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All Journal Jurnal Teknologi dan Manajemen Sistem Industri Ekliptika: Jurnal Inovasi Teknologi Berkelanjutan
Khofidatus Soliha
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering

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Pengaruh Sosial Media Terhadap Berwirausaha Dikalangan Remaja Kabupaten Pasuruan: Maulidatul Masudha, Risma Rossidha, Khofidatus Soliha, Enik Sulistyowati Maulidatul, Masudha; Khofidatus Soliha; Risma, Rossidha; Enik, Sulistyowati
Jurnal Teknologi dan Manajemen Sistem Industri Vol. 3 No. 1 (2024): Jurnal Teknologi dan Manajemen Sistem Industri - MARET
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jtmsi.v3i1.852

Abstract

In the digital age, social media is predominantly used by various groups, especially teenagers, mainly for entertainment and social connections. However, if viewed from a positive perspective, social media can also serve as a platform to create job opportunities for individuals. This study aims to examine whether social media influences the entrepreneurial interest of teenagers in Pasuruan district. A quantitative approach was employed, with data collected through questionnaires distributed to over 100 teenage respondents in the district. The study used correlation and significance analysis techniques. The findings indicate that social media (variable X) has a strong impact on teenagers' entrepreneurial interest (variable Y) in Pasuruan district. The results reveal a significant relationship, with a correlation value of 0.725 and a coefficient of determination of 0.525, meaning 52.5% of the variation in entrepreneurial interest can be explained by social media.
AKURASI HARGA POKOK PRODUKSI BERBASIS ACTIVITY-BASED COSTING SEBAGAI UPAYA EFISIENSI OPERASIONAL PADA UMKM TAPE BONDOWOSO Enik, Enik Sulistyowati; Nur Hamidah; Iis Riyana; Khofidatus Soliha; M. Sholehuddin
Ekliptika : Jurnal Inovasi Teknologi Berkelanjutan Vol. 5 No. 2 (2024): Terbitan Januari 2024
Publisher : Universitas Nahdlatul Ulama Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/ekliptika.v5i2.577

Abstract

This study aims to analyze the management of production costs in Bondowoso Tape MSMEs using the Activity-Based Costing (ABC) method as an effort to improve the accuracy of the calculation of Cost of Production (CoP), Cost of Goods Sold (CoGS), and Break-Even Point (BEP). The researcher collected data through interviews, observations, and documentation of financial statements which were then analyzed using a qualitative descriptive approach. The results show that the ABC method provides a more accurate cost allocation compared to the traditional method with details of the HPP of Mika Tape products of Rp. 5,147.39 per unit, while Small Tape is Rp. 3,601.93 per unit. BEP was achieved for Mika Tape at 19,821 units and for Small Tape at 3,944 units, while the profit and loss report indicated a net profit of Rp. 34,960,318.38 for Mika Tape and Rp. 70,672,831.34 for Small Tape, so it can be concluded that the research using the ABC method is able improve cost efficiency and provide a basis for strategic decision-making for Tape Bondowoso MSMEs.. Keywords: Activity-Based Costing, Cost Of Production, Break-Even Point, MSMEs.
Co-Authors Enik, Enik Sulistyowati iis Riyana M. Sholehuddin Maulidatul, Masudha NUR HAMIDAH Risma, Rossidha