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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmu dan Riset Akuntansi Jurnal SOLMA JKIE (Journal Knowledge Industrial Engineering) Accounting Global Journal Jurnal Akuntansi Barelang Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Enrichment : Journal of Management AKMENIKA Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Golden Ratio of Finance Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JISOS: Jurnal ilmu sosial Journal of Accounting and Finance Management (JAFM) Abdi Jurnal Publikasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Nusantara Community Empowerment Review Journal of Science and Social Development Nusantara Entrepreneurship and Management Review Tali Jagad Jurnal Ilmiah Manajemen Praktek Kerja Lapang Akuntansi
Dian Fahriani
Universitas Nahdlatul Ulama Sidoarjo
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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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.
PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI WILAYAH SIDOARJO SELATAN Wicaksono, Achmad; Fahriani, Dian; Muzakki, Kafidin; Novie, Muhafidhah
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 3 No 2 (2023): November 2023
Publisher : Fakultas Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/depati.v3i2.4548

Abstract

This community service activity is carried out with the aim of helping the people of the South Sidoarjo region in fulfilling their tax obligations, namely reporting individual annual SPTs. The service team’s method is providing assistance and services directly to the community present at the post formed by KPP Pratama South Sidoarjo. Before providing assistance, the service team first carried out a recruitment process for tax volunteers who came from accounting study program students at Nahdlatul Ulama University, Sidoarjo. The results of the service showed that all the people present at the post could be served well by the Tax Volunteers on duty so that the obligation to report SPT could be carried out correctly and on time. Apart from that, it was seen that the majority of people present were satisfied with the performance shown by the tax volunteers on duty.
Sosialisasi Internet Sehat dan Pengenalan Media Pembelajaran Interaktif di Sekolah Menengah Pertama Harianto, Widia Eka; Fahriani, Dian
Nusantara Community Empowerment Review Vol. 2 No. 2 (2024): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v2i2.1340

Abstract

Internet adalah teknologi informasi dan komunikasi yang berkembang pesat, dengan mayoritas penggunanya di Indonesia adalah remaja. Teknologi memiliki peran penting dalam pendidikan. Selain internet, penerapan media pembelajaran interaktif di sekolah sangat diperlukan untuk menghindari kejenuhan dan kurang fokus pada siswa yang hanya belajar dengan media LKS atau paket pelajaran. Pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran remaja tentang penggunaan internet yang aman dan sehat serta memberikan pengetahuan baru mengenai media pembelajaran interaktif. Metode yang digunakan dalam pengabdian masyarakat ini adalah sosialisasi dan workshop yang melibatkan siswa SMP Dharma Wanita 7 Tanggulangin. Hasil pengabdian masyarakat menunjukkan peningkatan pemahaman siswa tentang penggunaan internet secara sehat dan aman, serta antusiasme mereka terhadap media pembelajaran interaktif yang baru diperkenalkan. Kontribusi pengabdian masyarakat ini terletak pada peningkatan literasi digital di kalangan remaja dan pengenalan metode pembelajaran yang lebih menarik dan efektif di sekolah. The Internet is an information and communication technology that is developing rapidly, with most users in Indonesia being teenagers. Technology has an important role in education. Apart from the internet, implementing interactive learning media in schools is very necessary to avoid boredom and lack of focus for students who only learn using worksheets or lesson packages. This community service aims to increase teenagers' awareness about safe and healthy internet use and provide new knowledge about interactive learning media. The method used in this community service is socialization and workshops involving students from Dharma Wanita 7 Tanggulangin Middle School. The results of community service show an increase in students' understanding of healthy and safe use of the internet, as well as their enthusiasm for the newly introduced interactive learning media. The contribution of this community service lies in increasing digital literacy among teenagers and introducing more interesting and effective learning methods in schools.
Pelatihan Penentuan Harga Pokok Produksi Penjualan Pada UMKM Tas Kulit Di Desa Bligo Fahriani, Dian; Wulandari, Lucia Putri; Putra, Restu Frandana; Parahita, Alifia Sabina; Fitria , Aida
Journal of Science and Social Development Vol. 6 No. 1 (2023): Journal of Science and Social Development
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jossd.v6i1.965

