Claim Missing Document
Check
Articles

Found 38 Documents
Search

PENGARUH PENERAPAN ACTIVITY BASED COSTING (ABC) TERHADAP MANAJEMEN BIAYA PRODUKSI, PRODUKTIVITAS PERUSAHAAN, DAN EFISIENSI PERUSAHAAN Tahang, Moh; Hakim, Melati Puspita
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.885

Abstract

This study aims to analyze the influence of the implementation of activity-based costing (ABC) on the management of production costs, productivity and efficiency of the company. The research method used is qualitative with case studies in several manufacturing companies that have implemented the ABC system. Data collection is done through in-depth interviews with production managers, analysis of financial statements and direct observation of the production process. This study was conducted for 6 months, from January to June. The results show that the implementation of ABC has a significant impact on the company's production cost management. With ABC, companies can more accurately determine the cost of production for each activity involved, helping to make resource allocation decisions and control costs more accurately. Furthermore, the adoption of ABC is also associated with increasing the company's productivity. With a better understanding of production costs, companies can optimize production processes and improve overall operational efficiency. However, this study has some limitations, including limited case study and focus on qualitative data. The implication of this study is the importance of how companies view the implementation of ABC as a tool to improve cost management, productivity and operational efficiency in order to gain a competitive advantage.  Keywords: Activity Based Costing, Production Cost Management, Company Productivity, Company Efficiency 
Penerapan Pengendalian Internal Penerimaan Dana Kurban Dan Pembelian Hewan Kurban Di Masjid Baiturrahman Putra, Idrisi Raliya; Hidayatullah, Syarif; Tahang, Moh; Saputri, Haria; Azzahra, Sitti Aliyah
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ngfh4q61

Abstract

Baiturrahman Mosque is a PKM partner that facilitates the implementation of sacrifices which have been carried out for approximately 25 years. In this PKM activity, the team brought up a big topic, namely good and healthy management of sacrificial animals. To support this topic, researchers evaluated the implementation of internal control over the receipt of sacrificial funds and the purchase of sacrificial animals at the Baiturrahman Mosque using a qualitative descriptive implementation method. In carrying out the evaluation, researchers collected data by means of observation and interviews. Primary data in the form of internal control of receiving sacrificial funds and internal control of purchasing sacrificial animals was obtained through questions and answers with Mr. Ajat, Mr. Sugeng, and Mr. Sarkum as chairman and members of the Baiturrahman Mosque's sacrificial committee. Based on the data collected, researchers found that the implementation of internal control in the implementation of sacrificial worship activities at the Baiturrahman Mosque in 2024 still needs to be optimized because it has not considered/controlled the following things: 1. Organizational structure that has not been well documented, 2. Evidence of receipt of sacrificial funds and purchase of sacrificial animals, the serial number is still written manually and has not been printed, 3. The sacrificial fund account is not yet separate from the mosque fund account, 4. Bank reconciliation has not been carried out considering that funds are also received by transfer, 5. There is no rotation of both buyers and suppliers of sacrificial animals
PENYUSUNAN RENCANA STRATEGIS DALAM RANGKA TRANSFORMASI STIE GANESHA MENUJU UNIVERSITAS GRAHA GANESHA Pardian, Ramadani; Fadli, Ahmad; Fahri, Fahri; Saefullah, Aep; Tahang, Moh.; Candra, Hendra; Ramayanti, Putri Noor; Arda, Devid Putra; Siregar, Fuad Gagarin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25685

