Article Per Year (5 Year)
p-Index From 2020 - 2025
1.907
P-Index
This Author published in this journals
All Journal YUME : Journal of Management Jurnal Pepadu Amkop Management Accounting Review (AMAR) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Lajagoe Journal of Management and Business PIAF : Paser Institute Journal Of Accounting And Finance
Ayu, Ari
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
PENERAPAN METODE FULL COSTING DALAM MENGHITUNG HARGA POKOK PRODUKSI PADA UMKM DI DESA BONTOSUNGGU, BONTOHARU, KEPULAUAN SELAYAR Saputra, Ari Utomo; Ayu, Ari; Alfaina, Nurul; Bondo, Bondo; Wahyudi, Viki; Apriani, Rini
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.296

Abstract

This study aims to analyze the application of the Full Costing method in calculating the cost of goods manufactured (COGM) among MSMEs in Bontosunggu Village, Bontoharu District, Selayar Islands. Most MSMEs still use simple calculation methods that only include raw materials and direct labor, while indirect costs such as electricity, depreciation, transportation, and rent are often ignored. This condition results in selling prices that do not reflect actual costs, leading to thin profit margins and even potential losses. The research employs a descriptive qualitative approach using in-depth interviews, observations, and document triangulation. Informants consist of MSME actors in the food and craft sectors as well as representatives from related government agencies. Data were analyzed thematically using a contingency theory framework to assess the suitability of the Full Costing method with the characteristics of island-based MSMEs. The findings indicate that MSME actors have limited understanding of cost structure and financial recording, while selling prices are determined based on market trends rather than cost calculations. However, there is strong enthusiasm to learn better accounting and record-keeping systems. The application of Full Costing is considered relevant but needs to be simplified to match MSME capacity. The study concludes that a simplified adaptation of the Full Costing method can improve the accuracy of COGM calculation, profitability, and MSME competitiveness in a sustainable manner.
Transisi Bisnis Penipuan Online “Sobis” Menjadi Usaha Produktif Dalam Menciptakan Lapangan Kerja Yang Positif Di Lingkungan Masyarakat Kabupaten Sidenreng Rappang jumriah basri, Jumriah Basri; Putri D, A. Kartini Sari; Wirdana, Sri; Ayu, Ari; Nurwafiyyah, Auliyah
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3154

Abstract

The urgency of this research lies in the pressing need to understand and address the socio-economic impact of "Sobis" in Sidenreng Rappang Regency. The proposed solution is to redirect former perpetrators toward legal businesses in order to reduce cybercrime, improve welfare, create job opportunities, and strengthen the local economy. This study employs a qualitative-descriptive method, using phenomenology and case study techniques. The findings show that the transition of former online fraud perpetrators in Sidenreng Rappang Regency has brought positive impacts on economic, social, and psychological aspects. Economically, although legal income is smaller, their financial condition is now more stable, organized, and allows for savings. Socially, they are better able to adapt, leave behind a false luxurious lifestyle, and build a positive image through legal businesses. Psychologically, they experience greater peace and more stable happiness compared to their past, which was full of stress and paranoia. Awareness of legal consequences also strengthens their determination not to return to illegal activities. In short, this transition results in economic stability, social modesty, and psychological calmness.
Co-Authors A. Kartini Sari Putri Alfaina, Nurul Amin, Gazali AMRIZAL SALIDA Apriani, Rini Asari, Ananda Sintia Asrini Asrini Aswandi Aswandi, Aswandi Basri, Jumriah Bondo, Bondo Daming, Hamdi M. Heady S, Muhammad G. Try Irmasari - Jumriah Basri, Jumriah Basri Kumala Putri P, Andi Sri Kurnia, Fakhruddin Maryam. R, Maryam. R nuralvia Nurwafiyyah, Auliyah Putri D, A. Kartini Sari Putri P, Andi Sri Kumala Putri P, Andi Sri Kumala Putri P Rahman, Usman Riska Arnas Saputra, Ari Utomo Sitti Rahmawati Sumartan Sumartan Sumartan, Sumartan Suriadi Suriadi Suriadi Wahyudi, Viki Wirdana, Sri Yasmi Nurdin