Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Production Cost Management In The Development Of Karawo Center At Smes Of Karawo Business Source Mongolato Village, Gorontalo Regency
Get PDFThe Karawo Center in Gorontalo Regency has an important role in the development of a creative industry based on local culture. Although the demand for Karawo products tends to increase, the management of production costs at the Small and Medium Industries (SMEs) scale still faces various obstacles, especially related to efficiency and cost control. This study aims to analyze the application of production cost management strategies based on the management function of Planning, Organizing, Actuating, and Controlling (POAC) in Karawo Business Source SMEs in Mongolato Village, Gorontalo Regency.This study uses a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and documentation. The research informants include business owners, production managers, and Karawo craftsmen. The data was analyzed by examining the application of POAC functions in managing raw material costs, labor, and overhead costs. The results of the study show that production cost management is still carried out simply and has not been integrated into a systematic management function. Cost planning has not been carried out before production, labor organization has not been optimal, production implementation still causes inefficiencies, and cost control has not been implemented in a sustainable manner. This study concludes that the implementation of POAC-based production cost management can be an important strategy in increasing efficiency and supporting the sustainable development of the Karawo Center
The Influence of PLN Empowered Village Innovation on Capacity HR in Manistutu Village, Jembrana Regency, Bali
Get PDFThis study investigates the impact of the "Desa Berdaya PLN" innovation on human resource capacity in Manistutu Village, Bali, utilizing a sequential explanatory mixed-methods design to evaluate the program's shift from traditional Corporate Social Responsibility (CSR) to Creating Shared Value (CSV). The research employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze quantitative data from program beneficiaries, followed by in-depth interviews to contextualize the findings. The results demonstrate that the innovation program has a positive and significant direct effect on community knowledge, skills, and superior competence, with knowledge and skill enhancement serving as a crucial mediator in this relationship. Conclusively, the study affirms that integrating energy infrastructure with structured capacity-building effectively transforms rural human capital, though sustainable empowerment requires further addressing market access and strengthening local institutional governanc
The Influence Of Price, Customer Reviews And Brand Ambassadors On Purchase Decisions At The Kahf Official Shop Online Store On The Shopee Marketplace
No full textThis research is focused on assessing the extent to which prices, customer reviews, and the role of brand ambassadors affect consumer purchase decisions at Kahf Official Shop operating on the Shopee marketplace. The increasingly competitive dynamics of e-commerce competition encourage brands to have a deep understanding of the determinants of consumer behavior, especially in the men's personal care product segment. The price aspect is analyzed based on the level of affordability and suitability of the benefits received by consumers, while customer reviews are examined through indicators of source credibility, review quantity, and product rating assessment. On the other hand, the brand ambassador variable is measured through image strength, the level of relevance to the product, and consumer trust in the figure that represents the brand. This study uses a quantitative approach with data collection techniques in the form of surveys to Kahf consumers on the Shopee platform. Data processing and analysis were carried out using multiple linear regression methods to determine the influence of each independent variable on purchasing decisions. The results of the study are expected to provide empirical support that pricing, customer reviews, and brand ambassadors contribute significantly, both individually and simultaneously, in shaping consumer purchasing decisions. In addition, the findings of this research are expected to be the basis for strategic recommendations for Kahf in optimizing digital marketing through competitive pricing strategies, effective management of customer reviews, and the selection of brand ambassadors that are in accordance with the brand character
Peningkatan Kapasitas Usaha Mikro, Kecil Dan Menengah (UMKM) Telur Asin Zainuri Desa Mojomanis Kecamatan Kwadungan Kabupaten Ngawi
