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Pengaruh Biaya Produksi dan Biaya Distribusi Terhadap Harga Jual Pada UKM Gendis Meubel Muhammad Faiz Roy’an; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.333 KB) | DOI: 10.34001/jra.v5i2.182

Abstract

One way to determine the selling price is to know the costs incurred to provide goods/services. Production costs are costs that need to be taken into account by the company to determine the selling price. Distribution costs are costs used by producers to distribute goods that have been produced to consumers, either in the form of transfer of rights to the transfer of ownership of an item. This study aims to analyze the effect of production costs and distribution costs on the selling price of SME Gendis Furniture. This research was conducted at UKM Gendis Furniture Jepara furniture. The data used in this study is secondary data obtained from the financial statements of SMEs Gendis Furniture. The sampling technique used is non-probability sampling. The data analysis method used is multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solution) Version 20. Based on the results of the analysis, it shows that production costs have a positive and significant effect on selling prices. While distribution costs have no effect.
Pengaruh Kualitas Pelayanan, Sanksi dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Jepara Muhammad Sukron Iriyanto; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.221 KB) | DOI: 10.34001/jra.v6i1.188

Abstract

The research conducted is quantitative. The data used in this research are subjective data. The source of data in this research is primary data. This study uses a quantitative method in the form of survey assessment in KPP Pratama Jepara. This study aims to determine the effect of service quality, tax sanctions and tax rates on UMKM taxpayer compliance in Jepara. The number of population used is based on MSME taxpayers registered at KPP Pratama Jepara, which is as many as 11,548 taxpayers. While the sample used is UMKM taxpayers who report the Annual SPT which amounted to 3,974. From the results of calculations using the Slovin formula, the number of taxpayers used as a sample is 97.54 or 100 Individual Taxpayers of Micro, Small and Medium Enterprises (UMKM). In this study, the method used to take samples using purposive sampling technique. The data analysis method used is multiple linear regression analysis with data analysis test consisting of data quality analysis and classical assumption test. In testing the hypothesis using the coefficient of determination test and statistical test f and statistical test t. Service quality has a positive and significant effect on taxpayer compliance in paying taxes at the Jepara KPP Pratama. Tax sanctions have a positive and significant effect on taxpayer compliance in paying taxes at KPP Pratama Jepara. Tax rates have a significant negative effect on taxpayer compliance in paying taxes at KPP Pratama Jepara.
Pendampingan pemanfaatan aplikasi Electronic Supply Chain Management bagi kelompok UMKM Kartini Mandiri di Kabupaten Jepara Fatchur Rohman; Nur Aeni Widiastuti; Ahmad Saefudin; Santi Andriyani
Transformasi: Jurnal Pengabdian Masyarakat Vol. 18 No. 1 (2022): Transformasi Juni
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v18i1.4530

