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Production cost analysis using full costing method of crystal guava business in bantarsari village Nurlaela, Arini; Gandhy, Abel; Zaini, Oktori Kiswati
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6507

Abstract

Crystal guava contains many nutrients such as vitamins B and A, as well as antioxidants that are good for health, such as boosting the immune system, aiding digestion, improving skin health, and reducing the risk of heart disease. Conducting a cost analysis is an important step that must be taken by business operators. The purpose of this study is to assist crystal guava farmers in Bantarsari in achieving fair profits through an analysis of the Production Cost Analysis for Crystal Guava Fruit in Bantarsari Village, aiming to determine the appropriate and competitive selling price for this business. Production Cost Analysis can be conducted using either the Full Costing or Variable Costing method. In this study, the Full Costing method was used, where the researcher included all production costs, such as fixed costs and variable costs, in the COGS calculation analysis. From the analysis conducted, the COGS was determined to be Rp 3,173 per kilogram, meaning that this price is the minimum selling price that can be applied for the business to reach the break-even point, where income and expenses are balanced
Implementation of the business model canvas in designing business development strategies for Loush Bath MSME Marliani, Ismawati Putri; Gandhy, Abel; Prasetyo, Bayu Dwi
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6626

Abstract

The growth of the natural soap industry in Indonesia encourages Micro, Small, and Medium Enterprises (MSMEs) to design sustainable and adaptive business strategies. Loush Bath, an MSME in Bogor, produces natural exfoliating soap made from soap nuts, loofah, and orange peel, which is the subject of this research. This study focuses on the application of the Business Model Canvas to illustrate how to create, deliver, and capture business value (BMC) in designing Loush Bath's business development strategy, which aligns with the increasing consumer trend towards environmentally friendly and ethically sourced products. The primary objective of this research is to understand the nine elements of BMC about the current business situation and to identify strengths and areas for improvement. The method employed was a descriptive qualitative approach, utilizing data collection techniques that included semi-structured interviews, direct observation, and internal documentation. Data analysis was done thematically based on the BMC framework. The results showed that Loush Bath has effectively implemented most of the BMC elements, especially in value proposition, customer relationships, and digital distribution channels. However, challenges still exist, such as the lack of product diversification and the absence of a structured financial recording system. The conclusion of this study states that the application of BMC can provide a systematic, contextual, and responsive strategic framework for natural product-based MSMEs. Recommendations include product diversification, financial digitalization, optimizing digital distribution, strengthening local partnerships, and ensuring product legality.
Pemberdayaan Masyarakat Desa Bantarsari dalam Pemanfaatan Tanaman Jambu Kristal Melalui Pelatihan Produk Teh Daun Jambu Kristal Guna Menambah Nilai Produk Reziannisa, Restu -; Gandhy, Abel; Syafaat, Fitra
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.916

Abstract

Kegiatan pengabdian masyarakat di desa Bantarsari, Kecamatan Rancabungur, Kabupaten Bogor, mengatasi masalah pemanfaatan jambu kristal yang belum optimal dan ketergantungan petani pada penjualan buah segar. Solusinya adalah pelatihan pembuatan teh daun jambu kristal, membekali masyarakat dengan pengetahuan dan keterampilan untuk mengolah daun menjadi produk bernilai tambah. Metode yang digunakan adalah deskriptif kuantitatif, meliputi observasi langsung, wawancara, dan dokumentasi. Hasilnya menunjukkan peningkatan efisiensi produksi, kemasan yang lebih baik, dan diversifikasi produk yang dapat meningkatkan pendapatan petani. Analisis kuantitatif harga pokok produksi (HPP) menggunakan metode full costing menghasilkan total HPP Rp 2.397.400,00 untuk 300 pcs teh, dengan harga jual Rp 10.000,00 per pcs dan laba 25% sebesar Rp 599.350,00. Pelatihan ini berhasil meningkatkan pengetahuan dan keterampilan masyarakat dalam mengolah daun jambu kristal, serta mendorong pembentukan unit usaha kecil pengolahan teh untuk meningkatkan kesejahteraan Desa Bantarsari.
Pengembangan Produk Olahan Jambu Kristal Menjadi Selai sebagai Upaya Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Desa Bantarsari, Kabupaten Bogor Zakaria, Muhammad; Rully, Tutus; Gandhy, Abel
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1134

