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All Journal Jurnal Promosi Pendidikan Ekonomi JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Wadiah : Jurnal Perbankan Syariah Balance: Journal of Islamic Accounting
Fahriani, Firda Zulfa
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Economics, Econometrics & Finance Education Social Sciences

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PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT SELECTA Safi’i, Muhamad Ibnu; Fahriani, Firda Zulfa
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 11, No 1 (2023): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i1.7888

Abstract

Businesses are established to produce or distribute goods to help people meet their financialneeds. In any activity, the goal of a company to make a profit cannot be separated from itsbusiness activities. The company always uses fixed assets to carry out operational activitiesso that they run according to their goals. Good and correct application of fixed assetaccounting is used as information for interested parties, so that it requires the best possiblehandling. This study aims to analyze how the accounting treatment for fixed assets andwhether the accounting treatment for fixed assets at PT Selecta is in accordance with PSAKNo. 16. This study uses a qualitative case study method with data collection techniquescarried out by interviews, documentation and observation. The results of the studyconcluded that PT Selecta in carrying out its accounting activities is guided by theAccounting Policy which has led to PSAK No. 16 fixed assets. However, it has not fullyimplemented PSAK No. 16 well. Accounting treatment of fixed assets that are not inaccordance with PSAK No. 16 is that there has never been a reassessment (assetrevaluation), termination and write-off of fixed assets, presentation in the financialstatements. The author recommends that management revaluate assets regularly, write-offassets whose economic useful lives have expired so that the company can ensure that thecarrying amount does not differ at the end of the reporting period.Keywords: Fixed Assets, Financial Accounting Standard, SFAS no.16
PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN PRODUKSI UNTUK MAKSIMALISASI LABA PADA UMKM RUKUN DI BLITAR Faizin, Erik Kustianto; Fahriani, Firda Zulfa
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 2 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i2.2544

Abstract

UMKM are the business group with the largest number in Indonesia. The level of competition between business actors is also increasing. To face this competition, companies are required to be able to carry out proper planning so that the business activities carried out can continue and the main goal is to obtain maximum profits. The purposes of this study are (1) to analyze the preparation of the sales budget at Rukun UMKM in Blitar; (2) To analyze the preparation of the production budget for the Rukun UMKM in Blitar; (3) To analyze the preparation of the sales budget and production budget in maximizing profits at Rukun UMKM in Blitar. This research uses a qualitative approach with a descriptive research type. Data collection techniques using observation, interviews and documentation. the goal is to compile a sales budget and a production budget that are used to maximize profits at Rukun UMKM. The results of this study indicate that the 2023 sales budget is IDR 367.579.000 with a production level of 26,804 packs of Rukun tape candy which will generate a profit of IDR 150.216.512.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA UMKM NURUL COOKIES AND BAKERY DESA DUKUHARUM KECAMATAN MEGALUH KABUPATEN JOMBANG Fahriani, Firda Zulfa; Nisa, Emy Sayidatun
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 12, No 2 (2024): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.8901

Abstract

Currently there is more and more competition from small businesses. Especially in businesses that sell similar products. This is a threat for small business owners that must be acted upon immediately because it will affect the survival of their business. So business owners must be smarter in determining the selling price for their business products. Before determining the selling price, business owners must calculate the total cost of production first. The aim of this researcher is to analyze the calculation of the cost of production using the full costing method to determine the selling price for the UMKM Nurul cookies and bakery, Dukuharum village, Megaluh sub-district, Jombang regency. To be more conducive, this researcher used a qualitative research method with a case study approach. The data source uses data collection techniques using interviews, observation and documentation. The result of this research is the calculation of the cost of production using the company method to produce IDR 22,590,000. Meanwhile, calculating the cost of production using the full costing method produces IDR 27,519,000. To calculate the selling price using the company method it produces IDR 2,000. Meanwhile, the selling price calculation using the full costing method is Rp. 2,500. Because the calculation uses a calculation method that does not take into account costs that should be included in the detailed calculation of the cost of production, namely labor costs, fixed factory overhead costs such as water and electricity costs and other depreciation costs. Meanwhile, calculating the cost of production using the full costing method calculates all costs in detail.Keywords: Cost of Production, Full Costing Method, Selling Price.
Pengaruh Perilaku Konsumtif, Brand Image, dan Country of Origin terhadap Keputusan Pembelian Kosmetik (Studi Kasus Mahasiswi FEBI UIN Sayyid Ali Rahmatullah Tulungagung Angkatan 2021) Lutfiani, Hani Dyah; Fahriani, Firda Zulfa
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30076

Abstract

Penelitian ini bertujuan untuk (1) menguji pengaruh perilaku konsumtif, brand image, dan country of origin terhadap keputusan pembelian kosmetik, (2) menguji pengaruh perilaku konsumtif terhadap keputusan pembelian kosmetik, (3) menguji pengaruh brand image terhadap keputusan pembelian kosmetik, (4) menguji pengaruh country of origin terhadap keputusan pembelian kosmetik. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Teknik pengambilan sampel pada penelitian ini menggunakan non probability sampling dengan teknik purposive sampling dengan sampel 273 responden mahasiswi FEBI UIN SATU Tulungagung angkatan 2021, yang dikumpulkan melalui kuesioner online. Data dianalisis menggunakan SPSS 20 dengan berbagai uji seperti validitas, reliabilitas, asumsi klasik, regresi berganda, uji F dan uji T, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa (1) secara simultan variabel perilaku konsumtif, brand image, dan country of origin berpengaruh signifikan terhadap keputusan pembelian kosmetik, (2) Secara parsial, perilaku konsumtif berpengaruh negatif dan signifikan terhadap keputusan pembelian kosmetik, (3) brand image berpengaruh positif dan signifikan terhadap keputusan pembelian, (4) country of origin berpengaruh positif dan signifikan.
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES BINTI SUWADJI, LANTIP SUSILOWATI; Fahriani, Firda Zulfa
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
Implementasi Akad Wa’d Dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 111 Fahriani, Firda Zulfa
WADIAH Vol. 6 No. 2 (2022): Wadiah : Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v6i2.241

Abstract

Wa'd atau janji diartikan sebagai janji dari seseorang atau satu pihak untuk melakukan sesuatu yang benar (atau tidak melakukan sesuatu yang menyalahi syariah) kepada pihak lain di masa yang akan datang. Wa’d merupakan janji antara satu pihak kepada pihak lainnya dimana pihak yang diberi janji tidak memikul kewajiban apa-apa terhadap pihak lainnya. Hal ini memberikan isyarat bahwa, wa’d memiliki perbedaan dari segi implikasi hukum semenjak tercapainya kesepakatan. Wa'd dalam tataran implementasinya banyak dipraktekkan dalam beberapa produk pada lembaga keuangan syariah diantaranya Ijarah, Ijarah Muntahiyya Bittamlik, Syirkah Mutanaqishah, Murabahah dengan Pesanan, Sukuk, Wakalah, dan Foreign Exchange. Hal ini juga berpedoman pada fatwa-fatwa yang dikeluarkan oleh DSN-MUI dan juga dalam PSAK 111 yang dikeluarkan oleh Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesia. Kata kunci: Wa’d, Janji, PSAK 111
Co-Authors BINTI SUWADJI, LANTIP SUSILOWATI Faizin, Erik Kustianto Lutfiani, Hani Dyah Nisa, Emy Sayidatun Safi’i, Muhamad Ibnu