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ANALISIS PENGHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus Pada UMKM HUNAY Kabupaten Probolinggo) Muhammad Qomaruddin Ridwan; Achmad Zaky
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.451 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran dan memberikan usulan tentang penghitungan harga pokok produksi yang dilakukan oleh HUNAY. Penelitian ini menggunakan metode deskriptif, dengan desain studi kasus. HUNAY selama ini belum memasukkan semua unsur biaya dalam penghitungan harga pokok produksi. Biaya yang dimasukan dalam penghitungan harga pokok produksi hanya biaya bahan baku utama. Pengelola mempertimbangkan keterbatasan sumberdaya dan fakta bahwa biaya bahan baku utama adalah komponen biaya produksi yang paling signifikan. Dampaknya, harga pokok produksi yang dihitung tidak memberikan hasil yang akurat. Alternatif solusi dari kondisi yang dihadapai oleh HUNAY adalah dengan menggunakan formulasi sederhana untuk menghitung dan membebankan komponen harga pokok produksi (biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik). Menggunakan formulasi sederhana, permasalahan keterbatasan sumberdaya dapat diatasi sehingga semua unsur biaya dapat dimasukan dalam penghitungan harga pokok produksi. Dengan demikian harga pokokproduksi yang dihitung akan memberikan hasil lebih akurat.  Kata kunci : HUNAY, Harga pokok produksi, Biaya bahan baku, Biaya tenaga kerja langsung, Biaya overhead pabrik
Peningkatan Life Skill Melalui Pelatihan Kewirausahaan dan Pembukuan Sederhana sebagai Upaya Job Preparation bagi Anak Panti Asuhan Yatim dan Dhuafa Christianingrum; Sumar; Muhammad Qomaruddin Ridwan
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.671 KB) | DOI: 10.31316/jk.v6i2.4116

Abstract

Abstrak Kegiatan ini dilatarbelakangi oleh permasalahan yang dihadapi oleh panti asuhan Yatim dan Dhuafa Muhammadiyah Belitung Timur. diketahui terdapat empat permasalahan utama yang dihadapi oleh pengurus serta anak-anak panti asuhan, yaitu: Keterbatasan Skill dalam Pembuatan Produk Kuliner, belum mampu melakukan pengemasan yang menarik, belum mengetahui cara pemasaran produk yang menarik serta belum mampu menyusun atau menggunakan aplikasi pembuatan laporan keuangan. Berdasarkan permasalahan yang dihadapi oleh panti asuhan tersebut maka pengabdi merumuskan solusi yang perlu dilakukan untuk mengasah kemampuan para penghuni panti asuhan. Pelatihan kewirausahaan diwujudkan melalui pelatihan pembuatan produk yang bernilai jual sehingga bisa menambah pemasukan panti asuhan untuk kegiatan operasional. Pelatihan pencatatan keuangan sederhana dan pembekalan pencatatan keuangan menggunakan aplikasi, serta pemberian buku saku sebagai pedoman pencatatan keuangan sederhana dan pencatatan keuangan usaha dalam aplikasi smart phone. Pelatihan ini dilaksanakan sebagai upaya Peningkatan life skill dan Job Preparation bagi Penghuni panti setelah mereka meningggalkan panti nantinya. Kata Kunci: life skill, Job Preparation, Kewirausahaan, Kuliner, Laporan keuangan Abstract This activity was motivated by the problems faced by the Orphan orphanage and Dhuafa Muhammadiyah East Belitung. it is known that there are four main problems faced by the management and children of the orphanage, namely: Limited Skills in Making Culinary Products, not being able to do attractive packaging, not knowing how to market attractive products and not being able to compile or use financial report making applications. Based on the problems faced by the orphanage, the service provider formulates solutions that need to be done to hone the abilities of the orphanage residents. Entrepreneurship training is realized through training on making products that are of selling value so that they can increase the income of orphanages for operational activities. Simple financial recording training and financial recording debriefing using the application, as well as providing pocketbooks as a guide for simple financial recording and business financial recording in smart phone applications. This training is carried out as an effort to improve life skills and Job Preparation for nursing home residents after they leave the home later. Keywords: life skills, Job Preparation, Entrepreneurship, Culinary, Financial reports
ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY Karmawan Karmawan Karmawan; Sumar Sumar; Muhammad Qomaruddin Ridwan; Dony Yanuar
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.658 KB) | DOI: 10.33019/ijbe.v6i3.476

Abstract

This study uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.
Pemetaan Pajak Daerah dan Retribusi Daerah di Pangkalpinang Firman Rahmadoni; Marlina Safitri; Suparlan Suparlan; Reniati Reniati; Rini Luciani Rahayu; Muhammad Qomaruddin Ridwan
Jurnal Bina Praja Vol. 14 No. 2 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.301-313

