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<![CDATA[PELATIHAN AKUNTANSI BIAYA UNTUK MENGHITUNG HARGA POKOK BAJU TENUN PADA UMKM GO NADS ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Irma Christiawati N]]>;
<![CDATA[Adrianus Rangga]]>;
<![CDATA[Tiara Christie]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol 4, No 3 (2021): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v4i3.13516
<![CDATA[The basic human need other than food is the need for clothing. Clothing used by humans has developed along with creating culture, function, and fashion. Clothing made by world and local designers lately uses traditional Indonesian fabrics such as NTT woven fabrics and Sumba woven fabrics. This traditional cloth has different motifs and patterns in each region which shows the uniqueness of the regional culture. The process of making traditional cloth is very complicated, and it is causing the price of traditional cloth very expensive. It causes the price of clothes using traditional Indonesian fabrics to be expensive and used by the upper-middle class. Clothing made from traditional Indonesian fabrics cannot enter the lower-middle-class market. Go Nads saw existing opportunities to make the clothes with traditional Indonesian fabrics. She sold the clothes at competitive prices and the quality is no less competitive with those made by local designers. However, in running this business, the owner of Go Nads sets the selling price of the clothes he makes based on estimates. Therefore, the Untar team gives cost accounting training to calculate the cost of woven clothes made by Go Nads. The purpose of this activity is so that Go Nads owners can calculate the cost of production and set the right selling price so they can earn a profit. The method used is the lecture. The results of this activity show that Go Nads can calculate production prices and selling prices after being provided with assistance and training in calculating the cost of goods by the Untar team.ABSTRAKKebutuhan dasar manusia selain pangan adalah kebutuhan pakaian. Pakaian yang digunakan manusia mengalami perkembangan beriringan dengan perkembangan budaya, fungsi, dan mode. Pakaian yang dibuat oleh para perancang dunia maupun lokal akhir- akhir ini menggunakan bahan kain yang diangkat dari wastra Indonesia seperti kain tenun NTT dan tenun Sumba. Kain tradisional ini memiliki motif dan corak berbeda di setiap daerah yang menunjukkan keunikan budaya daerah. Proses pembuatan kain tradisional yang rumit, menyebabkan harga kain tradisional sangat mahal. Hal tersebut menyebabkan harga pakaian yang menggunakan kain tradisional atau wastra Indonesia mahal harganya dan dipakai oleh golongan menengah ke atas. Pakaian yang dibuat dari kain wastra Indonesia tersebut tidak dapat memasuki pasar kalangan menengah ke bawah. Keadaan ini dilihat oleh UMKM Go Nads dengan memanfaatkan peluang yang ada untuk membuat baju dengan kain wastra Indonesia. Baju yang dibuatnya dijual dengan harga kompetitif dan kualitas yang tidak kalah bersaing dengan buatan perancang lokal. Namun dalam menjalankan usahanya ini, pemilik UMKM Go Nads menetapkan harga jual dari baju yang dibuatnya atas dasar estimasi. Tujuan dari kegiatan PKM ini adalah agar pemilik UMKM dapat menghitung harga pokok produksi dan menetapkan harga jual yang tepat sehingga mampu memperoleh laba. Oleh karena itu tim PKM Untar mengadakan pelatihan akuntansi biaya untuk menghitung harga pokok baju tenun yang dibuat oleh UMKM Go Nads. Metode yang digunakan adalah ceramah. Hasil kegiatan ini menunjukkan bahwa UMKM Go Nads dapat menghitung harga produksi dan harga jual setelah diberikan pendampingan dan pelatihan penghitungan harga pokok oleh tim PKM Untar.]]>
<![CDATA[PELATIHAN AKUNTANSI BIAYA UNTUK MENGHITUNG HARGA POKOK BAJU TENUN PADA UMKM GO NADS ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Irma Christiawati N]]>;
<![CDATA[Adrianus Rangga]]>;
<![CDATA[Tiara Christie]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol 4, No 3 (2021): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
Show Abstract
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DOI: 10.24912/jbmi.v4i3.13516