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan masyarakat Desa Bantarsari, Kabupaten Bogor, melalui inovasi produk olahan jambu kristal menjadi selai sebagai solusi terhadap rendahnyan hasil pemanfaatan hasil panen nonstandar. Metode yang digunakan adalah Participatory Action and Learning System PALS dengan pendekatan partisipatif yang melibatkan petani, Kelompok Wanita Tani KWT, UMKM, dan ibu-ibu PKK. Kegiatan dilakukan melalui tahapan observasi, Focus Group Discussion FGD, uji coba formulasi, pelatihan produksi, hingga evaluasi produk. Hasil pelatihan menunjukkan adanya peningkatan keterampilan dan pemahaman masyarakat dalam mengolah jambu kristal menjadi produk bernilai ekonomi tinggi. Produk yang dihasilkan telah melalui uji proksimat di laboratorium untuk memastikan kualitas dan kandungan nutrisinya. Selain itu, pemasaran dilakukan secara daring dan luring guna menjangkau pasar yang lebih luas. Program ini tidak hanya meningkatkan pendapatan petani dan pelaku UMKM, tetapi juga menumbuhkan kemandirian ekonomi berbasis potensi lokal untuk meningkatkan kesejahteraan masyarakat sekitar. Kegiatan ini mendapat respon positif dari berbagai pihak, termasuk pemerintah desa, dan direkomendasikan untuk terus dilanjutkan melalui pendampingan usaha dan pelatihan lanjutan di bidang kewirausahaan dan pemasaran digital.
Financial Feasibility Analysis of Crystal Guava as Soft Candy The Krisjam's Bantarsari Anggraini, Vira; Gandhy, Abel; Herdiyana, Herdiyana
Jurnal Mantik Vol. 9 No. 3 (2025): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i3.6668

Abstract

This study aims to examine and analyze ways to enhance employee performance, investigate a conceptual model, and fill a research gap on transformational leadership style and work motivation through work discipline at PT Adis Dimension Footwear Balaraja-Tangerang Stockfit division.  This study employs a causal approach and a descriptive quantitative method.  This study used a sample of 190 respondents and focused on the PT Adis Dimension Footwear Balaraja-Tangerang Stockfit division.  An interval scale of 1 to 10 was used to measure questionnaire responses.  Software called SmartPLS Version 4.0 was used to evaluate the data. The study's findings indicate that:  1. According to the study's findings, transformational leadership significantly impacts employee performance. 2) Employee performance is significantly impacted by job motivation. 3. Work discipline is significantly impacted by transformational leadership. 4. Job discipline is significantly impacted by job motivation. 5. Employee performance is significantly impacted by work discipline. 6. The Impact of a transformative leadership style on staff performance is mediated by work discipline. 7. The relationship between work motivation and employee performance is mediated by work discipline.
The Role of SWOT in Business Analysis for Enhancing Competitive Advantage at The Kundasang Aquafarm Heru Fachrezie; Aiyshah Izaty binti Roslan; Abel Gandhy; Ing Grace Phang
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3041

Abstract

This research focuses on developing agribusiness strategies for aquaponic systems. This research aims to provide recommendations for business strategies that drive improved performance and business development. The aquaponic agribusiness at Kundasang Aquafarm allows for significant growth. A business strategy provides a long-term plan to manage resources comprehensively, while identifying opportunities that support future business success and achieve optimal levels of profitability. This research was conducted at Kundasang Aquafarm, Kota Kinabalu, which was purposively selected because the aquaponics activity has room for potential development and encourages greater growth. This study used quantitative and qualitative data sourced from primary and secondary data. Primary data was collected through surveys and direct observation by the researcher, while secondary data was obtained from institutional reports, journals, books, news articles, and other literature sources. An internal (IFE) and external (EFE) environmental analysis was conducted to identify factors that could affect business success. The results of this analysis were used in the Internal-External (IE) Matrix which resulted in three main strategies: Growth, Stability, and Reduction strategies. These strategies form the basis of Kundasang Aquafarm's agribusiness development.
PENINGKATAN AKSES PANGAN BAGI MASYARAKAT PERKOTAAN MELALUI PELATIHAN VERTICAL FARMING DAN PERTANIAN ORGANIK [IMPROVING FOOD ACCESS FOR A MARGINAL URBAN COMMUNITY THROUGH VERTICAL AND ORGANIC FARMING TRAINING] Firman Zulpikar; Abel Gandhy; Warsono El Kiyat
Jurnal Sinergitas PKM & CSR Vol. 4 No. 2 (2020): February
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v4i2.1811

