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All Journal International Journal Management and Economic (IJME) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Abdi Masyarakat Multidisiplin
Abednego Priyatama
Universitas Gunadarma
Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGAJUAL MENGGUNAKAN METODE FULL COSTING PADA UKM SEBLAK WS Tulus Pujo Nugroho; Abednego Priyatama; Firdaus Ramadhan
Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.181 KB) | DOI: 10.56127/jekma.v1i2.132

Abstract

The purpose of this study is to determine the cost of production using the full costing method to determinethe selling price of SMEs Seblak WS. The method used in this study is the calculation of the cost ofproduction using the Full Costing method, namely determining the cost of a product that takes into accountall elements of production costs including raw material costs, direct labor costs, and factory overhead costs,which are fixed or variable. The results of this study are the calculation of the cost of production indetermining the selling price using the SME Seblak WS method with the full costing method. So that theresults of the calculation of the cost of production produce a difference in selling prices according to UKMSeblak WS with the full costing method which affects the selling price and profit earned by UKM SeblakWS
ANALISIS PENENTUAN HARGA JUAL SOTO MIE BOGOR DENGAN MENGGUNAKAN METODE COST PLUS PRICING MELALUI PENDEKATAN FULL COSTING PADA UD. SOTO MIE BOGOR KANG ODING Abednego Priyatama; Jessica Barus; Selena Suci Wulan Syara; Wahyu Widjayanti
Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.809 KB) | DOI: 10.56127/jekma.v1i2.234

Abstract

Banyak diantara perusahaan kecil seperti Usaha Kecil Menengah (UKM) yang tidak memahami secara benar mengenai penentuan harga pokok produksi. Harga pokok produksi berpengaruh terhadap penentuan harga jual. Harga jual yang ditentukan harus dapat menutupi biaya produksi yang dikeluarkan perusahaan agar perusahaan dapat memperoleh laba sesuai dengan yang diharapkan dan jauh dari ancaman kerugian bahkan kebangkrutan. Tujuan penelitian ini adalah untuk mengetahui penentuan harga jual soto mie bogor pada UD. Soto Mie Bogor Kang Oding, untuk mengetahui penentuan harga jual soto mie bogor menurut cost plus pricing dengan pendekatan full costing, dan juga untuk mengetahui perbandingan harga jual antar keduanya. Metode yang digunakan dalam penelitian ini adalah metode cost plus pricing dengan pendekatan full costing. Analisis metode cost plus pricing digunakan untuk menentukan harga jual suatu produk. Harga jual berdasarkan cost plus pricing ditentukan dengan menambah masa biaya yang akan datang dengan suatu persentase markup yang dihitung dengan rumus tertentu. Hasil dari penelitian ini adalah harga jual menurut UD. Soto Mie Bogor Kang Oding adalah sebesar Rp 15.000,- mangkok/bungkus sedangkan harga jual menurut metode cost plus pricing melalui pendekatan full costing sebesar Rp 15.500,- mangkok/bungkus. Harga jual dalam perhitungan cost plus pricing menjadi lebih tinggi dibandingkan menurut UD. Soto Mie Bogor Kang Oding karena dalam perhitungannya memasukan seluruh unsur-unsur biaya sehingga menghasilkan laba yang sesungguhnya didapatkan oleh perusahaan.
IMPLEMENTATION OF SAK EMKM ON MICRO SMALL MEDIUM ENTREPRISES (CASE STUDY: BU EKO'S SOSIS SHOP) Abednego Priyatama; Jessica Barus; Ratna Susilowati
International Journal Management and Economic Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

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Abstract

SAK-EMKM is the financial accounting standard that regulates general transactions and the measurement basis uses historical costs, so that EMKM simply records assets and liabilities at their acquisition cost. It is hoped that SAK-EMKM can assist MSME actors in Indonesia in preparing financial reports to make it easier for MSME actors to obtain access to funding from financial institutions. The purpose of this research is to identify whether Bu Eko's Sausage Shop has implemented SAK EMKM. The results of observations and analysis can be concluded that in this business adequate financial reporting has not been implemented. Kedai Sosis Bu Eko has not been able to measure the level of financial performance and has not been able to know clearly and with certainty the development of its business.
ANALISIS IMPLEMENTASI ISAK 35 DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA (STUDI KASUS PADA YAYASAN CINTA SEDEKAH) Early Armein Thahar; Jessica Barus; Abednego Priyatama; Mutia Wardani
Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2024): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v3i3.1907

