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Activity-Based Costing System Dalam Penetapan Harga Pokok Produksi Serta Pengaruhnya Terhadap Kinerja Perusahaan (Studi Kasus Industri Kain Tenun Ikat Medali Mas Di Kota Kediri) Kusumaningtyas, Dian; Izzatul, Rilla
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.24 KB) | DOI: 10.29407/jae.v2i1.604

Abstract

Kediri has Tenun Ikat centers so that people have opportunities to improve their standard of living through weaving industry . In the embodiment , the necessary foundation of the formation of a strong organization in the industry SMEs, especially craftsman weaving Medal Mas Kediri on managerial human resources, marketing , production and managerial finance in preparing business continuity in the long-term direction . Method cost of product is defined as a way to take into account the elements of cost into the cost of production . In the process of calculating all elements of cost into the cost of production of the many businesses went a different way. The concept of Activity Based Costing or ABC method is an alternative to overhead cost. Based on the background that has been described so obtained formulation of the problem " Is there a difference between traditional calculation with activity based costing system in determining the cost of production , sales price , profitability and the implementation of the company's performance . The results of this study are expected to provide feedback or to provide benefits to industry weaving craft in use calculation of the cost of production , sales price , profitability and its implementation on the company's performance , as well as add insight to the reader and can be used for further research. Calculation of the cost of production by using the traditional calculation . Rp . 130,453.67 while using ABC Rp 136 411 , 46. When compared with the profit earned by the traditional calculation of Rp . 29546.33 while the ABC Rp . 23588.54 . For higher profit calculation using the traditional cost allocation caused many not included in the BOP . Special for woven product manufacturers can not sell the goods in accordance with the expected profit due to market price in accordance with the type of product and quality of raw materials used .
Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Nurdiwaty, Diah; Puspita, Erna; Kusumaningtyas, Dian; Winarko, Sigit Puji; Tohari, Amin; Solikah, Mar’atus; Faisol, Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.43 KB) | DOI: 10.29407/ja.v1i1.11724

Abstract

Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan
The Influence of Halal Labeling, Packaging Design, and Product Variations on Consumer Purchasing Decisions of Kanzler Chicken Nuggets at Happy Frozen &; Fresh 2 Kediri Rossynanda, Dheriska Ima; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/yksbek43

Abstract

Research Objective: The purpose of this study is to determine the effect of halal labeling, packaging design, and product variations partially and simultaneously on consumer purchasing decisions of Kanzler chicken nuggets in Happy Frozen &; fresh 2 Kediri Design/method/approach: This study uses a quantitative approach with causal research techniques. The population in this study is consumers who have purchased Kanzler chicken nugget products and the sample used in this study was 40 respondents who had made purchases and data collection through observation, questionnaires, interviews, and literature studies. The analysis techniques used are classical assumptions, multiple linear regression, hypothesis tests (T-test and F-test), and determinant coefficients. Research findings: The results of this study are halal labeling, packaging design, and product variations have a partial and simultaneous effect on consumer purchasing decisions for Kanzler chicken nuggets at Happy Frozen & fresh 2 Kediri. Research Limitations: a limitation of this study is the difficulty of retrieving consumer data.
The Influence Of Sales Promotion, Hedonic Shopping Motivation, And Shopping Lifestyle On Impulse Buying In E-Commerce Shopee Nisak, Aviathun; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/sp2qcd87

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Research aim : The aim of this research is to analyze whether there is a significant influence between sales promotion variables, hedonic shopping motivation, and shopping lifestyle both partially and simultaneously on impulsive purchases on Shopee e-commerce at University of Nusantara PGRI Kediri. Design/Methode/Approach : This research uses a quantitative approach with a type of causal research. The population of this research is all University of Nusantara PGRI Kediri students who have made online purchases via the Shopee application. The sampling technique uses incidental sampling with the Lemeshow formula which is known to be 100 respondents. This research uses descriptive statistical data analysis techniques, classical assumption tests, multiple linear regression, coefficient of determination, and hypothesis testing with SPSSv23. Research Finding : The results of the research show that the variables (1) sales promotion, hedonic shopping motivation, and shopping lifestyle have an effect both partially and simultaneously on impulse buying, (2) the sales promotion variable has a non-positive effect on impulse buying, and (3) hedonic shopping motivation and Shopping lifestyle has a positive effect on impulse buying on Shopee e-commerce at University of Nusantara PGRI Kediri
Analysis of Marketing Strategy in Increasing the Sales of MSME Products of Ikat Mulya Woven Fabric Bandar Lor Kediri Hanifah, Alif; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/291dzt80

