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All Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Abdi Masyarakat UIKA Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
M. Imam Sundarta
Universitas Ibn Khaldun
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Calculation of the Cost of Production of Candied Carica at the Exotic Umkm in Dieng, Wonosobo, Central Java Muhamad Nur Rizqi; Hurriyaturrohman Hurriyaturrohman; M. Imam Sundarta; Yudiana Yudiana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1612

Abstract

The purpose of holding this community service is to facilitate understanding and solving a little problem experienced by MSMEs in general and Exotic Dieng MSMEs in particular. The concern of this community service is the calculation of the Cost of Goods Manufactured for products that are quite popular with domestic and foreign tourists. The method used in accompanying the calculation of the cost of goods manufactured is the Full Costing method with the addition of the Joint cost allocation method, this is done because these MSMEs still combine production costs, cannot separate various types of costs, and have not understood the importance of allocation to joint costs incurred so that the cost of goods mentioned is only a range without a certainty. The results obtained about the cost of goods of candied Carica cup packaging and glass bottle packaging are Rp. 1,333.28 and Rp. 7,204.51, respectively. With the use of the full costing method in determining the cost of goods manufactured and the joint cost allocation method, it is clear the number of production costs obtained. Although the results obtained are smaller than the range stated by the owner of this MSME, we are of the view that there should still be a review of the calculations that have been obtained at least once a year, this is a form of vigilance or beware of inflation, especially in raw material.
Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT Campina Ice Cream Industry Tbk Periode 2017-2021 Anggi Pebriyani; M. Imam Sundarta; R. Dudung Abdul Syukur
eCo-Fin Vol. 5 No. 3 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i3.861

Abstract

PT Campina Ice Cream Industry Tbk is one of the food and beverage companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine the financial performance of the company using the Economic Value Added (EVA) method. This type of research is descriptive qualitative, using financial statement data for 2017-2021 obtained from the company's official website and the IDX. The results of this study indicate that PT Campina Ice Cream Industry Tbk achieved a positive EVA value in 2017 and a negative EVA value in 2018-2021. A positive EVA value, or EVA > 0, means that the company is able to create added value, which indicates that the profit generated is able to cover the existing capital costs (Capital Charges), which means that the company is able to meet shareholders' expectations and the company's financial performance is said to be good. Conversely, a negative EVA value or EVA < 0, which means that the company has not been able to create value, indicates that the profit earned cannot cover the existing capital charges, which means that the company has not been able to meet the expectations of shareholders and the financial performance of the company is said to be not good.
THE ROLE OF KKN STUDENTS IN CARRYING OUT MALAY LANGUAGE TEACHING ACTIVITIES AT THE LOCATION OF SINGHANAKHON WITTAYANUSORN SCHOOL, THAILAND Hurriyaturrohman Hurriyaturrohman; Melodia Cantika; Titing Suharti; M. Imam Sundarta; Ritzkal Ritzkal
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol 7 No 4 (2023): DESEMBER 2023
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2170

Abstract

Ibn Khaldun University Bogor International KKN is a form of community service activity. Real Work Lectures will be held on 16 May – 30 September 2023. Activities consist of teaching activities for junior high school students (Mattayom), and community service activities. This article discusses the school activities of Singhanakhon Wittayanusorn School and additional activities of KKN students. KKN activities aim to provide experience and as a form of learning process for students to explore the school's potential that can be developed. The learning method used is to use a basic Malay language book for the easiest introduction to vocabulary. An additional activity for KKN students is the Minicamp Qur'an activity which aims to teach students to create ash-syu'ur Al-Qur'ani (Qur'anic feelings) in students, instilling the spirit of increasing recitations of the Qur'an. The community service activities carried out include helping to clean the garden and planting mango tree seedlings in the garden of the school owner of the Singhanakhon Wittayanusorn School with the aim of creating a sense of care for the environment and a form of cooperation and mutual cooperation with the community. Ibn Khaldun University Bogor's KKN activities are expected to provide benefits to the community, students and schools, especially those aimed at creating a generation that can develop in languages ​​other than their own country and become role models in all things.
Observation of Agricultural Business Conditions in RT 05 Parakan Jaya Village in Economic Terms During the Covid-19 Pandemic Mila Indah Sari; M. Imam Sundarta
Abdi Masyarakat UIKA Vol 2 No 1 (2023): MARET
Publisher : Universitas Ibn Khaldun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/amk.v2i1.1860

