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PENINGKATAN KEMAMPUAN PERENCANAAN ANGGARAN MELALUI PELATIHAN PENYUSUNAN ANGGARAN PADA UMKM DI DESA ALALE Valentina Monoarfa; Moh. Alif Iko; Nazwa Ramadhani Latif; Ariella Oryza Savana Ilahude; Dwi Rahmatia Djafar
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2026): JIMB - VOLUME 9 NOMOR 1 MEI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i1.38600

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pelatihan literasi penyusunan anggaran bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Alale, Kabupaten Bone Bolango, Provinsi Gorontalo. UMKM di desa ini menghadapi tantangan rendahnya literasi keuangan, khususnya dalam perencanaan anggaran, sehingga usaha sulit berkembang. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode wawancara, observasi partisipatif, dan studi dokumentasi terhadap sepuluh UMKM di sektor kuliner, perdagangan, dan jasa. Hasil penelitian menunjukkan bahwa sebelum pelatihan, sebagian besar peserta belum terbiasa menyusun anggaran secara sistematis. Setelah pelatihan, peserta mampu menyusun anggaran penjualan, produksi, bahan baku, dan kas dengan lebih realistis dan terstruktur. Kendala utama yang dihadapi adalah keterbatasan waktu pelatihan, perbedaan pemahaman keuangan, serta akses terbatas terhadap teknologi digital. Penelitian merekomendasikan pelatihan berkelanjutan, pengembangan modul digital sederhana, serta pendampingan kelompok belajar sebaya untuk memperkuat keterampilan praktis. Temuan ini menegaskan pentingnya literasi anggaran sebagai faktor kunci dalam pengembangan UMKM di tingkat lokal.
PENDAMPINGAN PENYUSUNAN ANGGARAN UNTUK KEBERLANJUTAN BISNIS UMKM DESA ALALE KECATAMATAN SUWAWA TENGAH KABUPATEN BONE BOLANGO Valentina Monoarfa; Sharina Putri Hurain; Siti Fadila Mahanggi; Dwi Zahwa Mardia Otoluwa; Haaniah Rizal Basalamah
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2026): JIMB - VOLUME 9 NOMOR 1 MEI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i1.38599

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendampingan penyusunan anggaran terhadap keberlanjutan bisnis Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Alale, Kecamatan Suwawa Tengah, Kabupaten Bone Bolango, Provinsi Gorontalo. Permasalahan utama yang dihadapi pelaku UMKM adalah rendahnya literasi keuangan, belum adanya perencanaan anggaran yang sistematis, serta lemahnya pengelolaan arus kas usaha. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap pelaku UMKM yang menjadi responden penelitian. Pendampingan dilakukan melalui pelatihan perencanaan keuangan, penggunaan kertas kerja anggaran, serta praktik penyusunan anggaran operasional, anggaran kas, dan anggaran penjualan. Hasil penelitian menunjukkan bahwa pendampingan penyusunan anggaran memberikan dampak positif terhadap peningkatan pemahaman pelaku UMKM dalam mengelola keuangan usaha, meningkatkan kemampuan pengendalian arus kas, serta mendukung pengambilan keputusan bisnis yang lebih terencana. Meskipun masih terdapat kendala seperti keterbatasan sumber daya dan literasi digital, penerapan anggaran terbukti mampu.
Analisis Biaya Lingkungan pada Rumah Sakit Islam Gorontalo Valentina Monoarfa; Azhari Isima; Alya Prisiliya Genda
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5561

Abstract

Gorontalo Islamic Hospital is a type D general hospital located at Jalan KH. Agus Salim (HB Jassin) No. 457, Liluwo, Kota Tengah, Gorontalo. Established on November 7, 2013, the hospital operates under the auspices of a social organization in Gorontalo. This study aims to determine the environmental costs at Gorontalo Islamic Hospital and to determine whether waste management is in accordance with procedures and safe for the environment. This type of research is qualitative research with descriptive method. Based on the research conducted, it is concluded that the Gorontalo Islamic Hospital can manage the waste generated from the hospital properly and correctly, help reduce the negative impact of the waste, and help reduce the impact on the surrounding environment, this research also helps to calculate the expenditure of the environmental cost budget at the Gorontalo Islamic Hospital, and helps that researchers can make this research a reference.
Perilaku Sticky Cost Terhadap Beban Usaha pada Aktivitas Penjualan Kue Karawo di UMKM Li Maya Gorontalo Valentina Monoarfa; Indah Safitri; Cindi Setiawati
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5562