Abstract

Research Objectives: This study aims to identify and analyze marketing strategies in increasing sales in MSMEs of Ikat Mulya Woven Fabric Bandar Lor Kediri. Design/Method/Approach: Using descriptive qualitative research methods, data collected through interviews, observation and analysis of documents related to the research. The source of this data comes from the marketing strategy process, while the object of the research is the MSMEs of Ikat Mulya Woven Fabric Bandar Lor Kediri. Research Findings: The findings in this study reveal the effectiveness of the marketing strategy owned by MSMEs in increasing sales of Mulya Ikat Woven Fabric products. Theoretical/Originality contribution: The contribution of this research lies in the disclosure of a combination of digital and conventional marketing strategies for MSMEs in the creative industry sector. Practitioner/Policy Implications: The results of this study provide guidance for MSME actors to utilize a combination of digital marketing strategies such as Instagram Ads and conventional strategies such as word of mouth to increase sales. Research limitations: The study was limited to the analysis of a single MSME in a specific geographical location and used a qualitative approach that did not allow for extensive generalization of results.
The Influence of Work Environment, Workload and Work Motivation on Employee Performance at PT. Mahatma Agro Cahyaningrat, Wahyu; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.5977

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Research aim: The purpose of this study was to determine and analyze whether the work environment, workload, and work motivation affect employee performance both partially and simultaneously. Design/Methode/Approach: The type of research used in this research is quantitative research. The data collection technique used was distributing questionnaires in the form of Google Forms to all samples totaling 47 respondents. The analysis technique used is a multiple linear regression analysis technique with the help of Statistical Product and Service Solution (SPSS) version 24.00 software. Research Finding: The results of this study indicate that the work environment (X1) and Workload (X2) partially and significantly affect the performance of employees of PT Mahatma Agro (Y). Work motivation (X3) partially has no significant effect on the performance of PT Mahatma Agro employees. The results of the study simultaneously show that the work environment, workload, and work motivation have a significant effect on the performance of PT Mahatma Agro employees. Theoretical contribution/Originality: This research can contribute and add to the literature by showing how work environment, workload, and work motivation affect the performance of PT Mahatma Agro employees. This shows how important it is to think about these three factors to get a better understanding of the work environment, workload, and motivation on employee performance. Practitioner/Policy implication: The results of this study can provide insight and illustration for companies that are creating a positive and supportive work environment, providing a balanced workload, and providing appropriate and effective work motivation programs are the keys to achieving company goals and improving employee performance. Research limitation: The limitation of this study is that it only focuses on three variables (work environment, workload, and work motivation) without considering other variables that might affect employee performance. The second limitation lies in the use of research methods with questionnaires that have the potential for respondent bias such as dishonest answers not by the actual situation, and some employees do not fill out or collect questionnaire answers.
ANALYSIS OF SELF EFFICACY, INTERNAL LOCUS OF CONTROL AND EXTERNAL LOCUS OF CONTROL ON THE PERFORMANCE OF EDUCATIONAL STAFF EMPLOYEES AT MADRASAH TSANAWIYAH NEGERI 3 KEDIRI Andi Wicaksono, Mohammad; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/8f7asx27

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Research aim:  This study aims to examine the effects of self-efficacy, internal locus of control, and external locus of control on educators' performance. Design/Methode/Approach: A quantitative approach was utilized, employing a survey method through questionnaire distribution to educators. The data were analyzed using multiple linear regression to assess the relationship between independent and dependent variables. Research Finding:  The results indicate that self-efficacy, internal locus of control, and external locus of control significantly influence educators' performance. Among these factors, self-efficacy has the most substantial impact. This study contributes to the theoretical understanding of psychological aspects, particularly locus of control, in shaping educators' performance. Its originality lies in integrating self-efficacy, internal locus of control, and external locus of control within the context of educators, yielding insights that differ from previous research. This study offers new perspectives on these variables to enhance individual performance. Theoretical contribution/Originality: This research makes a theoretical contribution by expanding the understanding of psychological factors, such as locus of control, that contribute to the performance of educators. The novelty of this study lies in the combination of analysis of variables of self efficacy, internal locus of control, and external locus of control in the context of educators who give different results from previous researchers. This illustrates that this research will provide the latest insight into this variable to make a person's performance even better. Practitionel/Policy implication: The findings provide valuable insights for educational institution administrators in improving educator performance. Enhancing self-efficacy and implementing management strategies that consider locus of control can lead to better outcomes. Research limitations: This study focuses solely on three primary variables, excluding other influential factors such as job experience, leadership style, or organizational culture. Additionally, the use of questionnaires as the data collection method presents potential biases, including inaccuracies or lack of honesty in responses
Live Streaming, Online Customer Review, Cashback Promotion on Product Purchase Interest on Shopee Features Naeli, Devi; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.6000

