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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan
Diah Wahyuningsih
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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RANCANGAN MODEL TATA KELOLA KEUANGAN UMKM BERBASIS TEKNOLOGI INFORMASI DAN KOMUNIKASI Wahyuningsih, Diah; Fahmie, Arief
IKRA-ITH HUMANIORA : Jurnal Sosial dan Humaniora Vol 3 No 3 (2019): IKRAITH-HUMANIORA VOL 3 NO 3 Bulan November 2019
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.866 KB)

Abstract

Hasil penelitian di berbagai negara termasuk di Indonesia, menunjukkan umumnya UMKMhanya mampu bertahan dalam tiga tahun pertama saja. Salah satu penyebabnya adalah ketidakmampuan dalam pengelolaan usaha. Pengelolaan usaha, hanya dapat dilakukan melalui analisainformasi keuangan yang berkualitas dan tepat waktu. Penelitian dilakukan dalam tiga tahap untukmemperoleh sebuah rancangan sistem informasi akuntansi sebagai alat kelola keuangan bagiUMKM berbasis SAK-EMKM melalui akses yang mudah dan sederhana dengan memanfaatkanteknologi. Penelitian ini merupakan tahap pertama yang bertujuan untuk memperoleh gambarantentang kendala yang dihadapi serta pandangannya terhadap informasi keuangan dengan melalukanidentifikasi dan menganalisa kondisi objek penelitian, Penelitian dilakukan dengan menyebar 200kuisioner kepada UMKM Kota Bogor. Hasilnya menunjukan bahwa permodalan umumnya berasaldari modal sendiri (91%). Omzetnya masih dibawah 30 juta Rupiah perbulan (72%). Pembukuandilakukan secara sederhana (95%). Mereka memandang laporan keuangan tidak perlu dilakukan(47%), selain itu sebanyak 25% tidak mengetahui bagaimana cara membuat laporan keuangan.Sebanyak 82% belum mengetahui SAK EMKM. Namun demikian mereka menganggap laporankeuangan merupakan hal yang penting dalam menjalankan usahanya (75%). Mereka berharapinformasi keuangan dapat mengatasi kesulitan yang selama ini dihadapi dan mampu menghasilkaninformasi keuangan yang mereka butuhkan.
UMKM Study Pendahuluan Untuk Melihat Kemampuan Pemasaran Dari Bisnis Telur Puyuh Dalam Menhadapi Kompetitor (Studi Kasus Pada CV Jayanti Utama Peternak Burung Puyuh Bogor) Nashar, Muh; Wahyuningsih, Diah
Jurnal Ilmiah Manajemen Kesatuan Vol 4 No 3 (2016): JIMKES Edisi Desember 2016
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.066 KB)

Abstract

The implementation of ASEAN Economic Community 2015 is become high challenge for Indonesian SME’s as the economic will be more competitive. There are four main problem for Indonesia SME namely financing, management, marketing and regulation. Marketing is one of the main problem for SME to be survive on this business. This paper describe the current conditions on CV Jayanti Utama on facing competitors. With using qualitative method this paper describe on the problem on marketing quail eggs business in Bogor Area. The demand of quail eggs is very high around 12,5 million eggs per week and the farmers can only fulfills 10 percent for this demands. The company has not used this market opportunity as result of lack skill and knowledge.
Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi Wahyuningsih, Diah; Maulidiono, M Rifki
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.12 KB) | DOI: 10.37641/jiakes.v5i2.82

Abstract

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis. The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that company’s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.
Penggunaan Pola Produksi Dalam Menentukan Harga Jual Melalui Penerapan Metode Mark Up (Studi kasus pada UMKM Tepung Talas RUSMAN) Wahyuningsih, Diah; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.175 KB) | DOI: 10.37641/jiakes.v6i2.144

Abstract

The main obstacle of the inability of MSMEs to manage and develop businesses is medium or large scale, one of which is efficient production management and the determination of selling prices that are profitable and sustainable in the face of competitors. One of them is the UMKM Tepung Talas Rusman which is a producer of complementary products with a narrow market share and high price competition, so the determination of the amount of production, calculation of production costs and the determination of the right selling price is very decisive. This study aims to determine the application of production patterns, calculation of production costs and determining the right selling price by analyzing the application of the appropriate markup method in order to be able to continue to provide benefits but still able to produce competitive prices. The results of this study show that the pattern of constant production is in accordance with the current condition of MSMEs. This study also shows the calculation of the correct production costs so that an analysis of the determination of the right selling price can be done. The right mark up method with the ability to cover all production costs creates profitability but remains competitive with the ROI Pricing method. Thus MSME TTR can guarantee the profitability and sustainability of its business.
Peranan Analisis Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Angelia, Angelia; Wahyuningsih, Diah; Herawati, Heti
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.79 KB) | DOI: 10.37641/jiakes.v7i1`.200

