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Fitrotul Hidayah; Vili Uta Dewi; Angga Pratama; Hendara Atmoko; Carmidah Carmidah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research was carried out in December 2023 at Batanghari. The location of this research is determined deliberately (purposive sampling) with the consideration that Batanghari has good potential to carry out catfish farming business activities. Business Catfish rearing cultivation in Batanghari has been established since 2010. The total income obtained by farmers in carrying out a catfish rearing business, namely Rp. 110.000.000 and the income is obtained for one harvest, and the annual income is Rp. 440.000.000. Based on results of calculating the percentage of profits obtained from cultivators Catfish in Batanghari is 500kg, 10 fish per kg. Meanwhile, the value of the cost of production is 3,944. The profit value for the selling price of catfish is IDR 8,006/kg.

FIRMANSYAH, MUHAMMAD HAFIDH; Dewanto, Wahyu Kurnia; Rakhmad, Hariyono

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2023 CV. ALIM'SPUBLISHING

urrently, the implementation of IoT devices has been widely utilized by various parties in supporting the increasingly complex aspects of human life. IoT devices have become a favorite among hardware and software developers due to their ease of use and flexibility in adapting to the evolving systems of today. One of the uses of IoT is in the realm of digital economics, where digital economy represents a new way of prioritizing technology and ease in the buying and selling transaction process between sellers and buyers. In the past, payment processes for goods or services used to involve paper money and coins, but nowadays, payments are made using digital media. However, the current digital payment methods still rely on centralized storage technology. Therefore, if the data held at the center is damaged or compromised, it can disrupt the flow of financial transactions, and user data privacy becomes a subsequent concern. 

Dewi Astuti; Nurul Hakiki; Tri Aulia; Umi Salimah; Carmidah Carmidah

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

 This study aims to analyze the determination of selling prices to increase sales at Sentra Tahu Berkah Jaya. Sentral Tahu Berkah Jaya is one of the businesses engaged in the production of tofu which has been established since 2003 located in Ganjar Agung, West Metro Metro City. The type of research used is case study research with observation and interview methods. The data processed is data in the form of basic price records such as raw material costs, labor costs and factory overhead costs. While the data analysis techniques used in the research are (1) data collection, (2) data reduction, (3) data presentation, (4) conclusion making. The results of the study show that the tofu production process has a major effect on determining the selling price.

Eva Nur Setriani; Nur Fadhilah Ahmad Hasibuan

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to develop a web-based palm oil sales application at the Medan Palm Oil Research Center. The research method used is a qualitative method, a case study carried out by researchers at the Palm Oil Research Center on Jl. Brigjend Katamso No. 51, kp. Baru, Medan. Researchers collect data through observations and interviews, then the data is processed and analyzed so as to obtain temporary assumptions to draw conclusions from the results of these observations. The research results show that the website, called my palm oil, can increase the effectiveness of palm oil sales, especially in marketing palm oil sprouts, fertilizers, pesticides and other superior products. However, there are several shortcomings that need to be corrected, such as limited features and lack of cooperation with expeditions and users cannot access the application freely like general buying and selling applications. Overall, My Sawit is a useful tool for those in the agricultural industry who are looking for an easy way to shop for palm oil seeds and other related products. The development of the My Sawit application is expected to help increase the efficiency and effectiveness of sales of palm oil seeds and related products, as well as expanding PPKS market reach.  

Ramzy Ramadhan; Qoni'ah Nur Wijayani

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2023 International Forum of Researchers and Lecturers

Traditional markets are an important element in the economic and social life of communities in various regions of Indonesia, and the Temu Traditional Market around Prambon, Sidoarjo, is no exception. This research aims to carry out an in-depth analysis of the potential of the Temu traditional market as a buying and selling interaction process for the community around Prambon. Through descriptive qualitative research methods, including surveys, interviews and field observations, we explored how this traditional market functions as a center of economic activity and social interaction, as well as how it influences the dynamics of local communities. The results of the research reveal that Temu Traditional Market is not just a place for shopping, but are also important in preserving cultural heritage, supporting people's livelihoods, and encouraging unique social interactions. However, this research also identifies several challenges facing traditional markets, such as changes in consumer tastes and competition with modern shopping centers. Therefore, this research provides important insights for stakeholders and the community in understanding the vital role of the Temu traditional market in supporting economic and social life in the market.

