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All Journal Jurnal Pengabdian Masyarakat Bhinneka Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Ilmiah Manajemen Dan Kewirausahaan
Alamsa Alamsa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Public Health

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Analisis Penetuan Harga Pokok Produksi untuk Menentukan Harga Jual Produk : Studi Kasus pada Akar Coffe Alamsa Alamsa; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.756

Abstract

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.
Pelatihan Akuntansi bagi UMKM Desa Wisata Pulau Sapi Kabupaten Malinau Mappangile, Iqrima Mas; Syahran, Syahran; Alamsa, Alamsa; Andilolo, Olivia Pamilangan; Angreani, Noviyanti
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.318

Abstract

Desa Wisata Pulau Sapi di Kabupaten Malinau memiliki potensi ekonomi yang besar melalui pengembangan usaha mikro, kecil, dan menengah (UMKM) berbasis pariwisata dan sumber daya lokal. Namun, rendahnya pemahaman pelaku UMKM terhadap akuntansi dasar menjadi kendala serius dalam pengelolaan usaha, terutama dalam pencatatan keuangan dan penyusunan laporan keuangan sederhana. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan UMKM melalui pelatihan akuntansi dasar yang dirancang secara aplikatif dan sesuai dengan karakteristik usaha lokal. Metode pelaksanaan meliputi workshop interaktif, praktik langsung, dan pendampingan pasca pelatihan. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terhadap pentingnya pencatatan keuangan, serta kemampuan menyusun laporan keuangan sederhana seperti laporan laba rugi dan arus kas. Dampak kegiatan tidak hanya dirasakan pada aspek peningkatan kapasitas individu, tetapi juga memperkuat akuntabilitas dan daya saing UMKM dalam ekosistem ekonomi desa wisata. Kegiatan ini direkomendasikan untuk direplikasi di desa wisata lain dengan pendekatan yang kontekstual dan berkelanjutan.
Analisis Tingkat Pemahaman Siswa terhadap Lembaga Keuangan Syariah : Studi Kasus di SMA Negeri 1 Tarakan Alamsa Alamsa; Irawati HM; Nur ‘Aini
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4615

Abstract

In the complex era of globalization, understanding Islamic Financial Institutions (LKS) is crucial for the younger generation as the future leaders of the nation. This study aims to analyze the level of understanding among students at SMA Negeri 1 Tarakan regarding LKS, which serves as a fundamental pillar for sustainable Islamic economic growth. This research employs a quantitative approach with a descriptive survey design. Primary data was collected through an online questionnaire filled out by 94 students using random sampling techniques. The instrument consisted of 20 multiple-choice questions measuring four key competencies: Basic Principles of LKS, Islamic Banking Institutions (LKB), Non-Bank Islamic Financial Institutions (LKBB), and LKS Regulations. Scores were analyzed using the Borda method to determine the relative level of understanding based on competency categories. The results indicate that the competency most understood by students was the Basic Principles of LKS, followed by Regulations, LKB, and LKBB. These findings reinforce that a conceptual and normative learning approach to Islamic finance is more effective for students, particularly in the competencies of LKS and Regulations, while operational and applicative aspects—especially those related to LKB and LKBB—remain areas requiring improvement. Practical implications emphasize the need for strategies to strengthen teaching materials in LKBB competencies through project-based approaches or simulations of non-bank Islamic financial institutions. This would provide a more contextual learning experience and enhance students' understanding of the role of LKBB in the financial system, as well as practical skills relevant to the industry.
Strategi Perbankan Syariah dalam Meningkatkan Inklusi Keuangan dan Pengentasan Kemiskinan: Tinjauan Pustaka di Indonesia Alamsa Alamsa; Olivia Pamilangan Andi’lolo; Iqrima Mas Mappangile
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i4.1877

Abstract

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.
Co-Authors Andilolo, Olivia Pamilangan Angreani, Noviyanti Iqrima Mas Mappangile Irawati HM Mappangile, Iqrima Mas Nur ‘Aini Olivia Pamilangan Andi’lolo Syahran, Syahran