Analysis of Selling Price in Profit Planning in Dishcaven Malang

This research was conducted to find out whether setting selling prices at the Dishcaven Malang convection business is effective for profit planning. The data analysis method used is calculating profit determination using the full costing method. Based on the calculation results, it was found that the product selling price applied by Dishcaven turned out to have a difference with the selling price determined using a full costing approach with a mark up value of 24%. Apart from that, the calculation for determining the selling price at Dishcaven turns out to be lower than the total selling price calculated based on the formula for determining the selling price which is determined with a mark up value of 24%, so the profit obtained is not yet maximized. Through the results of this research, Dishcaven should be able to determine product selling prices based on factors that are directly related to the entire product purchase price, sales costs, expected profit amount so that the right selling price is obtained and Dishcaven should be more precise in its calculations. The selling price of the company's products with the correct mark up percentage includes operating costs and the desired profit amount using accounting approaches so that the profit obained is maximized

Penilaian Kinerja Keuangan dengan Analisis Laporan Arus Kas pada PT. Gudang Garam, Tbk. Periode 2018-2022

Penelitian ini bertujuan untuk mengukur kinerja keuangan PT. Gudang Garam Tbk. selama periode 2018-2022 menggunakan analisis laporan arus kas. Latar belakang penelitian ini adalah pentingnya laporan keuangan dalam memberikan gambaran tentang kondisi keuangan perusahaan, yang berfungsi sebagai alat untuk evaluasi dan pengambilan keputusan. Metode yang digunakan adalah analisis deskriptif kuantitatif dengan pendekatan rasio arus kas, mencakup rasio arus kas operasi terhadap kewajiban lancar, bunga, pengeluaran modal, total utang, dan laba bersih. Hasil penelitian menunjukkan bahwa rasio arus kas operasi PT. Gudang Garam Tbk. cenderung menurun selama periode tersebut, dengan rasio yang sering berada di bawah standar. Penurunan ini terutama disebabkan oleh peningkatan beban cukai dan biaya operasional tanpa diimbangi oleh kenaikan pendapatan yang memadai. Temuan ini menunjukkan bahwa PT. Gudang Garam Tbk. menghadapi tantangan signifikan dalam menjaga likuiditas dan stabilitas keuangannya

EVALUASI ADANYA REFOCUSING DAN REALOKASI ANGGARAN TERHADAP KINERJA BBKP SURABAYA TAHUN ANGGARAN 2020

AbstrakPenelitian ini bertujuan untuk mengetahui 1) Bagaimana proses refocusing dan realokasi anggaran pada Balai Besar Karantina Pertanian Surabaya, 2) Bagaimana dampak refocusing dan realokasi anggaran terhadap kinerja Balai Besar Karantina Pertanian Surabaya. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kualitatif. Penelitian deskriptif adalah penelitian yang mengangkat suatu rumusan masalah yang berkenaan dengan pertanyaan terhadap keberadaan variabel mandiri baik hanya pada satu variabel saja atau lebih sedangkan untuk metode kualitatif adalah metode yang digunakan untuk meneliti pada obyek yang kondisinya alamiah dimana peneliti sebagai instrumen kunci, teknik pengumpulan data dilakukan secara triangulasi, analisis data bersifat induktif atau kualitatif, dan hasil penelitian kualitatif lebih menekankan makna daripada generalisasi. Hasil penelitian ini adalah refocusing anggaran untuk dana penanggulangan Covid1-19 yang terjadi pada bulan April 2020 yang mengambil dana RM (rupiah murni) dari DIPA (Daftar Isian Pelaksana Anggaran)  ternyata tidak berpengaruh secara signifikan terhadap kinerja BBKP Surabaya secara umum. Adapun pengaruh dari refocusing realokasi tersebut lebih kepada terhambatnya penyerapan anggaran dikarenakan mundurnya semua kegiatan akibat pandemi covid-19.Kata kunci : Pandemi Covid-19, Refocusing Anggaran   Kata kunci : Pandemi Covid-19, Refocusing Anggaran  AbstractThis study aims to find out 1) How is the process of refocusing and reallocating the budget at the Surabaya Agricultural Quarantine Center, 2) How is the impact of refocusing and budget reallocation on the performance of the Surabaya Agricultural Quarantine Center. This research is a descriptive study using qualitative methods. Descriptive research is research that raises a problem formulation with regard to the question of the existence of independent variables on only one or more variables, while qualitative method is a method used to examine objects in natural conditions where the researcher is the key instrument, data collection techniques are carried out. by triangulation, data analysis is inductive or qualitative, and qualitative research results emphasize meaning rather than generalization. The result of this study is that the budget refocusing for Covid1-19 prevention funds that occurred in April 2020 which took RM (pure rupiah) funds from the DIPA (Budget Implementing List) did not significantly affect the performance of BBKP Surabaya in general. The effect of the reallocation refocusing is more on the delay in budget absorption due to the retreat of all activities due to the COVID-19 pandemic.Key Words : Covid-19 Pandemic, Refocusing The Budge