Abstract

Apparently there are some brands pay less attention and take for granted to the quality of their products. In addition to increasing sales, quality attracts consumers and provides benefits for the company. Nonetheless, most MSMEs fail in running their businesses, one of which is due to the inability to analyze the cost of quality and production efficiency. This research aims to analyze (1) components and calculation of production costs on MSMEs sandals Nagaya, (2) components and calculation of quality costs at the company in MSMEs sandals Nagaya, (3) The relationship between quality costs with production costs in increasing production costs. The results show that calculation of the cost of production is carried out very differently than common method suggested. The cost of production of MSMEs Nagaya is calculated by adding direct material costs, direct labor costs, factory overhead costs. There is no depreciation of the machine or building because MSMEs' workforce has its own machines and the factory sites joins with the owner's house. There are quality cost such as preventive cost, and internal failure cost. There’s no external failure costs because the owner does not implement both warranty system and customer complaints handling system, and there is no decrease in turnover. Cost of quality was determined at 1% of total production costs. This shows that the cost of quality has no significant influence on the production activities of MSMEs Nagaya.
Pendampingan Peningkatan Efisiensi Biaya Produksi UMKM Heriyanto Melalui Analisis Biaya Kualitas Rosdiana, Yulia Maulidyanti; Iriyadi, Iriyadi; Wahyuningsih, Diah
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 | Full PDF (358.466 KB) | DOI: 10.37641/jadkes.v1i1.311

Abstract

In each production process, it is possible there will be a discrepancy between the product that has been produced and with the standard, which referred to a defective product or a damaged product. The defective product or damaged product will affect the increase in production costs because the defective product has absorbed production costs from the beginning and it can cause losses to the company. Thus the company must make quality improvements to make the quality of the products produced more consistent and so that there are no more defective products. Improvement of this quality is needed by the existence of expenditure which is called quality cost. Quality costs are part of the production costs. With the existence of defective products or damaged products, it will cause production costs to increase because the company must pay for the process of reworking or reproducing. Therefore, by improving quality through quality costs, it is expected that production costs will be reduced. Production processes that pay attention to quality will reduce the possibility of product defects. Thus the company's production costs will be more efficient but still pay attention to the quality of the products produced. The purpose of this report is to find out how to supervise quality costs of UMKM in improving production cost efficiency. The author conducts community service at the UMKM Heriyanto which is a UMKM engaged in the shoe industry, especially adult women's shoes located on Jl. E. Sumawijaya, Sindang Barang Village, Gang Jambekiuna, Pasir Eurih Village, Taman Sari District, Bogor Regency.The results of the study show that the quality cost component found in the UMKM Heriyanto consists of prevention costs, internal failure costs, and external failure costs. In UMKM Heriyanto there is no apprasial cost because there is no quality control or checking activity for the product. In addition, the calculation of production costs in UMKM Heriyanto is quiet basic and simple because it does not separate the cost of direct raw materials from indirect raw materials, direct labor with indirect labor, and there are some overhead costs that are not taken into account. Internal failure costs consisting of excess raw materials have a significant influence on the cost of producing shoes for UMKM Heriyanto for all types of shoes. Thus the excess of this raw material must be reduced because it can affect the amount of raw material costs directly on production costs. If UMKM Heriyanto can implement the calculation of this quality cost, then in the next production it can reduce the cost of excess raw materials and UMKM Heriyanto can make production cost efficiency of 15%. Keywords: qualitycosts, production cost, cost effieciency
PENGARUH TINGKAT EFISIENSI (BOPO) DAN KEMAMPUAN LIKUIDITAS (LDR) DALAM MENILAI KINERJA (ROA) PERBANKAN YANG TERDAFTAR DI BEI Diah Wahyuningsih; Rizky Gunawan
Jurnal Ilmiah Manajemen dan Bisnis Vol 3, No 3 (2017): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v3i3.3862