Abstract

Sticky costs refer to the phenomenon where business expenses do not decrease proportionally with a decline in sales volume but tend to rise more quickly as sales volume increases. This research aims to analyze the behavior of sticky costs on operating expenses in the cake sales activities of the Li Maya SME in Gorontalo. The research methodology involves analyzing the financial data of the Li Maya SME, conducting interviews, and direct observation of operational activities. The results show that some cost components, such as permanent employee salaries, exhibit sticky characteristics, meaning they do not decrease significantly when sales decline. Conversely, these costs increase as sales activity rises.
Analisis Biaya Diferensial dalam Membuat Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Ali Sukses 99 Valentina Monoarfa; Febri Setiyawati; Hendriyanto Pembengo
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5563

Abstract

This research aims to analyze the application of differential cost analysis in making decisions to accept or reject special orders at CV. Ali Sukses 99. The research method used is descriptive qualitative with data collection through interviews and direct observation. The research results show that cost factors that must be considered, such as raw material costs, labor and factory overhead, are very influential in decision making. Through a special order case study in April 2024, it was found that the revenue generated exceeded variable costs, resulting in significant contribution profits. This shows the importance of differential cost analysis in making profitable decisions for the company. The decision to accept custom orders proves that this strategy can increase a company's profitability.
Analisis Penerapan Metode Akumulasi Biaya Sebagai Alat untuk Menentukan Harga Pokok Produksi pada Usaha Upiya Karanji Gorontalo Valentina Monoarfa; Natalia; Ni Wayan Dini Ari
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5564

Abstract

Determining the cost of production is an important thing to pay attention to because of the increasing competition between companies in producing quality products competitively in the Upiya Karanji Gorontalo Business. The aim of this research is to determine the application of the cost accumulation method as a tool for determining the cost of production using the full costing method. The research methads used to collect data are interviews, observation and documentation. The results of determining the cost of production using the full costing method are greater than the calculation of the company's cost of production, this occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that Upiya Karanji's business calculate all overhead costs in detail and use the calculation method full costing.
Analisis Perhitungan Biaya Pesanan dalam Menentukan Harga Pokok Produksi Job Order Costing Kue Karawo Valentina Monoarfa; Juningsih Feronika; Indi Emilia Sari
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5565

Abstract

This study aims to analyze the calculation of order costs in determining the cost of production for Karawo Cakes using the job order costing method. This method allows the company to determine production costs more accurately by allocating direct and indirect costs to each specific order. In this research, data were collected through interviews and direct observation of the production process of Karawo Cakes at one of the SMEs in Gorontalo, namely Toko Karwo Li Maya. The results of the analysis indicate that the use of the job order costing method can provide more detailed and accurate information regarding the components of production costs, including raw materials, direct labor, and factory overhead. This information is crucial in determining competitive selling prices and improving production efficiency. Thus, the job order costing method helps the company improve the accuracy of production cost calculations and supports better decision-making in pricing strategies.
Analisis Efisiensi Biaya Tenaga Kerja Langsung pada PT. Davincy Airindo Valentina Monoarfa; Lina Putri Taufik; Kartika Putri Husain
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5566

Abstract

This study was conducted with the aim to determine the efficiency of direct labor costs carried out by the company PT Davincy Airindo. In this study using literature review and observation, namely by conducting research in the field through direct interviews and data collection, related documents from the company through internet media. The data obtained is analyzed using the quantitative descriptive analysis method, namely how to compare labor costs that actually occur (actual). The results of the analysis will show whether direct labor costs are used efficiently to produce a product. This shows that Direct Labor Cost Control is in the efficient and stable category (in control).
Analisis Hasil Perhitungan Harga Pokok Produksi Metode Full Costing Vs Variabel Costing pada UMKM BMS Kota Gorontalo Valentina Monoarfa; Yuliana Lepa; Dinarova Salsavia Datau
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5567

