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The Financial Analysis of Food Barn Based on SAK EMKM Pendem Village, Junrejo District, Batu City Romana Abon Nilan; Gunawan, Cakti Indra; Suhendri, Hendrik
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.122

Abstract

The study of food barns is an important matter to be conducted, especially to provide input to the government, which is currently intensively implementing the national food security program. This research aims to determine how the financial reports prepared by the Wiji Aji Bu farmer group manage the food barn to support food security at the rural level in the future. This study was conducted at the food barn in Pendem village, Junrejo district, Batu city, using a descriptive qualitative approach. The data collection methods employed observation, interviews, and documentation techniques. The informants in this research are members of the Wiji Aji Bu farmer group. The results of this study indicate that (1) the financial reports prepared are still simple, covering only cash inflows and outflows; (2) the preparation of financial reports at the food barn has not yet followed the financial accounting standards (SAK EMKM), but the managers state that they continue to maintain financial stability to ensure food security in Batu city.
ANALISIS STUDI KELAYAKAN USAHA PRODUK SAMOSA CHICKEN HORTIKULTURA CURRY KHAS MALANG Trivoni Giur, Gudelia; Suhendri, Hendrik; Indah, Sri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6826

Abstract

The business field that is currently popular in the community, especially in Malang, is the culinary field. The purchasing power of the people in Malang is quite high, because many people like to gather so that cafes and restaurants can be used as recommendations for comfortable places to be used as a gathering place with family and friends. To find out the parameters of Feasibility of Business Products Samosa Chiken Hortikultura Curry Khas Malang City and implement the results of the feasibility of Feasibility of Business Products Samosa Chiken Hortikultura Curry Khas Malang running well. In this study, researchers used a quantitative approach referring to a research approach based on positivistic understanding this research was conducted at Tribhuwana Tunggadewi University Malang (studio garuda). Data analysis techniques by detailing Investment Costs and Raw Material Requirements, How to Determine the HPP of Samosa Products, how to see the mark up value, how to determine BEP, profit / loss calculations, see the flow of cash flow must be positive, NPV calculation, IRR calculation, Payback Period. Based on the analysis of business feasibility by detailing investment costs and raw material requirements, it is known that it is Rp.70,006,310, HPP of Rp.7,958, Mark Up value of 0.45 (45%), BEP value per unit of Rp. 8,230 (pack / year) and for BEP price of Rp. 94,649,139, R / C of 1.45, positive cash flow of Rp.140,306,362, NPV calculation of Rp. 461,754,801, IRR calculation of 46%, Payback period.
The Role of Stakeholders in Strengthening the Mangrove Conservation in Banyuurip Mangrove Center, Gresik, East Java, Indonesia Suhendri, Hendrik; Aditia, Dito; Gunawan, Cakti Indra
International Journal of Management and Business Vol. 1 No. 4 (2024): October
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v1i4.73