ANALISIS PENENTUAN HARGA POKOK PRODUKSI PER UNIT PRODUK (STUDI KASUS DI PT ETIKA MARKETING GEMPOL PASURUAN)

AbstrakPenelitian ini bertujuan untuk untuk mengetahui penghitungan harga pokok produksi per unit di PT Etika Marketing dan untuk menetapkan penghitungan harga pokok produksi per unit yang sesuai pada PT Etika Marketing. Penelitian ini dilakukan di PT. Etika Marketing. Jenis penelitian bersifat deskriptif dengan sumber data menggunakan laporan periode 1 bulan dari depatment produksi, laporan periode 1 bulan dari depatment Sales dan laporan periode 1 bulan dari depatment Store PT Etika Marketing untuk menganalisis Harga Pokok Produksi. Fokus penelitian dalam penelitian ini adalah harga pokok per unit periode produksi desember tahun 2019. Teknik pengumpulan data melalui observasi, dan dokumentasi. Uji keabsahan data menggunakan 3 triangulasi yaitu triangulasi sumber, triangulasi metode dan triangulasi teori. Berdasarkan hasil analisis data, maka penelitian ini menyatakan bahwa Penghitungan harga pokok produksi per unit di PT Etika Marketing yang dilakukan oleh PT Etika Marketing kurang tepat karena tidak memasukkan biaya tenaga kerja tidak langsung, biaya tetap, dan biaya listrik sehingga tidak dapat mencerminkan biaya produksi per unit yang sesungguhnya. Sehingga berdasarkan hal tersebut peneliti menyarankan perusahaan sebaiknya menghitung harga pokok produksi berdasarkan berdasarkan kandungan varian, karena setiap varian memiliki kebutuhan yang berbeda-beda.Kata kunci: Biaya Produksi, Harga Pokok Produksi.AbstractThis study aims to to determine the calculation of the cost of production per unit at PT Etika Marketing and To determine the appropriate cost of production per unit at PT Etika Marketing. This research was conducted at PT. Ethical Marketing. This type of research is descriptive with data sources using a 1 month period report from the production department, a 1 month period report from the Sales department and a 1 month period report from the PT Etika Marketing Store department to analyze the Cost of Production. The focus of research in this study is the cost of goods per unit production period in December 2019. Data collection techniques are through observation, and documentation. Test the validity of the data using 3 triangulations, namely source triangulation, method triangulation and theory triangulation. The results of data analysis, this study states that the calculation of the cost of production per unit at PT Etika Marketing carried out by PT Etika Marketing is inaccurate because it does not include direct labor costs, fixed costs, and electricity costs so that it can reflect the actual production costs per unit. . Based on this, the researcher suggests that it is better to calculate the cost of production based on the content of the variant, because each variant has different needsKeywords: Production Costs, Cost of  Production

ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU STUDI KASUS PADA PT. MANYAR INDO MANDIRI

AbstrakPenelitian ini bertujuan untuk mendeskripsikan dan menganalisa sistem dan prosedur akuntansi persediaan bahan baku pada PT. Manyar Indo Mandiri. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan pendekatan studi kasus melalui observasi, wawancara dan dokumentasi. Tujuan dari penelitian ini adalah untuk mengetahui prosedur pencatatan persediaan bahan baku, prosedur penentuan harga pokok persediaan bahan baku serta mengetahui dan mengevaluasi standart operasional perusahaan dan prosedur yang membentuk sistem persediaan bahan baku pada PT. Manyar Indo Mandiri. Hasil dari penelitian ini mengungkapkan sistem akuntansi persediaan bahan baku pada PT. Manyar Indo Mandiri sudah berjalan cukup baik, dilihat dalam pemilihan metode pencatatan persediaan yang menggunakan metode perpetual, metode penentuan harga pokok persediaan bahan baku yang menggunakan metode FIFO, serta pada prosedur yang membentuk sistem persediaan bahan baku. Namun masih terdapat kelemahan yakni pada fungsi yang terkait terdapat perangkapan tugas dan tanggungjawab, tidak ada prosedur retur pembelian bahan baku, serta pada sistem perhitungan fisik dilakukan hanya sekali dan tidak terdapat panitia perhitungan.Kata Kunci: Sistem akuntansi, Persediaan, Bahan Baku  AbstractThis study aims to describe and analyze systems and procedures for accounting for raw material inventory at PT. Manyar Indo Mandiri. This type of research is descriptive qualitative research with a case study approach through observation, interviews and documentation. The purpose of this study was to determine the procedure for recording raw material inventory, the procedure for determining the cost of raw material inventory as well as knowing and evaluating the company's operational standards and procedures that form the raw material inventory system at PT. Manyar Indo Mandiri. The results of this study reveal the raw material inventory accounting system at PT. Manyar Indo Mandiri has been running quite well, seen in the selection of inventory recording methods using the perpetual method, the method of determining the cost of raw material inventory using the FIFO method, as well as in the procedures that form the raw material inventory system. However, there are still weaknesses, namely in the related functions there are dual duties and responsibilities, there is no return procedure for purchasing raw materials, and the physical calculation system is carried out only once and there is no calculation committee.Keyword: Accounting system, Inventory, Raw Materia

