Article Per Year (5 Year)
p-Index From 2021 - 2026
8.044
P-Index
This Author published in this journals
All Journal Management and Economics Journal (MEC-J) KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL PUNDI IMARA : Jurnal Riset Ekonomi Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan Economics and Digital Business Review Jurnal Abdimas ADPI Sosial Dan Humaniora AJAD : Jurnal Pengabdian kepada Masyarakat Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 Indonesian Journal of Multidisciplinary Science Jurnal Akuntansi Syariah (JAkSya) Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Imara: Jurnal Riset Ekonomi Islam Journal of Innovative and Creativity Management Studies and Business Journal Accounting Studies and Tax Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Economics and Management J-CEKI Ulil Albab Jurnal Akuntansi Syariah (JAkSya)
Mega Rahmi
UIN Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 3   4   5   6   7 
Perhitungan Laba Serta Titik Impas Melalui Analisis Cost Volume Profit (CVP) (Studi Kasus UMKM Dakak-Dakak Dapur Mas) Rahmi, Mega; Ramadanis, Ramadanis; Ramika, Diva Fadillah; Selvia, Jenny; Hasfizanurizal, Nanda; Desriana, Nania
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6101

Abstract

This study aims to examine the relationship between costs, sales levels, and profits at Dakak-dakak Dapur Mas MSMEs by applying product mix-based Cost volume profit (CVP) analysis. The research method used is quantitative descriptive with primary data sources collected through observation and interviews. The analysis focused on calculating fixed and variable costs, contribution margin, Break Even Point (BEP), Margin of Safety (MoS), and Operating Leverage. The results showed that under normal sales conditions, the MSME was able to generate a profit of IDR 14,786,241, with the largest profit contribution coming from the Benai product. However, the BEP analysis found a loss of IDR 53,596 due to one of the products, Bungo Durian, not reaching the break-even point. The safe limit for sales decline is indicated by an MoS value of 98 kg for Karambia Cake, 420 kg for Bungo Durian, and 434 kg for Benai. The Operating Leverage value of 1.72 indicates that changes in sales volume have a significant impact on profit. If profit increases by 10%, the total profit of MSMEs is estimated to reach IDR 17,344,113. These findings confirm that CVP analysis can be used as an effective basis for profit planning and production decision-making in MSMEs with a variety of products.
ANALISIS DIFERENSIAL SEBAGAI ALAT BANTU PENGAMBILAN KEPUTUSAN MANAJERIAL DALAM MENAMBAH ATAU MENGURANGI PRODUK Rahmi, Mega; Ramadanis, Ramadanis; Fahreza, Aditya; Anindita, Berliana; Hariyanto, Gustian Herdi; Bening, Mutiara
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 9 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/v1bvhf23

Abstract

Penelitian ini bertujuan menganalisis peran analisis diferensial sebagai alat bantu pengambilan keputusan manajerial dalam menentukan apakah suatu lini produk perlu ditambah atau dikurangi pada UMKM Viroom Craft. Keterbatasan pencatatan keuangan dan pemahaman akuntansi manajemen sering menyebabkan keputusan produk yang kurang optimal. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data primer yang diperoleh melalui wawancara dan dokumentasi biaya. Analisis difokuskan pada tiga produk utama, yaitu slingbag ecoprint, sepatu ecoprint, dan topi ecoprint, dengan membandingkan pendapatan relevan, biaya variabel, margin kontribusi, serta biaya tetap yang dapat dan tidak dapat dihindari. Hasil penelitian menunjukkan bahwa meskipun produk topi mengalami kerugian secara akuntansi, penghentian produksinya justru menurunkan laba total karena margin kontribusi yang hilang lebih besar dibandingkan biaya tetap yang dapat dihindari. Dengan demikian, keputusan optimal adalah mempertahankan produk topi.
ANALISIS BIAYA PRODUKSI MENGGUNAKAN METODE VARIABEL COSTING Rahmi, Mega; Ramadanis, Ramadanis; Rahmawati, Aulia; Aulia, Mutia; Amelia, Putri; Sally, Natasha Aulya
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 9 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/4srahr69

