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All Journal International Journal Management and Economic (IJME) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Ilmiah Multidisiplin (JUKIM) International Journal Multidisciplinary Science
Tulus Pujo Nugroho
Gunadarma University
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGAJUAL MENGGUNAKAN METODE FULL COSTING PADA UKM SEBLAK WS Tulus Pujo Nugroho; Abednego Priyatama; Firdaus Ramadhan
Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.181 KB) | DOI: 10.56127/jekma.v1i2.132

Abstract

The purpose of this study is to determine the cost of production using the full costing method to determinethe selling price of SMEs Seblak WS. The method used in this study is the calculation of the cost ofproduction using the Full Costing method, namely determining the cost of a product that takes into accountall elements of production costs including raw material costs, direct labor costs, and factory overhead costs,which are fixed or variable. The results of this study are the calculation of the cost of production indetermining the selling price using the SME Seblak WS method with the full costing method. So that theresults of the calculation of the cost of production produce a difference in selling prices according to UKMSeblak WS with the full costing method which affects the selling price and profit earned by UKM SeblakWS
THE INFLUENCE OF PRICE AND PRODUCT QUALITY ON THE PURCHASE DECISION OF SCARLETT COSMETIC WHITENING PRODUCTS Tulus Pujo Nugroho
International Journal Management and Economic Vol. 2 No. 2 (2023): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i2.596

Abstract

This study aims to determine the effect of price and product quality on purchasing decisions for Scarlett Cosmetic Whitening products. To determine the effect of price on purchasing decisions for Scarlett Cosmetic Whitening products, to determine the effect of product quality on purchasing decisions for Scarlett Cosmetic Whitening products, it can influence purchasing decisions simultaneously in using Scarlett Cosmetic Whitening products. The analysis method in this study uses quantitative primary data, the test stages carried out are: validity test, reliability test, normality test, multiple linear regression analysis, heteroscedasticity test, multicollinearity test, t test, f test and coefficient of determination. The data used in this study used primary data obtained by distributing online questionnaires and then processed using SPSS 26. The results of this study indicate that the variable price and product quality have a simultaneous effect on purchasing decisions and the most dominant variable on purchasing decisions is product quality and the results of this research regression are Y = -0.792 + 0.401 X1 + 0.604 X2 + e
PENGARUH BRAND AMBASSADOR KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK SEPATU ERIGO Tulus Pujo Nugroho
Jurnal Ilmiah Multidisiplin Vol. 2 No. 02 (2023): Maret : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v2i02.597

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh brand ambassador, kualitas produk dan harga terhadap keputusan pembelian produk erigo. Metode analisis pada penelitian ini menggunakan data primer kuantitatif, tahap uji yang dilakukan adalah uji validitas, reliabilitas, uji normalitas, heteroskedastisitas, multikolinearitas, regresi linier berganda, koefisien determinasi, uji F dan uji t. Data yang digunakan dalam penelitian ini menggunakan instrumen kuesioner, dan data valid yang berhasil dikumpulkan sebanyak 100 responden. Metode pengambilan sampel pada penelitian ini adalah non probability sampling dengan teknik accidental sampling. Alat bantu pengujian yang digunakan adalah SPSS 22. Hasil penelitian menunjukkan bahwa variabel brand ambassador, kualitas produk dan harga secara parsial dan simultan berpengaruh signifikan terhadap keputusan pembelian produk erigo. Hasil Koefisien Determinasi menunjukkan bahwa Brand Ambassador, Kualitas Produk dan Harga berpengaruh sebesar 54,7% Terhadap Keputusan Pembelian Produk Erigo. Penelitian ini didasarkan pada data perusahaan di tahun 2021 dan kuesioner peneliti pada bulan November 2021.
THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE Tulus Pujo Nugroho
International Journal Multidisciplinary Science Vol. 2 No. 3 (2023): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i3.1039

