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All Journal JURNAL LENTERA BISNIS JURNAL LENTERA AKUNTANSI Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE)
Melati Puspita Hakim
Akuntansi, STIE Ganesha
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENERAPAN ACTIVITY BASED COSTING (ABC) TERHADAP MANAJEMEN BIAYA PRODUKSI, PRODUKTIVITAS PERUSAHAAN, DAN EFISIENSI PERUSAHAAN Moh Tahang; Melati Puspita Hakim
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 
SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM MENGELOLA PIUTANG MACET (STUDI KASUS PADA UPK KECAMATAN CIPUTAT TIMUR) Moh Tahang; Rasmawati AR; Melati Puspita Hakim; Dea Widya Anggraeni
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.1047

Abstract

PNPM Mandiri Rural is a program to accelerate poverty alleviation in an integrated and sustainable manner. The vision of PNPM Mandir in rural areas is to realize the welfare and independence of the rural poor. Based on the vision, mission and strategies developed, PNPM emphasizes the importance of empowerment as the chosen approach in rural areas. Through PNPM Mandiri Rural it is hoped that the community will be able to complete the stages of empowerment, namely achieving independence and sustainability. The Mandiri Rural National Community Empowerment Program (PNPM) in East Ciputat District, South Tangerang City began operating in January 2017. For the community, especially MSMEs, they really feel the benefits of these Mandiri PNPM programs, especially for programs from funds provided lent by PNPM Mandiri Pedesaan. The collectibility of receivables over the last three years was in the percentage of collectibility I for the current category at 63%, collectibility II for the special mention credit category at 12%, collectibility III for the substandard category at 4% while collectibility for the IV category was doubtful at 3% and finally collectability V the bad credit category is 19%, with an average non-performing loan of 25%. This percentage shows that receivables over the last three years have not been good with current credit collectibility of 63% with the NPL being in the high risk category. With a percentage figure of 25%. From the conclusion of the percentage figures above, the effectiveness of controlling receivables based on the results of the NPL collectibility ratio is not good, but the circulation of receivables still continues today because the SPP program is a government program that is social assistance with a positive vision and mission to improve living standards by providing business financing for mothers. RTM (Poor Households) to become more independent and productive in developing businesses and opening up jobs, even on a small scale. Key words: Internal Control System, Bad Debt Management, Receivables
Manajemen Keuangan Pada UMKM Budidaya Jangrik Dan Dimsum Di Pondok Benda Pamulang Tangerang Selatan Rasmawati AR; Melati Puspita Hakim; Rony Marthin Sitohang
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/r7jnnc96

Abstract

Financial management includes aspects of budget planning, cash flow management, debt and credit management, investment, accurate financial analysis, control and monitoring of a business's financial resources. With good financial management, MSMEs can avoid liquidation problems, minimize financial risks and make the right business decisions. However, not all MSMEs are able to carry out good financial management and comply with applicable standards. The MSMEs that Mr. Jhandriansyah runs with two types of business, namely cricket cultivation and dimsum production, of course have a financial management system to be able to exist in both types of business. The aim of this research is to find out what the financial management system is that is applied to Mr. Jhandriansyah's cricket and dimsum cultivation MSMEs in Pondok. Benda Pamulang South Tangerang has met good financial management standards. Qualitative descriptive research method using data analysis techniques through 4 financial management indicators consisting of financial planning, recording, reporting and financial control. The data used is primary data where all data is obtained directly from the owner as the main informant. Data collection techniques using interviews, observation and literature study. The results of the research show that the understanding and application of Jhandriansyah's Cricket and Dimsum Cultivation MSMEs towards financial planning, reporting and control does not fully meet the principles of good financial management. This is because the owner of the Cricket and Dimsum Cultivation UMKM believes that the business currently being managed is still relatively small and can still be managed with simple financial management procedures where the 4 indicators can still be carried out by the owner himself according to understanding, experience and conditions in the field
Pemanfaatan Platform Digital E-commerce Tiktok & Shopee Affiliate dalam Manajemen Resiko dan Ketahanan UMKM Budidaya Jangkrik dan Usaha Dimsum Syafran Nurrahman; Aep Saefullah; Rasmawati AR; Ronny Marthin Sitohang; Riawan Syaputra; Melati Puspita Hakim
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/qezr3z08

