PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit

PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit

BEDAH BUKU: Activity-Based Cost System: Sistem Informasi Biaya untuk Pengurangan Biaya

Judul Buku :Activity-Based Cost System:Sistem Informasi Biaya untuk Pengurangan BiayaPenulis : Drs. Mulyadi, MSc., AkuntanPenerbit: UPP AMP YKPN YogyakartaWaktu Penerbitan: Mei 2003Tebal: xxvi + 483 halaman: 5 bagian ,13 ba

POLA PERGESERAN STRUKTUR BIAYA ( COST SHIFTING ) DALAM MENGHADAPI LINGKUNGAN BISNIS YANG DINAMIS PADA PERUSAHAAN PEMANUFAKTURAN DI INDONESIA

Perubahan lingkungan bisnis dekade terakhir menyebabkan dampak yang signifikan pada struktur biaya perusahaan pabrikasi. Struktur biaya perusahaan menunjukan perbandingan relatif antara suatu jenis biaya dengan biaya lain, misalnya antara biaya produksi dengan biaya non-produksi atau biaya bahan baku dengan biaya tenaga kerja langsung dan dengan biaya overhead pabrik. Pada pertengahan abad 20, biaya produksi yang terdiri dari bahan baku, tenaga kerja langsung dan overhead pabrik menduduki sekitar 90% dari total biaya (Novack and Popesko, 2014). Pada pertengahan abad ke 20, struktur biaya mulai mengalami pergeseran. Glad and Baker (1996) dalam Novack and Popesko (2014) mengemukakan alasan utama terjadinya pergeseran stuktur biaya pada tahap kedua di abad 20, yaitu penggunaan bahan baku yang murah, peningkatan biaya pemasaran karena meningkatnya persaingan, meningkatnya biaya distribusi dan komunikasi, biaya baru yang muncul karena meningkatnya kegiatan penelitian, meningkatnya biaya training, meningkatkanya otomasi dan penggunaan mesin berteknologi tinggi serta meningkatnya penggunaan sistem informasi. Penelitian ini bertujuan untuk mengetahui apakah terjadi pola pergeseran biaya (cost shifting) overhead pabrik terhadap biaya produksi dan biaya produksi dengan biaya non produksi yang terjadi pada perusahaan pabrikasi di Indonesia selama 10 tahun terakhir dari tahun 2009 sampai dengan tahun 2018. Perusahaan pabrikasi yang digunakan adalah perusahaan yang telah go-publik atau menjual sahamnya di Bursa Efek Indonesia. Penelitian dilakukan pada 3 (tiga) sektor industri dan diambil masing-masing 2 sub sektor setiap kelompok, sub sektor Pulp dan Kertas, sub sektor manufaktur kimia, sub sektor Tekstil dan Garmen,sub sektor otomotif dan komponennya, sub sektor makanan dan minuman dan sub sektot farmasi. Jumlah sampel di setiap subsektor 5 sehingga total sampel ada 30 perusahaan. Hasil penelitian menunjukan tidak adanya pergeseran biaya selama periode pengamatan baik pergeseran porsi biaya overhead pabrik terhadap biaya produksi maupun pergeseran perbandingan biaya produksi dan non produksi. Secara umum porsi biaya overhead pabrik relatif stabil, demikian juga perbandingan biaya produksi dan non produksi

PRAKTIK AKUNTANSI MANAJEMEN PADA HOTEL BERBINTANG dI YOGYAKARTA DAN SEKITARNYA

The rapid changing of business environment lately is significantly will change the management accounting practices in an organization. The main focus of management accounting has always been to improve the organization performance and profitability by providing relevant information for planning, controlling and decision making. The more complex business environment should be handled by more sophicticated management accounting practices. International Federation of Accountants or IFAC (1988) stated that there are 4 stages of mangement accounting evolution, which are cost determination and financial control, management planning and control, reduction of waste in business Process and creating value through the effective use of resources. This paper had two main objectives. Firstly, was to identify how the management accounting practices in hospitality business were, secondly was to reveal the stage of management accounting evoluton in hospitality business. This study uses 30 management accounting tools to represent teh current management accounting practices in hospitalty business that represent 5 management functions: cost determination, management planning and control, Performance evaluation, Decision making and Strategic analysis. By using 61 stars hotels, the result indicated that management accounting practices in hospitality business still dominated by “traditional practices”. Refering to IFAC’s management accounting evolution theory, in general, the management accounting practices in hotel businesses were still in stage 1 dan 2. The study also revealed that there is no different among stars hotels in decision making and Strategic analysis but there are differences between five stars hotels and others stars hotels in costing and planning and control, Performance evaluation

