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Pengaruh Perencanaan dan Pengawsan Terhadap Penerapan Anggaran Berbasis Kinerja Pada SKPD di Kabupaten Gorontalo Mattoasi, Mattoasi; Monoarfa, Valentina; Hasan, Nurul Aulia
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4108

Abstract

This research aims to determine the influence of planning and supervision on the implementation of performance-based budgeting in SKPD in Gorontalo Regency, either partially or simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from questionnaires distributed to the population in this study, namely all Regional Work Units (SKPD) in Gorontalo Regency which are directly involved in managing and producing PAD using Purposive Sampling. The data analysis technique in this research is descriptive quantitative analysis using the statistical t test, statistical f test, and coefficient of determination test (Adjusted R Square) using IBM SPSS 26 for windows. The results of the research show that Planning and Supervision has a positive and significant effect on the implementation of performance-based budgeting in SKPD in Gorontalo Regency both partially and simultaneously with a determinant value of 38.6% while the remaining 61.4% is explained by other variables not studied. in this research.
PKM Pelaku UMKM Melalui Pengembangan Usaha Kuliner Berbasis Ekonomi Kreatif dan Digital Marketing di Desa Yosonegoro Lantowa, Jafar; Harun, Rofik; Monoarfa, Valentina
Jurnal Pengabdian Pada Masyarakat Vol 9 No 1 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i1.636

Abstract

Desa Yosonegoro memiliki keunikan kuliner tradisional berupa ketupat, nasi bulu, sate tusuk, dan dodol. Penghasilan masyarakat Yosonegoro sebagian besar hanya berasal dari pendapatan kuliner ini, karena sebagian besar mereka adalah pedagang kuliner. Sejak Pandemi pendapatan mereka berkurang. Keterbatasan pendapatan dari hasil penjualan kuliner ini, dipengaruhi oleh beberapa faktor yakni aspek manajemen usaha yang kurang maksimal, masalah aspek pemasaran bersifat konvensional, dan aspek pengemasan yang monoton. Tujuan program PKM ini adalah untuk mewujudkan Desa Yosonegoro sebagai Kampung Kuliner melalui pengembangan usaha kuliner berbasis Ekonomi kreatif dan Digital Marketing sehingga potensi desa sebagai kampung kuliner bisa mengglobal. Metode yang digunakan ialah metode survei, metode wawancara, dan observasi lapangan serta pelaksanaan sosialisisasi, workshop, pelatihan dan pendampingan serta pembuatan desain kemasan produk, pembuatan website kampung kuliner, pembuatan sertifikat halal, penataan lokasi kampung kuliner, melaksanakan lokakarya dan serah terima aset pada mitra pelaku UMKM di di Desa Yosonegoro, Kec. Limboto Barat, Kab. Gorontalo. Hasil pelaksanaan program adanya peningkatan pendapatan masyarakat melalui keterampilan yang dimiliki masyarakat yang sebelumnya kuliner belum dikemas dengan menarik dan belum menggunakan website, setelah kegiatan mitra sudah mulai mengemas dalam bentuk kemasan menarik serta menjual kuliner tersebut dalamm bentuk online. Pendapatan perhari sebelumnya Rp. 300.000-Rp. 500.000 meningkat dengan pendapatan Rp. 500.000-Rp. 800.000/hari. Peningkatan ini berdasarkan kuesioner yang disebar kepada mitra, sehingga hasil pelaksanaan terealisasi sesuai dengan target pelaksanaan Program Pemberdayaan Kemitraan Masyarakat di Desa Yosonegoro, Kec. Limboto Barat, Kab. Gorontalo. Yosonegoro Village has unique traditional culinary delights in the form of ketupat, nasi bulu, skewered satay and dodol. Most of the Yosonegoro people's income comes from culinary income, because most of them are culinary traders. Since the pandemic their income has decreased. The limited income from culinary sales is influenced by several factors, namely aspects of business management that are not optimal, problems with conventional marketing aspects, and monotonous packaging aspects. The aim of this PKM program is to realize Yosonegoro Village as a Culinary Village through developing culinary businesses based on creative economy and digital marketing so that the village's potential as a culinary village can go global. The methods used are survey methods, interview methods, and field observations as well as carrying out socialization, workshops, training and mentoring as well as making product packaging designs, creating culinary village websites, making halal certificates, arranging culinary village locations, carrying out workshops and handing over assets to partners. MSME actors in Yosonegoro Village, District. West Limboto, Kab. Gorontalo. The result of implementing the program is an increase in people's income through the skills possessed by the community. Previously, culinary delights had not been packaged attractively and had not used a website. After the activities, partners have started to package them in attractive packaging and sell these culinary delights online. Previous daily income Rp. 300,000-Rp. 500,000 increased with an income of Rp. 500,000-Rp. 800,000/day. This increase is based on a questionnaire distributed to partners, so that the implementation results are realized in accordance with the implementation target of the Community Partnership Empowerment Program in Yosonegoro Village, Kec. West Limboto, Kab. Gorontalo.
Perhitungan Harga Pokok Produk Bersama dan Produk Sampingan dengan Penetapan Harga Jual Produksi Tahu dan Ampasnya Valentina Monoarfa; Nurwinda Pade; Aulia Monika Aswad
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.v3i2.5569