Abstract

[Bahasa]: Di era teknologi informasi yang terus berkembang, pelaku Usaha Mikro Kecil Menengah (UMKM) perlu memanfaatkan aplikasi digital untuk membantu pemasaran dan pendistribusian produk bisnisnya. Masalah utama yang masih dihadapi pelaku UMKM adalah adanya penerapan model single agen sehingga pelaku usaha sangat bergantung kepada satu agen atau reseller dalam mendapatkan bahan baku produk. Proses pemasaran produk juga masih mengandalkan metode “dari mulut ke mulut” dan penyebaran google form. Pengabdian kepada masyarakat yang bermitra dengan Paguyuban UMKM Kartini Mandiri Jepara ini bertujuan untuk memberikan kemudahan kepada mitra dalam proses produksi dan pemasaran produk melalui pendampingan pemanfaatan aplikasi Electronic Supply Chain Management (E-SCM). Pengabdian ini juga membekali pengetahuan dan keterampilan mitra dalam proses pemasaran komoditas dan pengelolaan keuangan. Metode yang digunakan dalam program pengabdian kepada masyarakat ini adalah Participation Action Research (PAR) melalui studi pendahuluan, sosialiasi, pelatihan, dan pendampingan. Hasil pengabdian ini menunjukkan bahwa aplikasi E-SCM mampu mengatasi masalah utama mitra di bidang bahan baku, pemasaran, dan manajemen. Program pengabdian ini membantu angota Paguyuban UMKM Kartini Mandiri Jepara dalam mendapatkan informasi secara langsung dari pihak pertama sebagai pemasok bahan baku tanpa perantara. Aplikasi E-SCM juga membantu proses sinkronisasi pelbagai platform marketplace populer seperti Facebook, Shopee, dan Tokopedia. Kata Kunci: Electronic Supply Chain Management, Jepara, pemasaran daring, UMKM [English]: In the information-technology era, the use of digital applications to help Small and Medium Enterprises (UMKM) in marketing and distributing their business products is necessary. A primary problem faced by UMKM is the implementation of a single agent model in which they rely on one agent or reseller in obtaining raw materials. This community service program in partnership with the association of UMKM Kartini Mandiri of Jepara aims to support the partners in the production process and product marketing through training in using Electronic Supply Chain Management (E-SCM) application in their business. It also equips the partners with knowledge and skills in the process of commodity marketing and financial management. The method used in this program was Participation Action Research (PAR) through preliminary studies, socialization, training, and mentorship. The results reveal that the E-SCM application can overcome the partners’ problems to attain the raw materials, marketing, and management. This program helps the Members of the Kartini Mandiri Association to get information directly from the first party as a supplier of raw materials without intermediaries. The E-SCM application also helps in synchronizing various popular marketplace platforms such as Facebook, Shopee, and Tokopedia. Keywords: Electronic Supply Chain Management, Jepara, online marketing, Micro Small Medium Enterprise
The Impact of Macroeconomics and Gold Prices on the IDX Composite Index 2017-2021 Fatchur Rohman; Luqman Obby Rival
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8096

Abstract

The existence of a capital market in a country is a benchmark for economic progress and as a support for the economy or the dynamics of a country's business. This research problem is how the impact of Inflation, Interest Rates, Exchange Rates and Gold Prices on IDX Composite Index (ICI). The purpose of this study was to determine how the effect of inflation, interest rates, exchange rates and gold prices on ICI. The type of research used in this research is quantitative research. The independent and dependent variable data taken are closing price data at the end of the month. The data used is secondary data with data collection methods, namely documentation. The sampling method used is the saturated sample method with a total of 60 samples obtained. The data analysis tool used in this study is multiple linear regression using the SPSS program. Based on the data analysis that has been carried out, it can be concluded that the results of the t-test Inflation (X1) have a significant effect on the IDX Composite Index (Y). Interest Rate (X2) has no effect on the IDX Composite Index (Y). The Exchange Rate (X3) has no effect on the IDX Composite Index (Y). Gold Price (X4) has a significant effect on the IDX Composite Index (Y).
The Effect Of Capital Adequacy Ratio, Return On Asset And Financing To Deposit Ratio On Murabahah Financing Islamic Commercial Banks In Indonesia Fery Rahma Pradika; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.426

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Return On Assets and Financing to Deposit Ratio on Murabahah Financing in Islamic Commercial Banks in Indonesia..The data used is secondary data, the time dimension of research data uses time series data. In this case the researcher obtained secondary data from the financial reports of Islamic commercial banks through the Financial Services Authority. The population in this study is all Islamic commercial banks registered with the Financial Services Authority (OJK) from 2016 - 2020. In this study the sample used was all data from the population. Methods of data analysis in quantitative research are Descriptive Statistics, Classical Assumption Test, Multiple Regression Analysis and Hypothesis Testing (Model Feasibility Test (F), Partial Test (t), Coefficient of Determination Test (R2)). The analytical tool used is multiple linear regression analysis with the SPSS 25 program and a significance level of 5%..The results of hypothesis testing show that there is evidence that the Financing to Deposit Ratio variable has a positive effect on murabahah financing, while the Capital Adequacy Ratio and Return On Assets variables have no effect on murabahah financing.
DETERMINAN PEMAHAMAN SAK ETAP DI KOPERASI KABUPATEN JEPARA Meila Dwineta; Fatchur Rohman
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.5964

