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All Journal Jurnal Promosi Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Jambura Accounting Review Journal Koperasi Dan Manajemen Istithmar: Jurnal Studi Ekonomi Syariah Reinforce: Journal of Sharia Management Balance: Journal of Islamic Accounting Economics and Digital Business Review Wadiah: Jurnal Perbankan Syariah
Firda Zulfa Fahriani
UIN Sayyid Ali Rahmatullah Tulungagung
Religion Economics, Econometrics & Finance Education Social Sciences

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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

Abstract

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
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

Abstract

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
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Social Responsibility in Mudharabah: Implications for Sharia Accounting Zulfa Fahriani, Firda
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.141

Abstract

Tanggung jawab sosial dalam akad mudharabah menjadi isu penting dalam akuntansi syariah, terutama dalam mengintegrasikan prinsip syariah dengan praktik tanggung jawab sosial perusahaan. Penelitian ini menawarkan kontribusi baru dengan menganalisis implikasi tanggung jawab sosial terhadap pelaporan keuangan syariah, khususnya dalam menciptakan transparansi dan akuntabilitas yang lebih tinggi. Selain itu, penelitian ini menghubungkan tanggung jawab sosial dengan keberlanjutan bisnis berbasis syariah, yang masih minim dibahas dalam literatur. Tujuan penelitian ini adalah mengkaji dampak penerapan tanggung jawab sosial dalam akad mudharabah terhadap laporan keuangan dan keberlanjutan bisnis dalam akuntansi syariah. Penelitian menggunakan metode kajian kepustakaan dengan pendekatan deskriptif kualitatif, yang melibatkan analisis sumber data dari buku, jurnal, dan dokumen kebijakan terkait. Hasil penelitian menunjukkan bahwa penerapan tanggung jawab sosial dalam mudharabah meningkatkan kepercayaan pemangku kepentingan dan mendukung keberlanjutan bisnis. Selain itu, pelaporan keuangan syariah harus mengadaptasi prinsip-prinsip tanggung jawab sosial untuk mencapai tingkat transparansi dan akuntabilitas yang lebih baik. Kesimpulannya, tanggung jawab sosial dalam mudharabah merupakan langkah strategis yang mendukung tujuan sosial dan ekonomi sekaligus memperkuat kepercayaan pemangku kepentingan, memberikan kontribusi signifikan pada pengembangan akuntansi syariah berbasis tanggung jawab sosial.
Strategi Peningkatan Kualitas Produk dan Penentuan Harga untuk Menumbuhkan Loyalitas Konsumen pada UMKM Jaguar Tas Pos di Kabupaten Tulungagung Anisa Wahyu Safitri, Anisa Wahyu; Firda Zulfa Fahriani
Istithmar Vol. 8 No. 2 (2024): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v8i2.1113

Abstract

Perusahaan selalu melakukan langkah strategis dalam menjaga loyalitas konsumen. Seperti yang dilakukan UMKM Jaguar Tas Pos yang berlokasi Kabupaten Tulungagung ini, menawarkan ukuran tas pos yang bervariasi dengan harga yang sesuai untuk menyesuaikan dengan kebutuhan konsumen. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Sumber data primer diperoleh dari pemilik, karyawan, dan konsumen UMKM Jaguar Tas Pos. Pengumpulan data dengan observasi, wawancara dan dokumentasi. Teknik analisis data dengan kondensasi, penyajian dan penarikan kesimpulan. Lalu pengecekan keabsahan temuan dengan cara triangulasi. Hasil penelitian ini adalah: (1) UMKM Jaguar Tas Pos mampu menumbuhkan loyalitas dengan menggunakan 4 strategi peningkatan kualitas produk yaitu pengembangan produk, proses pengamatan daur hidup produk, Total Quality Manajement (TQM) dan atribut produk; (2) UMKM Jaguar Tas Pos mampu meningkatkan loyalitas konsumen dengan adanya penetapan harga melalui metode Cost Plus Pricing dengan pendekatan Variable Costing. Jadi, dengan adanya 4 strategi peningkatan kualitas produk dan metode penetapan harga yang digunakan oleh UMKM Jaguar Tas Pos terbukti mampu menumbuhkan loyalitas konsumen pada perusahaan tersebut.
Pengaruh Perilaku Konsumtif, Brand Image, dan Country of Origin terhadap Keputusan Pembelian Kosmetik (Studi Kasus Mahasiswi FEBI UIN Sayyid Ali Rahmatullah Tulungagung Angkatan 2021) Lutfiani, Hani Dyah; Fahriani, Firda Zulfa
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30076

Abstract

Penelitian ini bertujuan untuk (1) menguji pengaruh perilaku konsumtif, brand image, dan country of origin terhadap keputusan pembelian kosmetik, (2) menguji pengaruh perilaku konsumtif terhadap keputusan pembelian kosmetik, (3) menguji pengaruh brand image terhadap keputusan pembelian kosmetik, (4) menguji pengaruh country of origin terhadap keputusan pembelian kosmetik. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Teknik pengambilan sampel pada penelitian ini menggunakan non probability sampling dengan teknik purposive sampling dengan sampel 273 responden mahasiswi FEBI UIN SATU Tulungagung angkatan 2021, yang dikumpulkan melalui kuesioner online. Data dianalisis menggunakan SPSS 20 dengan berbagai uji seperti validitas, reliabilitas, asumsi klasik, regresi berganda, uji F dan uji T, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa (1) secara simultan variabel perilaku konsumtif, brand image, dan country of origin berpengaruh signifikan terhadap keputusan pembelian kosmetik, (2) Secara parsial, perilaku konsumtif berpengaruh negatif dan signifikan terhadap keputusan pembelian kosmetik, (3) brand image berpengaruh positif dan signifikan terhadap keputusan pembelian, (4) country of origin berpengaruh positif dan signifikan.
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES BINTI SUWADJI, LANTIP SUSILOWATI; Fahriani, Firda Zulfa
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
Co-Authors Anisa Wahyu Safitri, Anisa Wahyu Faizin, Erik Kustianto Irfan Alvin Pratama Lantip Susilowati Lutfiani, Hani Dyah Muhamad Ibnu Safi’i Ninda Fatmawati Nisa, Emy Sayidatun Safi’i, Muhamad Ibnu Silvi Ayu Saputri Violinda Dhina Widaningrum