Transparency, Responsiveness, Financial Report Quality

Analisis Pendapatan Usaha Dan Beban Operasional Dalam Meningkatkan Laba Bersih Pada Konveksi Pakaian Monika Kecamatan Boyolangu Kabupaten Tulungagung Irfan Alvin Pratama; Firda Zulfa Fahriani
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.601

Penelitian ini bertujuan untuk menganalisis pendapatan usaha dan beban operasional dalam meningkatkan laba bersih pada Konveksi Pakaian Monika Kecamatan Boyolangu Kabupaten Tulungagung. Sumber data dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan observasi dan wawancara. Data dianalisis dengan mereduksi data, menyajikan data dan penarikan kesimpulan. Data dicek keabsahannya menggunakan Uji Credibility dan Triangulasi. Hasil dari penelitian ini menunjukkan bahwa laba bersih akan meningkat dengan bertambahnya pendapatan usaha dan berkurangnya beban operasional. Kendala untuk memperoleh laba bersih adalah harga bahan baku tinggi, pegawai melakukan kesalahan kerja dan adanya pesaing di pasaran. Strategi untuk mendapat laba bersih yang optimal adalah memperbaiki kualitas hasil produksi, mengadakan training untuk para karyawan, memenuhi jumlah permintaan pesanan konsumen, pesanan bisa selesai tepat waktu dan memberikan pelayanan dengan baik pada konsumen

Analisis Pendapatan Usaha dan Beban Operasional dalam Meningkatkan Laba Bersih Pada Konveksi Pakaian Monika Irfan Alvin Pratama; Firda Zulfa Fahriani, M.Sy
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.609

Penelitian ini bertujuan untuk menganalisis pendapatan usaha dan beban operasional dalam meningkatkan laba bersih pada Konveksi Pakaian Monika Kecamatan Boyolangu Kabupaten Tulungagung. Sumber data dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan observasi dan wawancara. Data dianalisis dengan mereduksi data, menyajikan data dan penarikan kesimpulan. Data dicek keabsahannya menggunakan Uji Credibility dan Triangulasi. Hasil dari penelitian ini menunjukkan bahwa laba bersih akan meningkat dengan bertambahnya pendapatan usaha dan berkurangnya beban operasional. Kendala untuk memperoleh laba bersih adalah harga bahan baku tinggi, pegawai melakukan kesalahan kerja dan adanya pesaing di pasaran. Strategi untuk mendapat laba bersih yang optimal adalah memperbaiki kualitas hasil produksi, mengadakan training untuk para karyawan, memenuhi jumlah permintaan pesanan konsumen, pesanan bisa selesai tepat waktu dan memberikan pelayanan dengan baik pada konsumen.

Pengaruh Literasi Keuangan, Pengetahuan Keuangan dan Sikap Keuangan terhadap Perilaku Manajemen Keuangan Pada Pelaku UMKM di Kabupaten Tulungagung Ninda Fatmawati; Firda Zulfa Fahriani
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.677

Hal yang perlu diketahui dan dipahami oleh pelaku UMKM dipengaruhi dengan beberapa variabel perilaku manajemen keuangan yaitu literasi keuangan, pengetahuan keuangan dan sikap keuangan merupakan makna dari perilaku manajemen keuangan. Tujuan penelitian ini untuk mengulas pengaruh literasi keuangan, pengetahuan keuangan dan sikap keuangan terhadap perilaku manajemen keuangan pada pelaku UMKM di Kabupaten Tulungagung. Menggunakan metode kuantitatif dengan jenis penelitian asosiatif dengan teknik sampel simple random sampling digunakan untuk mengumpulkan sampel penelitian. Menggunakan rumus Slovin, jumlah sampel 99 responden dari pelaku UMKM di Kabupaten Tulungagung. Alat pengolahan data menggunakan software SPSS versi 25. Alat ini menggunakan uji asumsi klasik, analisis regresi linier berganda, uji hipotesis secara simultan (Uji-F) dan uji hipotesis secara parsial (Uji-t) dan koefisien determinasi. Hasil secara simultan, penelitian ini menunjukkan bahwa variabel literasi keuangan, pengetahuan keuangan dan sikap keuangan berpengaruh signifikan terhadap perilaku manajemen keuangan pada pelaku UMKM di Kecamatan Kedungwaru Kabupaten Tulungagung. Secara parsial 1) literasi keuangan berpengaruh signifikan terhadap perilaku manajemen keuangan pada pelaku UMKM di Kecamatan Kedungwaru Kabupaten Tulungagung, 2) pengetahuan keuangan berpengaruh signifikan terhadap perilaku manajemen keuangan pada pelaku UMKM di Kecamatan Kedungwaru Kabupaten Tulungagung, 3) sikap keuangan berpengaruh signifikan terhadap perilaku manajemen keuangan pada pelaku UMKM di Kecamatan Kedungwaru Kabupaten Tulungagung.

