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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual INVENTORY: JURNAL AKUNTANSI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL AKUNTANSI Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PEMBERDAYAAN MASYARAKAT MELALUI PENDAMPINGAN KEWIRAUSAHAAN PRODUK STIK UBI JALAR PADA DUSUN SENDANG, MOJOKERTO, JAWA TIMUR Marsha Cantika; Rohmawati Kusumaningtias
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol 4, No 1 (2023): Vol. 4 No. 1 April 2023
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v4i1.4089

Abstract

Dusun Sendang terletak di dataran tinggi pada Desa Penanggungan, Kecamatan Trawas Mojokerto. Wilayahnya mempunyai tanah yang subur sehingga menghasilkan berbagai hasil bumi diantaranya ubi jalar, singkong, padi, dan ubi kayu. Namun, suburnya tanah di kawasan ini  tidak menjamin kesejahteran masyarakatnya dikarenakan kurangnya inovasi pengolahan hasil bumi yang menyebabkan harga jualnya merosot. Tujuan pengabdian ini memberikan pendampingan kewirausahaan pengolahan produk ubi jalar menjadi stik ubi jalar beraneka rasa ber-merk SIPOTA. Metode pelaksanaan dimulai dengan identifikasi masalah, penyelarasan kebijakan,  penyusunan program, penetapan sasaran, pelaksanaan program, monitoring dan evaluasi. Program ini memberikan hasil yaitu adanya kesadaran masyarakat untuk memberikan sebuah inovasi produk sehingga dapat meningkatkan nilai jualnya, kemudian bertambahnya pemahaman masyarakat mengenai pengoperasian media sosial untuk lahan berjualan secara online, masyarakat juga dapat melakukan penetapan harga jual dan membuat rangkuman penjualan secara sederhana, serta masyarakat telah mengikuti berbagai pelatihan tambahan untuk pengurusan ijin produk hingga mengikuti pameran hasil usaha kreatif.Kata Kunci : Pendampingan Kewirausahaan; Stik Ubi Jalar ; Produksi; Dusun Sendang
PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM) Safira Amelia Santoso; Rohmawati Kusumaningtias
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.466

Abstract

The purpose of this study is to understand the determination of unit cost calculations on songkok painting products owned by Songkok Al Chambal MSMEs. The method used in this study is qualitative case study. The results showed that the calculation of Cost of Goods Produced according to the company and based on the full costing method obtained different results. Calculations according to the company include calculations that are not accurate, if you want to get the profit generated as expected. This can be seen from the difference in calculation of minus Rp 5,767. Getting minus results due to calculations using the full costing method resulted in a greater cost of Rp 31,302. Meanwhile, the company's calculation obtained a result of Rp 25,535. This difference is due to the calculation of its depreciation.
Penerapan Dimensi Akuntabilitas pada Yayasan Murni Pendidikan Sosial "Sunan Drajat" Lamongan Khoirul Wakhid; Rohmawati Kusumaningtias
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Pusat Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.04.2.04

Abstract

The purpose of this study was to determine the application of the accountability dimension to the "Sunan Drajat" Lamongan Social Education Pure Foundation. The research used is qualitative research with interpretive methods. Data collection techniques used are through interviews and observation. Data processing was carried out in a qualitative description. The results of this study indicate that the Pure Social Education Foundation "Sunan Drajat" Lamongan has implemented accountability dimensions including honesty and legal accountability managerial accountability, program accountability, policy accountability, financial accountability. However, there are several dimensions of accountability that have not run optimally. First, in honesty and legal accountability, it is explained that in foundations there are no concurrent positions but sometimes there are concurrent duties by administrators. This occurs because the presence of administrators is not fully in accordance with the existing management structure. Second, related to policy accountability, it is explained that the foundation already has policies related to strategic plans, but has not set a timeline for achieving targets for each policy that has been formulated. Third, in terms of financial accountability at the foundation, when viewed in terms of financial statements, it is still relatively simple in the form of cash flow, and is not fully in accordance with PSAK No. 45
Co-Authors Alia Ariesanti Ambar Kusumaningsih ANDRIYANA, ERFA ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Bella Apryani Pujayanti Cantika Sari Siregar Damayanti, Novita Dwi Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin DEWI ASMASARI, WANITA Dian Anita Nuswantara EKA PUTRA, FAISHAL Fira Kartika Ningtyas Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hariyati Hariyati Hariyati Herbekti Riyandhono Julietta Fairuzar Awrasya Khoirul Wakhid Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Mariana Marsha Cantika Mei Ruli Ninin Hilmawati Neilly Alfiatur Rohmah Novia Yusfiyanti Laili Novita Sari Nuril Firdaus Putri Asmiati Cahya PUTRI, SILVIA Redianto Putra Rediyanto Putra Rendra Arief Hidayat Safira Amelia Santoso Salvany Maulida Rahma Hafsah Shanfariza Nevada Siti Aisyah SUHADI, ARINNA Sylvia . Yolandha Dewi Rosestino