Iga Ghufrani Juniarti; Nurassyifa Qurotul Aini; Tin Rustini

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

Entrepreneurship is currently very developed and is in great demand by the general public. This is because it is stated that there are many opportunities resulting from the entrepreneurial skills they have. Apart from that, the president also directly instructed the urgency of entrepreneurship education in schools. So that entrepreneurship is currently being enhanced through entrepreneurship education at the primary and secondary school levels. Apart from that, entrepreneurship education is also needed within the family and community through fairy tales or stories with the aim of motivating students to become successful as entrepreneurs. Entrepreneurship education focuses a lot on the skills to become an entrepreneur, not just selling goods or services because the basic values of entrepreneurship are important in forming life skills. These skills include creative, innovative, independent, financial management, leadership, courage to take risks, and adaptive. Through this article, entrepreneurship and its scientific fields are discussed at the elementary school level in high school to form students' entrepreneurial spirit. This article also covers the results of other relevant studies which are explained descriptively.

Salman Al-Farisi; salsi kirana sya'bani; Ika Septia Anggraeni; Muhammad Alif Vidi; Annisa Aulia Rohim +1 more

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

Unequal and efficient distribution of crop yields is a challenge that is often faced in the corn farming industry. This can be detrimental to farmers because it results in a buildup of unsold corn crops in several areas. To overcome this challenge, a technology-based solution is needed so that it can reach customers easily by creating a website that aims to help equalize the distribution of corn harvests, with a more efficient system for managing corn supply and demand. By using an Agile approach in website development, It is hoped that it can produce a system that suits user needs in a short time. The design stage will be carried out using the Unified Modelling Language (UML) approach. In black box testing, it was proven that the use of websites to equalize agricultural products has been proven to be able to build a more efficient system for managing corn supply and demand. In addition, the services provided through the website can reduce product distribution costs and speed up the buying and selling process with customers. 

Juita Selfia Manullang; Gea Ibelala

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

One of Indonesia's best coffee-producing regions is located in Sumatra. Sidikalang coffee is one of the best types of coffee produced in the region, which is important information for coffee enthusiasts. Sidikalang is located in Dairi Regency, North Sumatra, where this coffee is grown. The purpose of this research is to describe so that people understand how to maintain and improve the quality of their products. The research method used is a qualitative method by analyzing through journals, books, and scientific sources and also descriptive discourse directly through whatsApp video calls with Mrs. Nurhaini Pasaribu as a robusta coffee farmer in Gurutuha village, Sidikalang, Lae Parira sub-district, Dairi district.. Information regarding the recent increase in Sidikalang coffee prices was obtained from a legitimate source, namely the Regional Executive Board of the Indonesian Coffee Exporters Association (BPD AEKI) as of July 7, 2023, data shows that the price of robusta coffee beans reached around Rp35,000/kg, an increase from the previous price of around Rp30,000/kg two months ago. This price includes coffee both in bean form and after being ground into powder. So, the increase in the selling price of Sidikalang Robusta Coffee is due to its increasingly good quality. Moreover, today's millennial farmers are more painstaking in the selection of seeds, fertilizers, soil and so on. Indeed, before the increase in the price of Robusta Sidikalang coffee, there was a problem with the quality of the coffee.

Desy Kristiyati; Rohmah Umi Masruroh; Astrin Ramadhani; Endang Kartini Panggiarti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

Yersi Hotmauli Berutu; Ibelala Gea

Jurnal Insan Pendidikan dan Sosial Humaniora 2023 International Forum of Researchers and Lecturers

Kuta Dame Village is a fairly crowded village. This village is where I researched How the Impact of Tuak Drinking Behavior. The research method used is a qualitative approach by conducting interviews with business owners and literature studies by obtaining information from journals, books as a source of Tuak literature derived from palm trees. Palm trees are versatile plants that from the stem to the leaves can be used and can also be sold. Palm sap can be used as an alcoholic beverage, although it does not have a high alcohol content as in general. There are two types of palm drink from the palm tree, commonly called sap, namely sweet and bitter. For the sweet ones, there is no such thing as raru so that it can be managed again into palm sugar. And there is also sweet wine added with raru so that it has a bitter taste and adds alcohol content to the drink and can also preserve the drink. Tuak shops are always everywhere, both in villages, cities and even parties that sell them. Selling wine is an easy thing to do at any time, Income always increases so they keep doing that business. Requesters for wine are numerous. Fans of wine are more men, they will often go out to drink and they think that drinking wine can relieve stress, thoughts. Tuak can be used as opium because the taste of alcohol is right and the price is also different from the price of alcohol in general. However, wine is not good if consumed excessively and continues to cloud because it is not good for health. However, the presence of wine can cause poisoning, weight gain, high blood pressure, impaired liver function, weakened immune system, heart disorders, nerve damage, impaired reproductive (sexual) function, mental health disorders and decreased intelligence

