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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Sosial Humaniora JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Cakrawala Ilmiah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Asian Journal of Community Services (AJCS) Investama : Jurnal Ekonomi dan Bisnis Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana
Afif, M Nur
Universitas Djuanda
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Veterinary Other

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ANALISIS BREAK EVEN POINT (BEP) SEBAGAI DASAR PENETAPAN TARIF KAMAR DALAM MENGOPTIMALKAN PROFITABILITAS PADA HOTEL ONIH BOGOR Rosdiyana, Ira; Nur Afif, M.; Cahya Kusuma, Indra
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 12 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i12.2024.4882-4893

Abstract

Penelitian ini bertujuan untuk menganalisis harga jual produk, biaya dan volume penjualan Hotel Onih untuk mengetahui nilai titik impas dimana perusahaan dalam keadaan tidak rugi dan tidak untung atau sering disebut Break Even Point (BEP) sebagai penetapan harga jual yang tepat guna mencapai target laba yang diinginkan Hotel Onih yaitu kenaikan sebesar 30% dari laba sebelumnya. Analisis data yang digunakan dalam penelitian ini adalah analisis data deskriftif dengan metode pendekatan kualitatif. Hasil penelitian ini menunjukan bahwa volume penjualan Hotel Onih selama tahun 2018-2020 mengalami penurunan penjualan pada tahun 2020. Akan tetapi, volume penjualan Hotel Onih tahun 2018-2020 telah mencapai titik impas atau Break Even Point (BEP). Dengan itu Hotel Onih tidak perlu mengubah harga jual dalam artian cukup menggunakan harga jual sebelumnya untuk mencapai target laba yang diinginkan.
ANALISIS PERHITUNGAN HARGA POKOK JASA PENGIRIMAN DALAM PENETAPAN TARIF PENGIRIMAN BARANG DOMESTIK DENGAN PENDEKATAN VARIABLE COSTING PADA CV. BOGOR LOGISTIC CARGO Prayogi, Angga Cahya; Kusuma, Indra Cahya; Afif, Muhamad Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2455

Abstract

Miscalculations of production costs for certain products lead to improper selling prices, which may be too high or too low. Both of these possibilities lead to losses for the company. Conversely, if the selling price is too low, the profit earned by the company will also be low or even a loss. This article will explain how to calculate the cost of production to determine the appropriate selling price. Production costs include elements such as raw material costs, direct labor costs, and factory overhead costs. This research method adopts a qualitative description method, by analyzing the cost of production which is calculated using the variable cost method as the basis for determining the selling price. The results of this study are that when calculating shipping costs to be able to set freight rates at the company, they still misclassify the portion of each cost that affects the total cost of goods received by the company. The purpose of this study is to determine the determination of production costs that apply to CV. Bogor Logistics Cargo. Keywords: Delivery Cost, Variable Costing, Selling Price.
Inovasi Kreatif UMKM Desa Sukatani: Membangun Identitas dan Peluang Baru Harini, Sri; Afif, Muhammad Nur; Sya'baniah, Nispiyani; Shintya, Dini; Oktaviani, Anelia Tri; Wahyuningtias, Rizka; Nurasiah, Siti Hanifah; Randi, Muhammad
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 4 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i4.24864

Abstract

UMKM memiliki peran strategis dalam pembangunan ekonomi lokal, namun masih menghadapi tantangan pada aspek inovasi, branding, pemasaran digital, dan pencatatan keuangan. Program Pengabdian kepada Masyarakat (PkM) di Desa Sukatani dilaksanakan untuk memperkuat kapasitas inovasi UMKM melalui pendekatan partisipatif dalam lima tahap, yaitu identifikasi masalah, perencanaan, pelaksanaan, monitoring, dan evaluasi. Intervensi yang diberikan meliputi inovasi produk lokal dengan diversifikasi varian baru, pembuatan logo dan kemasan sebagai identitas visual, pelatihan pemasaran digital menggunakan Instagram, TikTok, dan WhatsApp Business, pendaftaran lokasi usaha di Google Maps, serta penerapan pencatatan keuangan sederhana berbasis website. Hasil kegiatan menunjukkan peningkatan keterampilan pelaku UMKM dalam berinovasi, memperkuat branding, memanfaatkan media digital, dan mengelola keuangan lebih terstruktur. Evaluasi juga menegaskan bahwa pelaku UMKM semakin mandiri dan menyadari pentingnya inovasi untuk keberlanjutan usaha. Dengan demikian, kegiatan ini memberikan kontribusi nyata bagi penguatan inovasi UMKM Desa Sukatani sebagai strategi peningkatan daya saing di era digital.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN KUALITAS PRODUK PADA BAGIAN QUALITY CONTROL PT. ABC Aulia Tama, Putri; Kusuma, Indra Cahya; Afif, M. Nur
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2647

Abstract

This research aims to analyze the application of the Accounting Information System (AIS) in supporting product quality control in the Quality Control (QC) section of PT. ABC is based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews and documentation. The research results show that the implementation of the COSO-based Internal Control System (SPI) in product quality control has generally gone well. The components of the control environment, control activities, information and communication, and monitoring activities are considered to be in accordance with COSO theory, while the risk assessment component is not yet fully optimal because identification and management of quality risks are still reactive and have not been documented systematically. The application of AIS plays an important role in providing relevant and accurate information to support decision making, strengthen coordination between units, and help reduce the level of product defects. It is hoped that this research can provide theoretical contributions in the development of COSO-based SIA and SPI studies as well as become practical consideration for companies in increasing the effectiveness of product quality control in the garment industry. Keywords: Accounting Information System, Product Quality Control, COSO, Quality Control
PENERAPAN PSAK 116 (IFRS 16) DALAM INDUSTRI TRANSPORTASI DAN LOGISTIK DI INDONESIA: DAPATKAH MENINGKATKAN KEANDALAN INFORMASI LAPORAN KEUANGAN BAGI PEMEGANG SAHAM? Didi Didi; Muhammad Nur Afif; Hendri Alfarisi; Agus Sumarna
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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