Abstract

This aim is to investigate the impact of Intellectual Capital on Company Value by considering the Profitability factor as a moderator variable in Hospitality Sub-Sector Companies during the 2012-2016 period. The independent variables in this study were measured using VAICTM which was approximated by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The dependent variable in this research is Company Value which is measured through PBV, while the moderating variable is Profitability which is measured by Return On Assets (ROA). Data analysis was carried out using Multiple Regression and Moderating Regression Analysis (MRA) techniques using the SPSS for Windows 16.0 program. The results of this research reveal that (1) Intellectual Capital (VAICTM) does not have a significant negative impact on Company Value (PBV). From the t test results, VACA has no partial and insignificant positive effect on PBV. VAHU does not have a partial and significant negative effect on PBV. STVA has no partial and insignificant positive effect on PBV. (2) Return on Assets (ROA) has a negative effect in moderating the relationship between Intellectual Capital and Company Value
THE IMPACT OF WORK HOURS, AGE, AND BONUSES ON PRODUCTIVITY AND JOB SATISFACTION AMONG TEMPORARY WORKERS Tulus Pujo Nugroho
International Journal Management and Economic Vol. 4 No. 1 (2025): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i1.1828

Abstract

Temporary workers play a vital role in various industries, yet their productivity and satisfaction are often influenced by factors such as work hours, age, and financial incentives. This study aimed to analyze the distribution and impact of these variables on temporary employees to identify trends and provide actionable insights for workforce management. Using a descriptive research design, data were collected from 80 workers categorized by work hours (30–50 hours/week), age groups (25–45 years), and bonus ranges (IDR 150,000–450,000). The analysis revealed that most workers preferred standard work hours (30–35 hours/week), younger workers aged 25–30 years dominated the workforce (32%), and the majority received bonuses in the lower range (IDR 150,000–200,000). The findings highlight the importance of moderate work hours, fair incentive systems, and age-specific strategies to enhance the productivity and satisfaction of temporary workers. This study concludes that tailored employment policies and transparent bonus structures are essential for fostering a motivated and effective temporary workforce.
ANALYSIS OF COST OF PRODUCTION USING METHOD FULL COSTING AND VARIABLES COSTING IN THE SPACE COFFEE HOUSE YEAR 2022 Tulus Pujo Nugroho
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1449

Abstract

This scientific writing aims to determine the calculation of the cost of production in Ruwang Coffee House using method full costing and variables costing. Determining the cost of production is very important in determining competitive prices, so that the business can compete in the market and can increase business income. The data collection methods used in this research were interviews and observation. Interviews were conducted directly with business owners. This research uses quantitative data and the data used is primary data, where the data was obtained directly by Ruwang Coffee House. The data obtained includes the number of sales, raw material costs, labor costs and factory overhead costs. From the research that has been carried out, the author concludes that the calculation of the cost of production uses the method full costing has a greater value when compared to using the variable method costing, this is due to the method full costing charge all costs overhead factory, method full costing better to use than using the variable method costing.
THE ROLE OF GREEN ECONOMY IN SUSTAINABLE DEVELOPMENT: A LITERATURE REVIEW ON STRATEGIES FOR LOW-CARBON ECONOMIC TRANSITION Tulus Pujo Nugroho
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.2081

Abstract

This study systematically reviews the existing literature on the role of the green economy in supporting sustainable development through low-carbon economic transition strategies. Using a Systematic Literature Review (SLR) methodology, 80 peer-reviewed articles published between 2013 and 2023 were analyzed, sourced from databases such as Scopus, Web of Science, and Google Scholar. The review identifies key strategic themes including green fiscal policy, renewable energy investment, carbon trading mechanisms, and the role of public-private partnerships in accelerating the shift toward low-carbon models. The findings highlight the relevance of green economy practices in aligning national development with global sustainability goals, especially in relation to the Sustainable Development Goals (SDGs). However, implementation challenges persist, particularly in developing countries, due to institutional, financial, and political constraints. This review provides a synthesis of best practices and research gaps, offering a foundation for future studies and policy-making that aim to integrate economic growth with environmental resilience.
DESIGN AND EFFECTIVENESS OF SEQUENTIAL NUMBERING SYSTEMS IN THE REVENUE CYCLE: THEIR IMPACT ON AUDIT TRAIL, FRAUD DETECTION, AND MATERIAL MISSTATEMENT RISK Tulus Pujo Nugroho
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2427