Abstract

The research project for estimating the cost of goods together and by-products of Ms. Sri's tofu business is discussed in this article. Main products are goods that meet predetermined criteria and are the company's main goal, while side products are goods that are created unavoidably but are not the company's main goal. The aim of this research is to calculate the cost of production of tofu and dregs, and determine the appropriate selling price for these two products. Case studies and literature reviews were the research approaches used in this project. Case studies involve talking to companies and doing research, while literature studies involve looking through books and other sources of information for relevant information. The research method used is the joint cost method with a full costing method approach.
Pengendalian Biaya Kedelai Home Industry Tahu-Tempe Mbak Sri Valentina Monoarfa; Nur Khairunnisa Ahmad; Pindrawaty Mooduto
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.v3i2.5570

Abstract

This study aims to analyze the material cost control in Mbak Sri's home industry of tofu and tempeh production. Material costs constitute a significant portion of the total production costs, and effective control measures are crucial for ensuring profitability. The research employs a qualitative approach, utilizing observation and in-depth interviews to gather data. The findings reveal that Mbak Sri implements several cost control strategies, including careful material selection, efficient utilization, and waste minimization. However, challenges arise due to fluctuating raw material prices and limited bargaining power. The study recommends implementing a comprehensive material management system, establishing strategic supplier relationships, and exploring alternative sourcing options to enhance cost control measures. By addressing these recommendations, Mbak Sri's home industry can improve its overall operational efficiency and profitability.
Pengembangan SDM Dengan Berbasis Digital Guna Mendorong Pertumbuhan Ekonomi Bisnis Di Era Digital Pada UMKM Setyanti, Pratiwi; Monoarfa, Valentina; Hasan, Mohammad Akbar
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.98

Abstract

Pengembangan sumber daya manusia (SDM) di era digital merupakan strategi penting untuk meningkatkan pertumbuhan ekonomi, khususnya pada Usaha Mikro, Kecil, dan Menengah (UMKM). Tujuan dari pengabdian ini adalah untuk memberikan pelatihan keterampilan digital kepada pelaku UMKM di Desa Poowo Barat, guna mendorong inovasi dan meningkatkan daya saing mereka di pasar. Metode yang digunakan dalam pengabdian ini yaitu dengan pendekatan kualitatif, dengan pelaksanaan pelatihan selama satu hari yang mencakup pengenalan aplikasi Canva, pemasaran digital, serta dasar desain produk. Hasil dari pengabdian menunjukkan bahwa peserta mampu menggunakan teknologi digital untuk meningkatkan pemasaran produk mereka, serta memperluas jangkauan pasar. Selain itu, pelatihan ini juga berhasil meningkatkan pemahaman bagi para peserta tentang pentingnya inovasi dalam bisnis di era digital. Implikasi dari hasil pengabdian ini menunjukkan bahwa dalam pengembangan SDM berbasis digital sangat relevan dengan teori pertumbuhan ekonomi dan kebijakan pemerintah dalam mendorong digitalisasi UMKM. Diharapkan, hasil ini bisa menjadi acuan bagi kebijakan yang mendukung peningkatan kapasitas SDM dalam menghadapi tantangan globalisasi dan teknologi informasi.
Strategi Pemasaran Digital dan Pengembangan Produk Hand Sanitizer Berbahan Dasar Alami Mbuinga, Aulia; Monoarfa, Valentina; Mantali, Magfirah
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.100