Abstract

Calculating the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is determining the selling price of the product. There are two methods for determining the cost of production, namely the full costing method and the variable costing method. This research aims to determine the calculation of the cost of production of BMS MSMEs using the full costing and variable costing methods. The method in this research is the Quantitative Descriptive method. The data collection technique for this research is by observation/interview. The problem in this research is to compare the calculation of product cost with full costing and variable costing methods. The purpose of this research is to determine the determination of the cost of production based on the method used by the company, namely the full costing and variable costing methods. The results of the research obtained the cost of production using the full costing method of Tapi. 667.77, while with the variable costing method it is Rp. 334.44. The conclusion from this research is that there are differences in determining the cost of products using these two methods.
Penerapan Strategi Manajemen Persediaan pada Produk UMKM Smoothies di Beberapa Gerai Kota Gorontalo dalam Menghadapi Turbulensi Lingkungan Bisnis Valentina Monoarfa; Pratiwi Setyanti; Vitta Aliska Katili
ManBiz: Journal of Management and Business Vol. 3 No. 2 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.5568

Abstract

UMKM Smoothies are drinks that are currently popular. Drinks are made from a mixture of fruit and are usually added with additional yogurt, vegetable milk, or other fruit juice. Smoothies are often considered a healthy drink choice because they contain quite high nutritional content, such as fiber and vitamins. Apart from that, smoothies can also help increase energy and improve the digestive system. The tradition of drinking smoothies has existed in various cultures and has become a healthy drink trend in all circles. However, Smoothies UMKM have not implemented inventory management in managing the best raw materials. This research was conducted with the aim of finding out what kind of efforts they make in managing raw materials, and how the sales of UMKM Smoothies products face the turbulence of the business environment. Data collection in this research was carried out through interviews, observation and documentation
Co-Authors Abd Rahman Pakaya Abd. Rahman Pakaya Abdullah, Fandi Abdullah, Gedis Novelia K. Achmad, Zuhan Fadhillah Zayya Adam, Nurshanda U. Adampe, Gifary Alfayeed Afra Amatullah Bauna Afrizul Ekasaputra Ndjali Agnesia, Nia Agus Hakri Bokingo Agustina Detu Ahaya, Indi Ahmad Dewantoro Akase, Rezitha Leicha Alfita Alam, Muchtar Alfian Tobi Alfito Ismail Somba Alifa Nur Fadhilah Az Zahra Alindra Noe Alisya Adam ALjunaid, Dandi Alya Prisiliya Genda Amanda Hatibae Amelia Abjul Aminarti Daud Aminarti Daud Andi Mendo Andri Modjo Anggita, Adhelia Dwi Anggriani, Helen Angraini A. Ajikil Anisa Rahmawati Aprilia, Maghfira Dwi Ari, Ni Wayan Dini Ariella Oryza Savana Ilahude Aripin, Alyawati