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Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
Pengaruh E-commerce dan SIA Terhadap Efektivitas Kinerja Keuangan Pada UMKM di Kecamatan Candi Sidoarjo Hanum, Atika Muhfida; Muzakki, Kafidin; Wicaksono, Achmad; Fahriani, Dian
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14801

Abstract

UMKM berperan penting dalam perekonomian dan pemanfaatan e-commerceserta sistem informasi akuntansi diharapkan dapat meningkatkan kinerja keuangannya. Namun, penelitian mengenai pengaruh kedua faktor ini, khususnya pada UMKM di kecamatan candi sidoarjo masih terbatas. Tujuan dari penelitian ini adalah untuk menguji bagaimana sistem informasi akuntansi dan e-commerce mempengaruhi kinerja keuangan UMKM di Kecamatan Candi Sidoarjo. Desain deskriptif dan pendekatan kuantitatif diterapkan pada 66 UMKM. Kuesioner digunakan untuk mengumpulkan data, dan SPSS 27 digunakan untuk analisis. Temuan penelitian menunjukkan bahwa e-commerce berdampak signifikan dan positif terhadap kinerja keuangan UMKM. Di sisi lain, dampak sistem informasi akuntansi bersifat positif tetapi dapat diabaikan. Hal ini menyoroti pentingnya e-commerce dalam meningkatkan kinerja keuangan UMKM di daerah tersebut dan perlunya penelitian lebih lanjut tentang seberapa baik sistem informasi akuntansi bekerja di UMKM.Kata Kunci : E-commerce, Sistem Informasi Akuntansi, Efektivitas Kinerja Keuangan, UMKM.
Analysis ratio finance in sector BUMN companies construction listed on BEI Alfianita, Devi; Fahriani, Dian
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1674

Abstract

Financial ratio analysis is a method for quickly finding out the financial performance of a company, this also applies to construction companies. Financial ratio analysis that is of the used to assess a company’s financial performance is liquidity ratio analysis, solvency ratio analysis and profitability ratio analysis. Bursa Efek Indonesia noted that there were 23 construction companies there were 23 construction companies that had joined, among the 23 companies there were 4 state-owned companies, namely PT Waskita Karya, Tbk., PT Wijaya Karya, Tbk., PT Pembangunan Perumahan, Tbk., and PT Adhi Karya, Tbk. Thid research uses state-owned companies in the construction sector as research samples. The research method used is a qualitative method through descriptive analysis and in-depth observation. Tha aim of this research is to determine the financial performance of 4 state-owned companies in the construction sector so that companies with the best financial performance can be found. Based on results from study ratio finance in 2020-2022 which uses calculation ratio liquidity, ratio solvency and ratios profitability show that performance finance company experience fluctuation
Analisis Penggunaan E-Commerce terhadap Peningkatan Pendapatan UMKM Pengrajin Tas Laiya, Ifta Takhul; Fahriani, Dian
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2256

Abstract

This study aims to determine the effect of e-commerce utilization on increasing revenue in MSMEs, using a case study of Mr. Tohirin's bag-making business in Pesawahan, Porong. The research focuses on how the use of digital platforms such as Shopee, TikTok Shop, and Lazada can support marketing, sales, and business growth in the digital era. This study uses a descriptive qualitative method with data collection techniques through in-depth interviews with business owners. Data are analyzed thematically to explore the benefits, obstacles, and impacts of e-commerce use on business development. The results show that e-commerce use contributes significantly to increasing MSME revenue. Perceived benefits include expanding market reach, ease of transactions, promotional effectiveness, and operational cost efficiency. However, the study also found obstacles such as limited digital literacy, the risk of fraud in online transactions, and high levels of price competition on digital platforms.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan e-commerce terhadap peningkatan pendapatan pada UMKM, dengan studi kasus pada usaha pengrajin tas milik Bapak Tohirin di Pesawahan, Porong. Fokus penelitian diarahkan pada bagaimana penggunaan platform digital seperti Shopee, TikTok Shop, dan Lazada dapat mendukung pemasaran, penjualan, serta pertumbuhan usaha di era digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam terhadap pemilik usaha. Data dianalisis secara tematik untuk menggali manfaat, kendala, serta dampak penggunaan e-commerce terhadap perkembangan usaha. Hasil penelitian menunjukkan bahwa penggunaan e-commerce memberikan kontribusi signifikan terhadap peningkatan pendapatan UMKM. Manfaat yang dirasakan meliputi perluasan jangkauan pasar, kemudahan transaksi, efektivitas promosi, serta efisiensi biaya operasional. Namun, penelitian juga menemukan adanya kendala seperti keterbatasan literasi digital, risiko penipuan dalam transaksi online, serta tingginya tingkat persaingan harga di platform digital.
Penerapan Teknologi Digital dalam Mendukung Transparansi Keuangan Pemerintah Failany, Muhammad Afif; Fahriani, Dian
Praktek Kerja Lapang Akuntansi Vol 1 No 1 (2024): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/8askzk55

