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All Journal Primary: Jurnal Pendidikan Guru Sekolah Dasar INTEKNA Jurnal Ilmiah Telaah Business Management Journal Program Studi Manajemen Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Bima Abdi: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Proceeding of The International Conference on Economics and Business Jurnal Pendidikan Dasar Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Proceedings of The International Conference on Business and Economics Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Management Research and Economics Abdimas Mandalika Prosiding Temu Ilmiah Nasional Guru BIMA Jurnal Bisnis dan Manajemen Jurnal Penelitian Pendidikan Indonesia INTAN CENDEKIA: JURNAL PENGABDIAN MASYARAKAT International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Business and Quality Research Asian Journal of Management, Entrepreneurship and Social Science PRIMER: Journal of Primary Education Research Jurnal Pendidikan Dasar dan PAUD IJIS Edu : Indonesian Journal of Integrated Science Education
Monika Handayani, Monika
Politeknik Negeri Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Analisis Perhitungan Persediaan Barang Dagang Dengan Metode Average Pada Usaha Telur Asin Oma Liez Khairunnisa, Fadhila; Rahmi, Fadia; Agustina, Lia; Setiawan, M Rizky Thessar; Handayani, Monika
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1482

Abstract

This study aims to determine the management of trade goods inventory in the Oma Liez Salted Egg Business in the period October to December 2022. The method applied in this study is the Average method which was developed from purchase and sales data of trade goods inventory. The results showed that the Average method applied to inventory valuation can help reduce the problems that occur in the Salted Egg Business related to the inventory of trade goods, because it is considered very effective by producing a low cost of goods sold and a greater opportunity to increase profits. This method is better than the method used previously in inventory valuation which resulted in problems that affected revenue.
Penerapan Metode Activity-Based Costing dalam Menentukan Biaya Overhead Handayani, Monika; Rahmi, Arisa Aulia; Aliza, Zaskia; Ali, Zulchaidir
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.14380

Abstract

UMKM costs have an important role in calculating the total production costs of a product or service, so management is required to calculate UMKM costs correctly in determining the selling price of a product or service as well as in analyzing profit per unit. This research is aimed to determine the amount of UMKM costs in the Katuju Laundry business. The method used to calculate UMKM costs is an Activity-Based Costing (ABC). The results of this research found that there were distorted costs due to the traditional cost assignments that had been used so far. Therefore, this research provides recommendations on the importance of more accurate cost allocation methods to improve decision making and increase cost control.
Analisa Laporan Laba Rugi Usaha Mikro, Kecil dan Menengah Kos Mama Dina surya2, raj1; Handayani, Monika
BIMA: Jurnal Bisnis dan Manajemen Vol 3 No 1 (2024): BIMA: Jurnal Bisnis dan Manajemen
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jbm.v3i1.2493

Abstract

Penelitian ini mengevaluasi aspek keuangan Kos Mama Dina yang terletak di Komp. Herlina Perkasa, Banjarmasin Utara, dengan fokus pada jenis deskriptif dan menggunakan metode kuantitatif. Meskipun kos merupakan bisnis properti yang potensial untuk berkembang, masih banyak pemilik kos yang tidak melakukan pencatatan keuangan, terutama laporan laba rugi. Laporan laba rugi menjadi penting karena memberikan gambaran seberapa besar laba yang dihasilkan dan jumlah penghasilan yang telah tercapai. Dalam pendekatan usaha kos, laporan pendapatan dan pengeluaran menjadi elemen kunci untuk memahami kesehatan keuangan. Penelitian ini mengambil sampel data pada bulan Oktober untuk menciptakan laporan laba rugi yang memberikan detail tentang pendapatan dari sewa dan biaya wifi, serta pengeluaran untuk air, wifi, dan listrik. Hasil analisis menunjukkan bahwa Kos Mama Dina mencapai laba bersih sebesar Rp 975.000 pada bulan Oktober. Informasi yang terdapat dalam laporan laba rugi memberikan pemahaman mendalam tentang sumber pendapatan dan alokasi pengeluaran, memberikan gambaran kinerja keuangan perusahaan selama periode tersebut. Dengan adanya laba yang tercatat, penelitian ini menunjukkan bahwa usaha kos dapat memberikan kontribusi positif terhadap perekonomian pemiliknya.Top of Form
Analisis Laporan Laba Rugi pada Usaha Mikro, Kecil, dan Menengah (UMKM): Studi Kasus Kost El Farras Berdasarkan Laporan Pendapatan dan Pengeluaran Sa'id, Muhammad; Handayani, Monika
BIMA: Jurnal Bisnis dan Manajemen Vol 3 No 1 (2024): BIMA: Jurnal Bisnis dan Manajemen
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jbm.v3i1.2586