Abstract

This research aims to prove whether the application of PSAK 116 on Leases can increase the reliability of financial report information for shareholders in making economic decisions. The population of this research is issuers in the Transportation and Logistics Industry Sub-Sector listed on the Bursa Efek Indonesia (BEI) for 7 years (2016-2022), totaling 37 companies. The sampling technique uses a purposive sampling technique so that from a population of 37, 14 companies can be sampled. Thus, the research used 98 observational data collected in a time series. The data analysis technique uses Panel Data Multiple Regression with the help of the EViews 12 Full Version statistical tool. The research results found evidence that Return On Assets (ROA) does not have a direct effect on company value but has an effect after being moderated by the application of PSAK 116 on Leases
PENILAIAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN ANALISIS TREND (STUDI KASUS PADA PT. XYZ PERIODE 2019-2023) Fauziah, Sarah Siti; Afif, Muhammad Nur; Melani, Maria Magdalena
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2873

Abstract

To assess a company’s financial condition and performance, financial ratio analysis is a commonly used method. Trend analysis is a method for evaluating financial statements by observing whether a company’s performance is improving or declining over time. This study aims to analyze the financial performance of PT. XYZ from 2019 to 2023, and to examine its development trends. The analysis uses financial ratios, including liquidity, solvency, activity, and profitability ratios, along with trend analysis. The object of this research is the annual financial statements of PT. XYZ, such as the balance sheet and income statement for the 2019–2023 period. This research applies a descriptive quantitative method, and the data were collected directly from the company. The results show that, in general, the company’s financial ratios, including liquidity, solvency, activity, and profitability, are categorized as unhealthy or underperforming. However, when viewed from the trend development over the research period, the average performance has increasingly improved.
Co-Authors Ade Budi Setiawan Adinda Fatimatul Adawiyah, Siti Agus Sumarna Ahmad Fachri Putra Amelia Fitriani, Amelia Andy Lasmana Anggi Suryadi Anida Anida, Anida Aulia Putri Aulia Tama, Putri Aulia, Siti Nur Ayu Andira Aziz, Ayi Jamaludin Bahari, Kintan Rizki Bayu Andrian Andrian Chandra Ayu Pramestidewi Dewi Nisa Amaliah Dewi, Rani Kusriana Didi Didi, Didi Djoko Marsudi Elma, Eneng Elsa Sayyidina Aulia Ernawati, Leti Evi Setiawati Farizka Susandra Farizka Susandra Fauziah, Sarah Siti Fe, Didi Fitri Hambani , Susy Hanipah Ali Sadikin Hendri Alfarisi Herni Syahara Hestiany, Efin Hikmah, Fadillah Nur Hurriyaturrohman Hurriyaturrohman Hutomo, Yoyok Priyo I. Hasanah Indah Nurul Gina Indra Cahya Kusuma Intan Nuraini Ira Nafilah, Dede Irawati Irawati Jamaludin , Ayi Jamaludin Azis, Ayi Kiswah Nurma Awaliah Lasmana , Andy Lestari, Destiana Puji Lestari, Violita Eka Magdalena Melani, Maria Maria Magdalena Melani Maria Magdalena Melani Marsinah, Siti Maya Safitri Maysanda Melan, Maria Magdalena Melani Maria Magdalena Melani, Assyifa Putri Melani, Maria Magdalena Mevia, Tasya Arta Mila Karmila Mohamad Fikriansyah Muhammad Faza Aditya Muhammad Rian Syauri Muhammad Yusuf Mutiara Arsy, Anandhita Nasution, Masita Amalia Nisrina Nur Afifah Novita Wulandari Nuralfina, Siti Nurasiah, Siti Hanifah Nurhasanah, Ai Oktaviani, Anelia Tri P. Nurjanah Pera Risti Anisa Prayogi, Angga Cahya Putri Winata, Elsa Putri, Azizah Syafira Rahmadhani, Nur Sahri Rahmawati, Dera Rahayu Rahmawati, Tia Ramadani, Fuji Tri Randi, Muhammad Rosdiyana, Ira Sadiati, Ummi Sadikin, Hanipah Ali Saeful Anwar Saeful Anwar, Saeful Saepul Anwar Samsuri . Saraswati , Ayu Sari, Mulia Sariman Sariman Satika, Restia Shintya, Dini Siti Amalia Siti Herlinda Triana Pebrianti Siti Nurisma Ristiawan Siti Saadah Siti Salwawati Sri Harini Suangi Asisiyah, Ivang Sudirawarda, Suci Utami Suhendi Suhendi Sulastri, Ade Susilawati, Susilawati Sya'baniah, Nispiyani Titiek Tjahja Andar Tiyas Lutfiyanti Tria Triwidatin , Yuppy Triwidatin, Y. Utami, Putri Melani Wahyuningsih, Siska Wahyuningtias, Rizka Widyastuti Widyastuti Wuryanto, Listio Y. Triwidatin Yunita, Yuni Yupitasari Yuppy Triwidatin Zamzami, Karlina Karimah