Abstract

Penelitian ini bertujuan untuk memahami pengaruh latar belakang pendidikan, jenjang pendidikan, pemberian informasi, dan sosialisasi, serta masa tugas pekerjaan terhadap pemahaman standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP) di koperasi. Metode penelitian menggunakan kuesioner yang disebarkan kepada 88 anggota koperasi simpan pinjam di Kabupaten Jepara. Data yang terkumpul dianalisis dengan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa latar belakang pendidikan, jenjang pendidikan, pemberian informasi, dan sosialisasi, serta masa tugas pekerjaan berpengaruh positif terhadap pemahaman SAK ETAP. Analisis regresi menunjukkan hubungan yang searah antara variabel-variabel tersebut dengan pemahaman SAK ETAP. Koefisien determinasi sebesar 0,474 mengindikasikan bahwa sekitar 47,4% variasi dalam pemahaman SAK ETAP dapat dijelaskan melalui regresi ini. Penelitian ini memberikan wawasan penting bagi pengelola koperasi dalam meningkatkan pemahaman tentang SAK ETAP dikalangan anggotanya, serta kontribusi pada peningkatan kinerja dan akuntabilitas keuangan koperasi. Diharapkan hasil ini dapat menjadi acuan dalam pengembangan program pendidikan dan sosialisasi yang lebih efektif, sehingga memberikan manfaat yang lebih besar bagi koperasi dan anggotanya.
Analisis Penerapan Aplikasi Si Apik Untuk Memenuhi Kebutuhan Informasi Akuntansi Pada UMKM (Studi Kasus pada UMKM Corndog SCJ Jepara) David Zaenal Anwar; Fatchur Rohman
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.701

Abstract

This study aims to implement a new accounting information system using an Android-based accounting application to meet the needs of small, micro and medium enterprises. The results of the research can be used to assist the process of recording and reporting finances, so that companies can find out the profit or loss that the company generates. This type of research is applied research. Researchers used a qualitative approach to the method of descriptive analysis techniques. This study uses data collection techniques by interviewing, observation and documentation. Based on the results of the research that has been done, it can be concluded that using the Si Apik application can help MSME actors meet the needs of accounting information systems in companies. The Si Apik application assists companies in keeping accounting records and carrying out good financial reporting and in accordance with applicable regulations
The Impactof PT PLN Tanjung Jati B's Corporate Social Responsibility on the Welfare of Micro, Small and Medium Enterprises Muhammad Yasin; Fatchur Rohman
Jurnal Rekoginisi Ekonomi Islam Vol. 1 No. 1 (2022): Jurnal Rekognisi Ekonomi Islam Volume 1 No 1 Februari-Juli 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v1i1.93

Abstract

Corporate Social Responsibility (CSR) is a responsibility towards the environment in realizing the social welfare of the community. This study aims to determine the effect of the CSR of PT. PLN Tanjung Jati B on the welfare of the UMKM under its guidance. CSR indicators are the goals of corporate social responsibility (X1), corporate social issue (X2), corporate relations programs (X3) and the welfare of MSMEs (Y).This study uses primary data in the form of data obtained directly in the field, the research sample is 47 MSME CSR respondents guided by PT. PLN Tanjung Jati B 2019. The sampling technique used was simple random sampling. The study was conducted using questionnaires and interviews, the data analysis method used was quantitative method with multiple linear regression analysis approach.In a small scope, based on the results of the T Test (Partial Test), partially the corporate social responsibility goal variable (X1) from tcount 2,300> ttable 1,68107 shows that the goals of corporate social responsibility have a significant positive effect on the welfare of MSMEs. In corporate social problems (X2) from tcount 1.087 <ttable 1.68107 it shows that corporate social issue have a positive and insignificant effect on the welfare of MSMEs and in the corporate relations program variable (X3) from tcount 2.108> ttable 1.68107 shows that the company relations program has an effect significantly positive on the welfare of MSMEs. Meanwhile, the F test (Simultaneous Test) proves that the objectives of corporate socialresponsibility goal, corporate social issue, and the corporate relations program of PT. PLN Tanjung Jati B significantly affects the welfare of MSMEs by 14,445%.
Performance Analysis of Islamic Micro Finance Institutions on Sustainable Rural Development in Indonesia Aan Zainul Anwar; Edi Susilo; Fatchur Rohman; Purbayu Budi Santoso; Edy Yusuf Agung Gunanto; Darwanto Darwanto
Journal of Finance and Islamic Banking Vol. 3 No. 2 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v3i2.2965

