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Analysis of Calculation of Cost of Production Using the Full Costing Method Ulum, Bustanul; Maulidayanti, Diah Wulan; Rusdiyanto, Rusdiyanto
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.11

Abstract

The goal of the study is to investigate and demonstrate that, for Micro, Small, and Medium-Sized Businesses, applying the complete costing method for calculating manufacturing costs results in a more accurate computation. This study is crucial for entrepreneurs since it helps them determine the precise cost of manufacturing things and determines how much profit they should make. This study employs qualitative descriptive methods. The results of this study's comprehensive costing technique calculation of manufacturing costs for commodities are more accurate for use in micro, small, and medium-sized enterprises.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM Olimsar, Fredy; Elisabeth, Christine Riani; Ulum, Bustanul; Pattiasina, Victor; Waoma, Samalua
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10637

Abstract

Berinvestasi saham di pasar modal merupakan investasi yang relatif berisiko namun dengan keuntungan yang relatif tinggi, sehingga berinvestasi pada saham di pasar modal memerlukan informasi yang akurat agar investor tidak mengalami kerugian. Kinerja keuangan dapat tercermin dalam laporan keuangan perusahaan. Hal ini dapat diukur dengan menggunakan analisis rasio keuangan. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui pengaruh rasio profitabilitas, likuiditas, pasar, dan arus kas terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Data kuantitatif menggunakan angka-angka yang terdapat dalam laporan keuangan tahunan perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Dan tehnik analisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio pasar berpengaruh dan signifikan pada return saham, sedangkan rasio profitabilitas dan arus kas tidak berpengaruh terhadap return saham pada perusahaan sektor Consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Kata Kunci: Return Saham, Profitabilitas, Likuiditas, Pasar dan Arus Kas
PEMBERDAYAAN UMKM SAMILER MELALUI DIGITALISASI PEMASARAN PRODUK DI ERA MEDIA SOSIAL Ulum, M Bustanul; Hakim, Faisol; Fawaid, Ahmad
Pandalungan: Jurnal Pengabdian kepada Masyarakat Vol 4 No 1 (2025): Oktober
Publisher : Universitas Al-Falah As-Sunniyah Kencong Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/pandalungan.v4i1.2609

Abstract

This community service program aims to enhance the marketing capacity and visibility of samiler (cassava-based snacks) produced by MSMEs in Bintoro through an integrated digital promotion strategy that combines online channels with on-site visual markers. The program adopts an Empowerment-Based Research (EBR) approach using the ECA–EVAREDcycle (Exploration, Create & Action, Evaluation, Report & Dissemination). During exploration, the team mapped promotional needs, production–sales flows, and digital literacy barriers. The create & action stage comprised: (1) establishing an online storefront and product catalogue on Shopee; (2) strengthening visual identity via banners and stickers at production sites; and (3) registering business locations on Google Maps, including categories, photos, and business hours. The evaluation stage assessed listing visibility on Google Search/Maps, navigation ease, and early signals of increased visits. The report & dissemination stage documented good practices and shared them with nearby MSMEs. Initial outcomes indicate improved visibility (listings and product keywords are easier to find), better accessibility(visitors can navigate directly to sites), and growing potential for visits and transactions compared with conventional promotion. Economic gains are suggested by rising interest in starting similar businesses and broader reach beyond Bintoro. Key limitations include the three-month duration (constraining longitudinal updates), geographic coverage limited to Bintoro’s administrative area, low digital literacy among some participants (≈40% require continued assistance), and Google’s automated verification delays for several locations. Follow-up 3–6 months of mentoring plus tracking performance metrics (impressions, clicks, inquiries, orders, revenue) are recommended to ensure measurable and sustainable impact.
Analysis of the Effect of Vehicle Load on Road Layer Damage on Alluvial Bedrock Using PCI and ESAL Approaches: A Case Study of Air Molek–Taluk Kuantan Road, Riau Province, Indonesia Ulum, Bustanul; Elizar; Syahminan, Mohammad
Journal of Geoscience, Engineering, Environment, and Technology Vol. 10 No. 3 (2025): JGEET Vol 10 No 03 : September (2025)
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jgeet.2025.10.3.23740

