Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal INCOME: Indonesian Journal of Community Service and Engagement Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Korina, Theovila
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Education Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengenalan Pencatatan Akuntansi Sederhana Usaha Dagang Koliwolon Kuki, Emerensiana Katharina; Korina, Theovila; Desita, Fransiska Natalia; Diaz, Yohana Wanti
INCOME: Indonesian Journal of Community Service and Engagement Vol 3 No 3 (2024)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v3i3.837

Abstract

Perkembangan bisnis yang sangat cepat dan dinamis serta semakin tingginya tingkat persaingan usaha antar kompetitor menuntut para pel aku Usaha Mikro Kecil Menengah (UMKM) harus bergerak cepat mengikuti perkembangan zaman. Selain dari pemasaran, pelaku UMKM juga perlu mempersiapkan sebaik mungkin pengelolaan industri ‘rumah tangga’ demi bertahannya suatu usaha, diantara seperti kesiapan pengelolaan bisnis, pengelolaan keuangan usaha, pengelolaan stok barang sampai padapengelolaan pel ayanan konsumen. Persiapan tersebut, tentu tidak dapat dilakukan dengan sendiri, terlebih tidak seluruh UMKM memahami tentang keseluruhan permasalahan tersebut, sehingga para pelaku UMKM perlu dibantu serta didampingi. Program pengabdian kepada masyarakat yangdiadakan pada usaha dagang koliwolo ini bertujuan untuk mengetahui pengeluaran dan pemasukan dalam UsahaDagang Koliwolon.Pengenalan Akuntansi Sederhana ini di harapkan dapat mendukung usaha dagang koliwolon untuk mengetahui pemasukan dan pengeluaran.Metode yang digunakan dalam PKM ini adalah skills trainingsmengenai pengenalan pencatatan akuntansi sederhana. Hasil yang di peroleh dari kegiatan ini adalah Pengenalan pencatatan akuntansi sederhana usaha dagang koliwolon bisa menerima dengan baik dan menerapkan pada usaha dagang.
Analisis Penerapan Full Costing Dalam Penentuan Harga Pokok Produksi ( HPP) Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus Pada Usaha Jahit Pertiwi Di Pasar Tingkat Maumere) Korina, Theovila; Dince, Maria Nona; Lamawitak, Paulus Libu
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the application of the full costing method in determining the cost of production at Pertiwi Tailoring Bussiness In Pasar Tingkat Maumere. The research employed a descriptive method with a quantitative approach, in which data were collacted through interviews, observations, and documentation. The result showed that the calculation of cost of production carried out so far was still simple because it only included raw material costs and direct labor, without taking into account factory overhead costs, both fixed and variable. This resulted in a selling price determination that often did not reflect the actual production cost. By applying the full costing method, the calculation of the cost of production became more accurate since it included raw materials, direct labor, and all factory overhead costs. The appication of this method provided more complete and accurate cost information, so it could serve as a basis for setting appropriate selling prices, maintaining competitiveness, and ensuring that the business earned fair and sustainable profits.
Pengenalan Pencatatan Akuntansi Sederhana Usaha Dagang Koliwolon Kuki, Emerensiana Katharina; Korina, Theovila; Desita, Fransiska Natalia; Diaz, Yohana Wanti
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.840

Abstract

Very fast and dynamic business developments and the increasing level of business competition between competitors require Micro, Small and Medium Enterprises (MSME) players to move quickly to keep up with the times. Apart from marketing, MSME players also need to prepare as best as possible the management of the 'home' industry for the survival of a business, including readiness for business management, business financial management, stock management of goods up to consumer service management. Of course, these preparations cannot be done alone, especially not all MSMEs understand the whole problem, so MSME actors need to be assisted and accompanied. Community service program held at the Koliwolo trading business with the aim of finding out expenses and income in the Koliwolon Trading Business. This introduction to Simple Accounting is expected to support the Koliwolon trading business to find out income and expenses. The method used in this PKM is skills training regarding the introduction of simple accounting records. The result obtained from this activity is that the introduction of simple accounting records for the koliwolon trading business can be well received and applied to trading businesses.
Co-Authors Desita, Fransiska Natalia Diaz, Yohana Wanti Dince, Maria Nona Kuki, Emerensiana Katharina Lamawitak, Paulus Libu