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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Amru Usman
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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RETAIL SALES INDEX, PRICE EXPECTATION INDEX AND SALES EXPECTATION INDEX IN LHOKSEUMAWE CITY Rahmaniar; Amru Usman; Rusydi; M. Subhan; T. Edyansyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i1.1077

Abstract

The objective of this research is to support Bank Indonesia (BI) in updating the Retail Sales Survey (SPE) data, which is a routine monthly survey conducted by Bank Indonesia as a prompt indicator of household consumption (consumption spending). The method used in this study is the community empowerment method, based on commodity coverage, since 2012 SPE grouping has been carried out through the Indonesian Business Field Standard Classification (KBLI) approach, namely spare parts & accessories, food, beverages & tobacco, motor vehicle fuel, equipment information & communication, other household goods, cultural & recreational goods and Other Goods. Sampling was carried out purposively by considering the respondent's criteria,
TRAINING ON CALCULATION COST OF PRODUCTION FOR NUT PEAK MSMES IN LHOKSEUMAWE CITY Rico Nur Ilham; Irada Sinta; Amru Usman; Em Yusuf Iis; Rusydi Abubakar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1387

Abstract

One of the fundamental problems faced by MSME players is a lack of ability in accounting, including calculating the cost of goods manufactured correctly. This phenomenon shows that there are still many MSME actors who have not been able to obtain optimal profits because of their inability to calculate the cost of production correctly. Calculating the cost of production is very important considering that the benefit of information on the cost of production is to determine the selling price of the product. Errors in calculating the cost of production will cause errors in determining the selling price of the product. Ibu Yati's Peanut Rempeyek MSME is one of the MSMEs engaged in the production and sale of various wet cakes and pastries. The results of the service team's initial communication with Mrs. Yati's Peanut Rempeyek showed that this business had never calculated the cost of production for the products it produced because the owner did not have an understanding of the importance of calculating the cost of production. Under these conditions, it is difficult for MSMEs to develop and set selling prices that compete in the market with other products so that maximum profits can be obtained. Based on the problems faced by Ibu Yati's Rempeyek Nut SMEs, the main solution that can be provided to overcome the problems faced by Ibu Yati's Rempeyek Nut SMEs is the application of the calculation of the cost of production for the products they produce which includes identifying production costs and calculating the cost of production. The output resulting from this solution for Mrs. Yati's peanut brittle UMKM is the availability of basic production cost calculations for each type of product produced by Mrs. Yati's peanut brittle UMKM.
ANALYSIS OF THE APPLICATION OF GREEN ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PT UNILEVER INDONESIA TBK Amru Usman; Rina Iklima; Utia Rahmi; Safriana; Herlina BR Sihotang
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 1 (2023): April (April-June)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i1.1113

Abstract

This research was written with the aim of analyzing the application of Green Accounting at PT Unilever Indonesia Tbk. The background of this writing is because the writer wants to analyze Green Accounting at PT Unilever Indonesia Tbk. The method used in this research is a qualitative research method, the data source used in this research is secondary data. Secondary data is a source of data obtained by researchers indirectly through intermediary media obtained and recorded by other parties. The results of this study indicate that PT Unilever Indonesia Tbk has implemented Green Accounting very well. The costs incurred by PT Unilever Indonesia Tbk in implementing Green Accounting in 2019 – 2021 amount to IDR 284,842,399,000. In implementing Green Accounting, PT Unilever Indonesia Tbk only focuses on 4 aspects namely; Economic Aspect, Environmental Aspect, Social Aspect, Health Aspect.
Co-Authors Ade Ratna Dewi Alya Azhara Annisa Karim Sinaga Authar ND, Muhammad EM Yusuf Iis Fuadi Herlina BR Sihotang Irada Sinta Irhamah Khairil Anwar M. Subhan Melisa Muhammad Multazam Muttaqien Nur Faliza Putri Sri Delviani Rafsanjani Rafsanjani, Rafsanjani Rahmaniar Rico Nur Ilham Rina Iklima Rusydi Rusydi Abubakar Safani, Cut Safriana Salsabila Salsabila, Raisa T. Edyansyah, T. Edyansyah Tarmizi Abbas Utia Rahmi Wahyuddin Yulis , Sara Yunina Yusrina Lubis, Farica