Get PDFUMKM telur asin Zainuri di Desa Mojomanis, Kecamatan Kwadungan, memiliki potensi pasar yang cukup besar, namun belum berkembang secara optimal akibat keterbatasan pada aspek pengetahuan terkait pengemasan dan pemasaran digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pendampingan desain kemasan dan pemanfaatan media sosial sebagai sarana pemasaran. Metode pelaksanaan meliputi observasi lapangan, wawancara, pelatihan, serta pendampingan produksi dan pemasaran. Hasil kegiatan menunjukkan adanya peningkatan kualitas kemasan melalui penerapan desain label dan identitas merek, serta perluasan jangkauan pemasaran dengan memanfaatkan platform digital. Kegiatan ini berkontribusi dalam meningkatkan daya saing dan kemandirian UMKM lokal pada sektor pangan olahan
Pelatihan dan Pendampingan Penggunaan Google Spreadsheet untuk Pencatatan Penjualan di CV. Jaya Putra Berkembang
Get PDFPerkembangan teknologi informasi mendorong transformasi digital pada usaha kecil menengah, CV. Jaya Putra Berkembang, pelaku usaha insutri pakan ternak di Garum, Kabupaten Blitar, masih menggunakan sistem pencatatan penjualan secara manual. Kondisi ini menyebabkan kesulitan dalam monitoring stok barang, analisis data penjualan, dan pengambilan Keputusan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan efisiensi dan akurasi pencatatan transaksi penjualan melalui penerapan Google Spreadsheet. Metode yang digunakan adalah eksperimental, meliputi perancangan template spreadsheet, pelatihan praktik kepada karyawan,, implementasi langsung pada transaksi Oktober 2025, dan pengujian akurasi, keandalan, dan kemudahan penggunaan dengan melibatkan manajer operasional, dan karyawan administrasi. Formula otomatis seperti SUM, SUMIF, dan VLOOKUP diterapkan untuk mengurangi kesalahan manual dan mempercepat proses. Hasil menunjukkan bahwa laporan spreadsheet sesuai dengan laporan manual tanpa kesalahan perhitungan, sistem stabil pada pengujian 14 transaksi, peserta juga menyatakan kemudahan penggunaaan setelah pelatihan spreadsheet dengan pengurangan waktu input transaksi. Skor evaluasi rata-rata mencapai 4,6-4,8 (skala 1-5) pada aspek kemudahan input data (peningkatan 85%), akurasi perhitungan (95%), kecepatan laporan (80%), dan monitoring stok (78%). Kegiatan ini berhasil meningkatkan efisiensi operasional, menyediakan data secara real-time, dan mengurangi risiko human error, sehingga mendukung pengambilan Keputusan bisnis yang lebih baik.
Kata kunci: google spreadsheet, pencatatan penjualan, digitalisasi akuntansi, efisiensi operasiona
Pelatihan Penggunaan Google Spreadsheet untuk Pencatatan Harga Pokok Penjualan di CV. Jaya Putra Berkembang
Get PDFBerdasarkan analisis sistem akuntansi biaya di CV. Jaya Putra Berkembang, ditemukan kesenjangan antara teori job order costing dengan praktik implementasinya di tingkat UMKM. Hal ini mengakibatkan ketidakoptimalan pengalokasian biaya overhead, kesulitan dalam penelusuran biaya per pesanan, serta ketiadaan sistem pencatatan terstruktur. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan akurasi perhitungan Harga Pokok Penjualan (HPP) melalui integrasi penyempurnaan metode job order costing dengan penerapan templat spreadsheet yang terotomatisasi. Metode kegiatan meliputi tiga tahap: persiapan (observasi dan penyusunan modul), pelaksanaan (pelatihan interaktif dan praktik langsung), serta pendampingan pascakegiatan untuk memastikan keberlanjutan. Hasil kegiatan menunjukkan peningkatan efisiensi yang signifikan, di mana waktu perhitungan HPP berkurang dari 1–2 hari menjadi 1–2 jam per pesanan, risiko kesalahan menurun, dan pemahaman peserta terhadap komponen biaya meningkat. Dapat disimpulkan bahwa pendampingan yang mengintegrasikan pendalaman konsep akuntansi dengan pemanfaatan teknologi sederhana berbasis spreadsheet terbukti efektif dan dapat direplikasi sebagai solusi kontekstual untuk meningkatkan akurasi biaya dan daya saing UMKM manufaktur.
Kata kunci: akurasi biaya, harga pokok penjualan, job order costing, spreadsheet, umk
Analysis Of Willingness To Pay Of Broiler Chicken Consumers In Ranomeeto District
No full textThis study aims to analyze consumers’ willingness to pay (WTP) for broiler chicken and the factors influencing it in Ranomeeto Market, South Konawe Regency. The research was conducted from January to August 2025, involving 100 respondents selected using accidental sampling. Data were collected through interviews and documentation, and analyzed using multiple linear regression. The results showed that 73% of consumers were willing to pay more for broiler chicken, with an average WTP value of IDR 38,677 per kilogram. The analysis revealed that income positively and significantly affects WTP, while the number of family members has a negative and significant effect. In contrast, age and education level did not significantly influence consumers’ WTP. The findings suggest that pricing strategies for broiler chicken should consider consumer purchasing power, with prices set slightly below the average WTP to maintain demand. Moreover, government supervision is needed to stabilize food prices and align them with consumers’ economic capacity.