Milia Rastiwi; Andi Christian; Khana Wijaya

Jurnal Elektronika dan Komputer 2023 STEKOM PRESS

This research focuses on selling android-based coffee powder to disseminate semende specialty coffee. The purpose of this study is to design a sales application that has not been optimal so far and sales of cemente coffee powder have increased more than before. This is the background for this research. In collecting data, researchers used qualitative descriptive methods including conducting interviews, observation and literature study. So that data is obtained that there is no available access that makes it easy for UMKM Ms. Nurbaiti's to market this special cement coffee powder. The results of this study are in the form of an Android-based application design for the sale of original cement coffee powder for UMKM Ms. Nurbaiti's s which is expected to help with the problems that occur. Using an Android-based sales information system can help UMKM owners and buyers sell and buy coffee powder quickly, for the system development method using the RAD (Rapid Application Development) method.

Areyanda Listianto; Suhartini; Fajriyah; Areyanda Listianto; Suhartini +1 more

Jurnal Elektronika dan Komputer 2023 STEKOM PRESS

Serasan Jaya 3 Building Materials Wood Depot is a business engaged in the sale of building material products, especially wood. Until now the Serasan Jaya 3 Building Materials Timber Depot only uses a manual sales and transaction system, which in this case requires a new breakthrough to keep up with technological developments that are developing in the current era because basically almost all ages demand something practical and easier. By looking at some of the existing problems, the researcher tries to design and build an information system for selling goods at the Serasan Jaya 3 Building Materials Wood Depot based on Android, therefore, the author chose this topic for a thesis entitled "Android-Based Sales Information System at Wood Materials Depot Serasan Jaya 3 Building With the Extreme Programming Development Method” which of course provides speed and convenience for the public to make transactions using mobile phones or mobile-based communication devices such as smartphones, tablets, gadgets, and so on. So that it can make it easy for the Serasan Jaya 3 Building Materials Timber Depot to promote products, product prices and make it easier for people to buy products and find out the prices of building material products from mobile devices. Android-Based Sales Information System at the Serasan Jaya 3 Building Materials Wood Depot was built using UML (Unifield Modeling Language) as its design mode and Extreme Programming as a system development method..

Aprilia Putri Handayani; Darrel Bintang Ranjana; Eva Dwi Kurniawan

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze how Zara in the Matoshi Family Preamble novel relates to strategies against enemies in unhealthy businesses and implementing illegal businesses. This research uses reading techniques and note-taking techniques. This research is included in qualitative research using data sources from the novel by Auntie Zara entitled Preambule Matoshi Family which was published by PT. Bukune Creative Cipta in 2023. In this research, we find out how Zara can fight business enemies who attack us unhealthy by implementing illegal business. The research results reveal various illegal business competition strategies such as smuggling illegal goods, sabotage, selling to the black market, fraud, looking for scapegoats as applied by the characters in the novel. This research provides insight into illicit business so that individuals can know the risks of implementing illicit business.

Edo Arribe; Anjally Jayema; Fikri Wanda Putra

JURNAL ILMIAH KOMPUTER GRAFIS 2023 UNIVERSITAS STEKOM

This journal discusses the information system that will be designed as a means of selling electric motor by PT Talabu.Traditional motor cars are being replaced by more ecologically friendly electric motors, which are growing in popularity. PT. Talabu, an electric motor sales company, faces problems in inventory management and sales processes. This study's primary goal is to develop a sales information system that can help PT. Talabu in managing inventory and its operations. This research uses system needs analysis, database design, and user interface development. At the stage of analysis of system needs, the researchers found the primary needs of PT. Talabu to conduct sales operations and inventory management. This analysis shows that a database is intended to store data about customers, electric motors, and sales transactions. In addition, the app is simple to use and user-friendly.