Abstract

Usaha Mikro, Kecil, Menengah (UMKM), merupakan salah satu sektor penting dalam pembangunan ekonomi daerah, menurut UU NO. 20 tahun 2008 yang dikutip dalam buku Sartono dkk (2024), UMKM merupakan usaha produktif milik perorangan atau badan usaha perorangan yang memenuhi kriteria mikro, kecil, menengah yang berdasarkan aset dan omset bulanan atau tahunan. Di wilayah kabupaten tanah datar, khususnya di Simabur banyak UMKM yang berkembang pesat dan sebagai penunjang perekonomian masyarakat. Salah satunya adalah usaha Kue Basah Safnita, yang bergerak di bidang produksi kue basah tradisional khas minang kabau, usaha ini berdiri pada tahun 2023 yang beralamat di jalan lapangan bola kaki simabur, lebih tepatnya di belakang SD Muhammadiyah. Usaha kue basah Safnita memproduksi berbagai jenis kue tradisional seperti kue lapis, sarikaya, umbang ubi, talam ubi, putu ayu, bolu pisang, talam ubi unggu, dan kue mangkuak. Dan kami mengambil 3 jenis kue yang best seller yaitu kue talam ubi kayu, mangkuak dan kue lapis. Dalam satu bulan usaha ini mampu memproduksi sebanyak 560 loyang. Berdasarkan hasil observasi lapangan selama ini perhitungan biaya produksi masih dilakukan secara sederhana, yaitu dengan cara menjumlahkan semua pengeluaran tanpa memisah biaya bersifat tetap dan variable. Dengan cara tersebut pemilik sulit mengetahui berapa biaya setiap jenis kue dan berapa keuntungan yang diperoleh dari masing-masing kue. Salah satu cara yang bisa membantu menghitung biaya produksi lebih akurat adalah menggunakan metode variable costing. Dalam metode ini hanya biaya variabel yang dihitung sebagai biaya produksi. Oleh karena itu kami tertarik melakukan penelitian dengan Judul Analisis Biaya Produksi Menggunakan Metode Variabel Costing Pada Usaha Kue Basah Safnita Di Simabur.
AKURASI PERHITUNGAN BIAYA PRODUKSI MELALUI PENDEKATAN FULL COSTING Rahmi, Mega; Ramadanis, Ramadanis; Widia, Melisa; Qhoiri, Miftahul; Rinaldi, Indra; Laila, Maria Agustia
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 9 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/g95qg569

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi biaya produksi (UMKM) Kerupuk Ubi Ibu Midun di Kabupaten Tanah Datar. Metode full costing digunakan sebagai dasar untuk menentukan harga pokok produksi (HPP) dan membuat laporan laba rugi sederhana.  Salah satu masalah utama bagi UMKM ini adalah tidak pencatatan biaya bahan baku, tenaga kerja, overhead pabrik, dan laba rugi. Ini membuat sulit bagi pemilik untuk mengetahui biaya produksi dan keuntungan yang sebenarnya. Penelitian ini dilakukan dengan pendekatan kuantitatif deskriptif dan menggunakan studi kasus, yang melibatkan observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa total biaya produksi per proses mencapai Rp1.001.666, termasuk bahan baku sebesar Rp555.000, tenaga kerja sebesar Rp 320.000, dan overhead pabrik sebesar Rp 126.666, termasuk penyusutan aset.  Untuk output 6.000 item, HPP sebesar Rp 166,94 per unit. Dari total penjualan 2.100.000, laba operasional sebesar Rp1.068.334 per produksi. Dengan pencatatan biaya yang lebih baik dan pengelolaan keuangan yang sistematis, temuan ini menunjukkan bahwa UMKM Kerupuk Ubi Ibu Midun berada pada kondisi bisnis yang menguntungkan dan layak untuk dikembangkan.
PELAPORAN KEUANGAN UMKM PSM DAN CABANG SESUAI DENGAN PSAK 65 Putra, Yosep eka; W, Miftahusa’ada; Trinovila, Rahmi; Rahayu, Sri; Hidayat, Vegi Sabrina; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.140

