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All Journal Jurnal Riset Akuntansi Politala Jurnal Pendidikan dan Kewirausahaan
Widia Wahyuni
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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Kesiapan Berwirausaha Mahasiswa program Studi Pendidikan Kesejahteraan Keluarga Universitas Negeri Padang Widia Wahyuni; Elida Elida
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 11 No 3 (2023)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v11i3.843

Abstract

Many factors cause unemployment among students who have completed their education in Indonesia, one of which is the lack of entrepreneurial readiness to start a business. The purpose of this research is to describe the entrepreneurial readiness of students of the Padang State University family welfare education study program based on indicators of mental entrepreneurial readiness, entrepreneurial knowledge readiness, and entrepreneurial skill readiness. 142 students who became the research population and 59 students who became the research. The data analysis technique was carried out using descriptive analysis using the method of categorizing the assessment based on the average score and percentage. The results showed that students' entrepreneurship readiness indicators were in the medium category, entrepreneurship knowledge readiness indicators were in the less category, and entrepreneurship skill readiness indicators were in the medium category. Based on the results of the study it can be concluded that the readiness of entrepreneurship owned is not enough to foster student entrepreneurship readiness.
Analisis Distorsi Biaya dan Hidden Costs pada Produk Kompleks dan Standar UMKM Berbasis Activity-Based Management Ikha Andriani; Ismayanti; Widia Wahyuni; Novitasari; Asriani Hasan
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.676

Abstract

Increased cost utilization in MSMEs is one of the factors that determine the development of a business, including the challenge of cost distortion due to the use of a traditional Cost of Goods Sold (COGS) system that is subjective and ignores the hidden costs of non-value-added activities. This study aims to analyze cost distortions and identify hidden costs in Cahaya Aluminium MSMEs using the Activity-Based Management (ABM) approach. The research method used is qualitative-descriptive with a single case study design and a descriptive-comparative approach. Primary data was obtained through in-depth interviews validated through triangulation of informal cost data. Data analysis techniques used thematic analysis, starting from data collection, data reduction through Activity-Based Management (ABM) activity coding, and using Activity-Based Cost (ABC) simulations presented in a comparison matrix. The results of the Activity-Based Costing (ABC) simulation showed significant cost distortions in the Kitchen Set (Complex Product) aspect, which experienced undercosting, and the Dish Cabinet (Standard Product), which experienced overcosting. These distortions were triggered by non-value-added activities such as rework and material return waiting time. Based on these results, it can be seen that Activity-Based Management (ABM) through material synchronization and supplier evaluation can improve the accuracy of HPP and operational efficiency for Cahaya Aluminium MSMEs
Co-Authors Asriani Hasan Elida Elida Ikha Andriani Ismayanti NOVITASARI