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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Abdimas Bina Bangsa Indonesian Journal of Society Development (IJSD)
Dios Nugraha Putra
Universitas Jambi
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Activity based costing method dalam penentuan harga pokok produksi pada Industri Batik di Kota Jambi Ratih Kusumastuti; Muhammad Ridwan; Dios Nugraha Putra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.048 KB) | DOI: 10.32670/fairvalue.v4i8.1441

Abstract

The purpose of this study was to determine the accuracy of the calculation of the cost of production of batik in the batik industry in Jambi City using the Activity Based Costing Method and to determine the difference in product costs using the Activity Based Costing Method and the system applied by the batik industry in Jambi City. The research object to be studied is the application of the Activity Based Costing Method in the batik industry in Jambi City. The population of this research is the batik industry in Jambi City. Samples were selected based on predetermined criteria. This study uses qualitative and quantitative descriptive analysis methods, namely qualitative descriptive analysis, namely explaining, summarizing various conditions and problems that arise in the object of the study. Based on what happened and compared with the actual situation on the object under study. The results showed that the Production Cost with the ABC system approach resulted in lower costs. This cost is obtained by calculating the labor cost rate and factory overhead costs. Where direct labor costs are the most significant costs in production activities. The cost calculation makes a significant difference. The cost calculation carried out by the company produces a greater cost, and has a difference for each unit of product. This is because the overhead rates have not been allocated properly. So it is necessary to calculate with a more accurate approach, namely with an alternative approach to the Activity Based Costing method so that it can produce accurate costs.
E-Commerce Technique Training for Bumdes for Business Development in Mendalo Indah Village, Jaluko District, Jambi Wiwik Tiswiyanti; Fredy Olimsar; Nela Safelia; Istiqomah Melinda; Dios Nugraha Putra
Indonesian Journal of Society Development Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i5.6000

Abstract

The service aims to help develop businesses carried out by BUMDes through training in e-commerce techniques in Mendalo Indah Village. The method for achieving goals is carried out through stages; firstly a location survey, the two teams conducted a pre-research to find out the problems faced by partners and finally provided training and practice in using digital applications with e-commerce. Activities are provided to MSMEs and BUMDes administrators. The results are in the form of providing knowledge about digital marketing strategies to partners, and partners are able to utilize digital technology as a platform to increase village original income and the welfare of village communities
PENDAMPINGAN UMKM DALAM MENGHADAPI TRANSFORMASI DIGITAL; PEMBUKUAN KEUANGAN DIGITAL DAN METODE PEMBAYARAN DIGITAL Fredy Olimsar; Wirmie Eka Putra; Feny Tialonawarmi; Dios Nugraha Putra; Rofikhoh Rofikhoh
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.697

Abstract

Currently is the era of digitalization where all buying and selling transactions can be carried out digitally. Based on this, there is still a lack of business actors who utilize digital sales and create digital financial reports. One of the micro and small businesses in the city of Jambi that has not yet carried out digital transformation is the Salsa 717 Kerupuk & Kemplang. Business actors still use non-digital methods in their financial bookkeeping. Therefore, this service aims to provide assistance and training in creating digital financial bookkeeping, as well as digital payment methods. Planned activities that will be implemented include providing training and direct assistance to business actors. The results of this PPM activity are: UMKM business actors can face digital transformation by implementing digital financial bookkeeping and digital payment methods, and can increase the value and quality of UMKM
Co-Authors Feny Tialonawarmi Fredy Olimsar Istiqomah Melinda Muhammad Ridwan Nela Safelia Ratih Kusumastuti Rofikhoh Rofikhoh Wirmie Eka Putra Wiwik Tiswiyanti