Abstract

This article discusses the financial recording and reporting practices of the Pekanbaru Shopping Mall (PSM) MSME and its branches, including Batusangkar, Bukit Gombak, and Cubadak. Based on observations and interviews, it was found that the recording system used is still very rudimentary and does not comply with PSAK 65 requirements for the preparation of consolidated financial statements. Transaction recording is limited to cash flow without account classification, without separation between head office and branches, and without the preparation of a structured income statement and balance sheet. Furthermore, internal transactions, such as shipments of goods from head office to branches, are not recorded in accounting, complicating the process of preparing consolidated reports and eliminating inter-unit transactions. These findings indicate the need for improvements to the accounting system at the PSM MSME to provide accurate, relevant, and standardized financial reports. By correctly implementing PSAK 65, the PSM MSME can improve the quality of financial information needed for decision-making and business control
PENGAKUAN TRANSFER PERSEDIAAN ANTARA KANTOR PUSAT DAN CABANG PADA PANDEKA CHICKEN DAN PANDEKA COFFEE 2.0 Putra, Yosep eka; Maharani, Khairunisa; Putri, Rani Meilani; Lestari, Winda Ayu; Andini, Nurmallah; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.141

Abstract

This study aims to analyze the recognition of inventory transfers between the head office (Pandeka Chicken) and branch (Pandeka Coffee 2.0) and to examine its impact on the accuracy of financial reporting. The research employed a descriptive qualitative approach through observation, interviews, and documentation. The findings reveal that the inventory transfer process has not been supported by a standardized accounting system. There is no formal transfer documentation, no transfer pricing policy, and no calculation of cost of goods sold (COGS) at the branch level. In addition, several costs related to production were misclassified as operational expenses, depreciation was not recorded, and the internal control system over inventory remains weak. These conditions resulted in financial statements that do not reflect the actual condition of the business and hinder performance evaluation and financial consolidation between the head office and the branch. The study concludes that the lack of standardized recording procedures for inventory transfer increases the risk of financial misstatement and reduces the reliability of financial information for decision-making. The results provide recommendations for implementing transfer pricing, improving reporting integration, and strengthening internal control procedures.
Penyusunan Laporan Keuangan Fotocopy Pamura Sesuai Dengan SAK EMKM Putra, Yosep eka; Devi, Nayla Permata; Alhumairo, Kamila; m, Melati; Safitri, Lidia; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.142

Abstract

Financial reporting issues remain a major challenge for many micro and small enterprises, including Fotocopy Pamura, which initially operated without formal bookkeeping, asset records, or standardized financial statements. This study examines the preparation of financial statements for Fotocopy Pamura based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation to analyze the recording practices and reporting procedures applied in the business. The results show that the enterprise did not maintain systematic records of income, expenses, capital changes, or fixed assets, and there was no separation between the main unit and its branch. After applying SAK EMKM, the business successfully produced structured and reliable reports, including an income statement, statement of financial position, statement of cash flows, statement of changes in equity, and consolidated financial statements. The application of SAK EMKM significantly improved the relevance and reliability of financial information, enhanced transparency, and supported more accurate managerial decision-making. These findings highlight the importance of standard-based reporting for micro and small enterprises to strengthen financial accountability and business sustainability.
PENGAKUAN ASSET TETAP TERHADAP NILAI BUKU ASSET BERSIH STUDIO LOVINDA Putra, Yosep eka; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Ismail, Taufik; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.147

Abstract

Studio Photo Lovinda is a business engaged in photography services located in Cubadak and Kubu Rajo, Lima Kaum District, Tanah Datar Regency, West Sumatra. This study aims to determine whether the recognition of fixed assets, depreciation, and determination of the net book value of assets at Studio Photo Lovinda are in accordance with the Fixed Asset Financial Accounting Standards. The data analysis method used is qualitative descriptive analysis, which is a method that describes the company's condition based on actual conditions in the field. Through this approach, the researcher assesses how Studio Photo Lovinda records the acquisition of fixed assets, determines the useful life, calculates depreciation expense, and determines the book value of assets from year to year. In this final report, the author will analyze the calculation of acquisition cost, depreciation of fixed assets, and disposal of fixed assets and their presentation in Studio Photo Lovinda's financial statements using SAK EMKM as a benchmark. Based on the results of the analysis, Studio Photo Lovinda should record the acquisition of fixed assets, determine the useful life, calculate depreciation expenses, and determine the book value of assets from year to year in accordance with the applicable Financial Accounting Standards, so that the profit presented in the financial statements can reflect the actual value and provide reliable information for decision making.
PELAPORAN TRANSAKSI INTERCOMPANY PADA USAHA PENGGILINGAN PADI, STUDI KASUS PADA HULLER PADI SONTY Putra, Yosep eka; Putri, Melati; sari, Mila Yulia; Septiani, Nazila; Hazizah, Nur; ., Rahmadani; Rahmi, Mega
PRISMAKOM Vol 23 No 1 (2025): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v23i1.148

