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All Journal Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Rahmawati, Ningtyas
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM SERBUK JAHE DESA KARANG INDAH, BARITO KUALA Salman, Putriana; Pebriadi, Muhammad Syahid; Rahmawati, Ningtyas; Utami, Nadia Puteri
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1216

Abstract

One of the problems with MSMEs Serbuk Jahe Merah in Karang Indah Village, Barito Kuala District, is the difficulty of calculating the cost of production. The selling price is set based on simple calculations and comparison with competitor prices. The solution to this problem is to provide assistance in calculating the cost of production which will later be used as the basis for determining the selling price. The methods used in this activity are providing material by resource persons, assistance in calculating the cost of production and evaluation in the form of pre-tests and post-tests. Overall, this activity received a positive response from partners. This can be seen from the partners enthusiasm when filling out the worksheet for calculating the cost of production and during questions and answer. From the evaluation results, it is known that partners understanding of the cost of production increased by 41.8%, partners ability to classify production costs increased by 91.5% and partners skills in calculating the cost of production increased by 85%.
Digitalisasi Keuangan UMKM Solusi Modern dan Efisien dengan Zahir Accounting Rahmawati, Ningtyas; Fattah, Tino Kemal; Salman, Putriana; Pebriadi, Muhammad Syahid
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/gd0cc259

Abstract

This research evaluates the implementation of Zahir Accounting as a digital financial management solution for UMKM Nazwa Sasirangan in Banjarmasin. The study aims to enhance operational efficiency and financial accuracy through the use of Zahir Accounting. The research employs a descriptive qualitative method, including data collection from financial records, observation, and structured interviews with key stakeholders. The analysis focuses on the financial performance of UMKM, examining aspects such as total assets, equity, revenue, cost of goods sold, operating expenses, and net income. Results indicate that Zahir Accounting significantly improves the accuracy of financial records and the transparency of financial reporting. The total assets of the UMKM reached Rp 93,163,833, with equity amounting to Rp 84,151,378. Despite recording a net loss of Rp 1,676,000 due to high cost of goods sold and operating expenses, the UMKM maintained a positive net cash flow from operating activities of Rp 14,129,000. The implementation of Zahir Accounting also reduced errors in transaction recording and facilitated more precise financial analysis. This research confirms previous findings that digital financial management tools can enhance the competitiveness and operational efficiency of UMKM. The study concludes that while the UMKM faces challenges in cost management, the adoption of Zahir Accounting provides significant benefits in terms of financial accuracy and strategic decision-making. Recommendations for future improvements include continuous training for staff, periodic evaluation of pricing strategies, and regular audits of operational costs. Overall, digitalization through Zahir Accounting is proven to be an effective modern solution for addressing financial management challenges in UMKM
Co-Authors Fattah, Tino Kemal Pebriadi, Muhammad Syahid Putriana Salman Utami, Nadia Puteri