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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI 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 Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Research Journal on Education Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Innovative: Journal Of Social Science Research 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 PELATIHAN DIGITAL MARKETING UNTUK UMKM TOKO KUE HANANIA FOOD Monoarfa, Valentina; Panane, Sitti Annisa Y; Lawani, Sintia; Nurkamiden, Doranda Putri Farid; Sujono, Adinda I
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18405

Abstract

This study analyzes employee training strategies at Hanania Food, particularly in improving communication skills and product packaging. The research employs a qualitative method with a direct interview approach with the business owner. The results indicate that training at Hanania Food is conducted informally over one to three days without a structured evaluation system. While this training allows employees to adapt quickly, its limitations can lead to inconsistencies in product quality and service. Compared to more structured training, informal methods are less effective in maintaining long-term work standards. Additionally, the main challenges in human resource management include the lack of an incentive system, the risk of job monotony, and difficulties in retaining employee loyalty. Therefore, a combination of informal training and a more structured system is necessary to enhance training effectiveness and employee motivation.
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
Pengaruh Rotasi Jabatan dan Motivasi Kerja terhadap Prestasi Kerja Pegawai di Pengadilan Agama Gorontalo Kelas 1A Gansi, Nandito; Podungge, Robiyati; Monoarfa, Valentina
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.201

Abstract

This research aims to determine how much influence position rotation and work motivation have on employee work performance at the Class 1A Gorontalo Religious Court. The method used in this research is a quantitative research method, with a sample size of 30 employees, and this research was conducted at the Gorontalo Class 1A Religious Court. To process data obtained from respondents, researchers used the SPSS application. The results of this research show that partially the independent variables (position rotation and work motivation) are only the work motivation variables that have a positive and significant effect, while the position rotation variable has no effect on the dependent variable (work performance). This is proven by the results of the t test. Meanwhile, in the results of the f test simultaneously the independent variables (position rotation and work motivation) have an effect on the dependent variable (work performance). Then based on the results of the coefficient of determination test (R2), the R Square value is (0.737) or (73.7%). This value shows that 73.7% of the dependent variable (work performance) can be influenced by independent variables (position rotation and work motivation) and 26.3% is influenced by other variables not examined in this research.
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