Abstract

Kegiatan ini untuk mengetahui efektivitas pendampingan tim perubahan bentuk dalam proses penyusunan rencana strategis (resntra) transformasi STIE Ganesha menjadi Universitas Graha Ganesha. Kegiatan dilakukan sembilan dosen STIE Ganesha sebagai Tim Kelompok Kerja (Pokja) transformasi bentuk Universitas. Program dilakukan selama 11 bulan dari Februari hingga Desember 2023 di kampus STIE Ganesha dan kantor LLDIKTI III Wilayah Jakarta. Metode yang digunakan dengan rapat kerja, penyusunan renstra, pengisian format Borang, presentasi dan visitasi lapangan di kampus B Cakung Jakarta Timur. Kegiatan menunjukkan bahwa kekompakan tim efektif dalam penyusunan rencana strategis transformasi Universitas Graha Ganesha yang ditandai lolos dan diterimanya empat usulan program studi sarjana baru yaitu Ilmu Komputer, Sistem dan Teknologi Informasi, Bisnis Digital dan Teknik Sipil oleh Kementrian Pendidikan dan Kebudayaan Riset Teknologi RI. Urgensi transformasi kelembagaan ialah : (a) kejenuhan dan penyesuaian adaptasi di lingkungan sekitar. (b) Meningkatkan kualitas dan daya saing, (c) mempertahankan diri dari kepunahan. (d) mampu bersaing kompetitif di dunia pendidikan. (e) mendukung dunia usaha dan indusri. (f) Meningkatkan status dari Sekolah Tinggi menjadi Universitas. Kegiatan ini berdampak signifikan terhadap kemajuan institusi dan masyarakat luas. Kolaborasi.
Pemberdayaan Masyarakat Dalam Pengelolaan Hewan Kurban Yang Halal Dan Baik Di Masjid Baiturrahman Azzahra, Sitti Aliyah; Saefullah, Aep; Tohiroh, Tohiroh; Abas, Farhat; Rifia, Tetty Nur Intan; Zainuddin, Zulkifli; Putra, Idrisi Raliya; Nurhayati, Nurhayati; Nurhakim, Rahman; Hidayatullah, Syarif; Saputri, Haria; Tahang, Moh
Journal of Community Research & Engagement Vol. 1 No. 1 (2024): July 2024
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/x3t9kw02

Abstract

The Community Service conducted by LPPM STIE Ganesha focuses on the management of sacrificial animals, encompassing the entire process from slaughter to the packaging and processing of meat. The objective of this initiative is to enhance the skills and knowledge of the community and the management committee of DKM Masjid Baiturrahman, located at Jl. Legoso Raya No. 31B, RT 06 RW 07, Kelurahan Pisangan, District of East Ciputat, South Tangerang City, particularly regarding halal slaughter practices and the management of sacrificial meat packaging and processing. The methodology utilized by the service team involves direct education through explanations and demonstrations conducted indoors. This approach includes both technical demonstrations and theoretical explanations, with the expectation that they can be applied by the community and the management committee of DKM Masjid Baiturrahman in their daily practices. The outcomes of this community service initiative demonstrate an improvement in the community's understanding and skills related to halal slaughter practices and the processing of sacrificial animals. This improvement is evidenced by the participants' enthusiasm, active engagement in question-and-answer sessions, and participation in discussions by a significant number of DKM Masjid Baiturrahman's management committee. Furthermore, the initiative successfully fosters a spirit of mutual cooperation and collaboration within the community, which are fundamental values in the execution of sacrificial rituals. These activities are anticipated to enhance the management of sacrificial animals at Masjid Baiturrahman to be more effective, efficient, and compliant with religious and health standards
Analisis Penerapan Pencatatan Keuangan Dalam Mengembangkan Usaha Pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis – Jawa Barat Ujang Kusnaedi; Moh. Tahang
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.409