Abstract

Usaha penyewaan kamar, biasanya disebut bisnis properti, adalah sektor yang mampu tumbuh dan memberikan keuntungan ekonomi yang konsisten. Namun, masih banyak pemilik kos-kosan yang mengabaikan pencatatan keuangan, terutama laporan laba rugi. Laporan laba rugi memainkan peran penting, mengungkapkan jumlah keuntungan yang dihasilkan oleh bisnis dan total pendapatan yang dicapai. Penelitian ini fokus pada bisnis kos-kosan yang termasuk dalam kategori bisnis sederhana dengan potensi pendapatan yang cukup besar. Namun, banyak pemilik kos-kosan tidak memahami pentingnya pelaporan keuangan, khususnya laporan laba rugi. Oleh karena itu, penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif untuk menilai aspek keuangan Kost El Farras di Banjarmasin Utara. Pengumpulan data dilakukan melalui wawancara sepanjang bulan November.Temuan disajikan dalam tabel yang menggambarkan laporan pendapatan dan pengeluaran, serta laporan laba rugi. Tabel ini memberikan rincian pendapatan dari sewa dan biaya wifi, serta alokasi pengeluaran seperti biaya air, wifi, listrik, dan lain-lain. Analisis laporan laba rugi menunjukkan bahwa Kost El Farras meraih keuntungan sebesar Rp 12.860.000 pada bulan November. Informasi yang disajikan dalam laporan ini terbukti bermanfaat bagi pemangku kepentingan untuk membuat keputusan bisnis yang lebih terinformasi.
Web-based Cash Receipt and Disbursement Application at CV Banua Prima Teknik Banjarmasin Monika Handayani; Muhammad Syahid Pebriadi; Fatimah Tri Maulida
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.233

Abstract

This research discusses the application of cash receipts and cash payments from cash sales and cash purchases at CV Banua Prima Teknik. This research aims to determine the accounting system for cash receipts and cash disbursements at CV Banua Prima Teknik, as well as to create a web-based cash receipt and disbursement application at CV Banua Prima Teknik. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, and document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording at CV Banua Prima Teknik has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to find out the recapitulation report of cash receipts and disbursements based on a certain period. Therefore, the application developed in this research is expected to help produce cash receipt and disbursement reports more effectively and efficiently, thereby improving performance in company financial management.
Online System for Cash Inflows and Outflows Management at PT Rizma Tour & Travel Monika Handayani; Fitria Fitria; Noor Salsabila
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.239

Abstract

PT Rizma Tour & Travel is a company operating in the travel agency sector. The problem in this research is that recording cash receipt and disbursement transactions still uses a manual and semi-computerized system using Microsoft Excel to create cash receipt and disbursement reports. This problem can result in incorrect recording or incorrect input of transactions, resulting in inaccurate cash receipt and disbursement reports.The research method used in this research is qualitative research with a case study approach. This research aims to build a cash receipt and disbursement application for PT Rizma Tour & Travel which is used to assist in recording cash receipt and disbursement transactions.The results of this research are in the form of a web-based application for cash receipts and disbursements that can help PT Rizma Tour & Travel in recording cash receipt and disbursement transactions so that they run effectively and efficiently, including creating cash receipt and disbursement reports.
Leveraging Digital Transformation for Performance Management: A Case Study on E-Sakip Implementation in Government Institutions Monika Handayani; Mohammad Arliyan Syahrial
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.237

Abstract

The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.
The Importance of Input-Output Analysis in Advancing Sustainable Agricultural Development in Hulu Sungai Selatan Regency Mohammad Arliyan Syahrial; Monika Handayani
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 1 No. 3 (2024): September : ePaper Bisnis : International Journal of Entrepreneurship and Manag
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v1i3.86

Abstract

This study explores the role of input-output (I-O) tables in promoting sustainable agricultural sector development in Hulu Sungai Selatan Regency, Indonesia. The agricultural sector is a critical component of the local economy, contributing significantly to the Gross Regional Domestic Product (GRDP) and providing employment for the majority of the population. However, the sector faces challenges such as climate change, unsustainable farming practices, and limited access to modern agricultural technologies. By utilizing I-O tables, this research analyzes the interdependencies between the agricultural sector and other economic sectors, identifying opportunities for growth and the potential impact of sustainable practices. The findings reveal that integrating sustainable agricultural practices can enhance productivity, increase farmers' income, and contribute to environmental preservation. Policy recommendations are provided to support the adoption of sustainable methods, including incentives for environmentally friendly practices, education and training for farmers, and the development of supporting infrastructure. The study underscores the importance of data-driven approaches in formulating effective policies that promote both economic growth and sustainability in the agricultural sector.
Application AVATAR (Accounting Virtual Report) on PT Pelindo Terminal Petikemas Monika Handayani; Fitria Fitria; Akhmad Faizal Rahman
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2409