Abstract

This study investigates the effectiveness of implementing a sequential numbering system within the revenue cycle and its impact on audit trail quality, fraud detection, and material misstatement risk in small and medium-sized enterprises (SMEs) in Indonesia. The research applies a quantitative explanatory approach using a survey of 120 respondents, supported by document verification on a subsample of 30 firms. Four main constructs were analyzed: Discipline of Sequential Numbering (DSN), Audit Trail Strength (ATS), Fraud Detection Capability (FDC), and Material Misstatement Risk Proxy (MMRP). The results of the Partial Least Squares–Structural Equation Modeling (PLS-SEM) show that DSN has a significant positive effect on ATS (β = 0.41; p < 0.01) and FDC (β = 0.36; p < 0.05), and a significant negative effect on MMRP (β = −0.28; p < 0.05). These findings indicate that disciplined sequential numbering strengthens the reliability and traceability of accounting records, enhances the ability to identify anomalies, and reduces the likelihood of material misstatement in financial statements. The study provides practical implications for internal control improvement, especially for SMEs adopting digital or semi-digital documentation systems. It also proposes a Sequential Numbering Discipline Index (SNDI) that can be adopted as a simple, low-cost metric to enhance internal control over financial reporting (ICFR).
INTEGRATION OF ESG PRINCIPLES IN RISK ASSESMENT OF ISLAMIC FINANCIAL PRODUCTS: A MAQASID SHARIAH-BASED APPROACH Tulus Pujo Nugroho
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2079

Abstract

This study aims to develop a risk assessment framework for Islamic financial products by integrating Environmental, Social, and Governance (ESG) principles with maqashid shariah. ESG has become a global standard for evaluating investment sustainability; however, its adoption in the Islamic finance context remains limited and unstructured. Using a qualitative exploratory approach and systematic literature review, the study identifies ESG indicators that align with the objectives of maqashid shariah and formulates a value-based conceptual risk assessment model. The findings indicate a strong synergy between ESG indicators and maqashid shariah, revealing significant opportunities for Islamic financial institutions to adopt this model in order to strengthen public trust and enhance global competitiveness.
EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS PADA UMKM PUPUK MART DAN KESESUAIANNYA DENGAN SISTEM PENGENDALIAN INTERNAL (SPI) Tulus Pujo Nugroho
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2080

Abstract

Penelitian ini mengevaluasi sistem akuntansi pengeluaran kas pada UMKM ritel Pupuk Mart dan menilai kesesuaiannya dengan Sistem Pengendalian Internal (SPI). Desain penelitian menggunakan deskriptif kualitatif dengan pengumpulan data melalui wawancara (pemilik, kasir, admin/akuntansi), observasi alur kerja, dan telaah dokumen (BKK, PO, faktur, dan BAST/GR). Analisis dilakukan menggunakan flowchart proses, matriks RACI (pemisahan tugas), dan matriks risiko–pengendalian. Hasil menunjukkan sistem eksisting (AS-IS) belum selaras dengan SPI: terjadi rangkap fungsi (kasir membeli sekaligus membayar), dokumen tidak bernomor urut dan tanpa cap “LUNAS”, ketiadaan three-way match (PO–GR/BAST–Invoice) sebelum pembayaran, serta rekonsiliasi bank yang tidak rutin. Rancangan perbaikan (TO-BE) meliputi penerapan kas kecil metode imprest, three-way match wajib, limit otorisasi berjenjang dengan maker–checker, penomoran urut seluruh dokumen, arsip berindeks, dan rekonsiliasi bank bulanan. Implementasi bertahap diharapkan meningkatkan ketepatan pembayaran, keandalan pelaporan, dan jejak audit, sekaligus memitigasi risiko kecurangan dengan biaya implementasi yang rendah dan sesuai skala UMKM.
Co-Authors Abednego Priyatama Firdaus Ramadhan