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All Journal Jurnal Ekonomi International Journal of Economic Entrepreneurship and Business Management
Nurfitriana Nurfitriana
Sekolah Tinggi Ilmu Ekonomi Mujahidin
Economics, Econometrics & Finance

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PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS. STUDY ON BUDGET REALIZATION AND ACHIEVEMENT OF MAIN PERFORMANCE INDICATORS OF THE ENVIRONMENT SERVICE OF TOLITOLI REGENCY IN 2022 Edi Yanto; Nurfitriana Nurfitriana; Fahri Eka Oktora
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This research is a type of descriptive research with a quantitative data analysis approach to answer problems related to the performance achievements of local government agencies through budget realization and achievement of Key Performance Indicators (IKU) of the District Environmental Service. Tolitoli in 2022. In that year DLH implemented 9 programs which were implemented in 15 activities and 35 sub-activities. The performance of the Tolitoli Regency Environmental Office showed an average achievement of 106% for 4 (four) Key Performance Indicators (IKU), which is also the goal of the regional apparatus. Based on these performance targets, a budget of Rp. 10,122,941,188, - (budget after amendment) with realized funds of Rp. 9,941,536,170, - or 98.20%. Performance achievements in 2022 show that the DLH of Tolitoli Regency has succeeded in meeting the targeted strategic objectives. This shows that the achievement of the performance of the Environment Service strategic plan for the 2021-2026 period in the second year is quite good.
Analysis of Net Profit Achievement Using the Cost Plus Pricing Approach in the Tahu Tempe Sumali Micro Business Unit in Tolitoli Regency.: Analisis Pencapaian Laba Bersih Menggunakan Pendekatan Harga Biaya Plus di Unit Usaha Mikro Tahu Tempe Sumali di Kabupaten Tolitoli. Usman Usman; Nurfitriana Nurfitriana; Ijma Ijma; Putri Wulandari
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 2 (2025): Digital Entrepreneurship and Innovation in International Business
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/xv07wr63

Abstract

This study aims to analyze the achievement of net profit in the Tofu Tempe Sumali Micro Business Unit in Tolitoli Regency using a cost plus pricing approach. This approach was chosen to assess the effectiveness of determining the selling price of products based on the total cost of production plus the expected profit margin. The methodology used is a qualitative, descriptive and quantitative approach with case studies. Data was obtained through direct observation, interviews, and financial statement documentation. The results of the study show that the application of cost plus pricing is able to provide a more accurate picture of the decent selling price and increase the achievement of net profit. It was found that the main cost component consists of soybean raw materials, labor costs, energy costs (electricity and water), and distribution costs. Indirect costs such as tool depreciation and maintenance are also recorded manually. Based on the existing cost structure and the overall budget value, the net profit achievement based on the cost plus pricing method is Rp.185,502,600. Net Profit Comparison, the calculation of the Cost plus Pricing approach results in an effective price of Rp.7,364/Package in the Tolitoli local market environment which results in a profit of Rp. 185,502,000 while the calculation of net profit by the company's own method is Rp.151,593,000.This study recommends simple cost accounting training to micro business actors to improve financial literacy and business competitiveness.
Analysis of Cost of Production Using the Full Costing Method in Determining Selling Prices (Case Study on the Clove Flower Business of Tolitoli Bakery): Analisis Biaya Produksi Menggunakan Metode Biaya Penuh dalam Menentukan Harga Jual (Studi Kasus pada Bisnis Bunga Cengkeh di Toko Roti Tolitoli) Yuyun Angraini; Nurfitriana Nurfitriana; Usman Usman; Edi Yanto
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 2 (2025): Sustainable Entrepreneurship and Green Business Strategies
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/ay3c3361

Abstract

Analysis of the cost of production using the full costing method in determining the selling price (Case Study on Tolitoli Bakery Clove Flowers). The purpose of this study is to find out the calculation of the cost of production, the determination of selling prices, and the preparation of profit and loss statements using the full costing method. This type of research is a case study. The research sample used production and non-production cost data for 2021-2023, sampling using purposive sampling techniques. The data analysis method uses the full costing method. Based on the results of the study, the calculation of HPP using the full costing method produces a higher calculation than that of the company because the business owner does not calculate the cost of electricity, water cost, and equipment depreciation costs into the cost of production. The result of determining the selling price with a mark up of 30%, the business owner's method is lower than the cost plus method because of the difference in the cost of determining the cost of goods carried out by the business owner with a full costing approach and the business owner does not include non-production costs in the determination of the selling price. Based on the preparation of the full costing method profit and loss report, it produces a net profit that decreases every year due to an increase in production costs every year and a fixed selling price.
Co-Authors Edi Yanto Fahri Eka Oktora Ijma Ijma Putri Wulandari Usman Usman Yuyun Angraini