Penerapan ISAK 35 dalam Penyusunan Laporan Keuangan pada Organisasi Nirlaba Pura Sambi Agung Sapto Argo Kecamatan Ngajum Kabupaten Malang

Many entities, whether for profit or not, use accounting extensively in the management of an entity's finances. Statement of Financial Accounting Standards (PSAK) 45 was previously used to regulate non-profit or not-for-profit entities regarding financial reporting. Now, Interpretation of Financial Accounting Standards (ISAK) 35 regulates these entities. The aim of this research is to ascertain how ISAK 35 is applied to the financial reporting of the non-profit organization Pura Sambi Agung Sapto Argo, Ngajum District, Malang Regency. This research method uses a qualitative method with a descriptive approach. The setting in this research is Sambi Agung Saptor Argo Temple, Ngajum District, Malang Regency, which is located at Jl. Mawar, Kesamben Village, Ngajum District, Malang Regency. It can be concluded that Sambi Agung Sapto Argo Temple, Ngajum District, Malang Regency, in presenting its financial reports, has not implemented ISAK 35 as the currently applicable standard

PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA

Pembangunan yang bersifat partisipatif, dan transparansi sebagai bentuk program pemerintah yang menjadikan desa mandiri dengan adanya Alokasi Dana Desa (ADD). Dana ADD yang digunakan sebesar 30% untuk biaya operasional Pemerintah Desa dan Badan Permusyawaratan Desa (BPD) 70% untuk pemberdayaan masyarakat dan Pemerintah Desa. Tujuan dari penelitian mendiskripsikan dan menganalisis berdasarkan perencanaan, pelaksanaan, pengawasan, dan pertanggungjawaban serta faktor penghambat mengenai ADD. Metode penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif yang menggunakan metode analisis Sugiyono. Hasil penelitian menunjukkan bahwaPerangkat Desa masih memerlukan pembinaan tentang sosialisasi dan administrasi pengelolaan keuangan desa untuk memberikan pemahaman dan pengetahuan tentang peraturan dan perundang-undangannya. Faktor penghambat berupa kualitas sumber daya manusia dalam hal pengetahuan dan pemahaman Undang- Undang Desa dan kurangnya pelatihan dan pendampingan perangkat desa

Akuntabilitas dan Efektivitas Penggunaan Dana Direktorat Kemahasiswaan Universitas Brawijaya untuk Kegiatan Eksekutif Mahasiswa (EM) Tahun 2023

The Student Executive Board is a student organization within the campus that acts as the executive body at the university level, led by a Student President or Head of the SEB. The SEB often organizes activities funded by the student affairs directorate of Brawijaya University. Accountability is an obligation that demonstrates responsibility, and responsibility yields consequences. These consequences can be in the form of rewards or sanctions, and effectiveness is a measure that indicates how far the targets (quantity, quality, and time) have been achieved. The Student Executive Board is responsible for the funds provided by the student affairs directorate of Brawijaya University. An activity accountability report is one form of accountability and effectiveness report provided by the Student Executive Board. However, there are still many aspects that need to be considered in the supervision of the funding process and its management. The purpose of this study is to analyze the accountability and effectiveness of the use of funds from the student affairs directorate of Brawijaya University for the activities of the Student Executive Board. This study uses qualitative descriptive analysis. The results of the study indicate that the Student Executive Board (SEB) has implemented accountability and effectiveness in the activities carried out and in the reports submitted

Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku

This study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of yelim is used to finance the inauguration traditionally, while the allocation of village funds and government grants is used as financing for the inauguration in government. In yelim management there