 
Students' Perception of the Campus Environment in the Context of Urban Morphology: A Case Study at Gorontalo State University in Gorontalo Urban Area
No full textThis study aims to analyze the influence of campus environment and urban morphology on students' perceptions in understanding spatial dynamics and learning comfort in the urban area of Gorontalo. A quantitative approach was used involving 172 respondents from Gorontalo State University. Data were collected through a survey with a Likert scale and analyzed using multiple linear regression to test the influence of campus environment (X₁) and urban morphology (X₂) variables on student perception (Y). The results of the analysis showed that the two independent variables had a positive and significant effect on student perception. The regression equation obtained Y = 1.645 + 0.208X₁ + 0.556X₂ with a simultaneous significance value (F-test) < 0.001, showing that the campus environment and urban morphology together affect student perception. The classical assumption test also showed that normality was fulfilled, there was no multicollinearity (VIF < 10), and heteroscedasticity was not detected. These findings show that the quality of campus physical space that is in sync with the morphological characteristics of the city can form a more positive, contextual, and reflective learning experience for students. This study recommends the importance of campus planning based on urban morphology and spatial interaction to strengthen the quality of the higher education environment in urban areas
Analysis Of The Judge's Considerations In Granting Pre-Trial Applications Against Blocking Company Bank Account In Processinvestigation At Lampung Regional Police (Study of Decision Number 1/Pid.Pra/2025/PN Kla)
No full textOne of the cases related to pre-trial is Decision Number 1/Pid.Pra/2025/PN Kla. Decision Number 1/Pid.Pra/2025/PN Kla is an important reference in understanding the limits of the authority of law enforcement officers in carrying out coercive measures in the form of blocking accounts at the investigation stage. The research problem is how the judge's considerations in granting the pre-trial application for blocking a company's bank account during the investigation process at the Lampung Regional Police based on Decision Number 1/Pid.Pra/2025/PN Kla and What are the legal implications of Decision Number 1/Pid.Pra/2025/PN Kla which states that blocking a company's bank account at the investigation stage is invalid for the investigator's authority and the protection of the applicant's rights . The research method in this study is a normative juridical approach and an empirical approach and is concluded by deductive thinking so that it becomes a general picture of the answer to the problem based on the research results. The results of the study show that Decision Number 1/Pid.Pra/2025/PN Kla confirms that the cancellation of an investigation is not the object of a pretrial, but rather a consequence of declaring an investigation action invalid, such as a violation of human rights or the determination of an invalid suspect. In line with the Constitutional Court Decision No. 21/PUU-XII/2014, pretrial functions as a control mechanism against arbitrary actions by investigators, including searches, seizures, and investigations, to enforce the law and protect the rights of suspects. The implications of this decision indicate that blocking a company's bank account during an investigation is invalid if carried out without an adequate legal basis, thus providing protection for account ownership rights and the continuity of company operations. Suggestions for judges to emphasize the boundaries of the object of pretrial and distinguish between the cancellation of an investigation and actions that are the object of pretrial. Investigators need to understand the rights of suspects or defendants and legitimate legal procedures so that actions such as searches, seizures, and blocking of accounts do not give rise to legal disputes
Analysis Of Restorative Justice On Fraud And Embezzlement Crimes In Coffee Trading At The Directorate Of General Criminal Investigation Lampung Regional Police (SPPP Study Number: SPPP/31/I/RES.1.11/2025/Ditreskrimum)
No full textThe General Criminal Investigation Directorate of the Lampung Regional Police handles criminal acts of fraud and embezzlement which are resolved through a restorative justice mechanism, where the perpetrator is given the opportunity to admit his mistake, repair the victim's losses, and rebuild disturbed social relationships. The research problem is what are the factors causing the occurrence of criminal acts of fraud and embezzlement in coffee sales and how restorative justice is applied to criminal acts of fraud and embezzlement in coffee sales at the General Criminal Investigation Directorate of the Lampung Regional Police. The research method in this study is a normative juridical approach and an empirical approach and is concluded by deductive thinking so that it becomes a general picture of the answer to the problem based on the research results. The results of the study indicate the factors causing the occurrence of criminal acts of fraud and embezzlement in coffee sales arises from a combination of psychological and financial pressure, weak supervision, and the perpetrator's ability to justify their actions. Crime occurs when pressure, opportunity, and rationalization converge. The application of restorative justice to the crime of fraud and embezzlement in coffee sales at the Lampung Regional Police's General Criminal Investigation Directorate was effective in restoring relationships between the perpetrator, victim, and community. This approach is in accordance with Braithwaite's theory of reintegrative shaming, where shame is directed at the act, not the perpetrator's identity, so that the perpetrator can still be reintegrated into society. Recommendations: Companies and business actors are advised to strengthen internal supervision and transaction administration systems. Increasing legal education and individual awareness of the consequences of criminal acts needs to be done routinely. In implementing restorative justice, the Lampung Regional Police's General Criminal Investigation Directorate is advised to continue to facilitate a fair and transparent mediation process between the perpetrator, victim, and community. Police officers need to emphasize the principle of reintegrative shaming, by directing shame at the act, not the perpetrator's identity, so that the perpetrator can continue to participate in social and economic activities