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All Journal e-Journal Ekonomi Bisnis dan Akuntansi JIFA (Journal of Islamic Finance and Accounting) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS
Eza Gusti Anugerah
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba Eza Gusti Anugerah; Nining Ika Wahyuni; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol 4 No 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4554

Abstract

The purpose of this research is to study how Target Costing implementation on managing production cost in Tape ProducerSumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in SumberMadu was the reason and motivation behind this research. To get all the data that needed in this research, researcher chooseto do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculatedby Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other toknow how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target CostingImplementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much asthe desired profit. And then, Sumber Madu can manage the production cost on its product.
PENERAPAN BENCHMARKING DAN TARGET COSTING SEBAGAI DASAR INOVASI PRODUK ROTI SEHAT PADA BISNIS START-UP Eza Gusti Anugerah; Oktaviani Ari Wardhaningrum; Ruli Bahyu Antika
ABDIMAS UNWAHAS Vol 7, No 1 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i1.6553

Abstract

Desa Koncer Kidul terletak di bagian selatan dari kantor pemerintahan Kabupaten Bondowoso. Masyarakat di desa ini memiliki antusias yang tinggi terhadap kewirausahaan, hal ini ditunjukkan oleh antusiasme masyarakat desa mengikuti pelatihan, salah satunya tata boga. Masyarakat Desa Koncer Kidul tersebut hanya memiliki kemampuan dan keahlian dalam membuat produk tetapi mereka tidak memiliki pengetahuan terkait strategi bisnis usaha baru (start-up). Keinginan yang tinggi dalam berbisnis atau memiliki usaha sendiri ini harus didukung dengan optimal melalui pendampingan terkait strategi dan perhitungan biaya bisnis. Tim pengabdian Universitas Jember melihat hal ini sebagai peluang untuk membantu masyarakat Desa Koncer Kidul dalam mengatasi permasalahan tersebut. Dengan ilmu dan keahlian yang dimiliki oleh tim beserta keterlibatan mahasiswa menawarkan solusi atas permasalahan di atas dengan melakukan pendampingan dan pembinaan terkait benchmarking, analisis target costing, dan analisis komposisi gizi. Melalui pendampingan ini, masyarakat Desa Koncer Kidul dapat memulai bisnis baru dengan produk yang mengutamakan kualitas dan kesehatan. Lebih lanjut, luaran dari pengabdian ini yang berkontribusi untuk akademis adalah software siap pakai terkait analisis target costing dan komposisi gizi.Kata kunci: benchmarking, roti sehat, start-up, target-costing
What drives the disclosure of corporate philantrophy? An Indonesian context Kamila Rizki Rahma; Eza Gusti Anugerah; Bunga Maharani
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5352

Abstract

Corporate philantrophy activities have become an important factor for corporate management. Drawing on this issue, this research intends to disclose the effect of profitability, firm size, and audit committee on corporate philanthropy (CSR donations) in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The population in this study were manufacturing companies listed on the Indonesian stock exchange. The sample included 352 data sets from 174 companies. Secondary data utilized in this study were derived from the www.idx.co.id. Multiple linear regression for data analysis employed SPSS. This study uncovers that profitability and firm size have a positive effect on corporate philanthropy, while the audit committee has no significant effect on corporate philanthropy. This study provides implications for corporate management that increasing profitability will increase corporate philantrophy.
Co-Authors Bunga Maharani Imam Mas'ud Kamila Rizki Rahma Nining Ika Wahyuni Oktaviani Ari Wardhaningrum Ruli Bahyu Antika