M. Afrizal Miradji
Universitas PGRI Adi Buana Surabaya

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Analisis Perhitungan Harga Pokok Produksi dengan Penerapan Metode Full Costing pada Produk UMKM “Pecel Kak” M. Afrizal Miradji; Aulia Rahmayanti; Erna Nur Yuli Ana; Gresya Puspita Dewi; Indah Fitriana Putri; Meita Ais Vikadanty; Rizka Anggrainy; Yunia Salasa Tri Indah Rahmawati
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.822

Abstract

The calculation and recovery of production costs is greatlypinfluenced by the application of the method. As a result, production costs will show the actual value. This research was conducted at MSMEs in Sidoarjo, especially those engaged in pecel seasoning processing. This study aims to analyze the method of determining the cost of goods sold and cost allocation applied by MSMEs in Sidoarjo by calculating production costs according to the full costingrmethod. The type of4data used is qualitativeydata presented in descriptive or description form and quantitativerdata presented in numerical form. The source of data is primarysdata obtained from interviewszconducted with pecel seasoning business managers in Sidoarjo and secondary data derived from literaturepstudies and other publications that support the writing of this research. The results explain that the full costing method is suitable for analyzing production costs because it includes all general costs, fixed costs, and variable costs in the production9process.
Keberlanjutan UMKM Desa Morowudi Melalui Pelatihan Manajemen Keuangan Aristha Purwanthari sawitri; M. Afrizal Miradji; Noerchoidah; Untung Lasiyono
Ekobis Abdimas Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.3.2.6622

Abstract

The business owner is fully responsible for the business being run. Decisions made by business owners must be right to overcome and resolve problems that occur. Financial knowledge helps business owners to produce good financial management and business development behavior. The main factor for MSME snacks in Cerme District, Gresik Regency not being able to develop is the lack of knowledge about financial knowledge and financial management. Therefore, training and assistance is needed regarding financial knowledge and financial management for snack food MSME in Cerme District, Gresik Regency so that business owners are able to plan, analyze, supervise business finances. Service activities can encourage business owners to better understand current financial conditions so that business owners can minimize the risk of financial difficulties caused by environmental changes.
ADVERSITY QUOTIENT DAN KECEMASAN MENGHADAPI DUNIA KERJA PADA MAHASISWA FRESH GRADUATE M. Afrizal Miradji; Wahyu Abdi Santoso; Oktavirna Dwi Wasisca; Linda Friska Ayu Trisna Verdiani
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i2.914

Abstract

Pencarian kerja merupakan tantangan yang harus dihadapi terutama bagi mahasiswa fresh graduate. Seringkali mereka memiliki rasa khawatir mulai dari kurangnya skill yang mereka miliki, banyaknya saingan pelamar kerja lain dan lowongan kerja yang sedikit. Oleh karena itu, para mahasiswa fresh graduate hendaknya membekali diri dengan adversity quotient yakni kemampuan seseorang dalam mengatasi situasi-situasi sulit atau masalah yang sedang terjadi. Jenis penelitian ini adalah penelitian kualitatif dan ditulis menggunakan metode studi pustaka dengan data sekunder yang berupa hasil-hasil penelitian seperti buku, jurnal, artikel dan sumber lain yang relevan.