Perhitungan Tarif Sewa Gedung Graha Sepuluh Nopember Its Surabaya Dengan Metode Cost Plus Pricing Pendekatan Variable Costing

ABSTRACT  The Graha Sepuluh Nopember building is one of the buildings that can be rented for public. Until now, the determination of rental tariff is based on competitor prices around ITS and Surabaya. The determination of rental tariff is not necessarily able to generate profit that is expected by the manager. The revision of rental tariff in the future based on accounting calculations is needed. The purpose of this study is to analyze the calculation of rental tariff by using cost plus pricing method and variable costing approach to produce the appropriate rental tariff. This research uses qualitative approach with descriptive comparative analysis.The results showed that in the year 2016 the income of Graha Sepuluh Nopemberis Rp1.489.169.000,-. It is smaller than the operational cost in the same year Rp1.759.077.775,-. One of the reason is due to the improper rental tariff. Through the calculation of cost plus pricing method and variable costingapproach,it is obtained the rental tariff with expected profit of 10% of total operational costs. The rental tariff calculation results are: Ballroom Rp30.500.000, - Small session Rp1.200.000, - Medium session Rp4.100.000, - Large session Rp2.700.000, - Selasar Rp5.200.000, - and Tribun Rp6.000.000, -. The stipulation of the previous rental tariff needs to be reevaluated by the manager so that it is no longer to be suffer of losing. The manager can use the results of this study as a consideration in determining the new rental rates.Keywords                   : Rental Tariff, Cost Plus Pricing, Variable Costing Correspondence to       : [email protected] ABSTRAK  Gedung Graha Sepuluh Nopember merupakan salah satu gedung yang dapat disewa oleh masyarakat umum. Hingga saat ini, penentuan tarif sewa berdasarkan harga pesaing di sekitar ITS dan Surabaya. Penentuan tarif sewa tersebut belum tentu mampu menghasilkan laba yang diharapkan oleh pengelola, maka revisi tarif sewa di masa yang akan datang berdasarkan perhitungan secara akuntansi sangat diperlukan. Tujuan penelitian adalah menganalisis perhitungan tarif sewa gedung dengan metode cost plus pricing pendekatan variable costing, untuk menghasilkan tarif sewa yang sesuai. Penelitian ini menggunakan pendekatan kualitatif  dengan analisis komparatif deskriptif.Hasil penelitian menunjukan bahwa di tahun 2016 pendapatan Graha Sepuluh Nopember sebesar Rp1.489.169.000,- lebih kecil dibandingkan dengan biaya operasional pada tahun yang sama Rp1.759.077.775,-. Keadaan tersebut salah satunya dikarenakan penetapan tarif sewa yang tidak tepat. Melalui perhitungan cost plus pricing pendekatan variable costing didapatkan tarif sewa dengan laba yang diharapkan sebesar 10% dari total biaya operasinal. Tarif sewa hasil perhitungan yaitu: Ballroom Rp30.500.000,- Sidang kecil Rp1.200.000,- Sidang sedang Rp4.100.000,- Sidang besar Rp2.700.000,- Selasar Rp5.200.000,- dan Tribun Rp6.000.000,-. Penetapan tarif sewa sebelumnya perlu dievaluasi kembali oleh pengelola agar tidak lagi mengalami kerugian. Pengelola dapat menggunakan hasil penelitian ini sebagai bahan pertimbangan dalam menentukan tarif sewa baru.Kata kunci                  : Tarif Sewa, Cost Plus Pricing, Variable CostingKorespondensi             : [email protected]

Persepsi Mahasiswa Akuntansi Terhadap Pentingnya Akuntansi Forensik Sebagai Pengajaran Akuntansi Di Universitas ( Studi Kasus Pada Universitas Muhammadiyah Surabaya )