Abstract

Mangroves are plant formations in coastal areas that have an important role. The area of mangroves in Indonesia continues to shrink, so it is necessary to strengthen the role of the stakeholders to support mangrove conservation. This research used a descriptive qualitative methods, with SWOT analysis. The results of the research show that 10 stakeholders play a role, namely the local community, the Banyuurip Village Government, the Banyuurip Mangrove Center Admin Team, the Non-Governmental Organization Volunteer Alliance for Saving Nature (Arupa), the private company, namely PGN Saka, Lecturers from Brawijaya University, Lecturers from Raden Rahmat University, Mass Media is Mongabay, public figure is the Chairman of the Banyuurip Mangrove and Environmental Conservation Group and the East Java Provincial Forestry Service. There are 11 strengths, 8 weaknesses, 12 opportunities and 4 threats, thus making the position of internal and external factors equally strong. The best strategy formulation is to strengthen the synergy between stakeholders through communication forums, synergize mangrove conservation programs and community socio-economic empowerment to strengthen human resource capacity, open space for aspirations to strengthen community interests and power in mangrove management policies and improve mangrove governance in Banyuurip Mangrove Center.
Determinants of Accounting Students' Perception Toward Online Lending and FinTech Applications Robertus Cio; Agnes Quartina Pudjiastuti; Suhendri, Hendrik
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 3 (2025): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to identify the factors that influence accounting students' perceptions of online loans and financial technology. A quantitative approach was employed, with the sample selected using the Stratified Random Sampling method, resulting in a total of 100 respondents. Data were collected through questionnaires, and the data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The findings reveal that variables such as age, gender, number of loan applications, academic cohort, social environment, specific knowledge about online loans, financial literacy, and digital literacy have a significant and positive influence on accounting students’ perceptions of online loans at UNITRI Malang. These factors were also found to significantly and positively affect their perceptions of financial technology.
PERAN MULTI-STAKEHOLDER UNTUK MENDUKUNG KETAHANAN MANGROVE BERKELANJUTAN DI BANYUURIP MANGROVE CENTER Aditia, Dito; Gunawan, Cakti Indra; Suhendri, Hendrik
Book of Open Source (BOS) 2024: November
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Ekosistem mangrove memiliki peran yang sangat vital dalam menjaga keseimbangan lingkungan pesisir, melindungi masyarakat dari bencana alam, serta mendukung keanekaragaman hayati. Namun, tantangan yang dihadapi dalam menjaga keberlanjutannya tidaklah mudah. Pemanfaatan yang berlebihan, perubahan iklim, serta kurangnya kesadaran akan pentingnya ekosistem mangrove menjadi ancaman serius. Oleh karena itu, diperlukan keterlibatan berbagai pihak—pemerintah, masyarakat lokal, akademisi, organisasi non-pemerintah, dan sektor swasta—untuk bekerja sama dalam menjaga ketahanan ekosistem mangrove. Buku ini tidak hanya menghadirkan teori, tetapi juga menampilkan praktik nyata dari keterlibatan multi-stakeholder di Banyuurip Mangrove Center. Harapannya, melalui buku ini, kesadaran akan pentingnya kolaborasi lintas sektor dalam pelestarian mangrove semakin meningkat, sehingga ekosistem yang kaya ini dapat diwariskan kepada generasi mendatang.
SISTEM INFORMASI MANAJEMEN PANGAN TERINTEGRASI ONLINE Gunawan, Cakti Indra; Supartini, Nonok; Dyanasari; Suhendri, Hendrik; Yoga, Tirta; Aditia, Dito; Cakti, Vega Raksa Cindi
Book of Open Source (BOS) 2024: December
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Krisis pangan diperkirakan akan melanda dunia dalam 50 tahun ke depan. Hal ini disebabkan karena kondisi pasca pandemi Covid-19 serta perubahan iklim. Aplikasi berbasis web untuk sistem informasi manajemen pangan terintegrasi online dinamakan www.lumbungpangan.com Aplikasi berbasis web ini, dapat menyediakan menu-menu pelaporan secara transparan dari semua lumbung pangan di Indonesia Dengan demikian di era Pemerintahan Prabowo Subianto, dapat mengatasi sejak dini, jika terjadi kelangkaan pangan nasional, akibat dari berbagai hal antara lain cuaca ekstrim, gagal panen, perang dan lainnya. Rancangan model ini juga merupakan penyempurnaan manajemen pangan nasional di era Pemerintah Jokowi, dimana sudah dimulai didirikan Badan Pangan Nasional, Food Estate dan program lain yang mendukung ketahanan pangan. Hanya saja, program pemerintah Jokowi, belum menyentuh terhadap koordinasi yang transparan dalam hal ketersediaan pangan mulai dari desa hingga pemerintah pusat. Buku ini dapat dimanfaatkan oleh mahasiswa, dosen, praktisi, pemerintah dan masyarakat umum yang ingin mengkaji lebih dalam tentang manajemen pangan khususnya pada saat mengatasi kelangkaan pangan.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Suhendri, Hendrik; Hardianto, Willy Tri; Handayanto, Adrian Junaidar; Tena, Petronela Daido
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.5002

Abstract

Tujuan: Deretan kasus penyalahgunaan, penyelewengan, maupun penyimpangan pengelolaan keuangan desa yang sampai saat ini terjadi, merupakan suatu fenomena yang memprihatinkan dan merupakan indikator pula akan lemahnya akuntabilitas publik. Tujuan penelitian ini adalah ingin mengetahui factor-faktor yang mempengaruhi akuntabilitas pengelolaan keuangan desa, Metode: Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Mengingat sifatnya tersebut, penelitian ini masuk ke dalam ranah paradigma positivisme. Teknik pengumpulan datanya dilakukan dengan observasi dan penyerahan kuesioner secara langsung kepada responden, Analisis data: jenis analisisdata yang digunakan adalah regresi berganda, Hasil dan diskusi: hasil uji parsial (uji-t) menunjukkan bahwa peran perangkat desa berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. Hal ini ditunjukkan dengan signifikasi kurang dari 0,05, yakni 0,020. Sementara itu variabel aksebilitas laporan keuangan juga berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. Ini terbukti dengan nilai signifikansinya di bawah 0,05, yakni 0,004. Tidak hanya itu, variabel pemahaman system akuntansi keuangan desa juga berpengaruh secara signifikan terhadap akuntabilitas pengelolaan keuangan desa (nilai signifikansi 0,000). Sementara itu hasil uji simultan juga menunjukkan bahwa ketiga variabel tersebut berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa (nilai signifikansi 0,000), Kesimpulan: Mengingat hasil r square yang menunjukkan nilai 0,781, ini bisa diartikan bahwa dimungkinkan ada variabel lain di luar model persamaan regresi berganda tersebut (nilai 0,219), yang akan mampu menjelaskan pengaruhnya terhadap akuntabilitas pengelolaan keuangan desa. Dengan demikian, untuk penelitian selanjutnya bisa digunakan variabel independent lainnya untuk diuji pengaruhnya terhadap variabel akuntabilitas pengelolaan keuangan desa.
A Factors Affecting Village Government Finances Suhendri, Hendrik; Andika Putri, Sri; Ina Kaka, Apliana
International Journal of Management and Business Vol. 1 No. 2 (2024): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v1i2.1

Abstract

The aim of this research is to determine the influence of organizational behavior and the implementation of an accounting system on village government finances. The research method used is a quantitative method based on the positivism paradigm. Meanwhile, to test the existing hypothesis, multiple regression analysis was used. The design of this research is a case studyThe research results show that partially organizational behavior variables have an influence on village government finances. In addition, the variable implementation of the accounting system partially influences village government finances. Not only that, simultaneously these two variables also influence village government finances.