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All Journal Jurnal of Applied Business and Banking (JABB) Journal of Community Services and Engagement: Voice of Community (VOC)
Widyati, Feny Dwi
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ANALISIS PENETAPAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK GUNA MENGOPTIMALISASI PENDAPATAN USAHA KULINER MALAYSIA Widyati, Feny Dwi; Indira, Irma; Kartikasari, Evi Dwi; Salukh, Agustinus
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27399

Abstract

Pelaku usaha menyimpan berbagai masalah karena keterbatasan sumber daya, beberapa diantaranya adalah keterbatasan akuntansi, manajerial, finansial, serta sumber daya manusia. Ketidaktahuan dalam praktik akuntansi biaya akan menimbulkan permasalahan diantara adalah kesalahan dalam menentukan harga jual produk dan harga pokok produksi, sehingga pelaku usaha menjual produk dengan harga yang relatif tinggi atau rendah, sehingga kurang memaksimalkan keuntungan bahkan dapat menimbulkan kerugian. Tujuan dijalankannya riset berikut ialah guna memahami perhitungan yang dilakukan pada penetapan harga jual produk dan harga pokok produksi guna mengoptimalisasi pendapatan pada usaha kuliner yaitu Restoran Ayam Penyet Sedap, Malaysia. Metode yang dipakai ialah deskriptif kualitatif dengan menganalisis sumber data berupa hasil wawancara, dokumentasi dan pengamatan. Hasil pada riset berikut yakni penetapan harga jual produk dan harga pokok produksi masih belum efektif. Hal ini terjadi karena beberapa biaya masih belum dimasukkan dalam komponen biaya, kenaikan harga bahan baku yang tidak dapat diprediksi juga menimbulkan penghasilan yang diterima tidak optimal.
Formation of Regional and National Song Choirs as a Means of Strengthening National Identity for Students of Sanggar Guidance Permai, Pinang Malaysia Setianingsih, Rofiqoh; Hanifah, Zulfa Izzah; Widyati, Feny Dwi; Wardani, Greshela Ayudya; Handayani , Lina
Journal of Community Services and Engagement: Voice of Community (VOC) Vol. 4 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/voc.v4i1.5418

Abstract

This research aims to introduce the cultural values ​​and traditions of the Indonesian nation and to increase the creativity and artistic talent of SB Permai Pinang children.This research uses action research methods which are collaborative and participatory in nature. Data collection techniques are carried out through observation and documentation. The data obtained was analyzed using qualitative analysis techniques. Data analysis was carried out descriptively to describe the process of forming regional and national song choirs, as well as their impact on strengthening the national identity of the students of Sanggar Guidance Permai Pinang. The results of this research were foundThe problem that can be concluded is first, students' lack of interest in national mandatory songs and regional songs. Second, there is a lack of material related to national culture. The results of observations showed that all the children there knew the song Indonesia Raya. 50% of the 44 SB students memorized the song lyrics, 40% forgot some of the lyrics and the other 10% did not memorize them. The main conclusion of this research is the need for concrete measures to strengthen national identity, especially among immigrant children. The formation of regional and national song choirs is an effective way to overcome the challenges of globalization and maintain Indonesia's cultural diversity.
Co-Authors Handayani , Lina Hanifah, Zulfa Izzah Indira, Irma Kartikasari, Evi Dwi Salukh, Agustinus Setianingsih, Rofiqoh Wardani, Greshela Ayudya