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All Journal INTEGRITAS : Jurnal Pengabdian Business, Economics and Entrepreneurship Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Carolin, Angelina
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENENTUAN HARGA JUAL AIR MINERAL MASKUA DI KOTA SINGKAWANG Suandari, Yulita; Afif, Ali; Jaurino, Jaurino; Carolin, Angelina
Jurnal Akuntansi, Auditing dan Investasi Vol 4 No 2 (2024): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v4i2.490

Abstract

In this study, researchers conducted research on planning and controlling production costs by calculating the selling price of Maskua mineral water at PT. Pakunam Tirtajaya Perkasa Singkawang City precisely and accurately while maintaining the quality of the goods or products produced. Method full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed. In determining the calculation of the cost of production for the Maskua mineral water company, it has not calculated production costs in accordance with accounting principles which consist of raw material costs, labor costs, and fixed and variable factory overhead costs. The cost of production according to the company shows different results because the company charges raw materials as the basis for determine the cost of production per type of product. Whereas Calculations for determining the cost of production based on the full costing method obtain a higher value, because full costing calculates all cost elements, both fixed costs and variable costs, which are included in the product produced. Thus, it can be concluded from the explanation above that the profit obtained by the company is higher when compared to the profit obtained using metode cost plus pricing.
Strategies Of Business Actors In The 3t Region : Case Study In Serawai District, Sintang Regency Carolin, Angelina; Bangun, Wilson; Tjandrasa, Benny Budiawan
Business, Economics dan Entrepreneurship Vol 7 No 1 (2025): Business, Economics and Entrepreneurship
Publisher : Institut Shanti Bhuana, Program Studi Kewirausahaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/bee.v7i1.973

Abstract

Significant challenges faced by business actors in Serawai District, Sintang Regency, include geographical conditions that are difficult to reach, high prices of goods, and limited electricity supply. The aim of this research is to analyze the strategies that have been implemented by business actors to overcome these challenges. This research uses qualitative research methods in the form of a case study. The data collection technique was in-depth interviews, observation and documentation, as well as sampling using a purposive sampling technique, totaling 30 participants. The results of the analysis show that business actors have succeeded in implementing strategies such as business diversification, developing collaborative networks, and utilizing information technology to increase competitiveness. The findings in this research contribute to the development of business theory in the 3T regions and offer practical guidance for business actors and policy makers. The findings in this research indicate the need for support from the government in providing better infrastructure and providing training to business actors, so that it can encourage sustainable local economic growth, especially in 3T regions.
STRATEGI PEMBERDAYAAN EKONOMI JEMAAT GKP PALALANGON MELALUI PENGUATAN KOMPETENSI PEMASARAN PRODUK DAN DESAIN DIGITAL Bangun, Wilson; Hartanto, Yudi; Suteja, Mimi Nofia; Maria, Noya Natalia; Kojongian, Francis Anderson; Ohman, Alfred; Carolin, Angelina; Novitasari, Dalia; Ertanto, Bobby
INTEGRITAS : Jurnal Pengabdian Vol 9 No 1 (2025): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v9i1.6076

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kemandirian ekonomi jemaat Gereja Kristen Pasundan (GKP) Palalangon melalui pelatihan pemasaran produk dan desain grafis menggunakan aplikasi Canva. Berdasarkan hasil survei awal, jemaat menghadapi keterbatasan dalam pengetahuan manajemen usaha kecil dan strategi pemasaran yang efektif. Melalui pendekatan Competency-Based Training (CBT), kegiatan ini dilaksanakan pada tanggal 5 April 2024 dan diikuti oleh 50 peserta dari kalangan remaja hingga dewasa. Pelatihan difokuskan pada penguatan konsep bauran pemasaran (7P), perizinan usaha, serta kemampuan desain kemasan dan media promosi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap strategi pemasaran modern serta kemampuan untuk menghasilkan desain yang menarik dan fungsional. Program ini berhasil membekali jemaat dengan keterampilan praktis yang dapat menunjang pengembangan UMKM lokal secara berkelanjutan
Co-Authors Ali Afif Ertanto, Bobby Hartanto, Yudi Jaurino, Jaurino Kojongian, Francis Anderson Maria, Noya Natalia Novitasari, Dalia Ohman, Alfred Suandari, Yulita Suteja, Mimi Nofia Tjandrasa, Benny Budiawan Wilson Bangun