Abstract

Research aim: Analyzing the Influence of Live Streaming, Online Customer Review, Cashback Promotion on Product Purchase Interest on Shopee Features Design/Methode/Approach: Quantitative method with linear regression design is used to test the impact of each feature on product purchase interest. Data collection is done through a survey distributed to consumers who actively shop at Shopee Research Finding : Research This show that live streaming has influence positive and significant to interest buy products , with beta value 0.318 and significance 0.002 (p<0.05). Review online customers also provide impact positive and significant to interest buy products , with beta value 0.282 and significance 0.006 (p<0.05). While that , cashback promotion shows connection positive , although No significant in a way statistics , with beta value 0.210 and significance 0.033 (p>0.05) Theoretical contribution/Originality: This study provides theoretical insights related to understanding the factors that influence purchasing decisions on Shopee features. Practitioner/Policy implications: Live streaming: Marketers should leverage live streaming functionality to increase consumer engagement and purchase intent while ensuring video quality and clarity of information. Online customer reviews: E-commerce platforms should encourage honest and positive customer reviews as reviews have a significant impact on purchasing decisions. Cashback Promotion: While cashback can be an incentive, its impact on purchase intent is not significant, so it should be combined with other more impactful features, such as live streaming or customer reviews. Research limitation: This research was conducted with a limited sample focusing only on management students of the 2021 intake. This is to standardize the results of the entire population of Shopee users or other e-commerce platforms.
Analysis Of Understanding The Enterpreneurial Spirit In Running A Business In Msmes Warkop Simbah Lorah Ngasem Kediri FUADI, MOCH. ILHAM; Kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/3x652371

Abstract

Research aim : optimize employee performance and make a significant contribution to the development of business strategies in the MSME sector, especially in fostering the entrepreneurial spirit of business actors. Design/Methode/Approach: Qualitative methods are used by researchers to obtain information from interviews with businesses, employees, and consumers of Warkop Simbah Lorah UMKM. Research Finding : As a result of the research, Warkop Simbah Lorah MSMEs face problems in understanding the entrepreneurial spirit when running a business. Small and medium-sized businesses (MSMEs) are seeing increased competition for creativity and innovation. By applying the entrepreneurial spirit, businesses encourage employees to have an entrepreneurial spirit to increase customer loyalty and create a positive cycle for business continuity. This research shows that the growth of MSMEs greatly affects the understanding of the entrepreneurial spirit in terms of optimizing employee performance at MSME Warkop Simbah Lorah. Theoretical contribution/Originality : this research can be a benchmark and provide recommendations for MSME actors to increase the spirit of entrepreneurship through the development of an entrepreneurial spirit that must be owned by business actors. Practitionel/Policy implication : This research is expected to help MSME owners by providing advice and information on how to develop leadership style skills that can increase understanding of the entrepreneurial spirit and improve employee quality. For readers, this research is expected to be a reference for those who want to start a business and face problems about the entrepreneurial spirit. Research limitation : This researcher is very short of information related to detailed data, because MSME actors do not store data regularly
The Influence of Viral Marketing, Online Customer Reviews, and Price on Purchasing Decisions on Skintific Skincare Products in the Tiktokshop Marketplace. pramesti, Zulia ika wahyu; kusumaningtyas, Dian
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.6646