THE EFFECT OF TOTAL QUALITY MANAGEMENT IMPLEMENTATION ON CUSTOMER SATISFACTION: HOTEL INDUSTRY IN YOGYAKARTA

In the current business environment, quality is the only key to survive. Quality is a critical sucess factor for achieving competitive advantage in today’s market. Total Quality Management (TQM) is a concept to respond to the situation. The main objective of this research is to observed the effect of Total Quality Management (TQM) implementation toward customer satisfaction based on service quality in hotel Industry at Yogyakarta. There were two respondents in this research: operational Hotel managers who were related to the implementation of TQM and (2) hotel’s customers, who were evaluate the service quality provided by the hotels that will represent thecustomer satisfaction. By using questionaire, data were collected from 42 Starhotels throughout Jogyakarta Province, Indonesia. The samples were selected by convinience random sampling. Total Quality Management were measured by several variables used by Wang et al. (2012): customer focus, internal/external cooperation, continuous improvement, leadership, employee fulfillment, learning and process management. The customer satisfaction were perceived by customer based on service quality provided. They were 5 underlying dimension of service quality that will lead to customer satisfaction: reliability, responsiveness, assurance, empathy and tangibles (Pasuraman et.al, 1985 and 1988). The research indicated that Total Quality Management implementation has positive effect toward customer satisfaction in Star-hotels throughout Jogyakarta Region. Positive effect means that the increasing level of TQM implementation and the increasing customer satisfaction were in the same direction. If the level of TQM implementation increases, the service qulaity will increase either

PELAKSANAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA USAHA KECIL MENENGAH di YOGYAKARTA dan SEKITARNYA

Corporate Social Responsibility is a company’s actions to embrace responsiblity for the impact of its activities on the environment, consumers, employees, public community, and other stakeholders. The Indonesia Government have regulated the obligation of CSR in publicly-held companies with the enactment of UU PT no. 40, 2007. The goal of this research is to observe the implementation of CSR by small and medium enterprises (SMEs) located around Yogyakarta. 48 samples were observed. It is found that firms are acting out CSR in various ways and methods. The priorities of executing CSR is to fullfill the needs of suppliers, customers, employees, local community, and the environment

Management Perception toward Total Quality Management and The Impact of it’s Implementation on Organizational Performance: Survey throghout SME’s in Yogyakarta Region, Indonesia

In the competitive, global and turbulent business environment, quality is the only key to survive. Quality is a critical sucess factor for achieving competitive advantage in today’s market. Total Quality Management (TQM) is a concept to respond to the situation. The purposes of this study are to determine the manager’s perception of Small Medium Enterprises (SME’s) on TQM and to measure their effect of its implementation on organizational performance. By using questionaire, data were collected from 96 SME’s throughout Yogyakarta Special Region Province, Indonesia. The samples were selected by convinience random sampling. All selected companies have implemented Total Quality Management, although vary in the length of implementation, but all surveyed SME’s have implemented TQM more than 1 year. The research revealed that Total Quality Management was perceived as Product Quaity Improvement Program (46.15%), and Product Cost Reduction Program (22.49%). Managers of the surveyed companies got information on TQM from the succesfull TQM Companies (58.33%). IT proved that lesson learned from others companies was an important factor to motivate others in implementing a certain program. The research also indicated that SME’s managers were fully aware that TQM was a method for improving quality of product and had become the critical factor in improving organizational performance. The reasons of impelementing TQM were more influence by external factors rather than internal. According to the research, there two main reasons of implementing TQM in SME’s, the first was to satisfied customers and the second was to increase the SME’s competitiveness in a global market. The last finding was related to organizational performance. The study result indicated that TQM gives some positive impacts on SME’s performances. The major impact of implementing TQM on organizational performance were (1) reducing the number of defective products (79.17%), (2)Decreasing the number of customer’s complaints (73.96%), (3) improving the efficiency of production procesess (69.79%), and (4)Reducing the sales returns (67,71%). Although there were several good impacts of TQM implementation, but the impact themselves have not yet improve the organizational performance significantly