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All Journal IKRA-ITH EKONOMIKA AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Akuntansi
Kartijo
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyuluhan Program Budidaya Petani Jamur Tiram Putih Millenial Novyarni, Nelli; Kartijo; Harni, Reni
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.274

Abstract

White oyster mushrooms have high nutritional value and provide health benefits. However, challenges in optimizing production, knowledge, and marketing strategies for white oyster mushrooms include yield fluctuations, high production costs, tight market competition, and a lack of teaching staff who are experts in white oyster mushroom cultivation. This research aims to counsel Villa Mushroom Agrifarm entrepreneurs regarding mushroom cultivation education, reducing production costs, and designing marketing strategies to increase sales volume. The extension method is carried out through an interactive approach, where Community Service Program (P2M) participants are given explanations, counseling, direct direction, and material about the white oyster mushroom cultivation program for millennial farmers.
Penyuluhan Pengolahan Jeruk Lemon dan Keripik Kentang bagi UMKM, Pokdarwis, Petani, Nelayan, Kader Posyandu, dan Peternak pada Desa Wisata Margaluyu Pengalengan, Kabupaten Bandung Novyarni, Nelli; Harni, Reni; Kartijo
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.942

Abstract

This activity aims to provide education on proper techniques for processing lemons and potato chips, specifically for MSMEs, Pokdarwis, farmers, fishermen, posyandu cadres, and livestock breeders in the tourist village of Margaluyu, Pengalengan, Bandung district. The method employed in this activity involves counseling based on materials provided by competent resource persons. The results of this community service activity indicate that participants have gained a clear understanding of the importance of proper processing techniques, as well as the economic impacts on MSMEs, Pokdarwis, farmers, fishermen, posyandu cadres, and breeders in Margaluyu Tourism Village, Pengalengan, Bandung Regency. Additionally, participants have also improved their skills in financial management
ANALISIS PENERAPAN METODE BIAYA BERDASARKAN AKTIVITAS DALAM PENENTUAN BEBAN POKOK PRODUKSI PADA UHARU ROASTERY Novyarni, Nelli; Dzaky, Ahmad Naufal; Harni, Reni; Kartijo
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i1.4299

Abstract

Abstrak- Tantangan yang dihadapi sektor UMKM adalah kurangnya kemampuan dalammanajemen usaha. Salah satunya adalah ketelitian dalam menghitung besaran beban pokokproduksi pada produk yang dihasilkan. padahal kalkulasi itu sangat krusial dalam mendapatkanharga jual suatu produk. Oleh karena itu, penting untuk menerapkan metode yang lebih baik untukmengambil keputusan yang tepat. Tujuan dari penelitian ini adalah untuk menganalisisperbandingan kalkulasi beban pokok produksi dengan menggunakan metode Traditional Costing(TC) dan Activity-Based Costing (ABC), serta menganalisis keuntungan diperolehnya penerapanmetode tersebut. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metodewawancara dan dokumentasi. Hasil dari penelitian ini membuktikan bahwa, kalkulasi BOPmenggunakan metode Activity-Based Costing (ABC) menghasilkan nilai yang lebih tinggidibandingkan dengan kalkulasi UHARU Roastery yang menggunakan metode Traditional Costing(TC). Kalkulasi BOP menggunakan metode Activity-Based Costing lebih relevan dalampenetapan beban pokok produksi, karena factory overhead yang dibebankan ke setiap produksesuai dengan jenis dan karakteristik aktivitas yang menyerap sumber daya..
PROFITABILITAS DARI SUDUT PANDANG TATA KELOLA YANG BAIK DAN UKURAN PERUSAHAAN Novyarni, Nelli; Pratiwi, Amreiza; Harni, Reni; Kartijo
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

In this study, we will analyse the consumer goods, basic materials, and chemicals sectors for companies listed on the Indonesia Stock Exchange from 2020 to 2022. We will look at how firm size and effective corporate governance affect profitability.   E-Views 12 panel data regression analysis and descriptive quantitative methods are used in this investigation.   Participants in the research include companies that were listed on the IDX between 2020 and 2022 and belong to the consumer products, basic materials, and chemicals sectors.  The sample, which consisted of 71 firms and yielded 213 observations in total, was selected using a purposeful selection method.   This inquiry makes use of secondary sources of information.  For the purpose of documenting the data gathering process, the official websites of the company and IDX (www.idx.co.id) are used.   Based on the study's findings, we can say that “(1) managerial ownership has a positive and significant effect on profit, (2) constitutional ownership does not affect profit, (3) an independent board of commissioner ownership has a positive and significant effect on profit, (4) the audit committee ownership has a positive and significant effect on profit , and (5) the size of the company ownership has a positive and significant effect on profit”.  Keywords :  Ownership, Independence Board of commissioners, Audit Committee, Company Size, Profitability
Co-Authors Dzaky, Ahmad Naufal Harni, Reni Nelli Novyarni Pratiwi, Amreiza