<![CDATA[The basic human need other than food is the need for clothing. Clothing used by humans has developed along with creating culture, function, and fashion. Clothing made by world and local designers lately uses traditional Indonesian fabrics such as NTT woven fabrics and Sumba woven fabrics. This traditional cloth has different motifs and patterns in each region which shows the uniqueness of the regional culture. The process of making traditional cloth is very complicated, and it is causing the price of traditional cloth very expensive. It causes the price of clothes using traditional Indonesian fabrics to be expensive and used by the upper-middle class. Clothing made from traditional Indonesian fabrics cannot enter the lower-middle-class market. Go Nads saw existing opportunities to make the clothes with traditional Indonesian fabrics. She sold the clothes at competitive prices and the quality is no less competitive with those made by local designers. However, in running this business, the owner of Go Nads sets the selling price of the clothes he makes based on estimates. Therefore, the Untar team gives cost accounting training to calculate the cost of woven clothes made by Go Nads. The purpose of this activity is so that Go Nads owners can calculate the cost of production and set the right selling price so they can earn a profit. The method used is the lecture. The results of this activity show that Go Nads can calculate production prices and selling prices after being provided with assistance and training in calculating the cost of goods by the Untar team.ABSTRAKKebutuhan dasar manusia selain pangan adalah kebutuhan pakaian. Pakaian yang digunakan manusia mengalami perkembangan beriringan dengan perkembangan budaya, fungsi, dan mode. Pakaian yang dibuat oleh para perancang dunia maupun lokal akhir- akhir ini menggunakan bahan kain yang diangkat dari wastra Indonesia seperti kain tenun NTT dan tenun Sumba. Kain tradisional ini memiliki motif dan corak berbeda di setiap daerah yang menunjukkan keunikan budaya daerah. Proses pembuatan kain tradisional yang rumit, menyebabkan harga kain tradisional sangat mahal. Hal tersebut menyebabkan harga pakaian yang menggunakan kain tradisional atau wastra Indonesia mahal harganya dan dipakai oleh golongan menengah ke atas. Pakaian yang dibuat dari kain wastra Indonesia tersebut tidak dapat memasuki pasar kalangan menengah ke bawah. Keadaan ini dilihat oleh UMKM Go Nads dengan memanfaatkan peluang yang ada untuk membuat baju dengan kain wastra Indonesia. Baju yang dibuatnya dijual dengan harga kompetitif dan kualitas yang tidak kalah bersaing dengan buatan perancang lokal. Namun dalam menjalankan usahanya ini, pemilik UMKM Go Nads menetapkan harga jual dari baju yang dibuatnya atas dasar estimasi. Tujuan dari kegiatan PKM ini adalah agar pemilik UMKM dapat menghitung harga pokok produksi dan menetapkan harga jual yang tepat sehingga mampu memperoleh laba. Oleh karena itu tim PKM Untar mengadakan pelatihan akuntansi biaya untuk menghitung harga pokok baju tenun yang dibuat oleh UMKM Go Nads. Metode yang digunakan adalah ceramah. Hasil kegiatan ini menunjukkan bahwa UMKM Go Nads dapat menghitung harga produksi dan harga jual setelah diberikan pendampingan dan pelatihan penghitungan harga pokok oleh tim PKM Untar.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Pengungkapan Risiko Perusahaan Perbankan Yang Terdaftar Di Bei ]]>
<![CDATA[Jenni Meilody, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v1i2.4685
<![CDATA[The objective of this research is to obtain empirical evidence about the effect of profitability, firm size and firm age to risk disclosure on banking companies listed in the Indonesia Stock Exchange (IDX) for the year 2014-2017. This study used a sample of 116 banking companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hypothesis is the multiple linear regression method in which the test is performed on panel data. The results of this research are firm age have positive effect on risk disclosure, meanwhile profitability and firm size has no effect on risk disclosure.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DIVIDEN DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Giovani Anggasta, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i2.7623
<![CDATA[The purpose of this research is to determine the effect of firm size, profitability, dividend, and firm age on firm value. The research sample used 45 manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Price to book value (PBV) is used to proxy firm value and statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that firm size, dividend, and firm age do not have effect on firm value, while profitability has positive effect on firm value.]]>
<![CDATA[Pengaruh Leverage, Firm Size, Dan Growth Opportunity Terhadap Earnings Response Coefficient ]]>
<![CDATA[Marcelius Setiawan, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15281