Abstract

The world is currently going through difficult times due to the COVID-19 pandemic. Indonesia is also one of the countries affected by the COVID-19 pandemic. As a result of this pandemic, all human activities have been disrupted, even paralyzing the community's economic sector. The agricultural sector is a superior sector because the livelihood of the Indonesian population is mostly farming. Parakan Jaya village where most of the population as vegetable farmers. One of the vegetable producers in Bogor Regency. Vegetables are food crops as the basic needs of the community. This farming is carried out by ladies and gentlemen in the neighborhood of Rt 05 Rw 08 Parakan Jaya Village, Kemang Bogor. This service activity is called the independent written idea real work lecture (KKN-GTM) because the implementation technique is carried out independently and the location of the activity is carried out in the residential environment. The purpose of this service is to find out the activities of agricultural activities that are carried out every day, especially in the midst of the COVID-19 pandemic that is currently happening in Indonesia.
Analysis Of Costing Variables In Decision Making Case Studies In Confectionery Companies (Msmes) Elma Amalia; M. Imam Sundarta; Widhi Ariyo Bimo
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7210

Abstract

The pandemic covid19 has caused MSME in Indonesia to experience a decrease in profit levels and cannot use capacity to the fullest, so there is capacity that can still be utilized by receiving special orders.  Then this study aims to know how MSME apply the cost of goods manufacture by variabel costing method which can increase profits during the pandemi of Covid19 and how the MSME apply cost analysis by variabel costing in short term decision making. This research was conducted in Uniform Original Confection using quantitative data types which were then analyzed using descriptive methods.. Sample data collacted through interviews and observation regarding production data and cost incurred during the pandemi of Covid19 and when there of special orders. Sample data was determined using a purposive sampling technic and the samping technic used was a non probability sampling tehnic. The result of this studi this can be see through the total variabel production costs to produce 2.060 unit uniforms is Rp 65.685.160 then the variabel cost each unit is Rp 31.886, so MSME can do application and calculate cost of goods manucfature by variabel costing method consitently because thia method can generate profit for MSME. And the resultf of cost analysis by variabel costing method in short-term decision making, the company can receive the special order because with the special order the net profit obtained has increased by Rp 2.489.900.
Operational Audit Of Human Resources (Case Study At PT. Jabarti Abazas Prima) Amelia Sandra; M. Imam Sundarta; Leny Muniroh
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7214

Abstract

This study aims to find out related to employee activities that have been determined, to determine the controls that have been implemented, and to find out whether operational audits of human resources can improve efficiency and effectiveness on the performance of company employees. In order to assess the effectiveness and efficiency of the company's operational activities.The research method used in this study is to use a qualitative approach using descriptive methods where the results of data research are in the form of exposure to the results of the situation that has been studied and presented in the form of narrative variants or recommendations for companies. The data collection used are interviews, observation, documentation and literature study. Assessment of the effectiveness and efficiency of the company obtained from data sources in the form of secondary data, namely the history and development of the company, organizational structure, data on the implementation of human resources and documents related to research and also obtained data sources in the form of primary data, namely financial reports on operational activities and interviews with company manager.The results of the study indicate that the policies contained in the company towards employee activities are in accordance with what has been determined. It can be concluded that the operational activities of human resources at PT. Jabarti Abazas Prima has not been effective and efficient because there are still weaknesses that have resulted in hampering the development of the company.
Analysis of Financial Ratios to Measure Financial Performance in the Oil and Gas Industry Listed on the Indonesia Stock Exchange for the Period 2017-2021 Annisa Desri Kurnia; M. Imam Sundarta; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14868

Abstract

This study aims to determine the financial performance of oil and gas companies listed on the IDX for the 2017-2021 period. This type of research is a descriptive qualitative research with secondary data, namely in the form of financial reports of oil and gas companies listed on the IDX obtained from the website www.idx.co.id with time series and cross sectional analysis. The samples used in this study are three oil and gas companies listed on the IDX for the 2017-2021 period, namely PT. Astrindo Nusantara Infrastructure Tbk, PT. Elnusa Tbk and PT. Main radiant interinsco Tbk with sampling technique using purposive sampling method. Analysis of the data used is the analysis of financial ratios. The results showed that in the ratio analysis of the overall company finances which became the object of research the company had a good performance.
Analysis of Economic Value Added (EVA) and Market Value Added (MVA) Methods to Assess Financial Performance (Sub-sector of Food and Beverage Companies Listed on the IDX for the 2017-2021 Period) Cindy Krisdiyanti; M. Imam Sundarta; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14869