Abstract

Housing and business centers are growing rapidly in the urban area. This causes agricultural land and other green lands increasingly narrow due to land conversion. One area affected by land conversion is Lengkong Kulon Village, Tangerang Regency, where most of the agricultural land has been turned into a residential area and business center. This condition has an impact on food availability which is getting lower and environmental quality is declining. To overcome these problems, Surya University, supported by the Ministry of Research, Technology, and Higher Education (Kemenristekdikti), organized community service activities by pioneering sustainable green villages and adequate nutrition through vertical farming. This program was implemented by the workshop and participatory community. The number of participants involved in this activity was more than 25 people from youth groups concerned about the environment, PKK members, and university students. This activity consisted of three stages: Community awareness building, Vertical and organic farming training, and Providing vertical farming equipment assistance packages. The result of this community service showed that participants knowledge about organic farming and vertical farming increased from 26% to 86% and from 11% to 72%, respectively. In addition, the level of community skills to apply organic farming systems also increased from 15% to 80%, and for vertical farming increased from 7% to 60%. This activity is expected to improve environmental conditions as well as food access for target communities through consumption of sufficients vegetables and fruits grown using the vertical farming system. Bahasa Indonesia Abstrak: Abstrak Pesatnya pembangunan komplek perumahan dan pusat bisnis di perkotaan telah menyebabkan semakin sempitnya lahan pertanian dan lahan hijau lainnya akibat alih fungsi lahan. Salah satu wilayah yang terkena dampak alih fungsi lahan adalah Kampung Lengkong Kulon, Desa Lengkong Kulon, Kabupaten Tangerang di mana sebagian besar lahan pertaniannya telah berubah menjadi kawasan perumahan dan pusat bisnis. Kondisi ini telah berimplikasi pada ketersediaan pangan yang semakin rendah serta kualitas lingkungan yang menurun. Untuk mengatasi permasalahan tersebut, Universitas Surya yang didukung oleh Kementristekdikti menyelenggarakan kegiatan pengabdian masyarakat dengan tema rintisan kampung hijau lestari dan cukup gizi melalui vertical farming. Program ini dilaksanakan menggunakan model workshop dan participatory community. Jumlah peserta yang terlibat dalam kegiatan ini yaitu lebih dari 25 orang, yang berasal dari kelompok pemuda peduli lingkungan, ibu-ibu PKK, anggota posyandu, serta kelompok mahasiswa. Tahapan kegiatan ini meliputi pembangunan kesadaran masyarakat (community awareness), pelatihan vertical farming dan pertanian organik, serta pemberian paket bantuan peralatan vertical farming. Hasil evaluasi pelatihan menunjukkan bahwa terjadi peningkatan pengetahuan masyarakat tentang pertanian organik dari semula hanya 26% menjadi 86%, sedangkan untuk vertical farming dari semula 11% meningkat menjadi 72%. Tingkat keterampilan masyarakat untuk menerapkan sistem pertanian organik juga meningkat dari semula hanya 15% menjadi 80%, sementara untuk untuk vertical farming dari semula 7% meningkat menjadi 60%. Kegiatan ini diharapkan dapat memperbaiki kondisi lingkungan serta adanya peningkatan akses pangan bagi masyarakat sasaran melalui konsumsi sayuran dan buahbuahan yang cukup, yang ditanam menggunakan sistem vertical farming.
ANALISIS KUALITAS PELAYANAN DAN KEPUASAN KONSUMEN DUNKIN DONUTS GADING SERPONG Abel Gandhy
Jurnal Manajemen Industri dan Logistik Vol. 2 No. 2 (2018): page 106 - 205
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v2i2.34