Abstract

Penilaian tingkat kesehatan bank sangat penting karena akan mempengaruhi kemampuan bank dan loyalitas nasabah ke bank. Salah satu cara menilai bank kesehatan adalah dengan menggunakan metode analisis unta. Penelitian ini menekankan pada penggunaan rasio terutama rasio bopo, ldr dan roa. Rasio bopo kurang akan meningkatkan profit atau profitabilitas (roa). Rasio ldr yang lebih tinggi sehingga tingkat profitabilitas (roa) akan meningkat. Jika bank roa semakin berkembang, maka keuntungan yang didapat bank akan semakin besar dan posisi bank lebih baik dalam penggunaan aset. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh bopo terhadap profitabilitas, bagaimana pengaruh likuiditas terhadap profitabilitas, dan seberapa besar pengaruh bopo dan likuiditas terhadap profitabilitas perusahaan perbankan yang terdaftar di tahun 2010-2014.Metode yang digunakan adalah penelitian deskriptif kuantitatif. Analisis teknikal yangdigunakan adalah analisis regresi linear berhala. Sampel ditentukan berdasarkan metodepurposive sampling, sehingga diperoleh sampel dari 14 perusahaan. Pengolahan datadengan menggunakan ibm spss 22. Berdasarkan penelitian yang dilakukan uji parsial (Ujit) dan simultan (uji F) adalah bopo menghasilkan jumlah sig sebesar 0,000 yang lebihkecil dari 0,05, yang berarti bopo memiliki pengaruh negatif. dan secara signifikanterhadap profitabilitas (return on assets), likuiditas (loan deposit ratio) menghasilkan sigsebesar 0,149 apa yang lebih besar dari 0,05, yang berarti likuiditas (loan deposit ratio)tidak signifikan terhadap profitabilitas (return on assets) dan anova tabel menghasilkan sigdari. Dengan demikian bopo dan likuiditas (loan deposit ratio) sekaligus signifikankembali terhadap profitabilitas aset. Prediksi kemampuan kedua variabel independenterhadap roa adalah 72%, sisanya 28% dijelaskan oleh variabel penelitian model lainnya.
PENERAPAN CASH FLOW MANAGEMENT MELALUI ANALISA RASIO UNTUK SUSTAINABILITAS UMKM (Studi kasus pada CV Jayanti Utama peternak burung puyuh Bogor) Diah Wahyuningsih
Jurnal Ilmiah Manajemen dan Bisnis Vol 3, No 1 (2017): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v3i1.3545

Abstract

Keberadaan UMKM yang mejadi tulang punggung perekonomian suatu negara diberbagibelahan dunia, justru banyak yang mengalami kebangkrutan. Penelitian menunjukkansalah satu penyebab adalah tidak adanya Cash flow management yang baik. Oleh karenaitu penelitian inidilakukan dengan tujuan untuk menunjukkan penerapan Cash flowmanagement melalui penyusunan laporan arus kas, sehingga diperoleh informasi bagipengelola dalam analisadan prediksi usaha. Penelitian dilakukan dengan studi kasus padaUMKM telur puyuh, dan hasil penelitian menyimpulkan bahwa dengan tidakditerapkannya Cash flow management, pengelola kesulitan dalam melakukan analisa danprediksi usaha yang terlihat dari menurunnya jumlah produksi di periode akhir. Denganmanajemen arus kas, dapat meningkatkan profitabilitas, sustainability, dan perencanaandimasa yang akan datang.
Pendampingan Peningkatan Efisiensi Biaya Produksi UMKM Heriyanto Melalui Analisis Biaya Kualitas Yulia Maulidyanti Rosdiana; Iriyadi Iriyadi; Diah Wahyuningsih
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.v1i1.311

Abstract

In each production process, it is possible there will be a discrepancy between the product that has been produced and with the standard, which referred to a defective product or a damaged product. The defective product or damaged product will affect the increase in production costs because the defective product has absorbed production costs from the beginning and it can cause losses to the company. Thus the company must make quality improvements to make the quality of the products produced more consistent and so that there are no more defective products. Improvement of this quality is needed by the existence of expenditure which is called quality cost. Quality costs are part of the production costs. With the existence of defective products or damaged products, it will cause production costs to increase because the company must pay for the process of reworking or reproducing. Therefore, by improving quality through quality costs, it is expected that production costs will be reduced. Production processes that pay attention to quality will reduce the possibility of product defects. Thus the company's production costs will be more efficient but still pay attention to the quality of the products produced. The purpose of this report is to find out how to supervise quality costs of UMKM in improving production cost efficiency. The author conducts community service at the UMKM Heriyanto which is a UMKM engaged in the shoe industry, especially adult women's shoes located on Jl. E. Sumawijaya, Sindang Barang Village, Gang Jambekiuna, Pasir Eurih Village, Taman Sari District, Bogor Regency.The results of the study show that the quality cost component found in the UMKM Heriyanto consists of prevention costs, internal failure costs, and external failure costs. In UMKM Heriyanto there is no apprasial cost because there is no quality control or checking activity for the product. In addition, the calculation of production costs in UMKM Heriyanto is quiet basic and simple because it does not separate the cost of direct raw materials from indirect raw materials, direct labor with indirect labor, and there are some overhead costs that are not taken into account. Internal failure costs consisting of excess raw materials have a significant influence on the cost of producing shoes for UMKM Heriyanto for all types of shoes. Thus the excess of this raw material must be reduced because it can affect the amount of raw material costs directly on production costs. If UMKM Heriyanto can implement the calculation of this quality cost, then in the next production it can reduce the cost of excess raw materials and UMKM Heriyanto can make production cost efficiency of 15%. Keywords: qualitycosts, production cost, cost effieciency
Co-Authors Angelia Angelia Arief Fahmie David HM Hasibuan Heti Herawati Iriyadi Iriyadi Maulidiono, M Rifki Nashar, Muh Rizky Gunawan Rosdiana, Yulia Maulidyanti Yulia Maulidyanti Rosdiana