Abstract

This study aims to determine and analyze financial performance using the economic value added (EVA) and market value added (MVA) methods in the food and beverage company sub-sector listed on the IDX for the 2017-2021 period. This type of research is qualitative with a descriptive approach. The sampling technique used in this study was purposive sampling of 30 companies, there were three food and beverage companies used as samples. The results showed that the EVA value at PT Akasha Wira International obtained a positive EVA value (EVA> 0) for five years, while at PT Sariguna Primatirta Tbk obtained a positive EVA value (EVA> 0) only in 2019 and 2021 and at PT Indofood CBP Sukses Makmur obtained a positive EVA value (EVA> 0) in 2017-2019 and 2021, this means that the company is able to create economic added value for the company. However, PT Sariguna Primatirta Tbk obtained a negative EVA value (EVA < 0) in 2017, 2018 and 2020, while PT Indofood CBP Sukses Makmur Tbk obtained a negative EVA value (EVA < 0) only in 2020, this means that the company has not been able to create economic added value. The market value added (MVA) value at PT Akasha Wira International Tbk obtained a negative MVA value (MVA < 0) in 2017 and 2018, this indicates that the company was unable to increase the wealth of the company and shareholders. Meanwhile, in 2018-2021, it obtained a positive MVA value (MVA> 0) and at PT Sariguna Primatirta Tbk and PT Indofood CBP Sukses Makmur Tbk obtained a positive MVA value (MVA> 0) for five years, this indicates that the company was able to increase the wealth of the company and shareholders.
The Effect of Good Corporate Governance on Market Capitalization in Companies Jundi Muhammad Basith; M. Imam Sundarta; Azolla Degita Azis
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14871

Abstract

This study aims to determine the effect of good corporate governance on market capitalization either partially or simultaneously, good corporate governance referred to here are audit committees, independent commissioners and institutional ownership. The population in this study uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a total sample of 13 companies. The sampling method in this study is based on the criteria of the population or also called purposive sampling. This research is a quantitative study that uses secondary data in the form of financial statements of manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. In this study, we tested the panel data regression model using the chow test and selected the fixed effect model with generalized least squares to test the panel data regression. In this study, analysis was also carried out using descriptive analysis methods, classical assumption tests, T tests and F tests as well as analysis of the coefficient of determination R2. The results of research conducted partially show that the audit committee has no effect on market capitalization, then independent commissioners have a significant effect on market capitalization and institutional ownership has a significant effect on market capitalization. The results are carried out simultaneously indicating that the audit committee, independent commissioners and institutional ownership have a joint effect on market capitalization
Analysis of Financial Performance Growth Using the Du Pont System at PT. Astra Agro Lestari Tbk Yogi Resmawan; M. Imam Sundarta; Azolla Degita Azis
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023)
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14874

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan serta pertumbuhan kinerja keuangan PT. Astra Agro Lestari Tbk periode 2016-2020. Untuk mengetahui kinerja keuangan tersebut dilakukan analisis menggunakan Du Pont System dengan melakukan perhitungan Net Profit Margin dan Total Assets Turnover untuk mencari Return On Investment, yang kemudian dari hasil Return On Investment tersebut dilakukan analisis pertumbuhan Return On Investment dengan menggunakan rasio pertumbuhan. Analisis Du Pont System digunakan untuk mengetahui sejauh mana efektif dan efisiensi perusahaan dalam mengelola aktiva nya untuk menghasilkan laba. Dalam penelitiannya dilakukan pengumpulan data, klasifikasi data, memasukan data kedalam tabel, analisis data menggunakan Du Pont System approach dan analisis pertumbuhan Return On Investment untuk mengetahui perkembangan kinerja perusahaan. Berdasarkan tahapan tersebut menunjukan bahwa Return On Investment tahun 2016-2017, 2017-2018, dan 2018-2019 mengalami pertumbuhan negatif atau menurun, yang di tunjukan dengan angka Return On Investment pada tahun 2016-2017 sebesar -10,16%, tahun 2017-2018 sebesar -22,73%, dan tahun 2018-2019 sebesar -100,32% sebaliknya pada tahun 2019-2020 mengalami pertumbuhan positif atau naik yang di tunjukan dengan angka Return On Investement mengalami kenaikan sebesar 85,5%.
Co-Authors Amelia Sandra Anggi Pebriyani Annisa Desri Kurnia Azolla Degita Azis Cindy Krisdiyanti Elma Amalia Ficka Adelya Hurriyaturrohman Hurriyaturrohman Hurriyaturrohman Jundi Muhammad Basith Leny Muniroh Melodia Cantika Mila Indah Sari Muhamad Nur Rizqi R. Dudung Abdul Syukur Ritzkal, Ritzkal Suharti, Titing Widhi Ariyo Bimo Yogi Resmawan Yudiana Yudiana Yudiana