Abstract

Regional autonomy provides opportunities and challenges for Regional Governments to manage and explore sources of Regional Revenue. As the Capital of the Province, Pangkalpinang still relies on transfers, fund and yet their regional revenue is very low. This study tries to identify and map tax and levy revenues in Pangkalpinang and then formulate strategic recommendations that the Government may consider increasing regional revenue. This study analyzes the effectiveness, contribution, and growth of regional tax and retribution revenue in Pangkalpinang between 2016 and 2020. The contribution and growth analysis results are the basis for the Klassen analysis. This study's results indicate that tax revenue's effectiveness in the Pangkalpinang rate is 114.54%, while the effectiveness of retribution is 96.61%. The regional tax revenue with the largest contribution is street lighting tax, which contributes 36.49%. In contrast, the largest contribution of retribution is the revenue from the use of regional wealth, which is 25.05%. Based on Klassen's analysis, knowing that four sectors are in the developing category, four sectors are in the advanced but depressed category, five sectors are in the potential category, and the remaining nineteen sectors are in the lagging category. Therefore, the researcher suggests that the Government focus on developing and developing depressed sectors if they want to increase local tax and retribution revenues in the short term. However, they must focus on developing potential sectors if they're going to increase regional tax and levy revenues long-term.
Is The Indonesian Market React to The Sukuk Issuance Announcement? Muhammad Qomaruddin Ridwan; Zuni Barokah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study examines market reaction following the announcement of Sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. There were twenty-three Sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of Sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the Sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of Sukuk (i.e., ijarah) and the cumulative abnormal returns. This study examines market reaction following the announcement of sukuk issuance by listed companies in the Indonesia Stock Exchange between 2013 and 2017. T here were twenty-three sukuk publishing announcements during this period. Our findings indicate that there are two events that have abnormal returns on the day around the announcement of sukuk issuance, but overall there are no abnormal returns. There was no change in trading volume on the days before and after the announcement of the sukuk issuance both as a whole event and each event. Lastly, we can not find any significant association between the type of sukuk (i.e., ijarah) and the cumulative abnormal returns. 
Kebutuhan Regulasi bagi Pembentukan Kelompok Pengelola Desa Ekowisata Bukit 7 Sempan A. Cery Kurnia; Sintong Arion Hutapea; Toni Toni; Muhammad Qomaruddin Ridwan
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.748

Abstract

This research is based on the fact that in Sempan Village there is have potential eco tourism for Bukit 7 Sempan which requires professional institutions. However, there is a void in the legal basis for the Sempan Village Government in creating institutional governance. This research was written using an empirical normative approach that relies on secondary data and primary data. The role of the village is part of the constitutional aspect because the village is an autonomous government unit. Village government is indeed a part that cannot be separated geographically because the village government area is also a regional government area. But uniquely, on the one hand, the village also always has its autonomy, namely in terms of controlling the village household and making village regulations. The village is a self-governing community, a form of autonomy from the Sempan Village Government in managing Sempan 7 Hill is by forming a Tourism Awareness Group (Pokdarwis). Efforts to guarantee legal certainty. By giving Pokdarwis legality, it will enjoy a position like other legal subjects.
Herding Behavior in The Asean Stock Market During The Covid-19 Pandemic Dewi Rahmayanti; Fitri Santi; Darus Altin; Muhammad Qomaruddin Ridwan; Wan Mohd Nazdrol
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2691

Abstract

This study aims to detect indications of herding behavior that occurred in the ASEAN capital market throughout the COVID-19 pandemic. The research spanned from December 31, 2019, to June 30, 2021, encompassing the duration of the COVID-19 pandemic. This research used panel regression and rolling window regression methods on the dependent variable of Cross-Sectional Absolute Deviation (CSAD) to detect indications of herding behavior. This research also employed daily stock return data for all companies on several stock exchanges in five ASEAN countries. The panel regression model was then utilized in the analysis. The panel regression results demonstrated the absence of herding behavior on the stock exchanges in ASEAN. This was evident as the Rm2 coefficient consistently revealed a significant positive sign throughout the entire observation period. However, upon rechecking through rolling window regression, it was uncovered that, at some times, herding did occur on the ASEAN stock exchange during the COVID-19 pandemic. Furthermore, the government’s policy response by limiting short selling could reduce herding on the stock market. Simultaneously, the government’s policy response to the COVID-19 epidemic, proxied by the Stringency Index, apparently heightened investor anxiety and promoted herding behavior. Lastly, the heightened levels of anxiety and volatility experienced during the pandemic (variable IVI) led to a rise in herd behavior among the stock markets of ASEAN countries.