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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Ilmiah Manajemen "E M O R" Jurnal Wacana Ekonomi Bisman (Bisnis dan Manajemen): The Journal of Business and Management International Journal of Economics, Business and Innovation Research CITAKARYA Jurnal Pengabdian Masyarakat
Nur Abdi, Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of the Implementation of Small Medium Enterprise Cost of Production Price Study on Coffee Shop Nur Abdi, Muhammad; Syamsuddin; Arfandi; Amran; Iksan Burnanuddin, Chairul
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 7 No. 2 (2024): Juli 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v7i2.3228

Abstract

Determination of good and appropriate production costs is one of the determining factors for determining the selling price of the product. The high and low cost of production will affect the level of sales. The purpose of this study is to analyse the determination of cost of goods based on activities at MSME Coffee Shop in Makassar, South Sulawesi. This research is important to determine whether determining the cost of goods using the activity-based costing method is appropriate without having to incur unnecessary costs and can provide benefits to these MSMEs. This type of research is descriptive research with a quantitative approach. The data used in this research is primary data. The data source used in this research is primary data in the form of data directly related to the Real Café beverage production process. In analyzing the data of this study, the stages in determining the cost of goods based on activity-based costing are as follows: first Factory overhead costs are charged to the appropriate activity. then Activity costs are grouped into homogeneous cost pools. then Determine the rate for each cost group. The rate is calculated by dividing the sum of all costs in the cost pool by the size of the activity performed. In the next stage, activity costs are charged to products based on the consumption or demand for the activity by each product. The results of this study indicate that Real Cafe has carried out the activity-based costing method in determining the cost of goods manufactured, characterized by the costs that arise are charged to activities and grouped into cost pools that have homogeneous properties, and the activity costs are charged to each product.
Comparative Analysis of Cost of Goods Production Determination Methods at MSME Café Bs Coffeespace Nur abdi, Muhammad; Burhanuddin, Chairul Iksan; Amran, Amran; Rizal, Samsul
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3397

Abstract

The main objective that requires special attention is the Cost of Goods Manufactured (COGS), especially in the midst of MSME competition in producing quality products but having affordable sales prices. This research aims to compare methods of calculating the cost of goods manufactured that are accurate to ultimately produce the appropriate sales price. The research that has been carried out uses a quantitative descriptive method and a comparative approach to be able to compare the two methods, namely full costing and variable costing. As for the results of the research that has been carried out, making 450 chocovado blend drinks, 400 mint ginger honey drinks and 370 redvelvet signature drinks there is a difference of Rp. 2,139.25 for chocovado blend, Rp. 2,448.5 for mint ginger honey drinks and Rp. 2,602.17 for redvelvet signature. This means that the COGS obtained by the full costing method tends to be high when compared to the variable costing method. The reason is the different treatment of factory overhead costs (BOP). The full costing method includes all variable and fixed cost elements, while the variable costing method includes variable costs only. It is hoped that the company can consider what method or method is suitable for the company, be it the full costing or variable costing method, always looking for and learning about scientific developments in relation to the method of determining COGS so that it is always in line with applicable regulations.
Comparative Analysis of Traditional Methods with Activity Based Costing on Cost of Goods Produced by Yotta and Paduante Businesses Nur abdi, Muhammad; Chairul Iksan Burhanuddin; Amran, Amran; Syamsuddin, Syamsuddin
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

MSMEs generally know the meaning of production costs, but do not understand the elements of calculating production costs, resulting in unreasonable determination of production costs. If MSMEs are unable to determine the cost of goods produced and the cost of goods sold accurately, it will have a negative impact on MSMEs in the long run. Quantitative Descriptive analysis method, with a case study research method regarding the comparative analysis of the Traditional method with the Activity Based Costing method on the calculation of Cost of Goods Manufactured at Yotta and Paduantea Businesses. The object used in this study is the Cost of Goods Manufactured using the Traditional method and the Activity Based Costing method. The unit of analysis used in this research is Yotta and Paduantea MSMEs. The results of calculations using the two methods result in differences in factory overhead charges which result in differences in the cost of goods produced. In the table above, Hazelnut Yotta is in a balanced condition where the difference figure is Rp. 0 and Green tea Paduan tea also experiences Overcosting or high costs of Rp. 14. Green tea Paduantea's COGS reported using the Traditional method is Rp.1,562 while the COGS with the Activity Based Costing method is Rp. 1,548, this shows that the reported COGS is Overcosting by Rp. 14, -. The COGS for Hazelnut Yotta reported using the Traditional method is Rp. 1,833 while the calculation of COGS with the Activity Based Costing method is Rp. 1,833.
PERAN MARKETPLACE TERHADAP PENINGKATAN PENDAPATAN UMKM DI KOTA MATARAM Ariawan, Ida Bagus; Nur Abdi, Muhammad
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 7 No. 1 (2023): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v7i1.2507

