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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business YUME : Journal of Management Jambura Accounting Review Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Ilmiah Wahana Pendidikan JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Journal of Management and Business Komunal Jurnal Pengabdian Masyarakat Economic Reviews Journal MES Management Journal Journal of International Conference Proceedings AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Applied Business and Administration Journal (ABAJ) Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies
Valentina Monoarfa
Fakultas Ekonomi, Universitas Negeri Gorontalo
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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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6621

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 Natalia; Ni Wayan Dini Ari
ManBiz: Journal of Management and Business Vol 3 No 2 (2024): ManBiz: Journal of Management and Business (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6624

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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6625

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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6629

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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6631

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 Turbelensi 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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6632

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.
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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6634

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 (In Press)
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i2.6636

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.
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.
Co-Authors Abd Rahman Pakaya Adampe, Gifary Alfayeed Agus Hakri Bokingo Ahmad Dewantoro Alfian Tobi Alfian Tobi 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 Astian N Dedipo Atsiilah Suryani Batara Aulia Mbuinga Aulia Monika Aswad Azhari Isima Azhari Isima Azmir, Azmir Bela Ananda Isa Cindi Setiawati Cindy Aniga Cindy Aniga Danial, Destian Desriyani Auna Diah Ayu Sinta Dinarova Salsavia Datau Dinarova Salsavia Datau Doda, Nabilah Nurhidayah Doe, Hawaria Fahrid Matiti Febri Setiyawati Febri Setiyawati Fiera Zelinsha Laisa Galema, Sri Aditia Ningsih Gobel, Fitra Hadija Laima Hadija Laima Harun, Rofik Hasan, Mohammad Akbar Hasan, Nurul Aulia Hasna Saleh Haura Syifa Ilmi Heldy Vanni Alam Hendriyanto Pembengo Herliana Herliana Herlina Rasjid Hianggio, Sitti Nurjannah Husain, Aulia Husain, Nur Hasana A. I Nengah Agus Eka Sanjaya Ikal Taha Indah Safitri Indi Emilia Sari Irwan Yantu Ismail, Salsabila Iwan S. Seber Jafar Lantowa Jessie Berliana Chelsea Manopo Jian Fitri Tumulo Jian Fitri Tumulo Juningsih Feronika Karsum Yahya Karsum Yahya Kartika Putri Husain Lahay, Yudit Nur Asri Lina Putri Taufik Lina Putri Taufik Lisda L. Asi Maani, Siti Anggun Mamahit, Neva Kirania Mangopa, Martian R. Mantali, Magfirah Manti, Hasrul Mawardin Marsyah Agustina Wagiu mattoasi mattoasi 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 Mohammad Zulkarnaen Chairul Usman Mokodompit, Danissa Natasyah Muchtar Ahmad Muchtar Alam Muh. Dandy Putra Thohir Muhamad Taufik Kadir Muhammad Hidayat Nurwahid Muhammad Rayhan Monoarfa Muthiah Syahidah Mutmainah G Abas Muzdaliva Monoarfa Muzdaliva Monoarfa Nafa Alferlita Basiru Nahra Della Fahrin Nailah Syahfira Nurdin Nanda Utuli Nanda Utuli Nandito Gansi Napi, Yunanda Natalia Natalia Natalia Natalia Ngguyu, Revalina 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 Mustafa Nur Syafira Aulia Fatihah Nuranisa Lakoro Nurara Rahim Nurul Aliyah Abdulah Nurul Aulia Hasan Nurwinda Pade Nusi, Febri Anggraini Oktaviani Usman Pakaya, Celsia L. Patilima, Ririn Andriani Pindrawaty Mooduto Pratiwi Setyanti Raflin Hinelo Rahmat Rizaldi Paputungan Ratnawati, Festika Raynaldo Mohamad 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 Siti Pratiwi Husain Sri Agustina Monoarfa Sri Ananda Dehimel Sri Rahmalia Saleh Sri Rahmalia Saleh Sufei Putri Susmiyati Talibana Susmiyati Talibana Syawa Oktarina Abdullah Tiara Yulistiani Goi v, Nurhasana A. Vetty D. Pulukadang Vika Lestari Tobamba Vitta Aliska Katili Wahyuni Wahyuni Welua, Desvita Wulandari Wiwin Wiwin, Wiwin Yanti Aneta Yolanda Dwi Cahyani Niode Yuliana Ihsan Baili Yuliana Lepa Yulinda L. Ismail Zihan Putri Maharani Montu Zuchri Abdussamad Zulfia K. Abdussamad