Abstract

This study aims to analyze the intercompany transaction reporting system between the head office and branch units of Huller Padi Sonty, a family-owned rice milling business. Using a qualitative research method with a case study approach, data were collected through field observations, in-depth interviews with owners and managers, and examination of available financial documents. The findings reveal that intercompany reporting practices are not conducted systematically due to the absence of clear financial separation, lack of structured asset and capital records, and the unavailability of standardized accounting procedures. Transactions such as capital transfers, asset usage, and revenue recording are still performed manually without reciprocal journal entries between the head office and the branch. This condition leads to inaccuracies in preparing consolidated financial reports and creates potential discrepancies in profit calculation. The study recommends implementing a basic accounting system that includes standardized account classification, regular reconciliation, proper intercompany journal entries, and documented SOPs to ensure transparency and accuracy in intercompany reporting. These findings are expected to serve as guidance for agro-industrial in improving financial management and interunit consolidation practices.
PERBANDINGAN AKURASI DAN EFISIENSI ALOKASI BIAYA PRODUKSI: STUDI KASUS METODE BIAYA TRADISIONAL VS. ACTIVITY-BASED COSTING Rahmi, Mega; Ramadanis, Ramadanis; Jamila, Assyfatul; Yazid, Muhammad; Rasya, Naysilla; Alif, Nur Rahmad
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/aj1a6214