Abstract

BioMan Sanitizer merupakan produk inovatif berbahan dasar alami yang diformulasikan dari ekstrak daun sirih (Piper betle) dan jeruk nipis (Citrus aurantiifolia). Produk ini dikembangkan untuk memenuhi kebutuhan pasar akan hand sanitizer yang aman dan efektif. Dalam proses pembuatan produk, kegiatan dilakukan secara langsung di hadapan masyarakat sebagai bagian dari pengabdian masyarakat. Pengabdian ini bertujuan untuk merumuskan strategi pemasaran digital yang efektif dengan menggunakan pendekatan Quality Function Deployment (QFD) dan analisis lingkungan internal-eksternal. QFD digunakan untuk mengidentifikasi kebutuhan dan preferensi konsumen serta menerjemahkannya ke dalam strategi pemasaran digital yang sesuai. Data yang digunakan terdiri dari data primer dan sekunder dengan metode komparatif, yaitu menilai faktor internal dan eksternal tanpa melakukan eksperimen langsung. Hasil pengabdian menunjukkan bahwa kekuatan dan kelemahan merupakan faktor internal yang memengaruhi potensi penjualan produk, sementara peluang dan ancaman berasal dari lingkungan eksternal. Beberapa alternatif strategi pemasaran digital yang diusulkan meliputi optimalisasi promosi melalui media sosial, peningkatan diferensiasi produk, serta penjualan di berbagai platform e-commerce. Strategi-strategi tersebut diharapkan dapat memperluas jangkauan pasar, meningkatkan penjualan, dan membantu masyarakat menghadapi perubahan pasar dengan lebih adaptif.
Analisis Biaya Modal Usaha Terhadap Laba Perusahaan: Studi Kasus pada Pet Shop di Kota Gorontalo Valentina Monoarfa; Atsiilah Suryani Batara; Diah Ayu Sinta; Haura Syifa Ilmi; Jessie Berliana Chelsea Manopo; Mohammad Zulkarnaen Chairul Usman; Muhammad Hidayat Nurwahid
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.708

Abstract

This research aims to analyze the effect of business capital on company profits, with a focus on the pet shop business in Gorontalo City. Business capital has an important role in pet shop business operations, including providing stock, technology, infrastructure and human resource management. Effective capital management can improve service quality, expand marketing and optimize operations, which ultimately has an impact on increasing profits. This research uses a qualitative descriptive approach through in-depth interviews with pet shop owners and managers in Gorontalo City, such as Cleo Pet Shop, Garfield Pet Shop, and Mori Pet Shop. The research results show that the capital spent ranges from IDR 40,000,000 - IDR 50,000,000, and the greater the capital available, the greater the opportunity to gain significant profits. However, other factors such as selling price, service, product promotion and business location also have a big influence on company profits. Location strategy, appropriate marketing strategy, and good service can increase consumer appeal, which has an impact on sales volume and profitability. The results of this research conclude that proper business capital management, balanced with good marketing strategies and strategic location selection, can increase company profits, even though there are competitive factors.
Penerapan Sistem Biaya Standar pada Perusahaan Dagang “Supermarket’’ Valentina Monoarfa; Yuliana Ihsan Baili; Karsum yahya; Anisa Rahmawati; Susmiyati Talibana
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.717