Abstract

Penerapan teknologi digital menjadi krusial dalam mendukung transparansi keuangan pemerintah, terutama sebagai bagian dari good governance. Penelitian ini bertujuan untuk menjelaskan penerapan teknologi digital dalam pengelolaan keuangan di Kantor DPRD Kabupaten Sidoarjo dan menilai dampaknya terhadap transparansi keuangan. Menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus, data dikumpulkan melalui observasi, wawancara mendalam, dan analisis dokumen. Hasil penelitian menunjukkan bahwa teknologi digital mempercepat integrasi data, mempermudah akses laporan keuangan, dan mendukung pelacakan dana secara real-time. Namun, tantangan teknis dan sumber daya manusia masih menjadi kendala. Penelitian ini berkontribusi dengan memberikan pemahaman mengenai pentingnya infrastruktur teknologi dan pengembangan SDM untuk meningkatkan efektivitas sistem keuangan digital pemerintah. The application of digital technology is crucial in supporting government financial transparency, especially as part of good governance. This study aims to explain the application of digital technology in financial management at the Sidoarjo Regency DPRD Office and assess its impact on financial transparency. Using a qualitative descriptive method with a case study approach, data were collected through observation, in-depth interviews, and document analysis. The results of the study indicate that digital technology accelerates data integration, facilitates access to financial reports, and supports real-time fund tracking. However, technical and human resource challenges are still obstacles. This study contributes by providing an understanding of the importance of technology infrastructure and human resource development to improve the effectiveness of the government's digital financial system.
Penerapan Prosedur Pencatatan Persediaan Melalui Aplikasi Zahir Accounting pada PT Makmur Berkah Amanda Tbk Salsabila, Sayyidah; Fahriani, Dian
Praktek Kerja Lapang Akuntansi Vol 2 No 1 (2025): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/x23asy71

Abstract

Penelitian ini bertujuan untuk menganalisis prosedur pencatatan persediaan menggunakan aplikasi Zahir Accounting pada PT Makmur Berkah Amanda Tbk. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem Zahir Accounting dalam pencatatan persediaan telah dilakukan secara sistematis dengan menggunakan metode FIFO (First In, First Out), yang memastikan ketepatan jumlah dan nilai barang persediaan. Proses pencatatan yang dilakukan secara real time melalui modul persediaan dan penyesuaian stok meningkatkan efisiensi administrasi, mengurangi kesalahan pencatatan, serta memperkuat transparansi pelaporan keuangan. Kebaruan penelitian ini terletak pada analisis mendalam terhadap langkah-langkah operasional pencatatan persediaan berbasis aplikasi yang diterapkan di perusahaan pengembang industri dan properti. This study aims to analyze the inventory recording procedures using the Zahir Accounting application at PT Makmur Berkah Amanda Tbk. The research employs a descriptive qualitative method with data collected through interviews, observations, and documentation. The results indicate that the implementation of Zahir Accounting for inventory recording is carried out systematically using the FIFO (First In, First Out) method to ensure the accuracy of recorded quantities and values. The real-time recording process through the inventory and adjustment modules enhances administrative efficiency, reduces human error, and improves transparency in financial reporting. The novelty of this study lies in its in-depth analysis of operational procedures for application-based inventory recording implemented in an industrial and property development company.
Peran SIKSDA (Sistem Informasi Keuangan Daerah) dalam Mendukung Sistem Informasi Manajemen Pemerintah di Kecamatan Sidoarjo Firdaus, Dewi Anisa; Wicaksono, Achmad; Fahriani, Dian
Praktek Kerja Lapang Akuntansi Vol 2 No 1 (2025): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/2er50q81