Abstract

Usaha Mikro Kecil dan Menengah atau yang sering disingkat dengan UMKM merupakan bagian penting dari perekonomian suatu negara atau daerah, begitu juga dengan Indonesia. UMKM juga berperan dalam kecepatan pertumbuhan perekonomian masyarakat seperti memperluas kesempatan dan lapangan kerja. Metode Pada kegiatan ini terdiri dari empat tahapan yaitu tahap perencanaan, tahap pengumpulan data, tahap pelatihan, dan tahap evaluasi. Tujuan dari program PKM ini adalah untuk memberikan pemahaman kepada pemilik usaha tas kulit tentang penetapan harga pokok penjualan dan keuntungan yang dibutuhkan untuk menjual produk agar mencapai keuntungan maksimal yang diharapkan dan juga untuk membantu menutupi biaya operasional usaha.
Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan Haliza, Sabrina Ainur; Nurrahma, Ilfi; Afdhillah, Nur Aini; Chilmi, Hanum Roudhotul; Fahriani, Dian
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15630

Abstract

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs
THE INFLUENCE OF GREEN ACCOUNTING AND PROFITABILITY ON THE FIRM VALUE OF THE COAL INDUSTRY IN 2019-2023 Rahayu, Dewi Sri; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13089

Abstract

The study aims to analyze the impact of green accounting implementation and profitability levels on the firm value of coal industry companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Green accounting reflects a company's transparency in disclosing environmental-related costs, while profitability provides insights into its ability to generate profits. This research adopts a quantitative approach using descriptive methods and multiple linear regression analysis to evaluate the relationships between variables. The sample consists of 15 companies selected based on specific criteria. The findings indicate that the implementation of green accounting significantly affects firm value, as companies with more transparent environmental reporting tend to have higher valuations. Furthermore, profitability plays a crucial role in enhancing firm value, suggesting that companies with stable earnings are more attractive to investors. Overall, these two factors simultaneously influence firm value, although other variables also contribute. These findings highlight the importance of implementing green accounting as part of a sustainability strategy and improving profitability to strengthen a company's competitiveness in the capital market.
IMPLEMENTATION OF SAK EMKM AS A BASIS FOR FINANCIAL REPORT PREPARATION IN THE TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL REPORTS FOR PURNAMA LEATHER BAGS IN KLUDAN, TANGGULANGIN, SIDOARJO Putra, Restu Frandana; Anwar, Chairil; Fahriani, Dian; Wicaksono, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13091

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is a strategic step to enhance the transparency and accountability of financial reports for Micro, Small, and Medium Enterprises (MSME) in Indonesia. However, many MSMEs, including Purnama Leather Bags in Kludan, Tanggulangin, Sidoarjo, face challenges in applying these standards due to limited financial literacy and resources. This study aims to analyze the implementation of SAK EMKM in improving financial reporting at Purnama Leather Bags MSME. Using a quantitative descriptive approach, data was collected through structured surveys and financial document analysis. The findings reveal that SAK EMKM implementation enhances financial report quality by providing a structured framework, increasing transparency, and ensuring accountability. However, financial literacy barriers remain a major limitation. The novelty of this study focus on the leathercraft sector, highlighting sector-specific challenges in adopting financial standards. This research implies that increased financial training and digital accounting tools are crucial for ensuring better compliance and sustainability of MSMEs.
Analisis Dynamic Capability Untuk Efektivitas Pengelolaan Persediaan Dalam Penggunaan E-commerce Fahktur Rokhmah, Ainur; Fahriani, Dian
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7652

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dan strategis dalam pembangunan ekonomi nasional. Media elektronik atau e-commerce adalah salah satu sarana untuk meningkatkan bisnis mereka. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas manajemen persediaan dalam penggunaan e-commerce. Dengan beberapa rumusan masalah, salah satunya adalah faktor apa saja yang mempengaruhi penggunaan e-commerce. Penelitian ini menggunakan metode pendekatan deskriptif kualitatif dengan mengumpulkan data melalui wawancara. UMKM yang digunakan dalam penelitian ini adalah UMKM Erna Rajut yang bergerak di bidang kerajinan.
Pengaruh penawaran diskon dan kemudahan pembayaran terhadap peningkatan penjualan e-commerce Nafis, M. Azie Azizman; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.88