Arjan Gubali Arya Makalalag Asi, Lisda L Asia A. Yanju Asnawi, Melan Angriani Astian N Dedipo Athiyah Anindita Mohamad Atsiilah Suryani Batara Aulia Mbuinga Aulia Monika Aswad Azhari Isima Azhari Isima Azmir, Azmir Bakari, Adinda Bano, Delta Desriana Biki, Syamsul B. Catief, Dwi Cahya Chairunisa Marjan Cindi Setiawati Cindy Aniga Dango, Moh. Hairudin Danial, Destian Dea Patricia Datuela Desriyani Auna Diah Ayu Sinta Dilapanga, Eko Dinarova Salsavia Datau Dinarova Salsavia Datau Djabar, Fransiska Cecilia Doda, Nabilah Nurhidayah Doe, Hawaria Domili, Allisya Rahmawati Dukalang, Putri Asmiranda S. Dumbela, Nazwa Pratiwi Dwi Rahmatia Djafar Dwi Zahwa Mardia Otoluwa Eka, I Nengah Agus Elsafira Liputo Evril Liyani Djafar Fahrid Matiti Febri Setiyawati Febri Setiyawati Febriyanti Akuba Febriyanti Febriyanti Feibe Tandayu Fernanda Male Fiera Zelinsha Laisa Fitra Gobel Gagulu, Hanry Priyatna R. Galema, Sri Aditia Ningsih Gansi, Nandito Gerald Deavy Natadiredja Gobel, Zul Muyadzzar E. Gobel, Zul Muyadzzar El Azmi Haaniah Rizal Basalamah Hadid, Nur Aulia Hadija Laima Hadija Laima Hamidjun, Marsha Hamzah, Siti Khomaria Harun, Ayis Harun, Rofik Hasan, Desriani Hasan, Mohammad Akbar Hasan, Nur Sintia Hasan, Nurul Aulia Hasan, Paradita Y. Hasna Saleh Hassan, Deasulistiawati Haura Syifa Ilmi Hayati, Jubaidah Nur Heldy Vanni Alam Helingo, Trianingsi Hendriyanto Pembengo Herlina Rasjid Hianggio, Sitti Nurjannah Husain, Aulia Husain, Nur Hasana A. I Nengah Agus Eka Sanjaya Idil Ikal Taha Ikanoi, Atika Laila Sari Imelda Taha Indah Safitri Indi Emilia Sari Irwan Yantu Irwan Yantu Isa, Bela Ananda Ishak, Zamaludin Ismail, Adrian Ismail, Salsabila Iwan S. Seber J. Hasim, Amna Yurnaningsih Jafar Lantowa Jasin, Inayah Kamila Jessie Berliana Chelsea Manopo Jian Fitri Tumulo Jibran, Moh. Zikyan Juningsih Feronika Kadir, Risnawati L Karsum Yahya Karsum Yahya Kartika Putri Husain Kasim, Febriyanti Katili, Nindi Aprilia Kencana, Citra Delsi Natalia Labanu, Dini Aminarti Lahay, Yudit Nur Asri Lamusu, Sintia Lapasau, Khoiruddin Lawani, Sintia Lestari, Meliani Puspa Lina Putri Taufik Lina Putri Taufik Liputo, Cindrawati Lisda L. Asi Lisda L. Asi Maani, Siti Anggun Mahmud, Rahmatiya Makalalag, Safril Irwansa Mamahit, Neva Kirania Mangopa, Martian R. Mantali, Magfirah Manti, Hasrul Mawardin Marsyah Agustina Wagiu Masi, Seprianti Mattoasi Mattoasi Mbeoga, Jandriawan Mbuinga, Aulia Melandra Habibie Melki Ramon Amati Mentari Sentinuwo Mobia, Nur baiti Moh Dwi Cahyo Paputungan Moh Noer Moh. Alaika Nurula Moh. Alif Iko Moh. Randi Moh. Reza Saputra Basiru Moh. Reza Saputra Basiru Mohamad Aymar Mohamad Ilham Duke Mohamad Rizki Bau Mohamad, Magfirah Mohamad, Raynaldo Mohammad Zulkarnaen Chairul Usman Mokodompit, Danissa Natasyah Monoarfa, Hazrinnur Huzaifah Muchsana, Putri Mariandy Muchtar Ahmad Muh. Dandy Putra Thohir Muhamad Ali Rusdin Muhamad Taufik Kadir Muhammad Alghifari Dunggio Muhammad Hidayat Nurwahid Muhammad Rayhan Monoarfa Musa, Fadila Mustafa, Nur Muthiah Syahidah Mutmainah G Abas Mutya Zahra Radjulani Muzdaliva Monoarfa Nadia Rahmatia Sulistyowati