Abstract

Penelitian ini bertujuan untuk menganalisis peran SIKSDA dalam mendukung SIM pemerintahan di Kecamatan Sidoarjo. Pendekatan penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan studi dokumentasi terhadap aktivitas administrasi keuangan berbasis sistem digital. Hasil penelitian menunjukkan bahwa penerapan SIKSDA berperan penting dalam meningkatkan efisiensi pencatatan dan pelaporan keuangan daerah melalui sistem yang terintegrasi dan real-time. Sistem ini mampu mengurangi kesalahan administratif, mempercepat proses penyusunan laporan, serta memperkuat transparansi dan akuntabilitas dalam pengelolaan anggaran publik. Meskipun demikian, kendala masih ditemukan pada aspek keterbatasan jaringan internet dan perbedaan kemampuan pengguna dalam mengoperasikan aplikasi secara optimal. Kebaruan penelitian ini terletak pada identifikasi kontribusi SIKSDA sebagai instrumen strategis yang mengintegrasikan sistem informasi keuangan dengan sistem informasi manajemen di tingkat pemerintahan daerah.  This study aims to analyze the role of SIKSDA in supporting the government's MIS (Management Information System) in Sidoarjo District. The research approach used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies of digital-based financial administration activities. The results show that the implementation of SIKSDA plays a significant role in improving the efficiency of regional financial recording and reporting through an integrated and real-time system. This system is able to reduce administrative errors, accelerate the reporting process, and strengthen transparency and accountability in public budget management. However, obstacles are still found such as limited internet networks and differences in user abilities in operating the application optimally. The novelty of this study lies in identifying the contribution of SIKSDA as a strategic instrument that integrates financial information systems with management information systems at the regional government level.
Financial Performance Analysis of The Saving and Loan Cooperative Fahriani, Dian; Zubaidah, Tantri Risda
Journal Knowledge Industrial Engineering (JKIE) Vol 10 No 1 (2023): JKIE (Journal Knowledge Industrial Engineering)
Publisher : Department of Industrial Engineering - Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jkie.v10i1.4125

Abstract

This study aims to determine the financial performance of cooperatives in 2017-2019. The object of this research is the Analysis of the Financial Performance of the Savings and Loan Cooperative using the analysis method of the liquidity ratio, solvency and profitability. The data from this study were obtained from the results of company documents in the form of financial statements of the Financial Performance Savings and Loan Cooperative. The results of this study indicate that the liquidity ratio is measured using the Cash Ratio, 2017 to 2019 shows that financial performance is classified as in bad condition and Current ratio, in 2017 to 2019 shows that financial performance is in good condition. The solvency ratio measured using Debt to total Equity (DER) in 2017 to 2019 shows that financial performance is classified as in poor condition and Total debt to total asset ratio in 2017 to 2019 shows that financial performance is classified as in poor condition. not good. Profitability ratios measured using Return on Assets, 2017 to 2019 show that financial performance is in poor condition and Return on Equity (ROE) itself during 2017 to 2019 shows financial performance in unfavorable conditions according to 3 aspects of financial ratios for 2017-2019 declared unhealthy.
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.
Strategi Penentuan Harga Pokok Penjualan untuk Meningkatkan Daya Saing UMKM Fahriani, Dian; Zubaidah, Tantri Risda; Wardani, Anifah Tiara Kusuma; Fitriana, Riezca Nur; Mubarok, Muhammad Syahrul; Adeliyah, Novita Dwi
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i1.1195

