Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Intelek Dan Cendikiawan Nusantara Akuntansi dan Ekonomi Pajak: Perspektif Global
Wini Nur Optaviani
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Perhitungan Harga Pokok Penjualan Pada UMKM di Cikarang: Studi Kasus Mie Ayam Bakso Sragen Mas Pri Muhamad Syahwildan; Tutiek Indriani; Abel Nabila; Wini Nur Optaviani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1288

Abstract

This study highlights the importance of accurately calculating the Cost of Goods Sold (COGS) as a foundation for strategic decision-making in the operations of Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business "Mie Ayam Bakso Mas Pri" located in Cikarang. The issue addressed is the challenge faced by MSMEs in accurately calculating COGS, which stems from a lack of knowledge, hidden or overlooked costs, and limited access to appropriate calculation methods. The primary objective of this research is to identify the cost components that influence COGS and to explore the implementation of calculation methods in a meatball processing business. This study employs a qualitative approach with a descriptive method. Data was collected through direct observation, interviews with the business owner and other relevant informants, and document analysis. The sources of data include primary data obtained directly from the MSME "Mie Ayam Bakso Mas Pri" and secondary data from various relevant literature. The research was conducted in the South Cikarang area, Bekasi Regency. The results from the methods used are expected to provide deeper insights into COGS management strategies in culinary sector MSMEs and their impact on operational efficiency and pricing decisions.
Manajemen Risiko Valuta Asing melalui Rekayasa Finansial: Studi Kasus Kerugian Kurs PT Garuda Indonesia Muhamad Syahwildan; Anisa Fitriani; Wini Nur Optaviani; Aminah Aminah
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perubahan nilai tukar valuta asing merupakan sumber risiko keuangan utama bagi perusahaan yang menjalankan aktivitas internasional, termasuk PT Garuda Indonesia (Persero) Tbk yang memiliki eksposur valuta asing tinggi pada pendapatan, biaya operasional, dan kewajiban pembiayaan. Penelitian ini bertujuan menganalisis pengelolaan risiko nilai tukar melalui rekayasa finansial dengan mengidentifikasi berbagai bentuk exposure serta dampak fluktuasi kurs terhadap kerugian selisih kurs. Metode penelitian menggunakan studi kasus dengan pendekatan deskriptif kualitatif berbasis data sekunder. Hasil penelitian menunjukkan bahwa depresiasi nilai tukar domestik meningkatkan beban dan kewajiban valuta asing sehingga menekan kinerja keuangan. Penerapan instrumen rekayasa finansial mampu mengurangi volatilitas dan risiko nilai tukar, meskipun belum mencakup seluruh eksposur. Temuan ini menegaskan pentingnya manajemen risiko valuta asing yang terstruktur dan berkelanjutan.
Co-Authors Abel Nabila Aminah Aminah Anisa Fitriani Muhamad Syahwildan Tutiek Indriani