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All Journal LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Al-Idarah : Jurnal Manajemen dan Bisnis Islam Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
Himawan Pradipta
Universitas Ibrahimy Situbondo, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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APLIKASI ACTIVITY-BASED COSTING PADA UMKM Himawan Pradipta
LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Vol. 15 No. 1 (2021): JUNI
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.616 KB) | DOI: 10.35316/lisanalhal.v15i1.973

Abstract

The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%.
KAJIAN TINGKAT KESEHATAN BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI KAWASAN TAPAL KUDA Himawan Pradipta
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 7 No 1 (2021): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.09 KB) | DOI: 10.36908/isbank.v7i1.215

Abstract

Kinerja BPRS, akhir-akhir ini kecenderungan melambat dan rentan mengalami kebangkrutan. Otoritas Jasa Keuangan (OJK) telah mengeluarkan POJK No. 20/POJK.03/2019 sebagai landasan dalam menilai tingkat kesehatan BPRS dan menjadi sinyal bagi manajemen dalam menjalankan aktivitas bisnisnya. Tujuan dari penelitian ini adalah untuk mengkaji tingkat kesehatan BPRS di Kawasan Tapal Kuda Jawa Timur ditinjau dari aspek kuantitatif yang meliputi permodalan, kualitas aset, rentabilitas dan likuiditas serta membandingkan tingkat kesehatannya. Jenis penelitian deskriptif komparatif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Sampel penelitian menggunakan teknik purposive sampling. Jenis data adalah data time series Tahun 2017-2019. Sumber data diperoleh dari website OJK. Analisis data menggunakan rasio keuangan CAR EAQ, NPF, REO, ROA dan CR Penelitian ini menyimpulkan bahwa rerata seluruh BPRS di Kawasan Tapal Kuda untuk nilai CAR sebesar 61,80% dengan peringkat sangat sehat, EAQ sebesar 62,94% dengan peringkat tidak sehat, NPF sebesar 15,37% dengan peringkat kurang sehat, REO sebesar 108,97% dengan peringkat tidak sehat, ROA sebesar (0,01%) dengan peringkat tidak sehat, dan CR sebesar 32,43% dengan peringkat sehat. BPRS yang tersehat adalah PT. BPRS Situbondo dengan peringkat cukup sehat.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDESA) BULUSARI KECAMATAN KALIPURO KABUPATEN BANYUWANGI TAHUN 2020 Himawan Pradipta; Achmad; Siti Rohmah
Al-Idarah Vol 3 No 2 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.343 KB) | DOI: 10.35316/idarah.2022.v3i2.80-91

Abstract

The village government has a strategic role in national development. The success of the village government in realizing the program will have an indirect impact on the central government program. One of the supporting factors that influence the implementation of village government programs, namely the financial management of the Village Budget. So to ensure the implementation of public services, the government issues regulations and laws governing the management of these village funds. This is aimed at realizing good village governance. The Bulusari village government is one of the villages that has implemented good financial management. The management of the Bulusari Village Budget consists of planning, implementation, administration, reporting, and accountability activities in accordance with the provisions stipulated in the Regulation of the Minister of Home Affairs. In addition, the management of the Bulusari APBDesa has implemented the principles of transparency and public accountability
Analisis Penentuan Harga Pokok Produksi Dengan Metode Full Costing, Variable Costing dan Activity Based Costing Pada Pabrik Air Minum Syifa’ P2S2 Sukorejo Situbondo Himawan Pradipta; Su'ud Wahedi; Endi Sihabuddin
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2649

Abstract

The selling price is a crucial aspect of a product. Considering the selling price is one of the factors that will influence consumer decisions in buying a product. So that the determination of the selling price of the product must be done carefully and with integrated considerations. Through production costs, operational costs, desired profit targets, people's purchasing power, competitors' selling prices, general economic conditions, product price elasticity, and so on. The selling price policy is influenced by the cost of production and affects the success or failure of the company in achieving its goals. Thus, the As-Syifa' Bottled Drinking Water Factory (AMDK), as one of the producers of drinking water circulating in the midst of the Sukorejo Islamic Boarding School environment, must carefully consider the method of determining the cost of production that is applied. Departing from this thought, the researcher intends to conduct research at As-Syifa's AMDK by applying the full costing method, variable costing, and activity based costing. This research was conducted at Jln. KHR. Syamsul Arifin, Sukorejo village, Banyuputih, Situbondo. Precisely in one of the Islamic boarding school business units that produces drinking water. Data sources consist of primary and secondary sources. Data obtained through observation, interviews with managers, and documentation. From the results of the discussion, the following conclusions are obtained: (1) the As-Syifa' AMDK factory has so far used the conventional method in determining its HPP and obtained a HPP of Rp. 9,612.- (2) from the results of applying the full costing method, variable costing, and activity based costing obtained by different HPP which can be taken into consideration by As-Syifa's AMDK manager.
Co-Authors achmad achmad Endi Sihabuddin Siti Rohmah Su'ud Wahedi