Abstract

Research purposes : This study intends to: 1) evaluate the effect of viral marketing on purchasing decisions on skintific skincare items in the tiktok store marketplace. 2) evaluate the effect of online customer reviews on purchasing decisions on skintific skincare items in the tiktok store marketplace. 3) ascertain how pricing affects decisions to buy skintific skincare goods in the marketplace of the TikTok shop. 4) ascertain how costs, online customer reviews, and viral marketing affect consumers' decisions to buy skintific skincare goods from the tiktok store marketplace.Approach/Method/Design  : This study employed a quantitative methodology, using a survey method with 97 respondents as the sample size, meeting the following requirements: Customers who have bought skintific skincare products from the Tiktok store. Sampling was determined using the techniquenon probability sampling. Data analysis through using SPSS software version 25 to perform multiple linear regression analysis. Research Findings: The findings of the first hypothesis research show that, in the Tiktok store marketplace, viral marketing significantly influences consumers' decisions to buy skintific skincare goods. The second hypothesis demonstrates that in the Tiktok shop marketplace, online customer reviews significantly influence consumers' decisions to buy skintific skincare items. The third hypothesis demonstrates that, in the Tiktok shop marketplace, price significantly influences consumers' decisions to buy skintific skincare goods. In the Tiktok store marketplace, the fourth hypothesis demonstrates that costs, online customer evaluations, and viral marketing significantly influence consumers' decisions to buy skintific skincare items.Theoretical contribution / Originality :This research has a role in developing purchasing decision theory and providing more detailed knowledge about what factors can influence consumer purchasing decisions.Practitioner/Policy Implications:This research adds insight for business actors in improving marketing, getting the best reviews from customers in the marketplace, and determining affordable prices. The results of this study can be used in developing businesses to make consumers interested in buying.Research limitations:The limitations of this study are that viral marketing factors, online customer reviews, and prices only contribute 56.4% to the decision to purchase Skintific skincare on the Tiktok shop, so there are still other factors that can influence purchasing decisions.
Co-Authors Abadi, Abdur Rohman Agustin, Millenia Aliami, Sri Alvian, Mohammad Amin Tohari Andi Wicaksono, Mohammad Angga, Akhmad Rizqy Luthfi Ariana, Supin Ashari, Azfa Dzalifah Aulia, Firdias Cahyaningrat, Wahyu Diah Nurdiwaty Diana, Diana Ayu Kusumaningrum Ema Nurzainul Hakimah, Ema Nurzainul Faisol Faisol Faliana, Tara Indi Fatiha, Chandra Dwi Fitri, Lisa Lilik Zainul Fitriani, Desvita FUADI, MOCH. ILHAM GESTY ERNESTIVITA Gusti, P. Putra Bayu Gusviani, Dika Hanifah, Alif I Gusti Agung Komang Diafari Djuni Hartawan Ichsannudin, Ichsannudin Ilmiah, Elok Farikhatul Imroh, Alvina Izzatul, Rilla Khamidah, Ulfa Nur KRISTIANI, NOVA DEWI Kuherawati, Jelvi Tri Kurniawan, Rony Leksono, Poniran Yudho Lestari, Tria Jihan Mahardika, Dinar Malinda, Puput Ayu Marisca, Rizky Pajar Refi Masrida, Lastik Putri Wiwin Mega Dian Sulistiyowati, Mega Melati, Putri Ayu Sukma Mochamad Muchson Murniasari, Refi Naeli, Devi Nisak, Aviathun Ni’mah, Elsha Ulfatun Oseany, Rahma Laila pamungkas, Ramadhan dewa Paramitha, Dyah Pradita, Fanesha Dwianggi pramesti, Zulia ika wahyu Puspita, Erna Putra, Aldafa Tito Ramanda Putri, Krisna Karisma Putri, Lina Wahyuni Putri, Sherly Yulia raharjo, itot bian Ramadhan, Dany Rino Sardanto Rossynanda, Dheriska Ima Sandrina, Karin Dwi Sapta Andaruisworo Sasongko, M. Zuhdi SB, Sigit Wisnu SIGIT PUJI WINARKO Sigit Ratnanto Solikah, Mar’atus Suparianto, Aji Susi Damayanti, Susi Thedatama, Marelda Aurrelia Vareza, Dinda Vistanabilla, Amelya Wahyu Widodo Wicaksono, Moch Niko Aji Widodo, Moh. Wahyu Wiyasa, I Wayan Arsana Wiyono, Syaiful Hadi Wulandari, Galuh Agusti Yoanita, Enggar Zahrani, Safira Astri Atika