Abstract

This study aims to examine the influence of discount offers and payment convenience on consumer behavior to increase e-commerce sales at SRC Woro Beringin Kembar in Sepande Village. The research focuses on how marketing strategies affect purchasing decisions within the context of small-scale e-commerce operations. The study population consisted of 328 consumers, with a sample of 80 respondents determined using the Slovin formula. Data were collected through structured questionnaires and analyzed using SPSS version 21. The results indicate that both discount offers and payment convenience have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. These findings suggest that implementing appropriate discount strategies and enhancing payment flexibility are effective approaches to stimulate consumer interest and drive sales growth. This study provides practical insights for micro and small e-commerce businesses in optimizing marketing strategies aligned with consumer preferences.
Analisis Pengelolaan Persediaan Dan Harga Pokok Penjualan Dalam Meningkatkan Laba Pada Minimarket Wakaf Mart Praciana, Yuvi Arinta; Fahriani, Dian; Anwar, Chairil; Muzakki, Kafidin
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24749

Abstract

Tujuan Penelitian: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan persediaan dan penghitungan Harga Pokok Penjualan dalam meningkatkan laba pada minimarket Wakaf Mart.Metode Penelitian: Penelitian ini menggunakan metode deskriptif kualitatif. Dimana data dikumpulkan melalui observasi, wawancara, serta dokumentasi.Originalitas/Novelty: Kebaruan penelitian ini dilihat dari tujuan minimarket Wakaf Mart yang tidak hanya untuk mencari keuntungan saja, akan tetapi memiliki misi sosial dalam mengelola usaha ritel berbasis wakaf. Hal itu yang belum banyak dikaji oleh peneliti sebelumnya.Hasil Penelitian: Hasil penelitian menunjukan laba minimarket mengalami peningkatan setiap bulan, yang mengindikasikan bahwa pengelolaan persediaan dan pencatatan Harga Pokok Penjualan berkontribusi positif terhadap profitabilitas usaha.Implikasi: Implikasi dari penelitian ini adalah Pemerintah dan lembaga keuangan syariah dapat mempertimbangkan untuk mendukung usaha ritel berbasis wakaf dengan memberikan pelatihan atau bantuan teknologi agar dapat lebih berdaya saing. Research Objectives: The purpose of this study was to determine inventory management and calculation of Cost of Goods Sold in increasing profits at the Wakaf Mart minimarket.Research Method: This study uses a qualitative descriptive method. The data collection techniques used are observation, interviews, and documentation.Originality/Novelty: The novelty of this research is seen from the purpose of the Wakaf Mart minimarket which is not only to seek profit, but also has a social mission in managing a waqf-based retail business. This has not been widely studied by previous researchers.Research Results: The results of the study showed that minimarket profits increased from month to month, which indicates that inventory management and recording of Cost of Goods Sold contribute positively to business profitability.Implications: The implication of this study is that the Government and Islamic financial institutions can consider supporting waqf-based retail businesses by providing training or technological assistance to make them more competitive.
Co-Authors Achmad Wicaksono Achmad Wicaksono Adeliyah, Novita Dwi Afdhillah, Nur Aini Alfianita, Devi Alfira Anggraini Ambar Wadhah Anifah Tiara Kusuma Wardani Anindita Putri Novinda Atika Muhfida Hanum Chairil Anwar Chilmi, Hanum Roudhotul Choiri, Efendi Choiriyyah, Rif’atul Dewi Sri Rahayu, Dewi Sri Diana Sharfina Dinda Rahma Yanuari Efendi Choiri Fahktur Rokhmah, Ainur Failany, M. Afif Failany, Muhammad Afif Ferdiana Prameswari Firda Yusnafa Rohmah Firdaus, Dewi Anisa Fitria , Aida Fitriana, Riezca Nur Gunawan, Zahra Gunawan, Zulfaa Haliza, Sabrina Ainur Hanum, Atika Muhfida Hanum, Fadia Agustina Harianto, Widia Eka Hariyanto, Widia Eka Kafidin Muzakki Lailatur Rohmah Laiya, Ifta Takhul Lestari, Dewi Arum M. Afif Failany Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Syahrul Mubarok Multazam, Istiqomah Maulida Nafis, M. Azie Azizman Nourma Yunita Novita Dwi Adeliyah Nurrahma, Ilfi Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Reni Yusnita Riezca Nur Fitriana Rohmah, Firda Yusnafa Salsabila, Sayyidah Sharfina, Diana Siti Syarifah Syarif'ah, Siti Nur Tantri Risda Zubaidah Tantri Risda Zubaidah Untung Usada Unusida, Alifia Sabina Parahita Wardani, Anifah Tiara Kusuma Widia Eka Hariyanto Wulandari, Lucia Putri Zubaidah, Tantri Risda