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Keuntungan Usahatani Cabai Besar Di Kabupaten Jember Muhammad Firdaus; Suherman Suherman; Farid Wahyudi; Ahmad Sauqi; Nanda Widaninggar
Journal of Economics Development Issues Vol 2 No 02 (2019): Journal of Economics Development Issues
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Penelitian ini bertujuan untuk mengetahui tingkat keuntungan usahatani cabai besar rata-rata per hektar di Kabupaten Jember. Data primer diperoleh dari 120 responden petani cabai besar di Kecamatan Wuluhan dan Kecamatan Ambulu. Pengambilan sampel dilakukan dengan metode Multistage Random Sampling. Analisis data menggunakan keuntungan absolut. Hasil penelitian menunjukkan bahwa: 1) Usahatani cabai besar di Kabupaten Jember memerlukan biaya produksi total rata-rata sebesar Rp53.532.193 per hektar, 2) Usahatani cabai besar di Kabupaten Jember menghasilkan penerimaan total rata-rata sebesar Rp180.210.264 juta per hektar. 3) Usahatani cabai besar di Kabupaten Jember menghasilkan keuntungan bersih rata-rata sebesar Rp126.678.071 juta per hektar.

COST PROFIT VOLUME ANALYSIS OF BIG CHILI FARMING IN JEMBER REGENCY Muhammad Firdaus; Suherman Suherman; Farid Wahyudi; Ahmad Sauqi; Nanda Widaninggar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5190

This study aims to determine the total cost of production, revenue and income, and BEP of Big Chili farming per hectare in Jember Regency. Data was obtained from primary and secondary sources. Primary data was obtained from 120 farmers in Ambulu and Wuluhan Subdistricts (Big Chili farming centers in Jember Regency) by using a multistage sampling technique. Secondary data was obtained from the Agriculture Service and the Central Statistics Agency. This study uses the absolute Profit analysis and Break Event Point analysis. The results showed that big chilli farming per hectare in Jember Regency required a total production cost of Rp52.4 millions, resulting in a total revenue of Rp177.5 millions, and a net profit of Rp125.1 million. In addition, the minimum production of Big Chili farming in Jember Regency so that farmers do not experience losses is 3.771 kg per hectare. While the minimum price of Big Chili farming in Jember Regency so that farmers as not to suffer loss is Rp4.106 per kilogram.

PENERAPAN SISTEM AKUNTANSI DASAR DAN PELAPORAN KEUANGAN KPRI “KENCANA” Nanda Widaninggar; Nurshadrina Kartika Sari
Jurnal Pengabdian Masyarakat IPTEKS Vol 4, No 2 (2018): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/pengabdian_iptek.v4i2.1842

Koperasi Pegawai Republik Indonesia”KENCANA” Situbondo memiliki fungsi bagi peningkatan kesejahteraan anggotanya. Akan tetapi, bekal kemampuan pengelolaan keuangan, terutama pembukuan belum dimiliki secara mumpuni oleh pengurus KPRI, sehingga muncullah banyak pertanyaan dari anggota mengenai proses pencatatan dan pelaporan keuangan, sehingga dikawatirkan muncul rasa tidak percaya terhadap pengurus, mengingat setiap kali Rapat Anggota Tahunan pertanyaan-pertanyaan yang mencuat adalah tidak jauh dari masalah pengelolaan keuangan. Tujuan khusus kegiatan PKM ini adalah: (1) Unit Simpan Pinjam (USP) dan Unit Usaha KPRI ”KENCANA” mampu mengimplementasikan sistem akuntansi dasar, dan (2) Mampu melakukan pelaporan keuangan secara lebih baik. Target jangka panjang kegiatan PKM ini adalah “kemampuan memperoleh bantuan pinjaman modal dari lembaga keuangan formal”. Target jangka pendek (1) USP dan Unit Usaha memiliki sistem dalam siklus akuntansinya, (2) USP dan Unit Usaha melakukan pelaporan keuangan secara lebih baik. Metode untuk mencapai target dilakukan melalui kegiatan pelatihan dan pendampingan bagi pengurus. Pelatihan dan pendampingan difokuskan pada penerapan dasar-dasar akuntansi menggunakan sistem terkomputerisasi sederhana serta penyusunan laporan keuangan. Pelatihan dan pendampingan dilakukan untuk memperkuat kemampuan pengurus USP dan Unit Usaha dalam pembukuan, penerapan siklus akuntansi dasar, dan penyusunan laporan keuangan. Pada program ini telah berhasil dibangun suatu sistem pelaporan keuangan berbasis web yang bernama Aplikasi Akuntansi dengan alamat kprikencana.com. Kata Kunci: Penerapan Sistem Akuntansi Dasar, Pelaporan Keuangan, Aplikasi Akuntansi

