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article text Artikel Penentuan Harga Pokok Produk Metode Harga Pokok Pesanan Pada Percetakan Fahmi Gemurung: Penentuan Harga Pokok Produk Metode Harga Pokok Pesanan Pada Percetakan Fahmi Gemurung Dian Fahriani; Diana Sharfina; Anindita Putri Novinda; Atika Muhfida Hanum; Reni Yusnita
TALI JAGAD JOURNAL Vol. 1 No. 2 (2023): TALIJAGAD
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.tjj.2023.01.11

Abstract

Abstract This research is useful in order to be able to know the cost of the product and the ordering product price method at the Fahmi Gemurung Printing. Research that we apply using descriptive analysis. This evidence is presented using an interview process. This study presents that the cost of products made by Fahmi Gemurung Printing already uses the order principal method. The direction of this research is to find out the price of the product in each order and the total cost of each order and each unit. Characteristics of job order costing at Fahmi Gemurung Printing For special order production, each product unit needs to be calculated separately, and the expenses incurred during production can be divided into direct production costs and indirect production costs. Direct production costs consist of raw material costs and labor costs which are calculated based on realized costs. This order will obtain a price by calculating the orders that have been received divided by the total cost of production.
Faktor-Faktor Yang Mempengaruhi Ketidakpatuhan Masyarakat Dalam Melaporkan SPT Tahunan Wajib Pajak Orang Pribadi (Literature Riview) Achmad Wicaksono; Diana Sharfina; Siti Nur Syarif’ah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2389

Abstract

The phenomenon of non-compliance in reporting annual tax notice has become a serious concern in the tax system. The study aims to identify and examine several factors that influence public non-compliance in reporting annual tax notice, compliance strategies and personal Annual reporting arrangements. Through the analysis of related literature, the study investigates the psychological, social, economic, and regulatory factors that potentially affect tax compliance. The findings of previous research, analysis of tax regulation, public perception of tax justice, income, educational level, and other factors are the main focus in exploring the aspects that affect non-compliance behaviour. The results show that public awareness in the personal Annual notice letter report remains low even though the ratio has increased. By understanding these factors, the author hopes to provide deeper knowledge to governments and relevant agencies in designing more effective strategies to improve tax compliance. Implications of this research include better policy development as well as more appropriate persuasive efforts to promote awareness and enforcement of tax systems to be efficient.
Edukasi dan Pelatihan Pengelolaan Keuangan Digital untuk UMKM RT Mandiri dengan Aplikasi BukuWarung Diana Sharfina; Boyas, Jeziano Rizkita; Anindita Putri Novinda; Sifa'iyah Nur Indarwati; Siti Nur Maulidiah; Nurul Badriya Hanum
Nusantara Community Empowerment Review Vol. 3 No. 1 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v3i1.1406

Abstract

Pengabdian masyarakat ini menjelaskan bahwa banyak pelaku UMKM mengalami kesulitan dalam mengelola keuangan akibat keterbatasan pengetahuan dan penggunaan metode tradisional, sehingga menjadi urgensi untuk meningkatkan keterampilan digital mereka. Pengabdian masyarakat ini bertujuan memberikan edukasi dan pelatihan kepada UMKM Desa Sumorame mengenai pengelolaan keuangan berbasis digital dengan aplikasi BukuWarung. Metode yang digunakan meliputi penyuluhan dan pelatihan langsung untuk membantu peserta memahami penggunaan aplikasi tersebut, termasuk pencatatan transaksi hingga pembuatan laporan keuangan. Hasilnya menunjukkan respon positif dari pelaku UMKM yang merasa terbantu dalam meningkatkan efisiensi pengelolaan keuangan mereka. Kegiatan ini menawarkan pendekatan praktis yang efektif untuk mendukung UMKM beradaptasi dengan era digital. Dampak dari kegiatan ini adalah peningkatan daya saing dan keberlanjutan UMKM dalam menghadapi persaingan pasar yang semakin kompleks.
Edukasi dan Pelatihan Pengelolaan Keuangan Digital untuk UMKM RT Mandiri dengan Aplikasi BukuWarung Diana Sharfina; Boyas, Jeziano Rizkita; Anindita Putri Novinda; Sifa'iyah Nur Indarwati; Siti Nur Maulidiah; Nurul Badriya Hanum
Nusantara Community Empowerment Review Vol. 3 No. 1 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v3i1.1406

Abstract

Pengabdian masyarakat ini menjelaskan bahwa banyak pelaku UMKM mengalami kesulitan dalam mengelola keuangan akibat keterbatasan pengetahuan dan penggunaan metode tradisional, sehingga menjadi urgensi untuk meningkatkan keterampilan digital mereka. Pengabdian masyarakat ini bertujuan memberikan edukasi dan pelatihan kepada UMKM Desa Sumorame mengenai pengelolaan keuangan berbasis digital dengan aplikasi BukuWarung. Metode yang digunakan meliputi penyuluhan dan pelatihan langsung untuk membantu peserta memahami penggunaan aplikasi tersebut, termasuk pencatatan transaksi hingga pembuatan laporan keuangan. Hasilnya menunjukkan respon positif dari pelaku UMKM yang merasa terbantu dalam meningkatkan efisiensi pengelolaan keuangan mereka. Kegiatan ini menawarkan pendekatan praktis yang efektif untuk mendukung UMKM beradaptasi dengan era digital. Dampak dari kegiatan ini adalah peningkatan daya saing dan keberlanjutan UMKM dalam menghadapi persaingan pasar yang semakin kompleks. This community service explains that many MSMEs have difficulty managing their finances due to limited knowledge and the use of traditional methods, so it is urgent to improve their digital skills. This community service aims to educate and train MSMEs in Sumorame Village regarding digital-based financial management with the BukuWarung application. The methods used include counselling and direct training to help participants understand how to use the application, including recording transactions and making financial reports. The results showed a positive response from MSMEs, who felt that they helped increase the efficiency of their financial management. This activity offers an effective practical approach to support MSMEs in adapting to the digital era. The impact of this activity is increasing the competitiveness and sustainability of MSMEs in facing increasingly complex market competition.