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<![CDATA[IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP ]]>
<![CDATA[Yulianti, Ika]]>;
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Miftakhul Huda, Anam]]>;
<![CDATA[Elvianita, Diana]]>
<![CDATA[ eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Darul 'Ulum Jombang ]]>
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DOI: 10.32492/eba.v4i2.613
<![CDATA[This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method]]>
<![CDATA[Peningkatan Kapasitas Sumber Daya Manusia (SDM) Keanggotaan BPD dan Anggota BUM Desa Purworejo Kecamatan Sanankulon Tahun 2020 ]]>
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Wahyudi, Arif]]>;
<![CDATA[Khoirianto, Redy]]>
<![CDATA[ Kontibusi: Jurnal Kontribusi Kepada Masyarakat Vol 1 No 1 (2021): Science Contribution to Society Journal ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/scs.v1i1.1781
<![CDATA[Tujuan diadakan pelatihan ini bertujuan untuk meningkatkan kapasitas sumber daya manusia (SDM) keanggotaan BPD dan Anggota Bum Desa sehingga mampu meningkatkan kinerja organisasi. Metode yang digunakan dalam kegiata pengamdian masyarakat ini yaitu: metode ceramah, tanya jawab dan diskusi. Hasil dari kegiatan pengabdian masyarakat ini adalah kegiatan berjalan dengan lancar, peserta sangat antusias dalam mengikuti kegiatan pelatihan mulai awal hingga akhir.]]>
<![CDATA[Sistem Akuntansi Persediaan Bahan Habis Pakai Pada Kantor Palang Merah Indonesia (PMI) Kota Blitar ]]>
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Indarriyanti, Henni]]>;
<![CDATA[Wahyudi, Arif]]>;
<![CDATA[Mudjiasih, Mudjiasih]]>
<![CDATA[ JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.32503/akuntansi.v5i1.5297
<![CDATA[Palang Merah Indonesia yaitu suatu organisasi sektor publik yang mempunyai fungsi memberikan pelayanan transfusi darah yang aman dan berkualitas baik. Untuk mendapatkan darah yang berkualitas baik, dibutuhkan pengelolaan persediaan bahan habis pakai yang baik. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi persediaan bahan habis pakai pada Kantor Palang Merah Indonesia Kota Blitar. Adapun sampel yang digunakan adalah petugas pada bidang logistik. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif. Dimana data diperoleh dengan cara observasi langsung, wawancara, dan dokumentasi. Analisis dari data tersebut meliputi proses pengelolaan, pengadaan dan proses pendistribusian bahan habis pakai. Hasil analisis menunjukkan bahwa sistem informasi akuntansi persediaan bahan habis pakai pada Kantor Palang Merah Indonesia Kota Blitar sudah berjalan sesuai prosedur atau kebijakan yang diterapkan, walaupun masih ada beberapa fungsi terkait yang tidak dijalankan menyebabkan adanya ketidaksesuian stok fisik dengan kartu stok stelling yang ada pada gudang. Hal ini dikarenakan adanya rangkap tugas bagian logistik. Dan juga ada sedikit kelemahan dalam dokumen pencatatan. Disarankan untuk dibentuk team perhitungan fisik, agar tidak terjadi kecurangan atau meminimalisir ketidaksesuain stok fisik yang ada.]]>
<![CDATA[Metode Pencatatan Persediaan Barang Dagang (Studi Kasus Pada Umkm Oleh-oleh Sharla Blitar) ]]>
<![CDATA[Wahyudi, Arif]]>;
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Fina Armila, Aldicha]]>
<![CDATA[ AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 16 No 1 (2024): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi ]]>
Publisher : <![CDATA[Universitas Islam Balitar ]]>
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DOI: 10.35457/akuntabilitas.v16i1.3878
<![CDATA[Penelitian ini bertujuan untuk mengetahui metode dalam pencatatan persediaan barang pada oleh-oleh Sharla. Sehingga dengan metode yang sesui akan memperoleh metode pencatatan yang sesaui dengan sistem akuntansi dan mudah dipahami. Metode pencatatan yang mudah dipahami akan memudahkan dalam proses pencatatan barang masuk dan barang keluar yang ada pada oleh-oleh sharla. Metode penelitian menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Dimana penelitian ini menganalisis data-data, cara-cara, sikap dan fenomena-fenomena yang didapatkan dari objek yang diteliti yaitu pada toko oleh-oleh sharla dan pengumpulan data dilaukan dengan observasi serta wawancara sehingga data yang didapatkan berupa data primer. Hasil dari penelitian ini yaitu metode pencatatan pada oleh-oleh sharla menggunakan metode periodik dan dilakukan secara manual. Pencatatan dan penghitungan fisik dilakukan setiap satu minggu sekali. Dengan banyaknya jenis dan jumlah barang dagangan membutuhkan waktu yang lama serta mengakibatkan kesalahan pencatatan serta penghitungan sehingga jumlah persediaan yang ada kurang akurat.]]>
<![CDATA[Analisis Penerapan Akuntansi Lingkungan Sesuai Standar Global Reporting Initiative (Studi Kasus Pada Pabrik Gula Ud Karya Manis Desa Karangsono, Tulungagung) ]]>
