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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat JUDICIOUS: Journal of Management Jurnal Ekonomi Efektif JURNAL LENTERA AKUNTANSI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Jurnal Visi Manajemen (JVM) Gemilang: Jurnal Manajemen dan Akuntansi Mamangan Social Science Journal Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen Kreatif dan Inovasi Jurnal ASIK: Jurnal Administrasi, Bisnis, Ilmu Manajemen & Kependidikan Jurnal Mahasiswa Kreatif Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Harmoni Pendidikan: Jurnal Ilmu Pendidikan Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE) Journal Of Applied Multidisciplinary Studies (JAMS) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Riset dan Inovasi Manajemen
Moh. Tahang
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
ANALYSIS OF MARKETING STRATEGIES IN INCREASING THE NUMBER OF STUDENTS OF MARKAZ TAHFIZH TODDLERS AND CHILDREN (MATABA) DAARUL HUFFAZH IN THE CITY  SERANG BANTEN Nurasih, Umi; Hidayatullah, Syarif; Tahang, Moh.
Journal Of Applied Multidisiplinary Studies Vol 1 No 1 (2024): November 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Competition between tahfizh schools in Indonesia is getting tighter, especially with the emergence of various tahfizh institutions for toddlers and children. This study aims to analyze the marketing strategy used by Markaz Tahfizh Toddlers and Children (MATABA) Daarul Huffazh in Serang Banten in increasing the number of students. The purpose of this research is to analyze MATABA's marketing strategy, how segmentation and positioning are carried out, as well as the obstacles faced in the marketing process. The research uses a descriptive qualitative approach with case studies. Data collection was carried out through observation, interviews, and document review. The results of the research by analyzing the ongoing marketing strategy, namely direct and indirect marketing strategies, STP and 7P marketing mix show that MATABA's marketing strategy is unique through the Tabarak and Tahsin Tilawati tahfidz methods with learning program innovations designed by the curriculum team which is a differentiation so that it has its own attractiveness, even though there is no special marketing team that is an obstacle in expanding Promotional reach. Customers are generally satisfied with the services and programs offered by MATABA, but a more structured marketing strategy is needed to increase the number of students on a sustainable basis.  
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.
Peningkatan Kapasitas Manajemen Risiko Keuangan UMKM Berbasis Wisata melalui Penyuluhan dan Pendampingan di Pantai Carita Saefullah, Aep; Fadli, Ahmad; Pardian, Ramadani; Arda, Devid Putra; Zulkarnain, Nizar; Abas, Farhat; Fahri, Fahri; Siregar, Fuad Gagarin; Herawati, Tuti; Aisha, Neila; Tahang, Moh.; Rahmi, Cinta; Rifia, Tetty Nur Intan; Muhaimin, Abdul; Syaifullah, Aef
Journal of Community Research & Engagement Vol. 3 No. 1 (2026): July 2026
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/b8nat239

Abstract

Tourism-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting local economic activities, particularly in coastal tourism areas such as Pantai Carita. However, their high dependence on tourist arrivals exposes them to significant financial risks, including income instability, rising operational costs, and cash flow constraints. This community service activity aims to strengthen the financial risk management capacity of MSME actors through practical and context-based interventions. The program was conducted on 15–17 December 2025, involving 50 tourism MSME actors from culinary, rental, and service sectors. A participatory approach was applied through counseling and direct mentoring. Counseling sessions covered financial risk concepts and simple bookkeeping, while mentoring focused on the practical implementation of daily cash flow recording and risk identification. The results show significant quantitative improvements: understanding of financial risk increased from 22% to 78%, daily cash flow recording from 18% to 72%, and emergency fund allocation from 10% to 60%. In addition, the ability to identify business risks rose from 25% to 80%, while financial-based decision making improved from 28% to 73%. These results indicate that simple and practical interventions effectively enhance financial awareness, managerial capability, and adaptive behavior of MSMEs in managing business risks
Economic Feasibility of Tourism-Based MSMEs: A Cost-Benefit Analysis from Carita Beach, Indonesia Saefullah, Aep; Tahang, Moh; Vuthy, Ith
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 1 (2026): February 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/vf9grh88

Abstract

Tourism-based Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local economies in coastal destinations such as Carita Beach, Indonesia. Despite their economic potential, these enterprises face significant uncertainty due to fluctuating tourist arrivals and seasonal demand patterns. The originality of this study lies in applying a simplified Cost-Benefit Analysis (CBA) framework tailored to small-scale, tourism-based MSMEs using empirical field data. This study aims to analyze the cost and benefit structure and evaluate the economic feasibility of MSME development in the tourism sector. The research was conducted on February 15–17, 2026, using an economic managerial approach, with data collected through observations and in-depth interviews involving 50 MSME actors across culinary, rental, and tourism service sectors. The empirical results reveal that all business categories demonstrate a Benefit-Cost Ratio (BCR) greater than 1, indicating economic feasibility. Specifically, rental MSMEs show the highest BCR (1.48), followed by tourism services (1.45) and culinary MSMEs (1.23). However, variations in cost structures and dependency on tourist flows influence the level of profitability and resilience. The findings imply that strengthening cost efficiency, improving basic financial recording practices, and adopting adaptive business strategies are essential to enhance the sustainability of MSMEs in tourism-dependent areas.
Co-Authors A.R, Rasmawati Abas, Farhat Abdul Kohar Abdul Kohar Abdul Muhaimin, Abdul Adam Samsudin Noor Adam Samsudin Noor Adhy Firdaus Adi Wicaksono Adinda Putri Aulia Aep Saefullah Afandi Rachman Ahmad Fadli Ahmad Fadli Andry Roesliana Putra Arda, Devid Putra Budi Prajogo Cinta Rahmi Dea Widya Anggraeni Delima Indah Permatasari Dwilaksana, Jidan Elvira Sitna Hajar Fahri Fahri Fahri Fahri 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 Ibah Misbah Ibah Misbah Ichsan Gaffar Idrisi Raliya Putera Idrisi Raliya Putra Ika Agustina Ika Agustina Imelda Krisanti Joned C Saksana Joned C. Saksana Khairul Anam Khoirul Anam M Khairul Umam M. Islah M. Tafsiruddin Melati Puspita Hakim Melati Suci Anjar Kusuma Moh. Islah Muhammad Arief Noor MUTIARANI MUTIARANI Neila Aisha Novita Ali Nurasih, Umi Nurhakim, Rahman Nurhayati Nurhayati Putra, Idrisi Raliya Putri Noor Ramayanti Raden Mohamad Herdian Bhakti 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 Sitti Aliyah Azzahra Solehudin Solehudin Sukardi Sukardi Sutariyono Sutariyono Syaifullah, Aef Syamsiar, Syamsiar Syarif Hidayatullah Syarif Hidayatullah Tetti Nur Intan Rifia Tetty Nur Intan Rifia Tohiroh Tohiroh Tohiroh, Tohiroh Tuti Herawati Vuthy, Ith WICAKSONO, ADI Yanti Apriyani Zainuddin, Zulkifli Zulkarnain, Nizar