Abstract

The Molek-Taluk Kuantan Air Road in Indragiri Hulu Regency, Riau, has suffered a lot of damage due to frequent crossings by heavily loaded vehicles. This study aims to find out how much the vehicle load affects the damage to the road, as well as see how soil conditions and the shape of the area contribute to the worsening of the damage. The assessment was carried out using the PCI (Pavement Condition Index) method to see the level of physical damage to the road, and the ESAL (Equivalent Single Axle Load) method to calculate the vehicle load. The observation results show that the number of vehicles passing by reaches more than 4,000 per day, with a high overload rate (Truck Factor = 3.93). In addition, the soil structure in this region consists of soft soils such as clay and peatlands, which are very susceptible to damage if constantly subjected to heavy loads. The area through which the road passes also has a slope that can cause erosion and soil shift. Overall, the average road condition was in the damaged category (PCI value = 37.4). The results of this study show the need to repair roads that take into account soil conditions, strengthening drainage, and limiting vehicle loads so that damage does not continue to recur.
THE ROLE OF VILLAGE OWNED BUSINESS ENTITIES IN IMPROVING THE WELFARE OF VILLAGE COMMUNITIES Syafii, Mochamad; Ulum, Bustanul; Rusdiyanto, Rusdiyanto; Pramitasari, Dini Ayu; Hasanah, Anisaul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5493

Abstract

Devotion this analyze and evaluate mission development body effort owned by the village whose goal for move wheel village economy by optimizing village potential. If the village is able to optimize all its potential resources to drive the economy, then the development and strengthening management body effort owned by village expected able to develop business units and innovations that become new potentials in the village so that their mission body effort owned by village materialized , as driver of village life. Village owned body work put to use approach specifically intends to enhance the villagers' economic well-being through the growth of their business ventures. Village-owned formation body endeavor meant To use project programs run by the government and local governments mentioned in the previous sentence to push or accommodate economic activities that are submitted to be managed by the community as well as those that develop in accordance with local customs and culture in order to increase community income (1). The village-owned, on-budget base effort
Analysis of Calculation of Cost of Production Using the Full Costing Method Ulum, Bustanul; Maulidayanti, Diah Wulan; Rusdiyanto, Rusdiyanto
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.11

Abstract

The goal of the study is to investigate and demonstrate that, for Micro, Small, and Medium-Sized Businesses, applying the complete costing method for calculating manufacturing costs results in a more accurate computation. This study is crucial for entrepreneurs since it helps them determine the precise cost of manufacturing things and determines how much profit they should make. This study employs qualitative descriptive methods. The results of this study's comprehensive costing technique calculation of manufacturing costs for commodities are more accurate for use in micro, small, and medium-sized enterprises.
Edukasi Pengelolaan Sampah Plastik Berbasis PAR di Dusun Krasak: Intervensi Tiga Level Menuju Desa Berkelanjutan Hakim, Faisol; Ulum, M. Bustanul; Fauzi, Muhammad Fikri
Al Mu'azarah: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2026): March
Publisher : Universitas Islam Internasional Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/almuazarah.v3i2.4826

Abstract

Plastic waste management in rural areas remains an unsystematic environmental challenge in Indonesia. Krasak Hamlet, Pancakarya Village, Ajung District, Jember Regency faces a waste emergency: no adequate disposal site, no village regulation, and low community awareness. This research-based community service (PkM-BR) applies Participatory Action Research (PAR) integrated with a three-level intervention framework—individual, community, and institutional. Activities involved ±80 residents across four cyclical stages. Results: 83.3% of FGD participants understood the sanitation–stunting correlation; 80% committed to waste sorting by day 7; five critical waste sites were fully cleaned; and the village head issued a written commitment to allocate Village Fund resources for waste facilities and draft a Village Regulation. This programme contributes to SDGs Goal 11 and Goal 3.