Abstract

Sekar Mulya merupakan UMKM di Desa Mulyodadi Kecamatan Sidoarjo yang bergerak dibidang makanan dan minuman olahan berbahan utama belimbing wuluh. Produk unggulan yang dihasilkan UMKM ini adalah sari buah. Penelitian ini bertujuan untuk mengeksplorasi strategi penentuan harga pokok penjualan sebagai upaya untuk meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM). Metode yang digunakan dalam studi kasus ini mengidentifikasi faktor-faktor yang mempengaruhi penentuan harga pokok penjualan dan dampaknya terhadap daya saing pasar. Hasil penelitian menunjukkan bahwa UMKM yang menerapkan strategi harga pokok penjualan berbasis analisis biaya produksi, permintaan pasar, dan kompetisi mampu meningkatkan margin laba dengan mempertahankan harga jual yang kompetitif. Penelitian ini berperan penting dalam pengembangan strategi harga pokok penjualan yang efektif. Sekar Mulya is an MSME in Mulyodadi Village, Sidoarjo District, which is engaged in processed food and beverages made from star fruit. The superior product produced by this MSME is fruit juice. This study aims to explore strategies for determining cost of goods sold as an effort to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs). The method used in this case study identifies factors that influence the determination of cost of goods sold and its impact on market competitiveness. The results show that MSMEs that implement a cost of goods sold strategy based on analysis of production costs, market demand, and competition are able to increase profit margins by maintaining competitive selling prices. This research plays an important role in the development of effective cost of goods sold strategies.
Co-Authors Achmad Wicaksono Achmad Wicaksono Achmad Zaki Adeliyah, Novita Dwi Adimas Fairuz Firdaus Afdhillah, Nur Aini Ahilla Nuriyah Ainur Fahktur Rokhmah Ainur Ilfi Aisyah Brillianta Alaik Bittuqoh Alfianita, Devi Alfira Anggraini Ambar Wadhah Anfailul Aulia Anifah Tiara Kusuma Wardani Anindita Putri Novinda Atika Muhfida Hanum Badriyah, Ulul Azmi Bintang Armando Rotama Chabibahtus Sa’diyah Chairil Anwar Chairil Anwar Chilmi, Hanum Roudhotul Choiri, Efendi Choiriyyah, Rif’atul Dewi Sri Rahayu, Dewi Sri Diana Sharfina Dinda Rahma Yanuari Efendi Choiri Erika Damayanti Erlyna Tri Rohmiatun Fadia Agustina Hanum Fahktur Rokhmah, Ainur Failany, M. Afif Failany, Muhammad Afif Ferdiana Prameswari Ferdiana Tri Pramesari Fillah Munadia ‘Aisy 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 Hilmawan, Tanta Igga Oktavia Ilham Putra Arfiansyah Kafidin Muzakki Lailatul Fitriah Lailatur Rohmah Laiya, Ifta Takhul Lestari, Dewi Arum M. Afif Failany M. Zidnal Falach Mariyatul Kiftiyah Melandri Muchamad Hadi Renata Mirza, Raffi Moch. Irfani Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Abdad Rafif Efendi Muhammad Farhan Muhammad Nahari Kurniawan Muhammad Syahrul Mubarok Multazam, Istiqomah Maulida Nafis, M. Azie Azizman Nourma Yunita Novita Aurelya Rahmadhani Novita Dwi Adeliyah Nur Fauziah Aliyatul Himmah Nurrahma, Ilfi Panca Aprilia Rizky Parahita, Alifia Sabina Praciana, Yuvi Arinta Puspa Nurani Azzahrah Putra Pratama Arfiyansya Putra, Restu Frandana Putri Novinda, Anindita Reni Yusnita Riezca Nur Fitriana Rochman Putra Arifin Rofi’atul Isti’anah Rohmah, Firda Yusnafa Sakina Nur Hayat Salsabila, Sayyidah Sharfina, Diana Siti Fatimah Siti Nur Syarif'ah Siti Syarifah Tanta Hilmawan Tantri Risda Zubaidah Tantri Risda Zubaidah Umi Nadifa Maulida Untung Usada Unusida, Alifia Sabina Parahita Uswatun Khabiba Amalia Vivianti Indar Yusnia Wardani, Anifah Tiara Kusuma Whindi Mayrena Widia Eka Hariyanto Wulandari, Lucia Putri Zubaidah, Tantri Risda Zulfaa Gunawan