Abstract

Amid declining productivity in MSMEs that leads to decreased sales profit, there is a significant threat to business owners of both large and small scales. Therefore, a strategy is needed to minimize risk management and maintain business resilience so that MSMEs can continue to operate well and achieve the appropriate profit. This issue is experienced by Mr. Jhandriansyah, the owner of a dim sum and cricket farming business in the Pondok Benda, Pamulang area, who faces challenges in marketing his cricket and dim sum products. The purpose of this research is to assist the business owner in innovating the digitalization of MSME cricket farming and dim sum production by utilizing the digital e-commerce platforms Tiktok and Shopee Affiliate. The research methods used include observation, interviews, and documentation. The conclusion drawn from this research is that utilizing the digital e-commerce platforms Tiktok and Shopee Affiliate is expected to help Mr. Jhandriansyah avoid losses and bankruptcy in cricket farming and dim sum production, as well as to enhance seller relations both domestically and internationally
Edukasi Keuangan dan Pemasaran untuk Peternak Jangkrik: Kunci Kesuksesan UMKM Melati Puspita Hakim; Riawan Syaputra; Tuti Herawati; Sutariyono Sutariyono; Aep Saefullah; Patria Adiguna; Neila Aisha
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/t36msx35

Abstract

This community service activity aims to enhance the knowledge of cricket farmers in financial recording and marketing strategies to help their businesses grow effectively. Conducted on May 25, 2024, this event took place at a cricket farming UMKM (Micro, Small, and Medium Enterprises) located on Jln. Benda Permai II, Pd Benda, Pamulang District, South Tangerang. The activity is a collaboration between Sekolah Tinggi Ilmu Ekonomi Ganesha (STIE GANESHA) and local farmers. The program ran from 08:00 to 12:00 WIB and aimed to apply knowledge and research findings to improve community welfare. The participating lecturers conducted research covering digital marketing, financial analysis, and human resource development. The results of this research are expected to improve production efficiency, marketing, and financial management of UMKM. The main problems faced by the farmers include limited access to bank loans and a lack of strategies to increase sales. Through this program, STIE Ganesha is committed to supporting and developing the potential of local UMKM, while also contributing positively to the welfare of the South Tangerang community.The results of this activity showed an increase in financial and marketing literacy among cricket farming UMKM owners. Jhandriansyah, a dim sum entrepreneur and cricket farmer, expressed his gratitude for the guidance provided, stating that the collaboration with STIE Ganesha greatly helped his business grow
Pelatihan dan Pengembangan Sumber Daya Manusia pada UMKM Melalui Keterampilan Digital dalam Produksi Pangan Patria Adiguna; Sutariyono Sutariyono; Neila Aisha; Tuti Herawati; Syafran Nurrahman; Aep Saefullah; Rasmawati AR; Melati Puspita Hakim; Riawan Syaputra; Ronny Marthin Sitohang
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/v1sgmx97

Abstract

This training aims to address human resource management (HRM) in the digital era and efforts to enhance the productivity of small and medium enterprises (SMEs). The challenges faced by SMEs, such as low productivity, added value, and product quality, are also a primary focus of this training. The activity was conducted on Saturday, May 25, 2024, at Jl Benda Permai III, Kampung Parakan Rt 06 Rw 09 Pondok Benda, Pamulang District, South Tangerang. The implementation methods included seminars, discussions, and hands-on practice. The participants consisted of 10 lecturers from STIE Ganesha and 20 business owners of Dimsum and cricket farmers. The training results indicated that HR professionals need to master strategic competencies, including understanding organizational values, talent management, leadership, and the use of digital technology. Additionally, they need to position the business strategically, build trust-based relationships, and manage various business pressures. The training also emphasized the importance of modernizing business systems and systematic policies as an alternative to increasing regional competitiveness and improving SME performance. Digital skills development, financial management, and information technology proficiency were identified as crucial needs for SME actors. This training provided valuable insights for HR professionals and SME stakeholders in understanding the importance of HRM in the digital era and enhancing SME productivity. Implementing effective strategies in HRM and productivity improvement will help achieve sustainable SME development goals and make a more significant contribution to the national economy
Co-Authors Aep Saefullah Dea Widya Anggraeni Moh. Tahang Neila Aisha Patria Adiguna Rasmawati A. R. Rasmawati AR Riawan Syaputra Ronny Marthin Sitohang Rony Marthin Sitohang Sutariyono Sutariyono Syafran Nurrahman Tuti Herawati