Abstract

This study aims to analyze the influence of the performance of Islamic microfinance institutions (MFIs) in strengthening the agricultural and fisheries sector to realize sustainable rural development. The study uses quantitative method and purposive sampling method. The sample of this study was 85 agricultural and fishery business actors in Central Java, Indonesia. The variable quality of service, accessibility and philanthropic characteristics of Islamic MFIs towards sustainable rural development which mediated by strengthening of the agricultural and fisheries sector. The urgency of this research is to establish a financing model for the agriculture and fisheries sector. This study uses primary data which collected through filling out the questionnaires by business actors in the agriculture and fisheries sector. The results showed that 1) the service quality of Islamic MFIs had no impact on strengthening the agricultural and fisheries sector 2) accessibility of Islamic MFIs had a positive impact on strengthening the agricultural and fisheries sector 3) philanthropic characteristics had a positive impact on strengthening the agricultural and fisheries sector 4) strengthening the agriculture and fisheries sector has a positive impact on sustainable rural development. This research can be used as a model for channeling customer funds to finance Islamic MFIs 
PENGEMBANGAN KAPASITAS KEWIRAUSAHAAN BERBASIS DIGITAL MARKETING BAGI PELAKU UMKM DI KABUPATEN MAROS Haerani, Siti; Hakim, Haeriah; Darmawati, Darmawati; Fatmawati, Fatmawati; Rohman, Fatchur; Mangilep, Muhammad Agung Ady; Ilyas, Aliyah; Salsabila, Marisa
Jurnal Dinamika Pengabdian Vol. 9 No. 2 (2024): JURNAL DINAMIKA PENGABDIAN VOL. 9 NO. 2 MEI 2024
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v9i2.35132