Abstract

Tujuan penelitian ini adalah untuk menganalisis penerapan pencatatan keuangan dan laporan akuntansi dalam strategi pengembangan usaha pada pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis, Jawa Barat. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Penelitian ini memerlukan interaksi antara peneliti dengan obyek penelitian yang bersifat interaktif untuk memahami realitas obyek wisata di Situ Lengkong Panjalu, Kabupaten Ciamis provinsi Jawa Barat. Berdasarkan hasil penelitian dapat disimpulkan bahwa selama menjalankan usaha, mayoritas pelaku UMKM di Situ Lengkong Panjalu tidak mengalami pengembangan usahanya dikarenakan minimnya pengetahuan mereka tentang pencatatan keuangan menurut Standar Akuntansi Keuangan (SAK). Pelaku UMKM sudah memahami pencatatan keuangan, walaupun tanpa ada catatan kegiatan usaha secara tertulis dengan rapi. Tetapi, pada kenyataannya pelaku UMKM sudah biasa menggunakan informasi keuangan tersebut dalam melakukan perencanaan biaya dan pengambilan keputusan. Pengetahuan, keterampilan, serta pengalaman yang dimiliki pelaku UMKM terkait dengan pencatatan keuangan dapat digunakan sebagai dasar pengambilan keputusan dan pengembangan usaha karena ada potensi yang cukup besar dalam bisnis yang dijalankan pelaku UMKM di Situ Lengkong Panjalu, Kabupaten Ciamis provinsi Jawa Barat.
Edukasi Ketrampilan, Minat dan Bakat untuk Meningkatkan Perekonomian Generasi Bangsa di Pondok Pesantren Baitul Quro Tohiroh Tohiroh; Adhy Firdaus; Joned Ceilandra Saksana; Firmansyah Firmansyah; Putri Noor Ramayanti; Cinta Rahmi; M. Tafsiruddin; Syarif Hidayatullah; Rasmawati AR; Moh. Tahang; Aep Saefullah; Hilda Fariha; Khoirul Anam; M. Islah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 2 (2021): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i2.3894

Abstract

This community service aims to identify and develop the skills, interests, and talents of students at the Baitul Quro Islamic Boarding School as an effort to improve the economy of the nation's generation. This activity was held in May 2020. The methods used in this study include an initial survey to identify the interests and talents of students, skills training relevant to the survey results, and periodic evaluations to measure the development and effectiveness of the program. The training provided includes entrepreneurial skills, information technology, handicrafts, and creative arts. The results of the activity showed a significant increase in the skills and abilities of students which was measured through an increase in practical exam scores and individual projects. The implication of this activity is to increase the ability of students to create independent business opportunities that contribute positively to the local economy. The success of this program shows that skills education that suits individual interests and talents can be one of the effective solutions in improving the economic welfare of the community.
Sosialisasi Peningkatan Kinerja Kasir Pada PT Kitita Alami Propertindo Adinda Putri Aulia; Aep Saefullah; Tetti Nur Intan Rifia; Joned Ceilandra Saksana; Rahman Upe; Moh Tahang; Haria Saputri; Ibah Misbah; M Khairul Umam; Sartika Aini; Adam Samsudin Noor
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 4 (2021): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i4.3922

Abstract

PT Kitita Alami Propertindo, Bekasi, faces challenges in managing efficient and accurate cashier transactions, which have an impact on customer satisfaction and daily operations. This activity aims to improve cashier performance through structured training and the use of appropriate technology. The program will be implemented during December 2021. The methods used include theoretical and practical training regarding the use of POS (Point of Sale) systems, time management and customer service. In addition, cashiers are given direct guidance in the field to apply the knowledge gained. Results show significant improvements in transaction efficiency and accuracy, with average transaction times reduced by 20% and error rates reduced by 15%. Customer satisfaction has also increased, as can be seen from surveys showing an increase in satisfaction scores from 75% to 85%. Activity Implications: Improving cashier performance not only improves daily operations but also increases customer trust and satisfaction. Implementation of more efficient POS technology and ongoing training are recommended to ensure continued performance improvements.
Pengaruh Pendanaan Eksternal dan Inovasi Produk terhadap Pertumbuhan Usaha Abdul Kohar; Moh. Tahang
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i3.1101

