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Pincuk Sebagai Metode Penetapan Harga Jual (Studi Fenomenologi Pada Penjual Nasi Pecel Di Blitar) Endah Masrunik; Agustyas Retno Hernani
Jurnal Studi Manajemen dan Bisnis Vol 8, No 2 (2021): Desember
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v8i2.12597

Abstract

Penelitian ini bertujuan guna mengetahui fenomena-fenomena yang terjadi atau yang dilakukan oleh penjual nasi pecel dalam menentukan harga pokok penjualan nasi pecel. Pincuk sendiri merupakan wadah yang terbuat dari daun pisang yang di bentuk kerucut dan digunakan untuk membungkus nasi. Dalam penelitian ini menggunakan metode kualitatif dengan sumber data primer. Dimana penelitian ini berfokus pada analisa terhadap tindakan-tindakan atau tingkah laku penjual nasi pecel dalam menetapkan harga jual. Dari hasil penelitian ini menunjukkah bahwa penetapan harga jual bukan hanya cerminan dari harga pokok penjualan, namun terdapat fenomena-fenomena lain yang menciptakan ciri khas seperti dalam penggunaan metode pincuk dalam penetapan sebuah harga jual dengan memanfaatkan insting manusia untuk menakar serta menimbang menggunakan tangan semua komponen disetiap pincuknya saat proses peracikan. Sehingga unsur-unsur cost produksi dalam setiap pincuknya berbeda, namun harga jual per pincuknya sama.
Implementasi Corporate Social Responsibility (CSR) Baitul Maal Wat-Tamwil (BMT)Darussalam Wates Endah Masrunik; Arif Wahyudi; Redy Khoirianto; Rega Wulandari
Jurnal Studi Manajemen dan Bisnis Vol 8, No 1 (2021): Juni
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v1i1.10796

Abstract

CSR atau Corporate Social Responsibility merupakan suatu pertanggungjawaban sosial suatu entitas kepada pihak lain. Dimana hal ini dimaksudkan untuk meningkatkan citra dari entitas. Penelitian ini bertujuan untuk mengetahui sejauh mana pelaksanaan Corporate Social Responsibility (CSR) di Baitul Maal Wat-Tamwil (BMT) Darussalam Wates. Metode kualitatif diskriptif digunakan dalam penelitian ini, dimana peneliti melakukan wawancara secara mendalam baik kepada karyawan BMT maupun kepada masyarakat sekitar BMT, kemudian menarik kesimpulan dari hasil wawancara tersebut. Hasil dari penelitian ini yaitu bahwa BMT telah melaksanakan CSR yaitu dengan memberikan sedekah atau bantuan untuk mendirikan masjid di dekat BMT sehingga bisa digunakan oleh karyawan BMT untuk beribadah serta masyarakat sekitar BMT. Bentuk CSR lainnya yaitu berupa santunan anak yatim piatu, kaum duafa serta melakukan tasarufan apabila ada warga sekitar BMT yang meninggal. Dana yang digunakan untuk CSR BMT diambilkan dari uang wakaf dari transaksi murabahah di BMT.
Analisis Perhitungan Harga Pokok Produksi dengan metode Full Costing sebagai Penentu Harga Jual pada Produksi pak Kembang Cap 'KRESS’ NO' Anam Miftakhul Huda; Dita Kurniasari; Endah Masrunik
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.606 KB)

Abstract

Processed Industry Cap "Kress'no" is one of the business in processed opak flower industry or also called opak gambir. In determining the right price, the company must calculate the cost of goods. The goal is that the Processed Industry Cap "Kress'no" in financial processing can know the results of the measurement of basic prices within the company. Primary data used in this research using full costing method contains different value difference. The result of experiment of full costing method is Rp 5,617,00 while company method is Rp 5,566,00. From both calculations shows that the full cost calculation method is higher than the company method. Is there a difference of Rp 51.00 between full costing method and company method. Due to the company's method of Processed Industry Cap "Kress'no" has not been effective in the cost of production. Costs that have not yet been accounted for are the costs of cardboard and raffia purchases and have not yet calculated the fixed overhead cost including depreciation costs for machinery and equipment. While the full costing method. All costs incurred during production in detail.
PENENTUAN HARGA JUAL DENGAN METODE ENTONG PADA PENJUAL JENANG (Studi Fenomenologi Pada Penjual “Jenang” Desa Ngembul Kecamatan Binangun) Arif Wahyudi; Endah Masrunik
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 1 (2019): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.007 KB) | DOI: 10.35457/akuntabilitas.v12i1.772

Abstract

This research aims to understand the method for determining price which is applied by jenang (mixed porridge) seller in Ngembul Village Binangun District in Blitar City. Therefore, by using this method which is acceptable with the particular price and does not effect for losing the profit of seller as well as it can be competitive in the market. The method uses qualitative approach and focused on phenomenology. The researcher analyzes the data, ways, attitude and phenomena which are obtained from the object studied (mixed porridge) seller. The result of this study shows that the seller determines the price by using entong (special spoon for taking the porridge). The seller thinks that from all tolls, the entong is the best spoon used to fill all the kinds of the expenditures. Although, there are some differences of each spoons that are applied, but those are not the big problems for the seller and the buyer because it’s differences are not too much.
PENETAPAN BIAYA PRODUKSI TAYANGAN IKLAN DI MADU TV BIRO BLITAR Agustyas Retno Hernani; Endah Masrunik
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 12 No 2 (2020): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v13i2.1563

