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PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PENDEKATAN FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING Harry Amarulloh; Airin Nuraini
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.477

Pendampingan ini dilakukan pada UMKM pengrajin sepatu bos Iwan, usaha ini bergerak di bidang manufaktur yaitu pembuatan sepatu yang berada di Desa Ciapus, Kecamatan Ciomas, Bogor. Tujuan dari pendampingan ini adalah (1) untuk mengevaluasi perhitungan harga pokok produksi yang telah dilakukan UMKM, (2) untuk memberikan pendampingan bagaimana perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, (3) untuk mengevaluasi perbedaan perhitungan harga pokok produksi menurut UMKM dengan metode full costing dan variable costing, (4) untuk mengevaluasi bagaimana perbedaan penentuan harga jual menurut perusahaan dengan metode cost plus pricing. Metode evaluasi yang digunakan adalah analisis deskriptif komparatif. Hasil evaluasi menunjukkan bahwa Perhitungan harga pokok produksi yang dilakukan oleh UMKM pengrajin sepatu bos Iwan masih sederhana dan tidak terperinci. Dalam melakukan perhitungan haga pokok produksi UMKM hanya memperhitungkan biaya bahan baku dan biaya tenaga kerja langsung saja. Selain itu terdapat biaya overhead pabrik berupa bahan penolong yang salah diperhitungkan kedalam biaya bahan baku. UMKM bos Iwan juga tidak memperhitungkan biaya overhead pabrik variabel seperti biaya listrik, gas, perawatan mesin dan kendaraan, serta biaya overhead pabrik tetap seperti biaya depresiasi mesin dan kendaraan. Adapun saran untuk UMKM bos Iwan yaitu sebaiknya UMKM bos Iwan menggunakan metode full costing dalam melakukan perhitungan harga pokok produksi karena metode ini memperhitungkan seluruh biaya yang dikeluarkan pada saat proses produksi sehingga informasi yang dihasilkan menjadi lebih akurat dan biaya yang dikeluarkan mencerminkan biaya sesungguhnya. Selain itu dapat membantu UMKM dalam menetapkan harga jual produk serta memaksimalkan laba yang diinginkan.

Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya Aprilia Kartika; Airin Nuraini
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 1 (2020): JADKES Edisi Juli 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i1.312

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements. The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes

Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor Sekar Arum Mawarni; Airin Nuraini
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.927

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation. This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih Nurma Indah Sari; Airin Nuraini
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1322

Islamic banks are financial institutions that are regulated according to sharia principles in providing credit or financing and other financial services, which have the function to expedite economic processes through business activities such as profit sharing (Mudharabah), buying and selling (Murabahah) and leasing (Ijarah) based on sharia values. This study aims to examine the effect of Mudharabah, Murabahah, and Ijarah Financing on Net Profit at BRI Syariah Bank for the 2016-2020 period. The population and sample in this study were the BRI Syariah Bank Monthly Financial Reports, January 2016 - December 2020, which amounted to 60 data. Samples were selected using the saturated sampling method. The analytical method used in this study is multiple linear regression with time series data processed using SPSS IBM.23 and Microsoft Excel 2010. The results of this study indicate that the independent variables Mudharabah, Murabahah, and Ijarah financing have a simultaneous effect on the dependent variable Net Profit. Mudharabah financing has no partial effect on Net Profit. Murabahah financing partially positive effect on Net Profit. Ijarah financing has a partial negative effect on Net Profit. Keywords: Mudharabah, Murabahah, Ijarah, and Net Profit

Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Sektor Industri Barang Konsumsi Yang Tercatat Di BEI Jessen Alcander; Airin Nuraini
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1323

Covid-19 has had a huge impact on the whole world, not only in terms of health and humanity, but also on social and economic aspects. The company's performance is also affected by this pandemic. The formulation of the problem in this study is how to compare the financial performance conditions of companies in the consumer goods industry sector before and during the Covid 19 pandemic through the measurement variables of activity ratios, solvency ratios, liquidity ratios and profitability ratios and are there significant differences between financial performance before and during the pandemic. from this study to find out the comparison of the financial performance of companies in the consumer goods industry sector before and during the covid 19 pandemic. The type of this thesis research is quantitative research. The object of the research is the company. The data used in this thesis is secondary data obtained from the Indonesia Stock Exchange. The ratios used to measure financial performance are Profitability Ratios (Return On Assets, Return On Equity and Net Profit Margin), Liquidity Ratios (Current Ratio, Quick Ratio and Cash Ratio), Activity Ratios (Total Asset Turnover, Inventory Turnover and Fixed Asset Turnover ) and Solvency Ratio (Debt To Equity Ratio, Debt To Asset Ratio and Tangible Assets Debt Coverage). Data Analysis In this study, the descriptive statistical test, normality test, and hypothesis testing were carried out using the paired sample t-test and the Wilcoxon Signed Rank Test. The results of the study show that the financial performance conditions of 58 companies in the consumer goods industry sector prove that there are significant differences in the profitability ratios, there are no significant differences in the liquidity ratios, there are no significant differences in the solvency ratios, and there are significant differences in the activity ratios. between before the pandemic in 2019 and during the pandemic in 2020. Keywords : financial performance, ratios, pandemic Covid-19

Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor Sekar Arum Mawarni; Airin Nuraini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.927

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation. This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih: Studi kasus pada Bank BRI Syariah periode 2016-2020 Nurma Indah Sari; Airin Nuraini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1322

Islamic banks are financial institutions that are regulated according to sharia principles in providing credit or financing and other financial services, which have the function to expedite economic processes through business activities such as profit sharing (Mudharabah), buying and selling (Murabahah) and leasing (Ijarah) based on sharia values. This study aims to examine the effect of Mudharabah, Murabahah, and Ijarah Financing on Net Profit at BRI Syariah Bank for the 2016-2020 period. The population and sample in this study were the BRI Syariah Bank Monthly Financial Reports, January 2016 - December 2020, which amounted to 60 data. Samples were selected using the saturated sampling method. The analytical method used in this study is multiple linear regression with time series data processed using SPSS IBM.23 and Microsoft Excel 2010. The results of this study indicate that the independent variables Mudharabah, Murabahah, and Ijarah financing have a simultaneous effect on the dependent variable Net Profit. Mudharabah financing has no partial effect on Net Profit. Murabahah financing partially positive effect on Net Profit. Ijarah financing has a partial negative effect on Net Profit. Keywords: Mudharabah, Murabahah, Ijarah, and Net Profit

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