Abstract

This study aims to determine service quality and customer satisfaction of Dunkin Donuts customer in Gading Serpong. Service quality are consists of tangible, reliability, responsiveness, assurance, and empathy. Research conducted at Dunkin Donuts Gading Serpong from April-July 2017. Respondents are used as research samples amounted to 100 people. Data were processed by using Index Performance Analysis (IPA) and Customer Satisfaction Index (CSI) method. Overall, the services provided by dunkin donuts outlet in Gading Serpong is good, because they can meet the expectations of their customer. The value of Customer Satisfaction Index (CSI) is 86.76%. This illustrate that Dunkin Donuts customers in Gading Serpong are very satisfied with the service quality performance provided by Dunkin Donuts. Improvement of services that need to be done is the speed of employees in handling customer complaints, improving the cleanliness of toilet facilities, and improving employee friendliness while serving customers
Evaluating Service Quality of Dairy Farmers’ Cooperatives in Supporting Local Milk Producers Amid Declining Productivity Abel Gandhy; Ambara Purusottama; Teddy Trilaksono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4561

Abstract

Given recent productivity declines, this study aims to evaluate the quality of services provided by dairy farmers’ cooperatives to local farmers, who are both cooperative members and the primary milk suppliers, in the context of declining milk productivity. A quantitative approach was employed, focusing on local farmers as key partners and milk suppliers within the livestock business district, a national livestock development model managed by dairy farmers’ cooperatives. Data were collected from 49 respondents, consisting of 29 farmers from Livestock Business District I and 20 farmers from Livestock Business District II. The assessment began with measuring service quality attributes using a structured scale, followed by an Importance–Performance Analysis (IPA). The results indicate that service attributes are distributed across several IPA quadrants, with critical attributes requiring immediate attention, particularly water supply, milk pricing, and communication with cooperative management. In addition, several other service attributes were identified as needing improvement. These findings provide strategic insights for dairy farmers’ cooperatives to enhance key service quality attributes that are essential for improving cooperative performance. Strengthening these attributes is expected to contribute to better service delivery and, ultimately, to increased milk productivity among local farmers, especially those operating within the livestock business district areas.
Production cost analysis of Loush Bath exfoliating soap honeymon variant using the full costing method in 2025 Nala Ratri Santika; Abel Gandhy; Oktori Kiswati Zaini
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Pricing in micro, small, and medium enterprises (MSMEs) in the personal care sector is often based on estimates or market conventions without systematic production cost calculations, potentially resulting in prices that do not reflect the actual cost structure of the business. Previous studies have generally discussed the calculation of the Cost of Goods Sold (COGS) using the full costing method descriptively, but have not explicitly linked it to the evaluation of selling price feasibility and theoretical implications for cost-based pricing. Therefore, the gap in this study lies in the limited studies that integrate COGS calculations with an analysis of the rationality of selling prices in small-scale personal care MSMEs. This study aims to calculate COGS using the full costing method and evaluate the suitability of the selling price at Loush Bath MSME for the Honeymon variant of Exfoliating Soap. The study uses a quantitative descriptive method with a case study approach. Data were obtained through observation of the production process, structured interviews with the owner and production team, and documentation of production costs, including raw materials, direct labor, and overhead costs. The results show that the total production cost is IDR 1,628,561 with a production volume of 120 units per month, resulting in a COGS of IDR 13,571 per unit. Based on these results, the selling price of IDR 20,000 is considered economically adequate, able to cover all production costs, and provide a competitive profit margin. The originality of this study lies in the integration of full costing-based COGS calculations with the evaluation of selling price feasibility as a basis for pricing decisions in personal care MSMEs. Theoretically, this study contributes to strengthening the relevance of the cost-based pricing approach in small-scale MSMEs and confirms the role of full costing as a normative basis for rational and sustainable pricing