Abstract

This research discusses the application of asset maintenance at PT Pelindo Terminal Petikemas. This research aims to determine the asset maintenance system at PT Pelindo Terminal Petikemas, as well as to create a web-based asset maintenance application program at PT Pelindo Terminal Petikemas. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, as well as document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording process at PT Pelindo Terminal Petikemas has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to look back at archived data for the previous year because you need to search for the file first and there is a risk of losing the file. Therefore, the application called AVATAR (Accounting Virtual Report) in this research is expected to help produce asset maintenance reports more effectively and efficiently, thus providing benefits for the company.
Peran Kode Etik Profesi Akuntan dalam Pencegahan Fraud Audit pada Laporan Keuangan Koperasi Pebrianti, Reska; Handayani, Monika
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.14709

Abstract

Fraud in financial reporting is one of the biggest threats to transparency and accountability of organizations, including cooperatives. This study aims to analyze the role of the code of ethics of the accounting profession in preventing audit fraud in the financial statements of the Sejahtera Bersama Savings and Loan Cooperative (KSP-SB) in 2023. A qualitative approach based on case studies was used to evaluate the application of the principles of the code of ethics, such as integrity, objectivity, and professionalism, which are relevant in preventing fraud. The results of the study indicate that consistent application of the code of ethics can minimize the risk of fraud, strengthen transparency, and increase public trust in financial reports. However, the study also found major challenges, such as weak internal supervision and lack of understanding of the code of ethics by cooperative managers. Therefore, this study recommends strengthening supervision, comprehensive code of ethics training, and stricter regulations to prevent similar cases from recurring in the future.
Co-Authors Ade Mardiana Ahmad Muzanni, Ahmad Aini, Hizratun Ainun Jariah Akhmad Faizal Rahman Ali, Zulchaidir Aliza, Zaskia Amelia, Sherly Dwi Anam, Rifat Shafwatul Anantanukulwong, Roseleena Andayani Anugrah Wati Indah Sahrul Aprilianto, Mohammad Ricko Arisa Aulia Rahmi As’ad, Muhammad Ati Rohmawati Baiq Sarlita Kartiani, Baiq Sarlita Kartiani Bevo Wahono Bilal, Arpan Islami Dina Indra Astuti Dony Darma Sagita Eka Kusuma Dewi Eka Saputri, Novi Fadhila Khairunnisa Fadia Rahmi Fahristi Fatima Az Zahra Faizal Akhmad Adi Masbukhin Fathya Nur Kamila Fatimah Tri Maulida Fiqri Ramadhan, Muhammad Fitria Fitria Hana Lutfita Intan Dwi Hastuti Irma Setiawan, Irma Ismunandar Jajuri, Titiyaka Khaerul Anam Khairunnisa, Fadhila Khosiah Khosiah, Khosiah Lia Agustina Lia Agustina, Lia M Rizky Thessar Setiawan Mahsup, Mahsup Mohammad Arliyan Syahrial Muhammad Bahit Muhammad Bahit Muhammad Najman Muhammad Rafly Muhammad Syahid Pebriadi Muhdar, Syafruddin Mutoharoh, Ulul Azmiatul Noor Salsabila Noor Syifa Rahmah Pebrianti, Reska Phaureula Artha Wulandari Pirdayuni Pirdayuni Pradana, Yoan Dendi Purwanti Pahrurodji Rahman, Nanang Rahmi, Arisa Aulia Rahmi, Fadia Rif’at Shafwatul Anam rika novyanti Rilianty, Adhy Putri Rosyidi, Muhammad Abdul Sa'id, Muhammad Sapta, Andy Sari, Nursina Setiawan, M Rizky Thessar Sintayana Muhardini Suci Indah Permata Sudarwo, Raden Sukardi, Rendi Restiana Surya Ajie Perkasa, Raj surya2, raj1 Susi Susanti Sutarto Sutarto Syamsul Hadi Thohir Trisna . Trisna ., Trisna Uliya Khoirun Nisa Wahyu Nugroho Wardani Simarmata, Sari Zaskia Aliza Zulchaidir Ali