Abstract

Penelitian ini dilakukan untuk mengevaluasi tingkat efisiensi biaya produksi dengan membandingkan penerapan metode perhitungan biaya konvensional dan metode Activity-Based Costing (ABC) pada UMKM Kopi Sahabat Baru yang berada di Kecamatan Sungai Tarab, Kabupaten Tanah Datar. Penelitian menggunakan pendekatan kuantitatif dengan desain studi kasus. Sumber data terdiri atas data primer yang diperoleh melalui wawancara dan pengamatan langsung di lapangan, serta data sekunder yang berasal dari literatur ilmiah dan dokumen pendukung terkait. Proses analisis dilakukan dengan menghitung HPP menggunakan metode tradisional dan metode ABC berdasarkan aktivitas utama dalam kegiatan produksi, antara lain proses penyangraian, pendinginan, penggilingan, pengayakan, pengemasan, hingga distribusi produk. Temuan penelitian menunjukkan bahwa walaupun total HPP dan laba bersih yang dihasilkan tidak menunjukkan perbedaan yang signifikan, metode ABC mampu memberikan pembebanan biaya yang lebih tepat karena alokasi biaya disesuaikan dengan tingkat pemanfaatan aktivitas secara nyata. Selain itu, metode ABC juga dapat mengungkap aktivitas yang menyerap biaya paling besar, yaitu tahap penyangraian, sehingga dapat dimanfaatkan sebagai dasar pertimbangan manajemen dalam pengendalian biaya dan peningkatan efisiensi produksi. Oleh karena itu, penerapan metode Activity-Based Costing dinilai lebih efektif dalam mendukung efisiensi biaya produksi, penentuan harga jual yang lebih akurat, serta pencapaian margin laba yang optimal pada UMKM Kopi Sahabat Baru.
Co-Authors A, Aysyah. A, Elsa Hidayatul Abdul Rauf AdeYulia Putri Afriano, Bobi Afrinaldi Afrinaldi Agnesya, Viola Agustin, Yona Amelia Ahmad Hadiyan Aida, Resvina Alhayyu, Alhayyu Alhumairo, Kamila Alia Fatma Tanri Sari Alif, Nur Rahmad Amanda, Putri Amelia, Putri Amran, Elsa Fitri Andari, Sonia Andini, Nurmallah Anindita, Berliana Annisa Putri Aulia Rahmawati, Aulia Aulia, Mutia Azievan, Faradilla Raudha Bening, Mutiara Bunda, Dina Permata Cesy Anggraini Putri Claudea Amanda Dani, Bima Rahmad Debbyanggraiansyah Debbyanggraiansyah Desi Wulandari, Desi Desriana, Nania Devi, Nayla Permata Dhilsy Faisya Azzahra Dinata, Citra Putri Diva Avivah Dora Amelya Eficandra Fadhilah, Rahmah Fitri Fadila, Ulfa Fahreza, Aditya Fakri, Fakri Fatimah Azzahra Fatmawati, Fatmawati Febby Tiara Revinda Fikri, Nurul Fitri, Sari Ramadani Guspendri, Nasfizar Guspendri, Nasfizar Hafidzha, Gustia Hakim, Muhammad Irfanul Hamdani, Muchlas Handayani, Mery Hariyanto, Gustian Herdi Hasanah, Niddhatul Hasanah, Sari Uswatun Hasfizanurizal, Nanda Hasibuan, Hafizah Fauziah Heryani, Novelia Hidayat, Vegi Sabrina Hidayatullah, Hanif Hikmah, Aminah Tul Ileh Satria Intan Salsabilla Jamila, Assyfatul Jannah, Zainia Karmila, Rena Khairunnisaa Khairunnisaa Kholiza Pesma Laila, Maria Agustia Lesmana Niagara Lestari, Winda Ayu Lusi Tartila M, Melati M. Tri Rahmat Fajri Madiah, Ainil Maharani, Khairunisa Maharani, Salsa Nanda Marlin, Khairul Marta, Rahma Aliya Masdar, Rita Maulana, Vickry Adha Yurdeka Melati Putri Melia, Yeni Meliza, Selfi Gusti Muhammad Erikko Abimayu Muhammad Yazid Nabila, Aisyah Nabila, Liana Putri Naimatulhuda, Naimatulhuda Nengsih, Ifelda Nirmala, Dina Nisa, Putri Khairul Nita Fitria Nita Fitria Nita Fitria Nur Hazizah Nurhasnah Nurhasnah Oktavia, Abel Patriansah, Cerry Putra, Yosep Eka Putri Putri, Putri Putri Utami, Elfina Putri, Dhea Sabrina Putri, Fira Amanda Putri, Gushita Putri, Rani Meilani Putri, Riza Yulia Putri, Sherly Anike Putri, Violeta Yulia Qhoiri, Miftahul R, Ramadanis. Rahim, Alyah Nur Rahmadani . Rahmadani, Novida Rahmadani, Olivia Rahmadani, Rahmi Rahmah, Miftahur Ramadani, Diva Ramadanis Ramadanis Ramadanis, Ramadanis Ramadhani, Ilas Ramadhani, Lusi Ramika, Diva Fadillah Rantika, Retno Rasya, Naysilla Rauf, Abdul Rauf Rinaldi, Indra Riska Okta Vadila Rita Masdar Rita Masdar Rohel, Natasya SAFITRI, LIDIA Sahirah, Mutia Nur Saleh, Sri Madona Sally, Natasha Aulya Sari, Mila Yulia Satria, Ileh Seftiani, Zana Selvia, Jenny Septiani, Nazila Solly Aryza Sopianti, Jeni Sri Madona Saleh SRI RAHAYU Suci Rahmadani Sulastri Caniago Syafni, Bintang Taufik Ismail Teguh Aprianto Trinovila, Rahmi Trisnawati, Betis Vadila, Riska Okta Valencia, Dheva Valevi, Ahmad W, Miftahusa’ada Wahyu Gusriandari Widia, Melisa Wulansari, Novani Yaqin, Syarifa Ainul Yenti, Elfina Yudistira, Sherlina Yuliani, Dila Yusman, Zaskia Putri Ramadhani Yusri, Misbah Yusri, Salwa Assyfa Zona, Cindy Arya Zubaidah, Dea Zulmita, Doli