<![CDATA[Wahyudi, DeaOkta Wirayuda]]>;
<![CDATA[Masrunik, Endah]]>
<![CDATA[ Kompetensi (Competence : Journal of Management Studies) Vol 18, No 2 (2024): Oktober ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/kompetensi.v18i2.27711
<![CDATA[Lingkungan merupakan suatu media yang sangat penting bagi mahkluk hidup, apabila lingkungan tercemar mahkluk hidup disekitarnya juga akan merasakan dampak terutama di lingkungan pabrik yang memang menghasilkan banyak limbah. Pabrik harus memperhatikan lingkungan sekitar dengan menerapkan akuntansi lingkungan di dalamnya. Tujuan dari penelitian ini yaitu ingin mengetahui penerapan akuntansi lingkungan yang dilakukan oleh pabrik gula UD Karya Manis Desa Karangsono dalam pelaporan biaya yang dikeluarkan untuk mengolah limbah pabrik supaya tidak mencemari lingkungan dan sudah memenuhi standar GRI sebagai bentuk pertanggungjawaban terhadap lingkungan sosial atau belum. Metode yang digunakan adalah kualitatif dengan melakukan wawancara ke tempat penelitian dan melakukan observasi langsung terkait pengelolaan limbah. Penulis juga melakukan analisis mengenai laporan keuangan tahunan tentang pemisahan biaya produksi dan biaya lingkungan. Hasil dari penelitian ini menunjukkan pentingnya akuntansi lingkungan yang memerlukan penanganan biaya khusus untuk menindaklanjuti kepedulian terhadap lingkungan sekitar. Pada UD Karya Manis sudah menerapkan akuntansi lingkungan dengan cara mengolah limbah supaya tidak mencemari lingkungan sekitar dan memiliki nilai jual, akan tetapi untuk biaya – biaya lingkungan dalam pelaporan masih belum terpisah dengan laporan tahunan.]]>
<![CDATA[Pendampingan Pembentukan Kader Hulu Sampah Di Desa Minggirsari Kabupaten Blitar ]]>
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Andriawan, Aris Heri]]>;
<![CDATA[Jatmiko, Dheny]]>;
<![CDATA[Khomariah, Nuril Esti]]>
<![CDATA[ Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas) ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
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DOI: 10.54209/jumas.v4i01.171
<![CDATA[The aim of implementing this community service is to form upstream waste cadres in Minggirsari Village, so that existing waste can be managed well and the community has motivation in managing their household waste. The implementation method for this activity is carried out by holding socialization about the upstream waste cadres of Minggirsari Village, which is then provided with ongoing assistance so that the upstream waste can work according to its function and is able to increase the number of waste bank members. The result of this activity is the formation of upstream waste cadres in Minggirsari, household waste is well managed, this is proven by the increasing number of waste bank members and the increasingly active existing waste banks. Apart from that, with the assistance provided by the upstream waste cadres, they are increasingly active in holding socialization or education on the importance of sorting waste and realizing several blessing sacks of waste in]]>
<![CDATA[ANALISIS KINERJA KARYAWAN BERDASARKAN PERATURAN BUPATI NO. 115 TAHUN 2022 : (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) ]]>
<![CDATA[Arrofi', Mohamad]]>;
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Masrunik, Endah]]>
<![CDATA[ JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Tulungagung ]]>
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DOI: 10.36563/jamanta_unita.v4i2.1205
<![CDATA[The purpose of this research is to find out how the performance at the Blitar Regency Disperindag, especially in the Industrial Sector, is in accordance with Regent Regulation No. 115 of 2022 or not as expected. This research uses qualitative research methods with a case study approach which emphasizes understanding the problem and is based on specific real-world circumstances and also describes the data as it is and provides instructions on how to collect the shortcomings of the object of examination qualitatively, to analyse the data. Case study is one of several qualitative research methods used in this investigation. One of the data collection methods is the documentation, interview, and observation approach at the Blitar District Disperindag. The results showed that because the Blitar District Disperindag Office, especially the Industry Division, consistently responded that the Regent Regulation that had been made was used as a guideline in achieving performance, the research author concluded that employee performance was good. Regent Regulation No. 115 of 2022 provides guidelines for the performance of the Blitar Regency Disperindag in the Industry Sector to be able to comply with all existing regulations so that the performance carried out will be planned in accordance with what is expected.]]>
