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p-Index From 2021 - 2026
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All Journal Indonesian Journal of Community Empowerment Journal of Management, Accounting, and Administration
Hikmah, Vinka Tahiyatul Nurul
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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TRANSFORMASI DIGITAL UMKM RITEL: EDUKASI SISTEM INFORMASI AKUNTANSI DAN PENGGUNAAN TEKNOLOGI ERP DI MINIMARKET MALIKA Defitri, Siska Yulia; Hikmah, Vinka Tahiyatul Nurul; Putri, Afchellya Anugrah; Amril, Zahara Putriani; Rahmatullah, Jabil; Sukraini, Juita
MAJU : Indonesian Journal of Community Empowerment Vol. 2 No. 4 (2025): MAJU : Indonesian Journal of Community Empowerment, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/maju.v2i4.1555

Abstract

This community service initiative addresses the limited understanding of accounting information systems and digital technology use among retail MSME actors, particularly Enterprise Resource Planning (ERP). The activity aims to improve digital literacy and business management through education and hands-on training in a partner minimarket. The method includes outreach and assistance in implementing cloud-based ERP software. The results show improved participant skills in recording transactions and managing business data integratively. This program is expected to accelerate the digital transformation of retail MSMEs and enhance their competitiveness in the digital economy.
EDUKASI PENERAPAN METODE HARGA PRODUK BERSAMA DAN SAMPINGAN UNTUK MENENTUKAN HARGA POKOK PRODUKSI DI UMKM PADA PABRIK TAHU 212 NAGARI CUPAK Putri, Rita Dwi; Maison, Witra; Hikmah, Vinka Tahiyatul Nurul; Dani, Dillfa Lailatul Rahmi; Syahrila, Adinda Putri
MAJU : Indonesian Journal of Community Empowerment Vol. 2 No. 4 (2025): MAJU : Indonesian Journal of Community Empowerment, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/maju.v2i4.1568

Abstract

This community service aims to apply the joint and by-product cost calculation method in the production process of one of the tofu MSMEs, Pabrik Tahu 212, located in Nagari Cupak. The main product produced is tofu, while tofu dregs, as a by-product, are utilized as cattle feed. The activity was carried out through the collection and analysis of production cost data, including raw materials, direct labor, and overhead costs. A cost allocation method was used to separate the costs between the main product and the by-product.
Analisis Break Even Point Sebagai Alat Perencanaan Laba PT Gudang Garam Tbk Periode 2017-2021 Das, Nidia Anggreni; Maison, Witra; Syahrila, Adinda Putri; Hikmah, Vinka Tahiyatul Nurul; Charnain, Nada Azizah
Journal of Management, Accounting, and Administration Vol. 2 No. 3: 2026 (In Progress)
Publisher : Sekolah Tinggi Agama Islam Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i3.246

Abstract

Penelitian ini menganalisis Break Even Point (BEP) sebagai alat perencanaan laba pada PT Gudang Garam Tbk periode 2017–2021 menggunakan pendekatan kuantitatif deskriptif berdasarkan data laporan keuangan. Hasil penelitian menunjukkan bahwa BEP perusahaan mengalami fluktuasi akibat perubahan biaya dan volume penjualan, namun realisasi penjualan selalu berada di atas titik impas sehingga perusahaan tetap memperoleh laba. Analisis margin of safety menunjukkan tingkat keamanan penjualan yang baik. Dengan demikian, BEP terbukti efektif digunakan sebagai alat perencanaan laba dan pendukung pengambilan keputusan manajemen.
Co-Authors Amril, Zahara Putriani Charnain, Nada Azizah Dani, Dillfa Lailatul Rahmi Das, Nidia Anggreni Maison, Witra Putri, Afchellya Anugrah Putri, Rita Dwi Rahmatullah, Jabil Siska Yulia Defitri Sukraini, Juita Syahrila, Adinda Putri