PENGARUH EARNING PER SHARE, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 PERIODE 2018-2021 Silvi Ayu Saputri; Firda Zulfa Fahriani
Reinforce: Journal of Sharia Management Vol 2 No 2 (2023)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v2i2.8283

One of the factors which influence the movement of stock prices is the company's fundamentals. This company's fundamental analysis can use information from financial reports. One of the financial statement analysis techniques is to use financial ratios. The purposes of this study are to determine the effect of earnings per share, profitability, and dividend policy on stock prices in LQ45 index companies for the 2018-2021 period. This study uses a quantitative approach to the type of associative research. The sampling technique in this study used a purposive sampling method and obtained a sample of 11 companies in each period. The data used is secondary data obtained from the Indonesia Stock Exchange website, namely www.idx.co.id, which is in the form of data on company financial reports listed on the LQ45 Index for the 2018-2021 period. The data analysis method in this study used panel data regression analysis in testing the data in the research to be carried out using the Eviews 10 software program. The results of this study indicate that 1) Partial earnings per share has a positive and significant effect on stock prices, 2) Partial profitability has a positive and significant effect on stock prices, 3) Partial dividend policy has no significant effect on stock prices, 4) Simultaneously, earnings per share, profitability, and dividend policy have a significant effect on stock prices in LQ45 Index companies for the 2018-2021 period.

PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT SELECTA Safi’i, Muhamad Ibnu; Fahriani, Firda Zulfa
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11, No 1 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i1.7888

Businesses are established to produce or distribute goods to help people meet their financialneeds. In any activity, the goal of a company to make a profit cannot be separated from itsbusiness activities. The company always uses fixed assets to carry out operational activitiesso that they run according to their goals. Good and correct application of fixed assetaccounting is used as information for interested parties, so that it requires the best possiblehandling. This study aims to analyze how the accounting treatment for fixed assets andwhether the accounting treatment for fixed assets at PT Selecta is in accordance with PSAKNo. 16. This study uses a qualitative case study method with data collection techniquescarried out by interviews, documentation and observation. The results of the studyconcluded that PT Selecta in carrying out its accounting activities is guided by theAccounting Policy which has led to PSAK No. 16 fixed assets. However, it has not fullyimplemented PSAK No. 16 well. Accounting treatment of fixed assets that are not inaccordance with PSAK No. 16 is that there has never been a reassessment (assetrevaluation), termination and write-off of fixed assets, presentation in the financialstatements. The author recommends that management revaluate assets regularly, write-offassets whose economic useful lives have expired so that the company can ensure that thecarrying amount does not differ at the end of the reporting period.Keywords: Fixed Assets, Financial Accounting Standard, SFAS no.16

PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN PRODUKSI UNTUK MAKSIMALISASI LABA PADA UMKM RUKUN DI BLITAR Faizin, Erik Kustianto; Fahriani, Firda Zulfa
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 2 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i2.2544

UMKM are the business group with the largest number in Indonesia. The level of competition between business actors is also increasing. To face this competition, companies are required to be able to carry out proper planning so that the business activities carried out can continue and the main goal is to obtain maximum profits. The purposes of this study are (1) to analyze the preparation of the sales budget at Rukun UMKM in Blitar; (2) To analyze the preparation of the production budget for the Rukun UMKM in Blitar; (3) To analyze the preparation of the sales budget and production budget in maximizing profits at Rukun UMKM in Blitar. This research uses a qualitative approach with a descriptive research type. Data collection techniques using observation, interviews and documentation. the goal is to compile a sales budget and a production budget that are used to maximize profits at Rukun UMKM. The results of this study indicate that the 2023 sales budget is IDR 367.579.000 with a production level of 26,804 packs of Rukun tape candy which will generate a profit of IDR 150.216.512.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA UMKM NURUL COOKIES AND BAKERY DESA DUKUHARUM KECAMATAN MEGALUH KABUPATEN JOMBANG Fahriani, Firda Zulfa; Nisa, Emy Sayidatun
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.8901

Currently there is more and more competition from small businesses. Especially in businesses that sell similar products. This is a threat for small business owners that must be acted upon immediately because it will affect the survival of their business. So business owners must be smarter in determining the selling price for their business products. Before determining the selling price, business owners must calculate the total cost of production first. The aim of this researcher is to analyze the calculation of the cost of production using the full costing method to determine the selling price for the UMKM Nurul cookies and bakery, Dukuharum village, Megaluh sub-district, Jombang regency. To be more conducive, this researcher used a qualitative research method with a case study approach. The data source uses data collection techniques using interviews, observation and documentation. The result of this research is the calculation of the cost of production using the company method to produce IDR 22,590,000. Meanwhile, calculating the cost of production using the full costing method produces IDR 27,519,000. To calculate the selling price using the company method it produces IDR 2,000. Meanwhile, the selling price calculation using the full costing method is Rp. 2,500. Because the calculation uses a calculation method that does not take into account costs that should be included in the detailed calculation of the cost of production, namely labor costs, fixed factory overhead costs such as water and electricity costs and other depreciation costs. Meanwhile, calculating the cost of production using the full costing method calculates all costs in detail.Keywords: Cost of Production, Full Costing Method, Selling Price.

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