Abstract

Implementasi ISAK 35 mengatur pada pengukuran aset, kewajiban, ekuitas, pengakuan pendapatan dan beban yang bertujuan terciptanya laporan keuangan yang transparansi pada entitas nonlaba seperti yayasan. Penelitian ini bertujuan untuk mengetahui analisis penerapan ISAK 35 dalam laporan keuangan pada Yayasan Cinta Sedekah periode 2020-2022. Metode penelitian mengacu pada kebijakan ISAK 35. Penelitian ini menggunakan data kuantitatif yaitu data sekunder yang diperoleh dari website resmi laporan keuangan Yayasan Cinta Sedekah periode 2020-2022. Teknik pengumpulan data yang digunakan untuk memperoleh data dengan cara dokumentasi dengan analisis laporan keuangan. Hasil penelitian menunjukkan bahwa Yayasan Cinta Sedekah menyajikan 5 laporan keuangan. Yayasan Cinta Sedekah telah menerapkan standar akuntansi yang sesuai dengan ISAK 35 yang meliputi Laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Arus Kas, dan Catatan atas Laporan Keuangan.
Peningkatan Literasi Keuangan Siswa Kelas V Sekolah Dasar melalui Edukasi Pengelolaan Uang Saku, Menabung, dan Belanja Bijak Tommy Kuncara; Windy Dwiparaswati; Abednego Priyatama; Fera Riske Anggita; Sandy Suryady
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 2 (2026): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i2.2954

Abstract

Financial literacy is a fundamental skill that should be introduced to children from elementary school age. An understanding of the value of money, pocket-money management, saving habits, and the ability to distinguish needs from wants can help students make more responsible financial decisions. This community service program aimed to improve the financial literacy of fifth-grade elementary school students through education on pocket-money management, saving, and wise spending. The program was conducted at SDN Margahayu XIII, Bekasi City, on June 15, 2026, involving 30 fifth-grade students. An educational and participatory approach was applied through interactive presentations, needs-and-wants games, pocket-money allocation simulations, saving-goal preparation, simple financial-recording exercises, and wise-shopping simulations. The program was evaluated using pre-tests, post-tests, student worksheets, and participant-observation sheets. The results showed that the students’ average financial literacy score increased from 53.8 in the pre-test to 85.0 in the post-test. The score increased by 31.2 points or 58.0%. A total of 27 students, or 90.0%, achieved a minimum post-test score of 75, while 29 students, or 96.7%, demonstrated improved scores. The highest improvement was found in the students’ ability to distinguish needs from wants, which increased by 33 points. These results demonstrate that contextual learning through games and simulations can improve students’ understanding of pocket-money management, saving, and responsible shopping decisions. This program is expected to become an initial step in developing economical, planned, disciplined, and responsible financial behavior among elementary school students.
PREDICTING BANKRUPTCY IN INDONESIA'S AIRLINE SECTOR: A ZMIJEWSKI MODEL ANALYSIS Sri Wahyu Handayani; Abednego Priyatama
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3010

Abstract

This study aims to determine the analysis of bankruptcy potential based onThe Zmijewski model was applied to aviation subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. The data used in this study is quantitative, and the data sources are secondary data, with data collection techniques using literature and documentation. The method used in this study is descriptive with a quantitative approach. This method aims to describe a condition in detail by using numbers to process and interpret data. The analysis technique used in this study is the Zmijewski method using 3 ratios. Based on the results of this study, it can be concluded that using the Zmijewski method, all 3 aviation subsector companies have the potential to go bankrupt. The aviation subsector companies listed on the IDX are: PT AirAsia Indonesia Tbk (CMPP), PT Garuda Indonesia (Persero) Tbk (GIAA), and PT Jaya Trishindo Tbk (HELI).
ANALISIS PENERAPAN PSAK 201 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA PT WASKITA KARYA TBK Shofiyyah Putri Gita; Early Armein Thahar; Diah Aryati Prihartini; Jessica Barus; Abednego Priyatama
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2579

Abstract

PSAK (Pernyataan Standar Akuntansi Keuangan) 201 mengatur penyajian laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, serta catatan atas laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan PSAK 201 dalam penyajian laporan keuangan PT. Waskita Karya Tbk periode 2023–2024, serta menilai tingkat kesesuaiannya dengan standar tersebut. PSAK 201 berperan penting dalam memastikan laporan keuangan disajikan secara wajar, konsisten, dan informatif bagi para pemangku kepentingan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, dengan data sekunder berupa laporan keuangan tahunan dan catatan atas laporan keuangan PT Waskita Karya Tbk periode 2023–2024. Teknik pengumpulan data dilakukan melalui dokumentasi, sedangkan teknik analisis data dilakukan dengan membandingkan penyajian laporan keuangan perusahaan dengan ketentuan PSAK 201.
Co-Authors Diah Aryati P Early Armein Thahar Fera Riske Anggita Firdaus Ramadhan Jessica Barus Jessica Barus Mutia Wardani Ratna Susilowati Sandy Suryady Selena Suci Wulan Syara Shofiyyah Putri Gita Sri Wahyu Handayani Tommy Kuncara Tulus Pujo Nugroho Wahyu Widjayanti Windy Dwiparaswati