No abstract

The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%.

Kinerja BPRS, akhir-akhir ini kecenderungan melambat dan rentan mengalami kebangkrutan. Otoritas Jasa Keuangan (OJK) telah mengeluarkan POJK No. 20/POJK.03/2019 sebagai landasan dalam menilai tingkat kesehatan BPRS dan menjadi sinyal bagi manajemen dalam menjalankan aktivitas bisnisnya. Tujuan dari penelitian ini adalah untuk mengkaji tingkat kesehatan BPRS di Kawasan Tapal Kuda Jawa Timur ditinjau dari aspek kuantitatif yang meliputi permodalan, kualitas aset, rentabilitas dan likuiditas serta membandingkan tingkat kesehatannya. Jenis penelitian deskriptif komparatif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Sampel penelitian menggunakan teknik purposive sampling. Jenis data adalah data time series Tahun 2017-2019. Sumber data diperoleh dari website OJK. Analisis data menggunakan rasio keuangan CAR EAQ, NPF, REO, ROA dan CR Penelitian ini menyimpulkan bahwa rerata seluruh BPRS di Kawasan Tapal Kuda untuk nilai CAR sebesar 61,80% dengan peringkat sangat sehat, EAQ sebesar 62,94% dengan peringkat tidak sehat, NPF sebesar 15,37% dengan peringkat kurang sehat, REO sebesar 108,97% dengan peringkat tidak sehat, ROA sebesar (0,01%) dengan peringkat tidak sehat, dan CR sebesar 32,43% dengan peringkat sehat. BPRS yang tersehat adalah PT. BPRS Situbondo dengan peringkat cukup sehat.

The village government has a strategic role in national development. The success of the village government in realizing the program will have an indirect impact on the central government program. One of the supporting factors that influence the implementation of village government programs, namely the financial management of the Village Budget. So to ensure the implementation of public services, the government issues regulations and laws governing the management of these village funds. This is aimed at realizing good village governance. The Bulusari village government is one of the villages that has implemented good financial management. The management of the Bulusari Village Budget consists of planning, implementation, administration, reporting, and accountability activities in accordance with the provisions stipulated in the Regulation of the Minister of Home Affairs. In addition, the management of the Bulusari APBDesa has implemented the principles of transparency and public accountability

The canteen is a place in the Salafiyah Syafi'iyah Islamic Boarding School Sukorejo Situbondo that provides the basic needs of students, in the form of food and drinks every day, so that every day there must be buying and selling interactions carried out by students and canteen employees. There are several products offered by the canteen in providing facilities for the basic needs of the students, namely rice, ice, cakes, young coconut, herbal herbs and instant noodles. In increasing the sales volume of the canteen, do the best possible service so that consumers can feel satisfied. One of the management applied by the canteen in increasing sales volume is by facilitating all the basic needs of students. In addition, the canteen also provides excellent service by building the best possible chemistry in order to create comfort and compatibility so that sales volume also increases. In this paper it is concluded that the application of sharia business management to increase sales volume aims to satisfy santri consumers as consumers, so that the canteen gives students flexibility in choosing food. This can attract consumers to make repeat purchases at the canteen