<![CDATA[The purpose of this study is to analyze the effect of leverage, firm size, and growth opportunities on the earnings response coefficient. This research was conducted using 180 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique used was purposive sampling. The data in this study were calculated using the Microsoft Excel program and analyzed using the EViews version 11 program. The results of this study concluded that firm size has a positive and significant effect on the earnings response coefficient, while the leverage and growth opportunity have no significant effect on the earnings response coefficient. The implication of this research is that the size of a firm is one of the main determinants of the magnitude of the response coefficient on company reported earnings.]]>
<![CDATA[PENGARUH LEVERAGE, FIRM SIZE, FIRM AGE DAN SALES GROWTH TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Alvina Maria Krisanthi Cahyana, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i4.9375
<![CDATA[This research aims to obtain empirical evidence about the effect of leverage, firm size, firm age and sales growth on financial performance. The population data in this research are manufacturing companies listed on Indonesia Stock Exchange (BEI) for a period of 2016-2018 obtained from www.idx.co.id. This research was conducted with a total sample of 70 manufacturing companies from a total population of 163 manufacturing companies. The research data processing uses Eviews software version 10.0. The results of this research showed that firm age has a positive and significant effect on financial performance, sales growth has a negative and significant effect on financial performance, but leverage and firm size has no impact on financial performance.]]>
<![CDATA[Pengaruh Total Quality Management Dan Entrepreneurial Orientation Terhadap Organizational Performance Dimediasi Innovation ]]>
<![CDATA[Maria Angelica Brigita, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v1i4.5721
<![CDATA[The purpose of this research is to examine the influence of total quality management and entrepreneurial orientation toward organizational performance with a mediating effect study from innovation in Indonesian Sustainable Palm Oil certified palm oil agribusiness companies in Barito Timur and Kotawaringin Barat district. The sample was determined by quota sampling method. The research conducted by taking 8 palm oil agribusiness companies.Data processing techniques using partial least square method that helped by SmartPLS 3rd version. The result of this research shows that total quality management has not positively effect on organizational performance, total quality management has positively effect on innovation, innovation has positively effect on organizational performance, total quality management has positively effect on organizational performance mediated by innovation, and entrepreneurial orientation has positively effect on organizational performance]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Manufaktur ]]>
<![CDATA[Rohit, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i1.11415
<![CDATA[: The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, firm size, and leverage on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. This research used 61 samples and 232 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 9.0 program. The result of this research indicate that operating cash flow has a positive and significant effect on earnings persistence while accruals, firm size, and leverage have no significant effect on earnings persistence.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Di BEI ]]>
<![CDATA[Aaron Edward Natanael, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i1.11578
<![CDATA[The purpose of this research is to determine the effect of profitability, leverage, and firm size on firm value. This research uses secondary data which is financial information from the financial statements and annual report of the company. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. Statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that profitability has negative effect on firm value, while leverage and firm size has no effect on firm value.]]>
<![CDATA[PENGARUH FIRM SIZE, LEVERAGE, DAN INVESTMENT OPPORTUNITY TERHADAP CASH HOLDING ]]>
<![CDATA[Alexandra Monica, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i1.7145
<![CDATA[This research aims to determine the effect of firm size, leverage and investment opportunity on cash holding at manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. The research uses a sample of 30 companies each year (90 observations). The method of analysis used is multiple regression analysis with SPSS version 23. The results of the research with 5 % significant level shows that firm size has positive effect on cash holding. Leverage has negative effect on cash holding. Investment opportunity doesn’t effect cash holding. ]]>