Abstract

This study aims to investigate the effect of external funding and product innovation on entrepreneurial business growth. The research method used is a descriptive qualitative approach. This research was conducted over a two-month period spanning from May to June of 2023. The results showed that external funding plays a significant role in supporting entrepreneurial business growth. Funds obtained from external sources, such as venture investment or bank loans, enable entrepreneurial ventures to expand operations, increase production, and develop market share. In addition, product innovation also has a positive influence on the growth of entrepreneurial ventures. Companies that are able to produce innovative new products or services can attract new customers, increase customer loyalty, and increase revenue. The limitations of this study are the limited data available in the research period and the focus on entrepreneurial companies in one particular sector. The implication of this study is that it is important for entrepreneurs to consider external funding as a potential source of financing and also encourage product innovation as a strategy to achieve sustainable business growth.
PELATIHAN PENULISAN BOOK CHAPTER AKUNTANSI BERBASIS KEBERLANJUTAN, PILAR BISNIS MASA DEPAN BAGI DOSEN STIE GANESHA Ika Agustina; Aep Saefullah; Haria Saputri; Tohiroh Tohiroh; Rony Marthin Sitohang; Rita Rita; Moh Tahang; Cinta Rahmi; Rasmawati AR; Ichsan Gaffar; Halim Tjiwidjaja; Elvira Sitna Hajar; Idrisi Raliya Putera
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42702

Abstract

Dalam era globalisasi, akuntansi berbasis keberlanjutan menjadi perhatian utama di dunia bisnis karena berperan penting dalam menjaga keseimbangan antara keuntungan ekonomi, tanggung jawab sosial, dan kelestarian lingkungan. Namun, literatur akademik terkait akuntansi berbasis keberlanjutan di Indonesia masih terbatas. Oleh karena itu, STIE Ganesha menyelenggarakan pelatihan penulisan book chapter dengan tema “Akuntansi Berbasis Keberlanjutan: Pilar Bisnis Masa Depan” untuk meningkatkan produktivitas akademik dosen dalam menghasilkan karya ilmiah yang relevan dan aplikatif. Kegiatan ini menggunakan metode pelatihan interaktif yang berlangsung selama tiga sesi, meliputi tahap perencanaan, pelaksanaan, dan evaluasi. Setiap sesi dirancang untuk membekali peserta dengan pemahaman teknik penulisan akademik, mulai dari penyusunan kerangka tulisan hingga finalisasi draft book chapter yang sesuai dengan panduan penerbitan. Kegiatan dilaksanakan pada Hari Sabtu, 24 November 2024 pada pukul 09.00 hingga 12.00 WIB. Hasil kegiatan menunjukkan bahwa pelatihan ini berhasil meningkatkan kapasitas dosen dalam menulis karya ilmiah berkualitas. Sebagian besar peserta mampu menyelesaikan draft book chapter yang mengintegrasikan konsep keberlanjutan dalam praktik akuntansi. Selain itu, kegiatan ini mendorong kolaborasi antar-dosen dalam penulisan akademik dan menghasilkan buku kompilasi yang akan diterbitkan oleh penerbit bereputasi. Implikasi dari kegiatan ini mencakup kontribusi nyata dalam memperkaya literatur di bidang akuntansi berbasis keberlanjutan, yang dapat digunakan sebagai referensi bagi mahasiswa, dosen, praktisi, dan pembuat kebijakan. Kegiatan ini diharapkan memberikan dampak jangka panjang dalam mendukung pengembangan praktik akuntansi yang lebih bertanggung jawab di Indonesia.
KONTRIBUSI NILAI - NILAI KEPEMIMPINAN DALAM MEMBANGUN ETOS KERJA UNGGUL DI PT MULTI UNGGUL SINERGI JAKARTA UTARA Sutardi Sutardi; Moh. Tahang
Cakrawala : Jurnal Penelitian Mahasiswa Vol 1 No 01 (2026): Januari: Cakrawala: Jurnal Penelitian Mahasiswa
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ek3h4w78