Abstract

The implementation of a standard cost system in a trading company such as a supermarket is an important strategy in effective and efficient cost management. A standard cost system is a method for determining costs that should occur based on certain factors, such as raw material costs, labor, and overhead. By using this system, companies can plan, control, and evaluate costs that occur in daily operations. The main purpose of implementing a standard cost system is to improve budgeting accuracy, control cost deviations, and optimize resource use. In supermarket companies, a standard cost system can be used to calculate the cost of goods sold (COGS), labor costs, and other operational costs, making it easier to set prices and control costs. In addition, this system also provides clearer information for management in decision making, both related to budget planning, pricing strategies, and performance evaluations. The implementation of a standard cost system is expected to improve the efficiency and competitiveness of supermarkets in facing increasingly competitive market challenges.
Analisis Efektivitas Biaya dan Manfaat Pelatihan Perthitungan pada UMKM Valentina Monoarfa; Aminarti Daud; Nanda Utuli; Sri Rahmalia Saleh; Noviyanti Fatimah Riyadi
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.718

Abstract

The training in calculation for Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in enhancing the managerial and financial skills of business actors. This study employs a descriptive qualitative approach to evaluate the cost-effectiveness and benefits of the training. The results indicate that training participants experience significant improvements in transaction recording, financial report management, and business decision-making. With a better understanding of financial management, MSMEs can enhance their competitiveness and sustainability. Therefore, investment in this training has proven to yield positive results and is worth continuing.
Penentuan Harga Pokok Produksi Berdasarkan Metode Pesanan pada Mahasiswa Valentina Monoarfa; Niluh Gede Julianti; Nurul Aliyah Abdulah; Marsyah Agustina Wagiu; Revalina
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.719