Abstract

Marketplace is a place to market products electronically by bringing together sellers and buyers to interact with each other. Sales carried out by business actors is an activity that must run well, because with good sales, business income will increase. Good sales are accompanied by a conceptualized marketing strategy, this is so that the strategy created has an impact on reaching the target market. The role of technology is needed by business actors, because nowadays everything is side by side with technology. Several MSMEs in Mataram City utilize marketplace technology in marketing their products and supporting increased sales in terms of online. In this study using qualitative methods by conducting interviews. The purpose of this study was to determine the role of marketplace in increasing the income of MSMEs in Mataram City. The number of participants was 11 informants from MSMEs business actors in Mataram City. The results showed that there was a role of the marketplace in increasing revenue for MSMEs as seen from the good and positive assessment by informants. Based on the results of this study, according to MSME business actors, the marketplace is considered important and useful so that the platform needs to be used by MSMEs to increase their income.
ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. XYZ ., Arfandi; Nur Abdi, Muhammad
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 7 No. 1 (2023): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v7i1.2509

Abstract

Tax revenue is one of the most important sources of financing for national development. Changes in the economic structure from an agricultural economy to an industrial economy have led to an increasing role of taxes, especially VAT, as financing, the objectives of this study are How is the calculation of Value Added Tax at PT XYZ and How is the accounting treatment for the calculation of Value Added Tax at PT XYZ. The research method is a quantitative description with a purposive sampling approach with the condition that the tax provisions of VAT are 11%, the results of the study found that in calculating Value Added Tax (VAT), the indirect method can be used, namely output tax minus input tax, the result obtained is the tax that must be deposited into the State treasury. 
PENGARUH CELEBRITY WORSHIP DAN LITERASI KEUANGAN TERHADAP COMPULSIVE BUYING PENGGEMAR K-POP DALAM MEMBELI MERCHANDISE Ningsi, Ningsi; Aisyah, Siti; Nur Abdi, Muhammad
Ekonomi & Bisnis Vol 24 No 1 (2025): Jurnal Ekonomi & Bisnis Juni 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i1.7454

Abstract

This study aims to analyze the influence of celebrity worship and financial literacy on compulsive buying among K-Pop fans when purchasing merchandise. The research employs a quantitative approach, collecting data through questionnaires from 98 respondents who purchase merchandise online. Data analysis was conducted using multiple linear regression through SPSS version 27. The results indicate that celebrity worship has a positive and significant effect on compulsive buying, with a regression coefficient of 0.350 and a significance value of 0.003 < 0.05. Additionally, financial literacy also has a positive and significant effect on compulsive buying, with a regression coefficient of 0.375 and a significance value of 0.000 < 0.05. These findings suggest that the higher an individual's level of celebrity worship and financial literacy, the greater their tendency to engage in compulsive buying. Keywords: Celebrity worship, financial literacy, compulsive buying.
Menumbuhkan Semangat Kewirausahaan Siswa SMP Unismuh Makassar melalui Program Studentpreneur Nur abdi, Muhammad; Iksan Burhanuddin, Chairul; Amran; Syamsuddin; Salsabila, Sapna; Nur Rasyidah, Andi
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 03 (2025): Agustus - Oktober
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i03.2246

Abstract

PKM ini bertujuan untuk menumbuhkan jiwa kewirausahaan di kalangan siswa SMP Unismuh Makassar melalui program Studentpreneur, yang melibatkan pengusaha muda sebagai figur inspiratif. Program ini mengedepankan pembelajaran berbasis pengalaman, di mana siswa diberikan kesempatan untuk mendengarkan cerita sukses dan tantangan yang dihadapi oleh pengusaha muda dalam menjalankan usaha mereka. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, yang melibatkan wawancara mendalam dengan siswa dan pengusaha muda, observasi partisipatif terhadap kegiatan, serta analisis tematik untuk menggali dampak kegiatan terhadap motivasi, pengetahuan kewirausahaan, dan keterampilan siswa. Hasil PKM menunjukkan bahwa kegiatan ini berhasil meningkatkan motivasi siswa untuk berwirausaha, memperkuat pemahaman praktis mereka mengenai kewirausahaan, serta meningkatkan keterampilan komunikasi dan presentasi. Meskipun demikian, tantangan terkait keterbatasan modal dan akses pasar tetap menjadi hambatan utama dalam implementasi usaha. Kegiatan ini merekomendasikan penguatan program kewirausahaan di sekolah melalui penyediaan fasilitas dan dukungan praktis yang lebih konkret untuk mendukung siswa dalam mewujudkan ide bisnis mereka.
Co-Authors ., Arfandi Amran Amran Amran Arfandi Ariawan, Ida Bagus Burhanuddin, Chairul Iksan Chairul Iksan Burhanuddin Iksan Burhanuddin, Chairul Iksan Burnanuddin, Chairul Jayawarsa, A.A. Ketut Ningsi Ningsi Nur Rasyidah, Andi Salsabila, Sapna Siti Aisyah Syamsuddin Syamsuddin Syamsuddin