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi nilai-nilai kepemimpinan dalam membangun etos kerja unggul di PT MultiUnggul Sinergi, Jakarta Utara. Nilai kepemimpinan yang dikaji meliputi integritas, tanggung jawab, keteladanan, dan komunikasi efektif, serta pengaruhnya terhadap motivasi, kedisiplinan, dan kinerja karyawan. Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk memperoleh pemahaman mendalam mengenai peran kepemimpinan dalam menciptakan lingkungan kerja yang produktif dan mendukung pengembangan sumber daya manusia. Pengumpulan data dilakukan melalui wawancara mendalam dengan manajer, supervisor, dan karyawan, observasi langsung terhadap perilaku kerja sehari-hari, serta studi dokumentasiterhadap kebijakan dan prosedur internal perusahaan. Hasil penelitian menunjukkan bahwa penerapan nilai-nilai kepemimpinan secara konsisten berkontribusi signifikan dalam meningkatkan motivasi kerja, memperkuat kedisiplinan, serta mendorong kinerja karyawan yang lebih optimal. Kepemimpinan yang berlandaskan integritas, kejelasan tanggung jawab, keteladanan pimpinan, dan komunikasi yang terbuka terbukti mampu menciptakan iklim kerja yang positif, kondusif, dan berorientasi pada kinerja. Penelitian ini memberikan implikasi praktis bagi perusahaan dalam merumuskan strategi kepemimpinan yang efektif guna membangun etos kerja unggul dan meningkatkan daya saing organisasi secara berkelanjutan
Co-Authors A.R, Rasmawati Abdul Kohar Abdul Kohar Abdul Muhaimin Adam Samsudin Noor Adam Samsudin Noor Adhy Firdaus Adi Wicaksono Adinda Putri Aulia Aep Saefullah Afandi Rachman Ahmad Fadli Ahmad Fadli Ahmad Hidayat Andry Roesliana Putra Arda, Devid Putra Budi Prajogo Cinta Rahmi Dea Widya Anggraeni Deden Mauli Darajat, Deden Mauli Delima Indah Permatasari Dwilaksana, Jidan Elvira Sitna Hajar Fahri Fahri Fahri Fahri Fahri Fahri Farhat Abas Firmansyah Firmansyah Firmansyah Firmansyah Fisy Amalia Fuad Gagarin Siregar Fuad Siregar Hajarudin Hajarudin Hakim, Melati Puspita Halim Tjiwidjaja Haria Saputri Haris Sarwoko Hendra Candra Hilda Fariha I Dewa Ketut Suharjana Ibah Misbah Ibah Misbah Ichsan Gaffar Idrisi Raliya Putera Idrisi Raliya Putra Ika Agustina Ika Agustina Imelda Krisanti Ith Vuthy Joned C Saksana Joned C. Saksana Khairul Anam Khoirul Anam M Khairul Umam M. Islah M. Tafsiruddin Mamah Siti Rahmah Melati Puspita Hakim Melati Suci Anjar Kusuma Moh. Islah Muhammad Arief Noor MUTIARANI MUTIARANI Neila Aisha Nizar Zulkarnain Novita Ali Nurhayati Nurhayati Otisia Arinindyah Putri Noor Ramayanti Raden Mohamad Herdian Bhakti Rahman Nurhakim Rahman Upe Rahmanu, Ichwan Ramadani Pardian Ramayanti, Putri Noor Rasmawati A. R. Rasmawati, Rasmawati Ridwan Fahrozi Rita Rita Rony Marthin Sitohang Sartika Aini Siska Dwi Rahayu Siti Asmanah Siti Nurhasanah Sitti Aliyah Azzahra Solehudin Solehudin Sukardi Sukardi Sukardi Sukardi Sutardi Sutardi Sutariyono Sutariyono Syamsiar, Syamsiar Syarif Hidayatullah Tetti Nur Intan Rifia Tetty Nur Intan Rifia Tohiroh Tohiroh Tuti Herawati Ujang Kusnaedi Umi Nurasih WICAKSONO, ADI Yanti Apriyani Zulkifli Zainuddin