Nafa Alferlita Basiru Nahra Della Fahrin Nailah Syahfira Nurdin Nanda Utuli Nanda Utuli Napi, Wiranti Napi, Yunanda Natalia Natalia Natalia Natalia Nazwa Ramadhani Latif Ngguyu, Revalina Ni Sunnita Ni Wayan Dini Ari Niluh Gede Julianti Niluh Gede Julianti Ningsih, Stevi Khairunisa Lisdia Nirfa Celia Malureng Niuwa, Randa R. Noviyanti Fatimah Riyadi Noviyanti Fatimah Riyadi Nur Alimah Nur Khairunnisa Ahmad Nur Khairunnisa Ahmad Nur Syafira Aulia Fatihah Nurain Kaluku Nuranisa Lakoro Nurara Rahim Nurcahyani, Miranda Eka Nurhidayat, Moh. Nurkamiden, Doranda Putri Farid Nurkhalizah Pontoh Nurpadila Nurpadila Nurpadilla, Nurpadilla Nurul Aliyah Abdulah Nurul Aulia Hasan Nurwijayanti Nurwinda Pade Nusi, Febri Anggraini Oktaviani Usman Olii, Mufidah Pakaya, Celsia L. Pakaya, Istifani Panane, Sitti Annisa Y Pango, Nindi Astuti Patilima, Cintia Juliana Patilima, Ririn Andriani Pindrawaty Mooduto Podungge, Robiyanti Pongoliu, Yayu Isyana D. Pratiwi Setyanti Puko, Satriyo R. Pulukadang, Moh. Fajar Putra, Ricky Andra Putri, Sufei Raflin Hinelo Rahmat Rizaldi Paputungan Rahmawati Djiki Rama Aiphama Rasuli, Miftaturahmi Ratnawati, Festika Razak, Siti Zahra Abd. Reasty Lutfia Idrus Regita Duda Revalina Rezkiawan Tantawi Ridwan Nur Bahri Miolo Ridwan Nur Bahri Miolo Rila Septiana Hanapi Rivana Mangga Rizan Machmud Robiyati Podungge Ronal Baruadi Sadapu, Ahlul Jihaad Safira Zatalia Putri Hikmah Sahril Karelv Saila Darban Salade, Rafmi Saleh, Nabella Stevany Putri Royenda Salma Talib Salsabila Alsyahira Thori Jermias Samadi, Novianti Samuda, Nayla Sitti Aulia Sari, Desi Puspita Sasfika Paputungan Sentinuwo, Mentari Serina Paputungan Setiawati, Renita Pratiwi Setyanti, Pratiwi Sharina Putri Hurain Shely Ardianti Silvia Goiyo Sinthia Nur Haliza Maa Sintiya Payu Sirlin S Taalipu Sirtom, Mohammad Multazam Sisra Manto Siti Fadila Mahanggi Siti Pratiwi Husain Siti Rahayu Siti Rahmawati Pou Siti Rahmiyati Gurdam Sitti Alamsyah Sjahbuddin, Indah Rahmadanti Soleh, Nurdin Soleman, Akmalia Sahsia Sri Agustina Monoarfa Sri Ananda Dehimel Sri Dewi Lestari, Sri Dewi Sri Rahmalia Saleh Sri Rahmalia Saleh Sri Ramtika A. Moonggalo Sri Wahyuningsi Akuna Sugito, Jois Setiyowati Sujono, Adinda I Sulisti Laode Susmiyati Talibana Susmiyati Talibana Syamsul B Biki Syawa Oktarina Abdullah Syeril Anatasya Harun Tawaa, Dwi Salsa Tiara Yulistiani Goi Tilahunga, Larasati Octavia Putri Tineke Wolok Tino, Meilanda Upingo, Putri Pidyan H. Usman, Moh Zullkarnaen Chairul Usulu, Revalina Utiarahman, Miftahurrahma Utina, Rahmawati v, Nurhasana A. Vetty D. Pulukadang Vika Lestari Tobamba Vitta Aliska Katili Wahyuni Wahyuni Wanci, Muh. Dermawan R. Welua, Desvita Wulandari Wiranata, I Dewa Gede Arya Witri Adelia Damopolii Wiwin Wiwin, Wiwin Wowor, Moh. Afriansyah Yahya, Shoviyani Yanti Aneta Yapanto, Sri Dea Yasin, Arman Abd. Yolanda Dwi Cahyani Niode Yuliana Ihsan Baili Yuliana Lepa Yulinda L. Ismail Yunus, Sitty Nur Cholisah Yunus, Wanda Yusuf, Nurafdha Lela Zahra Amidu Zaki, Muhammad Alif Zaqly, Andi Achmad Zihan Putri Maharani Montu Zuchri Abdussamad Zulfia K. Abdussamad