Abstract

Pengembangan Kapasitas Kewirausahaan Berbasis digital marketing bagi Pelaku UMKM di Kabupaten Maros merupakan kegiatan pengabdian kepada masyarakat yang yang bertujuan memberi manfaat bagi para UMKM dalam menambah pengetahuan dan kemampuan dalam menggunakan sosial media sebagai sarana promosi yang dapat meningkatkan visibilitas online dan menjangkau masyarakat luas dalam pemasaran produknya. Melalui pelatihan ini diberikan materi utama mengenai  konsep digital marketing dan urgensinya bagi UMKM serta aplikasi mulai dari praktek penggunaan Whatsapp business, penggunaan Instagram, Facebook serta Tiktok untuk mendukung jalannya usaha para pelaku UMKM di Kabupaten Maros. Selain itu, diberikan pula materi pendukung yang dipandang sangat relevan dan penguat terwujudnya target penjualan yang diharapkan, sepert strategi bauran pemasaran. Penyajian materi dilakukan melalui metode ceramah, diskusi, dan praktek pemanfaatan berbagai bentuk media sosial untuk produk-produk UMKM mereka. Dengan cara ini, para peserta pelatihan dapat menyerap dan memahami materi dengan lebih mudah dan dapat mempraktekkannya secara mandiri penggunaan media sosial tersebut sebagai sarana pendukung kesuksesan bisnisnya.
Co-Authors . Andarwati . Sumiati A. Khoirul Anam Aan Zainul Anwar Abdul Razak, Sarah Abdurahim, Muhammad Nabil Aci Relandani Adhitama, Raissa Afifah, Husna Agung Wibowo Agus Irwanto Ahmad Saefudin Aizatul Muniroh Alif Yanuar Zukmadini Aloysius Duran Corebima Ananda Sabil Hussein Anggarani, Dinar Arsy Anggiase Alisiani Putri Anthapratama, Fahrezi Ihza Ardisa, Chintata Armanu Thoyib Arrifda, Melin Astrid Puspaningrum Atik Kurniawati, Atik Berutu, Meta Bara Betty Lukiati Brilian, Klaudea Catharina Aprilia Hellyani Christin Susilowati Darmawati Darmawati Darwanto Darwanto David Zaenal Anwar Delima, Cicci Ima Diwanata, Bima Dodi Irawanto Dwi Listyorini Edi Susilo Edy Yusuf Agung Gunanto Eka Chandradi Yudha, Eka Chandradi Elsje Theodora Maasawet Endah Junita Sari Ennida Novanti Farah Salsabila, Farah Fardhani, Indra Farizan, Neoda Fatmawati Fatmawati FAUZI Fery Rahma Pradika Frida Kunti Setiowati Grimonia, Raissa Gultom, Dea Andreas Pratama Hairul, Riandika Noval Hakim, Haeriah Hapsari, Raditha Dwi Vata Hapsari Hayuana, Wachidah Helmi Afif Prasidha, Helmi Afif Hendra Susanto Herawati Susilo Ibrohim Ilyas, Aliyah Imron, Much Indah Yunita Sari Isyfa Fuhrotun Jayanti, Elis Dwi JK, Adi Kus Rochman Kardina Yudha Parwati Kartikasari, Ani Khaq, Rizki Amalia Nurul Kolow, Jullya Christin Kundariati, Maisuna Kurniawan, Moh Dian Laela, Murni Oktafiani Layyinatus Syifa, Liftia Luqman Obby Rival M. Lutfi Hidayatullah Mangilep, Muhammad Agung Ady Maulana, Muhammad Ilham Wisnu Mega Mirasaputri Cahyanti Meila Dwineta Miftah Arifin Muhammad Faiz Roy’an Muhammad Ridho Muhammad Riza Aftoni Muhammad Sukron Iriyanto Muhammad Yasin Muhammad Ziauddin Ulya Mulyani, Haniva Muntholib Munzil Murni Sapta Sari Muzakki, Ahmad Syahri Nabila, Azzahra Nanang Suryadi Ninik Kristiani Noermijati, Noermijati Noor Arifin Nor Arif Nor Diah Handayani Novita Mandayanti Nugraheni, Febriani Sarwendah Asri Nur Aeni Widiastuti Nur Hidayati Nur'aqil, Ariiq Naufal Nuril Aulia Munawaroh Nurlaela, Nunung Pradani, Estri Aditya Prasetya, Alfadito Noval Purbayu Budi Santosa Putu Adi Putra Arimbawa Rachmawati, Rizqi Nur Raditha Dwi Vata Hapsari Rafsanjani, Attariq Rahayu, Paramita Renny Annisa Rifandani, Eka Putri Rila Anggraeni, Rila Riska Roisatul Ajizah Rizkiyah, Siti Yuniza Ika Robi, Fikri Syahir Rofiq, Ahmad Faiqun Nawwar Rosida, Ananda Frisca Ayu Rr Ayu Firdausiah S Siswanto Sa'adah, Evi Salsabila, Marisa Samiun, Aspiati A. Samiun Santi Andriyani Saputra, Dhimas Indra Sari, Dini Ayunda Savitri, Arie Andani Shalihul Aziz Widya Iriawan Siti Haerani Sitoresmi Prabaningtyas Sri Iftiana Seftiani Sri Palupi Prabandari Sri Rahayu Lestari Subadriyah, Subadriyah Suharni, Siti Sulisetijono Sulisetijono Sunaryo Sunaryo Syelvi Puspitarani Talchis Afkar Tambunan, Joseph Dolok Hidefumi Tatong Hariyanto Tifliyah, Siti Zainut Triangga, Bigraf Utami Sri Hastuti Verdamil, Ainun Cornelia Vinaima, Alya Rizki Vivi Novianti Wahyuli, Eka Fais Wakhidya, Savira Amilda Widya Sofiana Wijiasih, Wijiasih Wildaniyati, Arini Winny Astuti Yanto Yanto Yanto, Yanto Yessi Affriyenni Yudhi Dharmansyah Yuli Astutik Yuliati - Zaenal Anwar, David Zahra, Safrida Kusdwi Zulia Safitri