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All Journal Jurnal Ilmu Sosial dan Humaniora Priviet Social Sciences Journal Journal Economics Technology and Entrepreneur Jurnal Akademik Pengabdian Masyarakat
Vina Olivia Pebrianty
Universitas Halu Oleo
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Development of a Break-Even Analysis (BEA) model for setting the selling price of marine product MSMEs Vina Olivia Pebrianty; Si Made Ngurah Purnaman; Syaiah Syaiah; Hasnidar Hasnidar; Aisyah Muthiah Salsabila
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1168

Abstract

This study aims to develop an applicative Break-Even Analysis (BEA) model to support pricing decisions for seafood processing MSMEs in Kendari City. Most MSMEs in this sector still set selling prices intuitively due to a limited understanding of cost accounting and incomplete financial records. This study employed a descriptive quantitative approach with a field study design, using questionnaires, interviews, observations, and documentation to collect data from MSMEs that met the research criteria. The BEA model was developed based on fixed costs, variable costs, production volume, and selling price. The results indicate that the BEA model is easy to apply, suitable for MSMEs with simple bookkeeping practices, and capable of generating accurate break-even points and minimum selling price calculations. After applying the model, MSME owners demonstrated an improved understanding of cost structures and were able to determine selling prices and profit margins more rationally. These findings confirm that BEA enhances cost awareness and supports more efficient decision-making. Overall, this study provides a practical managerial tool that can be utilized by MSMEs, local government agencies, and academic institutions to strengthen financial literacy and pricing strategies in the seafood-processing sector.
Peningkatan Efisiensi Pelaporan Anggaran Melalui Klasifikasi Dan Penataan Berkas (SPM/SP2D) Satira Yusuf; Hasnidar Hasnidar; Erwin Hadisantoso; Emilia Nurdin; Vina Olivia Pebrianty; Muhammad Zaikin
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11801

Abstract

Program Merdeka Belajar Kampus Merdeka (MBKM) memberikan kesempatan kepada mahasiswa untuk mengembangkan kompetensi melalui pengalaman belajar di luar lingkungan perguruan tinggi, salah satunya melalui program magang. Laporan ini disusun berdasarkan pelaksanaan kegiatan magang di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) yang berfokus pada upaya meningkatkan efisiensi pelaporan anggaran melalui proses klasifikasi dan penataan dokumen Surat Perintah Membayar (SPM) serta Surat Perintah Pencairan Dana (SP2D). Kedua dokumen tersebut memiliki peran penting dalam pelaksanaan, pencairan, dan pertanggungjawaban anggaran pemerintah daerah. Pelaksanaan kegiatan magang dilakukan dengan menggunakan metode observasi, inventarisasi dokumen, pengelompokan arsip berdasarkan tahun anggaran dan jenis belanja, serta penataan dokumen secara sistematis sesuai dengan standar pengarsipan. Hasil kegiatan menunjukkan bahwa pengelolaan arsip yang terstruktur mampu mempercepat proses penelusuran dokumen, meminimalkan kesalahan administrasi, serta meningkatkan efektivitas dan ketepatan dalam penyusunan laporan anggaran. Selain memberikan kontribusi terhadap peningkatan kualitas pengelolaan arsip keuangan di BPKAD, kegiatan magang ini juga menjadi sarana bagi mahasiswa untuk memperkuat kompetensi profesional, khususnya dalam bidang administrasi dan pengelolaan keuangan daerah.
RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar Hasnidar; Vina Olivia Pebrianty; La Ode Muhammad Arfan Samrin; Taufan Sufatriansa Awal; Dzulkifli Abdillah
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Strategi Adaptasi Mata Pencaharian dan Ketahanan Sosial Nelayan Bajo di Pulau Wawonii di Tengah Ekspansi Tambang Nikel M. Hafiz Sukri; Asna Wirayanti; Vina Olivia Pebrianty; La Ode Adi Parman Rudia; Dawam Azhuri; La Mau; Yuan Yuan
Jurnal Ilmu Sosial dan Humaniora Vol 15 No 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish.v15i2.116228

Abstract

Penelitian ini bertujuan menganalisis strategi adaptasi mata pencaharian nelayan Bajo dalam mempertahankan ketahanan sosial komunitas di tengah ekspansi pertambangan nikel di Pulau Wawonii. Penelitian dilakukan di Desa Langara Bajo, Kecamatan Wawonii Barat, Kabupaten Konawe Kepulauan. Penelitian ini menggunakan pendekatan mixed-method dengan dominasi kualitatif dan dukungan data kuantitatif deskriptif. Informan penelitian berjumlah 10 orang yang dipilih secara purposif, meliputi nelayan Bajo, perempuan dalam rumah tangga nelayan, aparat desa, tokoh masyarakat, serta pihak pemerintah daerah yang berkaitan dengan perikanan dan perencanaan pembangunan. Data kuantitatif diperoleh melalui survei terhadap 30 responden rumah tangga nelayan. Data dikumpulkan melalui wawancara mendalam, observasi, FGD, survei, dokumentasi, dan data sekunder, kemudian dianalisis secara tematik dan deskriptif. Hasil penelitian menunjukkan bahwa ekspansi pertambangan nikel menghadirkan situasi ambivalen bagi nelayan Bajo karena membuka peluang pasar baru bagi hasil tangkapan, tetapi juga memunculkan ketidakpastian sosial-ekologis pada ruang pesisir. Nelayan Bajo mengembangkan strategi adaptasi melalui penyesuaian musim dan wilayah tangkap, perluasan pemasaran, keterlibatan perempuan, diversifikasi pekerjaan, serta dukungan kelembagaan. Kebaruan penelitian ini terletak pada penjelasan bahwa strategi adaptasi mata pencaharian tidak hanya berfungsi mempertahankan ekonomi rumah tangga, tetapi juga membangun ketahanan sosial komunitas. Dengan demikian, artikel ini memperluas kajian sustainable livelihood dan social resilience dalam konteks ekspansi industri ekstraktif di pulau kecil.
Co-Authors Aisyah Muthiah Salsabila Asna Wirayanti Dawam Azhuri Dzulkifli Abdillah Emilia Nurdin Hadisantoso, Erwin Hasnidar Hasnidar La Mau La Ode Adi Parman Rudia La Ode Muhammad Arfan Samrin M. Hafiz Sukri Muhammad Zaikin Satira Yusuf Si Made Ngurah Purnaman Syaiah Taufan Sufatriansa Awal Yuan Yuan