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All Journal Enrichment : Journal of Management INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Economic Entrepreneurship and Business Management
Efendi, A. Irfan
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Economics, Econometrics & Finance

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The impact of the existence of green open space on the existence of msmes in supporting the concept of green economy. Phenomenological Study of City Park of Tolitoli Regency Nur, Jabal; Ijma, Ijma; Efendi, A. Irfan; Yanto, Edi
Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i5.2105

Abstract

The green economy in Indonesia is one of the strategies and solutions in an effort to realize sustainable development. In this case, Green Open Space in the form of a City Park has an important role to make it happen. The existence of MSMEs food and beverage stalls in Tolitoli City Park is one of the social phenomena that needs to be studied related to the growth of the green economy in Tolitoli Regency. The results of the qualitative descriptive analysis found that a total of 15 MSME units felt benefited by the existence of Tolitoli City Park as a place to carry out economic activities. Environmental education is also obtained in the form of a statement of willingness to manage the environment through the ownership of the Environmental Management Statement Letter document
Analisis model perhitungan biaya pendidikan mahasiswa berbasis activity based costing Efendi, A. Irfan; Tato, Mudatsir S.; Saputra, Andhy; Septiani, Andini
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2947

Abstract

Penelitian ini bertujuan untuk mengetahui besaran tarif Sumbangan Pembinaan Pendidikan (SPP) berdasarkan metode Activity Based Costing pada STIE Mujahidin Tolitoli. Penelitian ini menggunakan studi deskriptif. Data dikumpulkan melalui observasi, wawancara, serta dokumentasi secara langsung di kampus STIE Mujahidin Tolitoli terkait dengan penelitian. Data yang diperoleh kemudian dianalisis berdasarkan metode Activity Based Costing yang diawali dengan mengidentifikasi aktivitas oprasional yang terjadi didalam area cakupan objek penelitian, identifikasi Cost Driver, mengidentifikasi Direct Cost dan Overhead Cost, mengitung total Cost, kemudian menentukan tarif SPP permahasiswa (Unit Cost). Hasil penelitian memperoleh tarif SPP permahasiswa di STIE Mujahidin Tolitoli pada tahun 2021 berdasarkan ABC yaitu sebesar Rp. 2.648.588. Jika dibandingkan dengan perhitungan SPP kampus pada tahun 2021 sebesar Rp.1.250.000/semester, maka terdapat selisih antara perhitungan SPP kampus dan pehitungan jika menggunakan metode Activity Based Costing yaitu sebesar Rp. 1.398.588. Hasil penelitian ini diharapkan bisa menjadi masukan kepada pihak kampus dalam penentuan tarif SPP mahasiswa
Optimizing MSME Profits through Determining the Cost of Production with the Full Costing Method at CV Rijiki Tolitoli Regency Rahayu, Riska; Yanto, Edi; Efendi, A. Irfan; Maskur, Maskur
International Journal of Economic Entrepreneurship and Business Management Vol 2, No 1 (2025): International Journal of Economic Entrepreneurship and Business Management
Publisher : STIE Mujahidin Tolitoli Development Economics Study Program

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Abstract

This study aims to determine the determination of the cost of production in determining the selling price using the full costing method on CV.Rijiki Advertising as one of the MSMEs in Tolitoli Regency, This type of research is quantitative descriptive. The location of the research was carried out on CV. Rijiki Advertising which is located on Jl.Rajawali, Tuweley Village, Tolitoli Regency. Data collection was carried out using observation, interview and documentation methods with the analysis method used was the full costing method to determine the cost of production and selling price. The results of the research using the full costing method can produce a more accurate cost of production and selling price because it takes into account all production costs, then it can be known that the calculation of the cost of production of billboards in 2021 is Rp.174,342 with a selling price of Rp.290,000 by following the percentage of profit that follows the market price of 64.5%, in 2022 of Rp174,844 with a selling price of Rp.284,000 by following the percentage of profit that drops to 62.5%, in 2023 amounting to IDR 174,429 with a selling price of IDR 289,000 by following the percentage of profit according to the market price increased to 65.5%.
Co-Authors Andhy Saputra Edi Yanto Edi Yanto, Edi Ijma, Ijma Jabal Nur Maskur Maskur Riska Rahayu Septiani, Andini Tato, Mudatsir S.