<![CDATA[ANALISIS KINERJA KARYAWAN BERDASARKAN PERATURAN BUPATI NO. 115 TAHUN 2022 : (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) ]]>
<![CDATA[Arrofi', Mohamad]]>;
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Masrunik, Endah]]>
<![CDATA[ JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Tulungagung ]]>
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DOI: 10.36563/jamanta_unita.v4i2.1205
<![CDATA[The purpose of this research is to find out how the performance at the Blitar Regency Disperindag, especially in the Industrial Sector, is in accordance with Regent Regulation No. 115 of 2022 or not as expected. This research uses qualitative research methods with a case study approach which emphasizes understanding the problem and is based on specific real-world circumstances and also describes the data as it is and provides instructions on how to collect the shortcomings of the object of examination qualitatively, to analyse the data. Case study is one of several qualitative research methods used in this investigation. One of the data collection methods is the documentation, interview, and observation approach at the Blitar District Disperindag. The results showed that because the Blitar District Disperindag Office, especially the Industry Division, consistently responded that the Regent Regulation that had been made was used as a guideline in achieving performance, the research author concluded that employee performance was good. Regent Regulation No. 115 of 2022 provides guidelines for the performance of the Blitar Regency Disperindag in the Industry Sector to be able to comply with all existing regulations so that the performance carried out will be planned in accordance with what is expected.]]>
<![CDATA[Analysis of the Management of Village-Owned Enterprises (BUMDESA) Karya Bakti to Improve Good Corporate Governance (GCG) in Pojok Village, Garum District, Blitar Regency ]]>
<![CDATA[Septiawan, Bambang]]>;
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Sholikah, Siti Maratus]]>
<![CDATA[ Indonesian Journal of Entrepreneurship and Startups Vol. 1 No. 1 (2023): January 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijes.v1i1.2514
<![CDATA[This study aims to find out how the Karya Bakti village-owned enterprise (BUMDesa) manages in improving village good corporate governance in Pojok Village, Garum District, Blitar Regency.The method used in this study is a qualitative method. Data collection techniques with observation, interviews and documentation. The data analysis technique used is data collection, data convention, data presentation, drawing conclusions/verification.The results of this study indicate that the management of Village-Owned Enterprises in Pojok Village, Garum District, Blitar Regency, has been running according to procedures and following government regulations and has implemented aspects of management strategy, as well as in managing Village-Owned Enterprises (BUMDesa) Karya Bakti Pojok Village inseparable from community cooperation]]>
<![CDATA[Household Financial Planning in Achieving a Balanced Budget ]]>
<![CDATA[Masrunik, Endah]]>;
<![CDATA[Suprianto, Suprianto]]>;
<![CDATA[Indariyanti, Henni]]>;
<![CDATA[Wahyudi, Arif]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v7i1.476
<![CDATA[Financial planning is like a map that determines the direction of family finances. The unmet needs of a family are often not due to a small income but due to expenses that are often uncontrollable. This research aims to find out the application of household financial planning to achieve the principle of a balanced budget. This research uses a qualitative method with a case study approach. The data collection was done by observation, direct interview, and documentation. The location of this research is the informant's residence within the scope of Sananwetan Subdistrict, Blitar City. The results of this study show that housewives plan their finances every month. The planning done is based on the previous month's records. The decision-making practices carried out by housewives to determine financial allocations are not necessarily decided by themselves, but they involve their husbands and other family members to deliberate to produce the best solution. To achieve budget balance, awareness is needed to prioritize primary needs and pay attention to lifestyle. These results implied that families can pay more attention to health insurance and investment aspects so that expenses become equivalent to income or a balanced budget. Therefore, this research not only enriches literature related to household financial management but also opens up new insights for financial practitioners and family consultants in developing more comprehensive financial literacy programs so that they can sustainably improve household financial welfare.]]>
