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Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Published by Politeknik Negeri Sriwijaya
ISSN : 29634903     EISSN : 30318564     DOI : 10.5281/zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) memiliki fokus tentang pelaksanaan kegiatan pengabdian pada masyarakat khusus pada bidang Akuntansi, Bisnis, dan Ekonomi dan dari semua bidang ilmu. Ruang lingkup tentang kegiatan pengabdian pada masyarakat antara lain meliputi penyuluhan, pendampingan, pengembangan, pemasaran, keamanan pangan lokal, aplikasi Teknologi Tepat Guna (TTG), pemberdayaan masyarakat, akses sosial, daerah perbatasan, daerah kurang berkembang, dan pendidikan untuk pembangunan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, " : 5 Documents clear
Perhitungan Metode Activity Based Costing untuk Menentukan Tarif Kamar Rawat Inap pada RSUD HAMBA Kabupaten Batanghariupaten Batanghari Rahmadani, Anjeli Putri; Dewata, Evada; Firmansyah, Firmansyah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10061081

Abstract

This community service activity aims to determine inpatient room rates at HAMBA Hospital using the ABC method and to compare the rates set by the hospital using the traditional costing method with ABC. The method of implementing the activity begins with interviews and data analysis in the field with the HAMBA Regional Hospital in Batanghari Regency, the planning and financial divisions and the medical records section. The results of the calculation of the ABC method show that there are distorted costs (undercosting and overcosting). Class I, class II, and class III room rates experienced undercosting, while VIP class experienced overcosting. In the traditional method, the overhead costs for each product are only charged to one cost driver. While the ABC approach explains the cost of each room based on the consumption of each activity and the overhead costs for each product are assigned to various cost drivers, thus making the calculation of the ABC method given in setting inpatient room rates more accurate and precise. Key Word: Activity Based Costing method, inpatient rates
PENENTUAN HARGA POKOK PENJUALAN SUTERA PADA PENGRAJIN SUTERA KAMPUNG SABBETA Abidin, Dedy; Azis, Siti Nafisah; Mide, Nuraisyah Zain
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10068256

Abstract

The ultimate goal of this activity is to provide good knowledge in the form of training on determining the cost of goods sold of silk, which is easily understood by silk craftsmen in Sabbeta's village. Currently, partners face several problems, especially regarding their knowledge in determining whether the business they run has bright prospects and sustainable profits now and in the future because they sell their production using estimates alone without doing professional calculations in determining sales prices.This activity was carried out in the form of training using lectures, questions and answers, exercises, feedback, and mentoring for the silk artisan community in Sabbeta village. This activity is located in Pising village, Donri-Donri sub-district, Soppeng Regency, South Sulawesi, which is about 140–150 km from the Ujung Pandang State Polytechnic campus.This activity has transferred new knowledge and skills to natural silk craftsmen in determining the cost of goods sold in silk production so as to produce maximum profits at competitive prices while still having purchasing power from consumers. Materials provided to partners include: first, identification of production costs; second, determination of the cost of goods produced; third, determination of the cost of goods sold; and fourth, calculation of operating profit.Keywords: Cost of Goods Sold, Operating Profit, Cost of Goods Produced
PENDAMPINGAN PEMBUATAN LABEL, KEMASAN, DAN DESAIN PADA UMKM PEYEK BU WANTI DESA BONDRANG, SAWOO, PONOROGO Mukaromah, Muhimmatul; Advani, Risha; Sutrisno, Risma Rahayu; Dinanti, Widi Putri Setya
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10373447

Abstract

MSMEs ignore the important role of marketing strategy in product adoption in society. One of the elements of MSMEs to further increase the selling value of goods is labels and packaging. The mentoring activity for making packaged goods labels is used to empower quality improvement and increase the selling value of MSMEs. The object of this activity is the business actor Bu Wanti from Bondrang Village, Ponorogo Regency, Sawoo District. Project products are one of the MSME goods in this community. The obstacle faced by MSMEs is the low quality of label and packaging designs on their products, in addition to the lack of infrastructure and supporting facilities for label designs on product packaging. So that when compared to comparable competitor products, MSME partner products are less desirable. The number of goods that can be produced cannot be increased because the UMKM products in the village do not yet have a large market share. This research uses the ABCD (Asset Base Community Development) approach or method. There are 5 steps in this method, namely inculturation, discovery, design, define and reflection. Pre-activity, core activity, and activity evaluation constitute the implementation strategy. The results of the activity include recommendations for using the latest, hygienic, safe and modern packaging available. This is done as a marketing tactic to attract customer attention which has an impact on increasing sales. The output of the activity is in the form of instructions for making packaging labels and ready-to-use designs for these MSME actors.Keywords: ABCD , Label, Accompaniment, Marketing Strategy
PERANCANGAN SISTEM INFORMASI AKUNTANSI HARGA POKOK PRODUKSI PADA CV AULIA PRINTING Fairuz, Nabila Nur; Oktarida, Anggeraini; Ardiani, Susi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10158166

Abstract

This final report aims to design an accounting information system for cost of goods manufacture using Micorosft Excel on orders from CV Aulia Printing In writing this final report, the object under study is the calculation of the cost of goods manufactured on orders for banners, brochures and invitations in the period January 2023. The data source that the authors took was primary data which included the results of the author's interview with the leadership of CV Aulia Printing. Data collection techniques used by the author are interviews and documentation. The author conducted an analysis of the accounting information system at CV Aulia Printing. The author knows that the company has made a report on the cost of production, but the lack of ability in technology, the lack of the role of technology, results in the calculation of the cost of production taking quite a long time. The calculation of the cost of production at the Company still uses a manual system so that the company has difficulty calculating the cost of production on a regular basis. The results of this report are designed by the authors to calculate the cost of goods manufacture and the application that can be followed by users at CV Aulia Printing. The author provides suggestions so that companies can apply accounting information systems for cost of goods manufacture that have been designed. Keywords: Accounting Information System, Cost of Goods Manufacture.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA UMKM DEPOT KAYU VANAY SUKSES MANDIRI Novita, Lisa; Ardiani, Susi; Dwitayanti, Yevi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

This article discusses the design of a cash sales accounting information system using Microsoft Visual Basic for Application (VBA) for UMKM Depot Kayu Vanay Sukses Mandiri. The purpose of this system is to simplify the recording of cash sales transactions. The data collection methods used in this research involve interviews and observations. The research findings indicate that the company still uses a manual system for recording sales, which involves using regular ledger books. This manual system has the potential for recording errors, incorrect calculations, neglecting record-keeping, and other mistakes. Furthermore, it can hinder timely access to information about sales and inventory levels, affecting decision-making processes. Therefore, the objective of this report is to design a cash sales accounting information system using Microsoft Visual Basic for Applications (VBA). The designed application features a simple and user-friendly interface to facilitate the management of cash sales transactions. Additionally, this application assists users in accessing the necessary data for decision-making and business planning, as well as generating various useful outputs. The results of this article demonstrate that the company has met the technological requirements analysis needed for this system. Thus, it can be concluded that the developed sales accounting information system will assist the management of UMKM Depot Kayu Vanay Sukses Mandiri in managing sales data and providing the necessary information.Keywords : Accounting Information System, Sales, Microsoft Visual Basic for Application (VBA)

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