Abstract

Determining the cost of production is an important aspect of cost management in various industries, including the education sector. This study aims to analyze the order-based costing method for students, focusing on its impact on operational efficiency and decision-making. The order method allows institutions to calculate production costs accurately based on the specific needs of each project or study program. Data were collected through surveys and interviews with students and lecturers at several universities. The results of the analysis show that the use of this method not only increases cost transparency but also encourages students to better understand the production process and cost management. This study recommends the widespread application of the order method in educational environments to improve accountability and efficiency in resource management.
Co-Authors Abd Rahman Pakaya Abd. Rahman Pakaya Adampe, Gifary Alfayeed Agus Hakri Bokingo Ahaya, Indi Ahmad Dewantoro Aiphama, Rama Akase, Rezitha Leicha Alfita Alam, Muchtar Alfian Tobi Alfian Tobi ALjunaid, Dandi Alya Prisiliya Genda Alya Prisiliya Genda Amanda Hatibae Amanda Hatibae Aminarti Daud Aminarti Daud Andri Modjo Anisa Rahmawati Ari, Ni Wayan Dini Arjan Gubali Arjan Gubali Arya Makalalag Asi, Lisda L Asnawi, Melan Angriani Astian N Dedipo Atsiilah Suryani Batara Aulia Mbuinga Aulia Monika Aswad Aulia Monika Aswad Azhari Isima Azhari Isima Azmir, Azmir Bano, Delta Desriana Biki, Syamsul B. Cindi Setiawati Cindi Setiawati Cindy Aniga Cindy Aniga Danial, Destian Desriyani Auna Diah Ayu Sinta Dinarova Salsavia Datau Dinarova Salsavia Datau Doda, Nabilah Nurhidayah Doe, Hawaria Eka, I Nengah Agus Fahrid Matiti Febri Setiyawati Febri Setiyawati Fiera Zelinsha Laisa Galema, Sri Aditia Ningsih Gansi, Nandito Gobel, Fitra Gobel, Zul Muyadzzar E. Hadija Laima Hadija Laima Hamidjun, Marsha Harun, Rofik Hasan, Mohammad Akbar Hasan, Nurul Aulia Hasna Saleh Haura Syifa Ilmi Heldy Vanni Alam Hendriyanto Pembengo Hendriyanto Pembengo Herlina Rasjid Hianggio, Sitti Nurjannah Husain, Aulia Husain, Nur Hasana A. I Nengah Agus Eka Sanjaya Ikal Taha Indah Safitri Indah Safitri Indi Emilia Sari Indi Emilia Sari Irwan Yantu Isa, Bela Ananda Ishak, Zamaludin Ismail, Adrian Ismail, Salsabila Iwan S. Seber Jafar Lantowa Jessie Berliana Chelsea Manopo Jian Fitri Tumulo Jian Fitri Tumulo Jibran, Moh. Zikyan Juningsih Feronika Juningsih Feronika Karsum Yahya Karsum Yahya Kartika Putri Husain Kartika Putri Husain Kasim, Febriyanti Labanu, Dini Aminarti Lahay, Yudit Nur Asri Lamusu, Sintia Lawani, Sintia Lina Putri Taufik Lina Putri Taufik Liputo, Cindrawati Lisda L. Asi Lisda L. Asi Maani, Siti Anggun Mamahit, Neva Kirania Mangopa, Martian R. Mantali, Magfirah Manti, Hasrul Mawardin Marsyah Agustina Wagiu Mattoasi, Mattoasi Mbuinga, Aulia Melki Ramon Amati Moh Dwi Cahyo Paputungan Moh. Alaika Nurula Moh. Reza Saputra Basiru Moh. Reza Saputra Basiru Mohamad Rizki Bau Mohamad, Magfirah Mohamad, Raynaldo Mohammad Zulkarnaen Chairul Usman Mokodompit, Danissa Natasyah Muchtar Ahmad Muh. Dandy Putra Thohir Muhamad Taufik Kadir Muhammad Hidayat Nurwahid Muhammad Rayhan Monoarfa Mustafa, Nur Muthiah Syahidah Mutmainah G Abas Muzdaliva Monoarfa Muzdaliva Monoarfa Nafa Alferlita Basiru Nahra Della Fahrin Nailah Syahfira Nurdin Nanda Utuli Nanda Utuli Napi, Wiranti Napi, Yunanda Natalia Natalia Natalia Natalia Ngguyu, Revalina Ni Wayan Dini Ari Ni Wayan Dini Ari Niluh Gede Julianti Niluh Gede Julianti Noviyanti Fatimah Riyadi Noviyanti Fatimah Riyadi Nur Alimah Nur Khairunnisa Ahmad Nur Khairunnisa Ahmad Nur Syafira Aulia Fatihah Nuranisa Lakoro Nurara Rahim Nurkamiden, Doranda Putri Farid Nurul Aliyah Abdulah Nurwijayanti Nurwinda Pade Nurwinda Pade Nusi, Febri Anggraini Oktaviani Usman Pakaya, Celsia L. Panane, Sitti Annisa Y Pango, Nindi Astuti Patilima, Ririn Andriani Pindrawaty Mooduto Pindrawaty Mooduto Podungge, Robiyanti Pratiwi Setyanti Pratiwi Setyanti Puko, Satriyo R. Putri, Sufei Raflin Hinelo Rahmat Rizaldi Paputungan Ratnawati, Festika Reasty Lutfia Idrus Regita Duda Revalina Rezkiawan Tantawi Ridwan Nur Bahri Miolo Ridwan Nur Bahri Miolo Rila Septiana Hanapi Rizan Machmud Robiyati Podungge Safira Zatalia Putri Hikmah Salade, Rafmi Sentinuwo, Mentari Setiawati, Renita Pratiwi Setyanti, Pratiwi Silvia Goiyo Sinthia Nur Haliza Maa Sintiya Payu Sirlin S Taalipu Sirtom, Mohammad Multazam Siti Pratiwi Husain Sjahbuddin, Indah Rahmadanti Soleh, Nurdin Sri Agustina Monoarfa Sri Ananda Dehimel Sri Rahmalia Saleh Sri Rahmalia Saleh Sujono, Adinda I Susmiyati Talibana Susmiyati Talibana Syawa Oktarina Abdullah Tiara Yulistiani Goi Utina, Rahmawati v, Nurhasana A. Vetty D. Pulukadang Vika Lestari Tobamba Vitta Aliska Katili Vitta Aliska Katili wahyuni wahyuni Welua, Desvita Wulandari Wiwin Wiwin, Wiwin Wowor, Moh. Afriansyah Yanti Aneta Yasin, Arman Abd. Yolanda Dwi Cahyani Niode Yuliana Ihsan Baili Yuliana Lepa Yuliana Lepa Yulinda L. Ismail Yusuf, Nurafdha Lela Zaki, Muhammad Alif Zihan Putri Maharani Montu Zuchri Abdussamad Zulfia K. Abdussamad