Aditya Utami Wulandari; Shafa Inas Syahputri; Revi Nur Aziza

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

M. Ikhsan Nur Effendi

Jurnal Manajemen dan Pendidikan Agama Islam 2023 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Understanding the fiqh of buying and selling plays an important role in shaping the character of madrasah students who are honest, fair, and responsible in their daily economic activities. This article aims to examine the urgency of understanding the fiqh of buying and selling for madrasah students and its impact on their economic behavior. The study was conducted in one of the madrasah aliyah with a qualitative approach through observation, interviews, and documentation. The results show that understanding the fiqh of buying and selling can increase students' awareness of the importance of honesty and justice in economic transactions. However, challenges still exist in the process of internalizing fiqh values consistently in real life. Therefore, the role of teachers and contextual learning approaches are very important to strengthen the understanding and practice of fiqh of buying and selling among madrasah students.

Deselfia DNM Sahari; St. Syahriati; Andi Herlina; Darwis Darwis; Abbas Abbas

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2023 Asosiasi Periset Bahasa Sastra Indonesia

Milkfish is one of the potential fishery products in untia village, biringkanaya sub-district. The abundant production of milkfish causes the selling price of fresh milkfish to be cheaper, besides that fresh milkfish is also prone to damage if stored for too long. The lack of understanding and skills of the local community in processing milkfish is the main obstacle faced by the community. The purpose of this service is training on diversification of milkfish preparations to improve the productive economy of the community in untia village, biringkanaya sub-district. The method of implementing community service activities is through counseling and training. This counseling is a way to convey knowledge to housewives about the benefits, nutritional content and potential of milkfish. Training with the practice of making shredded milkfish, The results of community service activities are the growth of an entrepreneurial spirit for local housewives and training community creativity in giving innovation by producing new products that have economic value.

Zaky Raihan; Karim Karim; Novita Rahmasari; Darul Arqom; Fitri Raya

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The definition of price is the value of goods which is determined or expressed in terms of money or the amount of money or other equivalent means of exchange, which must be paid for goods or services, at a certain time and in a certain market. The price level attached to the product describes the quality of the product. Meanwhile, price discrimination is a term used in international trade, referred to as a trade practice carried out by exporters by selling every commodity on the international market at a price that is less than the appropriate value or can be said to be lower than the price of the goods in their own country, which is considered unfair because can damage the market and harm competing producers in the importing country. Among the activities of entrepreneurs that usually do not favor competition is price discrimination. This situation describes a situation where sellers provide different prices for their products with the same quality and quantity to two or more sellers, or provide unequal prices to buyers or consumers in the form of inappropriate inventory, or take action by setting a pricing strategy. to gain advantages for more profitable consumers.

Karim Karim; Novita Rahmasari; Kasem Kasem; Rasidah Novita Sari

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia's economic growth continues to increase and reaches inflation levels. As has happened in the last 2 years, there has been a quite drastic increase in inflation from 2021 of 1.56% and 2022 of 4.21%. This resulted in a decrease in rising inflation. Inflation is the impact of increasing or decreasing economic growth in a country. With increasing economic growth from trade activities or increased buying and selling along with increasing supply of businesses or producers, it can result in an increase in more buyers or consumers to shop, resulting in an increase in the prices of some good products or services market goods. One way to anticipate increasing inflation policies is that the government must control interest rates. Policies in this case must be made by the monetary authority in Indonesia, Bank Indonesia.

Diana Aqidatun Nisa; Heidy Arviani; Rima Karmelia Fernanda; Ardhelia Damayanti Wirawan

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The economy in Indonesia has developed after being hit by the Covid-19 pandemic. All levels of society participate in improving the economy, including coastal communities. To improve their economy, fishing families work by fishing at sea and this activity is dominated by men. During the sailing period, an area will be dominated by wives and children. The wives will have two roles while their husbands are away sailing, as housewives and as the financial drivers of the family. This condition requires fisherwomen to play a role as drivers of the family economy. One way that can be done is by empowering fisherwomen. The community service team of the Veteran National Development University of East Java empowered fisherwomen in Pabean Village, Dringu District, Probolinggo Regency by conducting training in making handicrafts with copper wire into brooches with high selling value together with the owner of 'Tenocraft'. The method used in this training is the andragogy learning system. Participants were enthusiastic and able to follow the guidance of the speakers.