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All Journal Ekliptika: Jurnal Inovasi Teknologi Berkelanjutan Prosiding Seminar Nasional Ilmu Hukum
M. Sholehuddin
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice

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AKURASI HARGA POKOK PRODUKSI BERBASIS ACTIVITY-BASED COSTING SEBAGAI UPAYA EFISIENSI OPERASIONAL PADA UMKM TAPE BONDOWOSO Enik, Enik Sulistyowati; Nur Hamidah; Iis Riyana; Khofidatus Soliha; M. Sholehuddin
Ekliptika : Jurnal Inovasi Teknologi Berkelanjutan Vol. 5 No. 2 (2024): Terbitan Januari 2024
Publisher : Universitas Nahdlatul Ulama Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/ekliptika.v5i2.577

Abstract

This study aims to analyze the management of production costs in Bondowoso Tape MSMEs using the Activity-Based Costing (ABC) method as an effort to improve the accuracy of the calculation of Cost of Production (CoP), Cost of Goods Sold (CoGS), and Break-Even Point (BEP). The researcher collected data through interviews, observations, and documentation of financial statements which were then analyzed using a qualitative descriptive approach. The results show that the ABC method provides a more accurate cost allocation compared to the traditional method with details of the HPP of Mika Tape products of Rp. 5,147.39 per unit, while Small Tape is Rp. 3,601.93 per unit. BEP was achieved for Mika Tape at 19,821 units and for Small Tape at 3,944 units, while the profit and loss report indicated a net profit of Rp. 34,960,318.38 for Mika Tape and Rp. 70,672,831.34 for Small Tape, so it can be concluded that the research using the ABC method is able improve cost efficiency and provide a basis for strategic decision-making for Tape Bondowoso MSMEs.. Keywords: Activity-Based Costing, Cost Of Production, Break-Even Point, MSMEs.
Dampak Sosial Tindak Pidana Pembunuhan (Carok) Bagi Keluarga Pelaku dalam Perspektif Kriminologi: Studi Kasus di Desa Sawah Tengah, Kecamatan Robatal, Kabupaten Sampang Moh. Nuruddin; M. Sholehuddin
Prosiding Seminar Nasional Ilmu Hukum Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Hukum,
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/prosemnashuk.v1i2.40

Abstract

The settlement of carok as part of Madurese society is very important to analyze. This study aims to determine the social impact on the families of carok perpetrators in the perspective of criminology. The second objective is to determine the role of community leaders and the police in minimizing threats and taking preventive action against the families of carok perpetrators in Madura. The research method used in this research is the type of empirical legal research. The results showed that: First, from a criminological perspective, carok can be categorized as a crime. Carok in this case can be subject to articles of the Criminal Code related to crimes against the body and crimes against life. According to labeling theory, families of carok perpetrators are usually labeled by the community as families of criminals who are usually dubbed as “Kaloarga Tokang Carok”. Second, Kiai in carok cases plays a role in reconciliation and mediation efforts between the families of carok perpetrators and the families of carok victims to minimize threats to the families of carok perpetrators. The Sampang Police, among others, conducted counseling with the perpetrator's family and collaborated with community leaders.
Co-Authors Enik, Enik Sulistyowati iis Riyana Khofidatus Soliha Moh. Nuruddin NUR HAMIDAH