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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Manajemen Dan Akuntansi Medan Cahaya Pengabdian
Umar, Desyani
Sekolah Tinggi Ilmu Ekonomi KBP
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Perhitungan HPP Secara Praktis dan Akurat dengan Excel: Solusi Bagi Pengusaha Dapur Tahu Rivandi, Muhammad; Ananda, Febryandhie; Meirina, Elsa; Umar, Desyani; Putra, Gerry Hamdani
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i2.588

Abstract

Calculating the Cost of Goods Production (COGS) is an important aspect in managing a business, especially for entrepreneurs in the culinary sector, such as tofu kitchen entrepreneurs. Accurate and practical COGS will determine success in determining selling prices and maximizing profits. In this dedication, practical and accurate HPP calculation solutions using Microsoft Excel are discussed. Using Excel as a tool allows entrepreneurs to manage data on raw materials, labor costs and overhead costs in a more structured manner. By applying customized formulas and Excel features, kitchen entrepreneurs can calculate COGS quickly, minimize calculation errors, and produce transparent reports. The implementation method is by providing presentation material to Tofu Factory employees. This solution is expected to provide time efficiency and increase profitability for tofu kitchen entrepreneurs in facing the challenges of market competition. The results obtained provide useful knowledge for tofu factory owners and employees who can understand the application of using Excel in determining HPP practically and simply.
Intellectual Capital Disclosure and Corporate Governance Terhadap Biaya Ekuitas dengan Pendekatan Model Ohlson Rivandi, Muhammad; Susanti, Rini; marlina, Marlina; Umar, Desyani
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6041

Abstract

Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach..
Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center in Padang City Ananda, Febryandhie; Meirina, Elsa; Hamdani Putra, Gerry; Rivandi, Muhammad; Umar, Desyani
Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i2.112

Abstract

The purpose of this activity is so that MSME actors can prepare business proposals and be able to analyze financial statements so that MSMEs are realized as efficient, healthy and high-growth businesses, able to become the people's economic strength and make a great contribution to national economic development. The activity began with observation and correspondence through WA to find out the needs of Micro, Small and Medium Enterprises (MSMEs) Then it was carried out by delivering material related to Improving the Quality of Financial Reports Using the Zahir Application. Community Empowerment Activities for MSMEs Through Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center were carried out in accordance with what was expected. This can be seen from the positive response of MSME actors. It is hoped that in the future similar training and mentoring activities can be held again in order to improve the knowledge and skills of MSME actors in compiling financial statements and analyzing financial statements in order to access capital in banking institutions and other financial institutions
Co-Authors Ananda, Febryandhie Hamdani Putra, Gerry Marlina Marlina Meirina, Elsa Putra, Gerry Hamdani Rini Susanti Rivandi, Muhammad