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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pendidikan Terbuka Dan Jarak Jauh Jambura Accounting Review Celebes Journal of Community Services
Eka Wirajuang Daurrohmah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Development Process of Innovation of Accounting Cycle Simulation Eka Wirajuang Daurrohmah
Jurnal Pendidikan Terbuka Dan Jarak Jauh Vol. 24 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/ptjj.v24i1.4266.2023

Abstract

Basic accounting learning is about the accounting cycle. One of the competency achievements of undergraduate accounting students is to be able to understand the accounting cycle and make financial reports. However, not a few accounting students who when they graduate from the course still do not understand the accounting cycle and make financial reports, especially with the open distance learning system. This paper aims to create learning innovations about the accounting cycle so that students easily understand the accounting cycle and can make financial reports. This learning innovation uses virtual reality and gamification technology. The methods used in this study is research and development study and ADDIE model used to the development model. The result of this study is the development of innovation of accounting cycle simulation can make more interesting and easier to understand about accounting cycle learning for student.
Warehouse Management System Analysis Husniatul Haasanah; Eka Wirajuang Daurrohmah
Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i1.87

Abstract

Dalam era digitalisasi, penelitian ini mengeksplorasi efektivitas sistem manajemen gudang (Warehouse Management System, WMS) di CV Prima Agro Sejati, sebuah perusahaan yang masih mengandalkan metode manual dalam operasional gudangnya. Menggunakan pendekatan deskriptif kualitatif dan data dari kuesioner yang disebar kepada 30 karyawan, studi ini menemukan bahwa meskipun ada persepsi positif mengenai efektivitas dan kepatuhan terhadap Standard Operating Procedures (SOP), masih ada ruang untuk peningkatan, terutama dalam adopsi teknologi modern seperti IoT dan AI untuk otomatisasi dan efisiensi. Kesimpulannya, penelitian ini menawarkan wawasan penting untuk perbaikan sistem manajemen gudang dan menyarankan arah untuk penelitian lebih lanjut.
Pelatihan Perhitungan Tarif Biaya Overhead Pada Produksi Craft Fashion Pada Komunitas Dekrasnada Tangerang Selatan Untuk Menghindari Overbudgeting di Produksi Bahan Dagangan Paramitha, Diky Paramitha; Novita Nugraheni; Etik Ipda Riyani; Dwirini; Eka Wirajuang Daurrohmah; Zulkifli Sultan
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1593

Abstract

Indonesia's economy is currently experiencing very good progress which is influenced by many factors, one of which is the contribution of the development of Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a considerable contribution, especially in creating jobs nationally. Although the number and contribution are quite large, there are still many MSMEs that have problems in terms of Human, Accounting, Managerial and Financial data sources. Currently, many are experiencing difficulties in terms of accounting, especially in terms of calculating overhead cost rates which will later affect the cost of production. The problem of calculating overhead costs which will later be related to the cost of production is one of the problems faced by the Regional National Handicraft Council Community (Dekrasnada) in Pamulang District, South Tangerang City, Banten Province. The importance of the overhead cost tariff calculation process encourages the implementation of community service activities in the form of Training on Overhead Cost Tariff Calculation in Craft Fashion Production in the South Tangerang Dekrasnada Community to Avoid Overbudgeting in the Production of Merchandise to provide insight and knowledge related to the calculation of overhead tariffs in production so that overbudgeting in production can be minimized.
Analysis Of The Income And Cost Structure Of Footwear Msmes In Pagelaran Village Hidayah, Ulul; Anggelina Delviana Klau; Eka Wirajuang Daurrohmah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/kt0cdm81

Abstract

Village economic development can be achieved by paying attention to local potential. Pagelaran Village has local potential in the field of footwear MSME development. In the footwear sector, which is the center of village economic growth, it is necessary to identify the income and cost structure of footwear MSMEs and analyze the factors that influence the income level of footwear MSMEs in Pagelaran Village. The analysis used to answer the objectives of this research is descriptive analysis and multiple linear regression analysis. Data was obtained from interviews of perpetrators with footwear businesses determined using the proportional random sampling method. This research shows differences in business expenses and income structure based on the target market. The amount spent on raw materials, the number of machines and the number of workers owned by a Footwear MSME significantly affect the income of Footwear MSMEs in Pagelaran Village. Meanwhile, the business length does not affect Footwear MSMEs' income in Pagelaran Village.
Co-Authors Anggelina Delviana Klau Dwirini Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Husniatul Haasanah Novita Nugraheni Paramitha, Diky Paramitha SULTAN, ZULKIFLI Ulul Hidayah