Abstract

Production costs are costs contained in a product or service, so the costs incurred must be able to be identified and calculated correctly, so that the total production costs incurred are truly accurate. The purpose of this study is to find out what costs are contained in the determination of production costs for an advertisement and how to calculate them. The method used is descriptive qualitative, where data is collected by interview and observation method and then draws a conclusion from the results of these interviews and observations. The results of this study indicate that the production costs incurred for an advertisement are determined by the bureau which consists of equipment rental costs and crew costs or salaries (excluding basic salaries) then the amount is calculated and added with transportation costs
PENENTUAN LOKASI USAHA BERDASARKAN ARAH MATA ANGIN (Studi fenomenologi Pada Pemborong Padi Di Kecamatan Kesamben) Endah Masrunik; Arif Arif Wahyudi; Redy Khoirianto; Moh. Zaki Kurniawan
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 13 No 1 (2021): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v14i1.1709

Abstract

This study aims to reveal the strategies of rice wholesalers in determining the right business location according to the cardinal directions to meet consumer needs. Choosing the right location will have an impact on the development of the business. The method uses qualitative method and phenomenological approach, where the researcher explores the high and deep meaning of events or phenomena applied by the contractors in choosing a business location. The result proves the contractors choose the location based on the belief in the wind direction which is adjusted to the Java market day which is difficult to accept logically. Furthermore the choice of business location is based on magical beliefs. The contractor believes that the wind direction that is adjusted to certain days and markets is special and will generate profits used for business activities.
COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village) Istika Risyanti; Endah Masrunik
JARES (Journal of Academic Research and Sciences) Vol 3 No 1 (2018): March 2018
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.874 KB) | DOI: 10.35457/jares.v3i1.505

Abstract

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.
Penyelesaian piutang tak tertagih pada primer koperasi purnawirawan abri (primkoppabri) kabupaten blitar Endah Masrunik; Arif Wahyudi; dewi Frenti
JURNAL EKUIVALENSI Vol. 6 No. 2 (2020): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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

Abstract

Giving credit to the cooperative always has a risk, for that the cooperative must try and plan carefully so that the risk of the emergence of problem loans can be reduced. The purpose of this study is to find out the development of non-performing loans at the Blitar Regency Retirement Cooperative Primer (PRIMKOPPABRI) in Blitar Regency, to know the impact caused by non-performing loans at the Purnawirawan ABRI Cooperative Primer (PRIMKOPPABRI) in Blitar Regency, and to Know the Problem Settlement of the Purnawirawan Cooperative Primary Primer. ABRI (PRIMKOPPABRI) Blitar Regency. The method used in this research is qualitative method. The results of the study show that the Primary Retirement Cooperative of the Indonesian Armed Forces (PRIMKOPPABRI) Blitar Regency experiences problem loans, and the impact on cooperatives is to disrupt the performance of cooperative management, increased costs incurred, bank profits are reduced, and cooperative capital is threatened undeveloped, while the impact on customers is the image the customer gets worse, and the loss of variety may be the next opportunity. Efforts by cooperatives to resolve problem loans are through alternative rescheduling, reconditioning, and restructuring.
DAMPAK COVID-19 PADA PENDAPATAN PETANI MELON DI WILAYAH KECAMATAN WATES REDY KHOIRIANTO; Endah Masrunik
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 1 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v15i1.2437

Abstract

Covid-19 has had a significant impact on various sectors in Indonesia. One of them is economics. The community's economy has decreased due to restrictions in the Covid era, besides the declining economy has caused people's purchasing power to also decrease. So this study aims to determine the impact of the Covid-19 pandemic on the income of melon farmers in Purworejo Village, Wates District, Blitar Regency. This research method uses qualitative research. The data collection methods used in this study were observation, documentation, and interviews. The results showed that with the Covid-19 pandemic the income of melon farmers decreased significantly. The price of melons for types A and b decreased by about 20%, while for melons type C the decline was up to 50%. So from this decline, the sales income of melon farmers decreased from Rp. 2000, - to Rp. 5000, - / kg. To avoid selling with big losses, melon farmers sell their harvests in bulk. In addition, melon farmers also prefer not to join the partnership.
PENINGKATAN KAPASITAS SUMBER DAYA MANUSIA (SDM) KEANGGOTAAN BPD DAN ANGGOTA BUM DESA PURWOREJO KECAMATAN SANAN KULON TAHUN 2020 Endah Masrunik; Arif Wahyudi; Redy Khoirianto
Kontibusi: Jurnal Kontribusi Kepada Masyarakat Vol 1 No 1 (2021): Science Contribution to Society Journal
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/scs.v1i1.1781

Abstract

Tujuan diadakan pelatihan ini bertujuan untuk meningkatkan kapasitas sumber daya manusia (SDM) keanggotaan BPD dan Anggota Bum Desa sehingga mampu meningkatkan kinerja organisasi. Metode yang digunakan dalam kegiata pengamdian masyarakat ini yaitu: metode ceramah, tanya jawab dan diskusi. Hasil dari kegiatan pengabdian masyarakat ini adalah kegiatan berjalan dengan lancar, peserta sangat antusias dalam mengikuti kegiatan pelatihan mulai awal hingga akhir.