Analisis Pengaruh Rasio Keuangan dan Faktor Ekonomi Makro Terhadap Financial Distress Pada Perusahaan Manufaktur Fani Febriana Putri; Haifa Haifa; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.607

This study aims to analyze financial ratios and macroeconomic factors on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The data used in this study were obtained from the company's annual financial statements. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling and obtained 18 food and beverage sub-sector manufacturing companies with the 2016-2019 research period. The data analysis method in this study was logistic regression analysis. Based on the data analysis, it is concluded that the liquidity ratio as measured by the Current Ratio (CR), inflation and exchange rates have no effect on financial distress while the profitability ratio as measured by Return on Equity (ROE) and solvency ratio as measured by Debt to Total Assets Ratio (DAR) has an effect on financial distress.

Determinan Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Cluring, Kabupaten Banyuwangi Devi Indah Permatasari; Muhaimin Dimyati; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.608

Taxes are one of the sources of national development costs to improve people's welfare. This study aims to analyze whether Socialization, Tax Knowledge, Tax Sanctions, Taxpayer Awareness, and Service Quality have a simultaneous and partial effect on Compliance with Paying Land and Building Taxes in Cluring Sub-District, Banyuwangi District. By a hundred of respondents, the analytical technique used in this research is multiple linear regression. The results showed that Socialization, Tax Knowledge and Service Quality had a positive not significant effect on Land and Building Taxpayer Compliance. Meanwhile, Tax Sanctions and Taxpayer Awareness had a positive and significant impact on Land and Building Taxpayer Compliance in Cluring District, Banyuwangi Regency.

Inovasi Pada Produk Tahu Di Dusun Pomo, Desa Ampel, Kecamatan Wuluhan, Kabupaten Jember Wahyu Pamungkas; Nikita Diana Diningrum; Rellysia Gestania Putri; Rizka Ellafatul; Taufik Rahman; Nanda Widaninggar
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 2 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i2.634

This Community Service aims to add value to the Tofu produced by Mr. Tomo's family from Pomo Hamlet, Ampel Village, Wuluhan District, Jember Regency. This home industry did not yet recognize the importance of product innovation, how to innovate on products, and the implementation of marketing through product packaging in a more attractive manner. In addition, operations and business records had not been carried out in an accountable manner, so that the maximum production capacity had not been achieved. Cost of Goods Sold was calculated simply and potentially inaccurate because it was not properly recorded. Activities were carried out through product innovation counseling; assistance in making packaging designs, both from the type of container and logo; as well as assistance on how to make Tofu Kress as a result of innovation. The next activity was carried out through Business Analysis, both from the production and financial aspects, to be able to find out the allocation of capital and profits generated after the innovation of “Tahu Kress”. As a result, Mr. Tomo's family significantly understands the importance of product innovation, was able to implement value added to Tofu products by making Tofu Kress, placing it in containers with up-to-date designs, and conducting business analysis on production and financial aspects to develop the production of Tofu in a sustainable manner.

Inovasi Pada Produk Tahu Di Dusun Pomo, Desa Ampel, Kecamatan Wuluhan, Kabupaten Jember Wahyu Pamungkas; Nikita Diana Diningrum; Rellysia Gestania Putri; Rizka Ellafatul; Taufik Rahman; Nanda Widaninggar
JURNAL PENGABDIAN MASYARAKAT Vol 2 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i2.634

This Community Service aims to add value to the Tofu produced by Mr. Tomo's family from Pomo Hamlet, Ampel Village, Wuluhan District, Jember Regency. This home industry did not yet recognize the importance of product innovation, how to innovate on products, and the implementation of marketing through product packaging in a more attractive manner. In addition, operations and business records had not been carried out in an accountable manner, so that the maximum production capacity had not been achieved. Cost of Goods Sold was calculated simply and potentially inaccurate because it was not properly recorded. Activities were carried out through product innovation counseling; assistance in making packaging designs, both from the type of container and logo; as well as assistance on how to make Tofu Kress as a result of innovation. The next activity was carried out through Business Analysis, both from the production and financial aspects, to be able to find out the allocation of capital and profits generated after the innovation of “Tahu Kress”. As a result, Mr. Tomo's family significantly understands the importance of product innovation, was able to implement value added to Tofu products by making Tofu Kress, placing it in containers with up-to-date designs, and conducting business analysis on production and financial aspects to develop the production of Tofu in a sustainable manner.

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