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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Ekonomi Prosiding Konferensi Nasional PKM-CSR Seminar Nasional Teknologi dan Multidisiplin Ilmu INCOME : Jurnal Akuntansi dan Keuangan
Pramandyah Fitah Kusuma
Universitas Wijaya Putra
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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Optimalisasi Potensi Minuman Kekinian Melalui Pemberdayaan Pengelolaan Keuangan Usaha di Desa Kebon Agung Kecamatan Sukodono Kabupaten Sidoarjo Pramandyah Fitah Kusuma; Desy Ismah Anggraini
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 5 (2022): PERAN PERGURUAN TINGGI DAN DUNIA USAHA DALAM AKSELERASI PEMULIHAN DAMPAK PANDEMI
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v5i0.1673

Abstract

ABSTRAK Bisnis minuman kekinian selama ini sangat menjanjikan. Dikarenakan minuman memiliki pilihan yang variatif dari segi rasa maupun tambahan atau topping yang cukup beragam. Minuman kekinian memiliki banyak peminat dari segala macam usia dan berbagai macam kalangan. Jika melihat kompetitor-kompetitor yang bergerak dibidang usaha yang sama, maka persaingan antar kompetitor cukup besar. Oleh sebab itu, inovasi rasa yang lebih enak, kemasan yang cantik menarik, harga yang ekonomis, dan yang paling penting sehat serta higienis sehingga produk yang dimiliki mampu lebih unggul. Mitra pengabdian masyarakat ini adalah usaha minuman kekinian bernama Almer Boba. Kegiatan dilaksanakan dimulai persiapan administrasi dan penyampaian informasi, kemudian presentasi serta diskusi pengelolaan keuangan, dilanjutkan dengan pelatihan serta pendampingan, dan yang terakhir evaluasi kegiatan. Keberhasilan dari pengabdian masyarakat ini dilakukan dengan analisis secara deskriptif. Melalui kegiatan ini diharapkan meningkatnya jumlah pembeli atau customer secara online, meningkatnya pemahaman manajemen berwirausaha salah satunya penggunaan aplikasi online atau e-commerce, serta pembuatan laporan keuangan yang lebih detail pada usaha minuman kekinian di Desa Kebon Agung Kecamatan Sukodono Kabupaten Sidoarjo. Kata Kunci: Minuman, Keuangan, Online, Sidoarjo
IMPLEMENTATION OF TARGET COSTING IN TEGALSARI MSMEs, SURABAYA CITY Pramandyah Fitah Kusuma; Desy Ismah Anggraini
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Target costing is a method that can be used to determine the target price and the maximum cost for a product to be able to achieve the expected profit. Target costing is the right method to use for businesses in the face of increasingly competitive competition. The purpose of this study was to find out whether target costing can be applied by MSMEs in Teglasari District, Surabaya City, especially food and can increase competitiveness. The results showed that several MSMEs in Tegalsari District, especially food in Surabaya, had implemented target costing and had an impact on increasing competitiveness along with increasing profits earned.
PENGARUH GRI STANDARD DALAM MEMBANGUN CITRA PERUSAHAAN Desy Ismah Anggraini; Pramandyah Fitah Kusuma
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol 2 No 1 (2022): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/semnastekmu.v2i1.164

Abstract

Permasalahan lingkungan saat ini mendapat perhatian serius dan isu yang berhubungan dengan lingkunganmenjadi lebih sensitif. Hal ini disebabkan banyaknya kasus kerusakan lingkungan yang dikaitkan dengan dampakoperasi perusahaan sehingga setiap stakeholder atau pemangku kepentingan memiliki kekuatan dan tujuan yangberbeda-beda sehingga menuntut perusahaan harus menyediakan baik laporan terutama informasi terkaitprofitabilitas perusahaan maupun informasi yang dibutuhkan oleh stakeholder. Dari sudut pandang investor,komposisi kepemilikan asing dan komposisi kepemilikan institusional merupakan kepemilikan yang sangat pentinguntuk dijadikan acuan dalam pengambilan keputusan. Penelitian ini menggunakan GRI Standart 2016 untukmenentukan perusahaan yang sudah menerapkan sustainability report dan menggunakan KAP Big4 dan Non Big4untuk menguji perbedaan. Hasil menunjukkan bahwa rasio profitabilitas yang diproksikan ROA dan ROE tidakmemiliki perbedaan baik diaudit oleh Big4 ataupun Non Big4, sedangkan kepemilikan Asing dan KepemilikanInstitusional memiliki perbedaan jika diaudit oleh Big4 dan Non Big4.
PENGARUH KONSERVATISME AKUNTANSI, LEVERAGE DAN DEFAULT RISK TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Tania Apriliyani; Pujianto Pujianto; Pramandyah Fitah Kusuma
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.619

Abstract

This study aims to determine and analyze the influence of Accounting Conservatism, Leverage, and Default Risk on the Earnings Response Coefficient (ERC). There are 95 companies as the population in this study. The sampling technique used in this research is purposive sampling, resulting in a sample of 84 companies in three periods from the food and beverage subsector. Data analysis was conducted using statistics with the aid of SPSS version 27. Based on the results of the data analysis using the t-test, it is known that partially, accounting conservatism has a significant effect on the earnings response coefficient, leverage has a significant negative effect on the earnings response coefficient, and Default Risk has a significant effect on the earnings response coefficient. Meanwhile, based on the results of the data analysis using the F test, it is known that simultaneously accounting conservatism, leverage, and default risk have an effect on the earnings response coefficient
Strategi Transformasi Ekonomi Nelayan dan UMKM melalui Kolaborasi dan Networking Berbasis Blue Economy di Lamongan Aditya Suryan Nanda; Pramandyah Fitah Kusuma
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p143-158

Abstract

This research aims to analyze the role of collaboration and networking in encouraging the economic transformation of MSMEs and fishermen based on the Blue Economy in Lamongan. Although the coastal area of Lamongan has abundant marine resource potential, the welfare of coastal communities still faces several challenges, including limited market access, weak distribution networks, lack of capital support, and low mastery of seafood processing technology. This research uses a qualitative approach with an exploratory case study design conducted in Lamongan. Data were obtained through in-depth interviews with fishermen, MSME actors, local government, academics, and the private sector, complemented by participatory observation and documentation studies. The results show that multi-actor collaboration among the government, the private sector, academics, and local communities, along with strong networking within fishermen and MSME groups, plays an important role in strengthening the economic competitiveness of coastal communities. Support in the form of product certification, training, equipment assistance, and expanded market access improves production quality, strengthens marketing, and expands business networks to international markets, such as the export of rajungan meat to the United States and shrimp paste products to Europe. Collaboration and networking also strengthen the long-term socio-economic resilience of fishermen and MSMEs through the implementation of zero-waste principles, product diversification, and sustainable marine resource management. This research contributes theoretically to the Blue Economy literature by emphasizing the integration of collaboration and networking in coastal economic transformation and provides practical recommendations for strengthening an inclusive and sustainable blue economy ecosystem in Lamongan.
Co-Authors Aditya Suryan Nanda Desy Ismah Anggraini Pujianto Pujianto Tania Apriliyani