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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Development Journal: Jurnal Pengabdian Masyarakat
Sarni Handayani Puspita Sari
Universitas Sains Islam Al Mawaddah Warrahmah Kolaka
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen Depita Anggraini; Rizqy Aiddha Yuniawati; Ni Kadek Ayu Nirwana; Sugianto Sugianto; Sarni Handayani Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6565

Abstract

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company. Keywords: production cost budget, cash budget, planning and control budget
Pengaruh Inventarisasi Aset dan Legal Aset Terhadap Optimalisasi Aset: Literature Review Manajemen Keuangan Ratih Kusumastuti; I Ketut Kusuma Wijaya; Sarni Handayani Puspita Sari; Fitriani Fitriani; Klemens Mere
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6591

Abstract

Every business needs to know which assets can still be managed and which ones need to be replaced. The purpose of this study is to analyze the effect of asset inventory and legal assets on asset optimization. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or studies presented in scientific articles. All articles used are sourced from the electronic data literacy search engine Mendeley and Google Scholar.The results showed (1) Asset inventory affects asset optimization. (2) Legal assets affect asset optimization. Keywords: Asset inventory; legal asset; asset optimization
PELATIHAN MANAJEMEN USAHA KECIL DAN MENENGAH (UKM) UNTUK MENDORONG PERTUMBUHAN EKONOMI Rihfenti Ernayani; Eni Rakhmawati; Ferdy Leuhery; Sarni Handayani Puspita Sari; Upik Djaniar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19652

Abstract

Usaha kecil menegah merupakan tulang punggung perekonomian di banyak negara di seluruh dunia. Mereka berperan sebagai penggerak utama dalam menciptakan lapangan kerja, mengurangi tingkat pengangguran, serta mendistribusikan pendapatan secara lebih merata. Tujuan dilakukan Pengabdian kepada Masyarat ini untuk meningkatkan daya saing bisnis, meningkatkan kualitas produk dan layanan pelaku usaha kecil menengah. Metode yang digunakan dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuannya adalah untuk menganalisis perbandingan teori-teori yang ada dengan teori-teori sebelumnya pada literature hasil penelitian. Berdasarkan literarur review yang dilakukan pada hasil dan pembahasan maka pada artikel ini dapat dismpulkan bahwa: Pelatihan manajemen dapat membantu pelaku usaha kecil menengah meningkatkan kemampuan manajerialnya, meningkatkan daya saing bisnis, meningkatkan kualitas produk dan layanan, meningkatkan efisiensi dan efektivitas bisnis, serta membuka peluang baru dan dapat mendorong pertumbuhan ekonomi.
Co-Authors Depita anggraini Eni Rakhmawati Ferdy Leuhery Fitriani Fitriani I KETUT KUSUMA WIJAYA Klemens Mere Ni Kadek Ayu Nirwana Ratih Kusumastuti Rihfenti Ernayani Rizqy Aiddha Yuniawati Sugianto Sugianto Upik Djaniar