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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Gorontalo Accounting Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Ardiansyah, Hendri Nur
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Economics, Econometrics & Finance Environmental Science

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Pendampingan Penyusunan Laporan Keuangan Untuk Pelaporan Pajak Tahunan UMKM Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Sujaya, Fista Apriani
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): Agustus 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jabdimas.v7i2.22427

Abstract

Laporan keuangan yang baik dapat membantu UMKM dalam mengambil keputusan bisnis yang tepat, termasuk strategi untuk optimasi pajak. Dengan memahami kondisi keuangan secara menyeluruh, UMKM dapat menentukan langkah-langkah yang tepat untuk meningkatkan efisiensi dan meminimalkan beban pajak. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan pendampingan dalam penyusunan laporan keuangan UMKM untuk pelaporan pajak tahunan. Metode pengabdian ini dilakukan melaui empat tahapan yaitu pertama pengumpulan data UMKM, kedua melakukan pelatihan dan simulasi terkait dengan dara pelaporan pajak tahunan UMKM, ketiga melakukan evaluasi dengan cara tes tulis dan praktek langsung untuk melakukan pelaporan pajak, keempat pendampingan dengan cara membentuk whatsapp grup yang tujuannya untuk berdiskusi terkait dengan kendala-kendala yang dialami dalam pelaporan pajak. Hasil dari pengabdian ini adalah dapat meningkatkan pemahaman para pelaku UMKM untuk melapor pajak secara rutin yang tujuannya untuk keberlangsungan usaha
Analisis Penentuan Harga Pokok Produksi dengan Metode Activity-Based Costing sebagai Dasar Penetapan Harga Jual pada UMKM Himalayan Coffee Khairulla, Salma; Lasmini, Lilis; Ardiansyah, Hendri Nur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4096

Abstract

MSMEs have a strategic role in the Indonesian economy, including in the culinary sector which is experiencing rapid growth, especially in Karawang Regency. However, this growth has led to intense competition among café businesses. One important factor in business sustainability is determining an accurate Cost of Goods Manufactured (COGS) as the basis for a selling price strategy. Himalayan Coffee, an MSME cafe in Karawang, still uses traditional methods in calculating COGS that do not reflect actual costs, resulting in undercosting and overcosting conditions in several products. This study aims to examine the application of Activity-Based Costing (ABC) in the calculation of COGS at Himalayan Coffee to improve cost accuracy and support more competitive selling price decision making. This research method is a qualitative method of case study approach with in-depth interview techniques and direct observation as primary data, and financial reports as secondary data. The results showed that the application of ABC resulted in a more accurate COGS than the traditional method, with condition values on Himalayan Latte (undercost), Americano (undercost), and Cireng, Chocolate Cheese Toast and Crispy Banana (overcost) products. Profit analysis showed a change in profit margin of up to 18% in some products. With the application of ABC, Himalayan Coffee can set selling prices more precisely, determine product strategies, and improve cost efficiency.
Faktor Penentu Nilai Perusahaan: Peran Ukuran Perusahaan dan Profitabilitas di Indonesia Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Kartika, Erawati; Prawatiningsih, Desty
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4007

Abstract

This study aims to analyze the influence of company size and profitability on company value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The study used a quantitative method with multiple linear regression analysis. Secondary data from the company's financial statements is used, including total assets, Return on Assets (ROA), and Price to Book Value (PBV). Classical assumption tests are performed to ensure the feasibility of the model, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that company size and profitability have a positive and significant influence on the value of the company both partially and simultaneously. The Adjusted R² coefficient of 52.1% shows that these two variables together are able to explain the variation in the company's value. This research emphasizes the importance of company management in improving operational scale and efficiency to create higher value for shareholders.
Co-Authors Kartika, Erawati Khairulla, Salma Lilis Lasmini Nasihin, Ihsan Prawatiningsih, Desty Purwandari, Dian Sujaya, Fista Apriani