ABSTRACT  This study aims to explore the opinions of accounting students last semester regular morning and afternoon at the University of Muhammadiyah Surabaya regarding the perception of the importance of teaching curriculum Forensic Accounting in Indonesia. Student Accounting Forensic Accounting view that teaching is necessary and needs to be included in the curriculum of study Accounting. Both groups of respondents gave a special emphasis on the importance of teaching Forensic Accounting as part of efforts to eradicate corruption in Indonesia. The study also found that accounting students saw no serious obstacles in the implementation of Forensic Accounting in the accounting curriculum already now. Keywords                   : Forensic Accounting, Fraud, Accounting Curriculum.Correspondence to       : [email protected], [email protected], [email protected] ABSTRAK                Penelitian ini bertujuan untuk menggali pendapat mahasiswa akuntansi semester lalu reguler pagi dan sore hari di Universitas Muhammadiyah Surabaya mengenai persepsi pentingnya pengajaran kurikulum Forensik Akuntansi di Indonesia. Akuntansi Mahasiswa Akuntansi Forensik memandang bahwa mengajar itu perlu dan perlu dimasukkan dalam kurikulum studi Akuntansi. Kedua kelompok responden memberikan penekanan khusus pada pentingnya pengajaran Akuntansi Forensik sebagai bagian dari upaya untuk memberantas korupsi di Indonesia. Studi ini juga menemukan bahwa mahasiswa akuntansi tidak melihat kendala serius dalam pelaksanaan Akuntansi Forensik dalam kurikulum akuntansi sudah sekarang. Kata kunci : Akuntansi Forensik, Penipuan, Kurikulum Akuntansi.Korespondensi : [email protected], [email protected], [email protected]

Exposure and connectedness to natural environments: An examination of the measurement invariance of the Nature Exposure Scale (NES) and Connectedness to Nature Scale (CNS) across 65 nations, 40 languages, gender identities, and age groups

Detachment from nature is contributing to the environmental crisis and reversing this trend requires detailed monitoring and targeted interventions to reconnect people to nature. Most tools measuring nature exposure and attachment were developed in high-income countries and little is known about their robustness across national and linguistic groups. Therefore, we used data from the Body Image in Nature Survey to assess measurement invariance of the Nature Exposure Scale (NES) and the Connectedness to Nature Scale (CNS) across 65 nations, 40 languages, gender identities, and age groups (N = 56,968). While multi-group confirmatory factor analysis (MG-CFA) of the NES supported full scalar invariance across gender identities and age groups, only partial scalar invariance was supported across national and linguistic groups. MG-CFA of the CNS also supported full scalar invariance across gender identities and age groups, but only partial scalar invariance of a 7-item version of the CNS across national and linguistic groups. Nation-level associations between NES and CNS scores were negligible, likely reflecting a lack of conceptual clarity over what the NES is measuring. Individual-level associations between both measures and sociodemographic variables were weak. Findings suggest that the CNS-7 may be a useful tool to measure nature connectedness globally, but measures other than the NES may be needed to capture nature exposure cross-culturally

Body appreciation around the world: Measurement invariance of the Body Appreciation Scale-2 (BAS-2) across 65 nations, 40 languages, gender identities, and age

The Body Appreciation Scale-2 (BAS-2) is a widely used measure of a core facet of the positive body image construct. However, extant research concerning measurement invariance of the BAS-2 across a large number of nations remains limited. Here, we utilised the Body Image in Nature (BINS) dataset - with data collected between 2020 and 2022 - to assess measurement invariance of the BAS-2 across 65 nations, 40 languages, gender identities, and age groups. Multi-group confirmatory factor analysis indicated that full scalar invariance was upheld across all nations, languages, gender identities, and age groups, suggesting that the unidimensional BAS-2 model has widespread applicability. There were large differences across nations and languages in latent body appreciation, while differences across gender identities and age groups were negligible-to-small. Additionally, greater body appreciation was significantly associated with higher life satisfaction, being single (versus being married or in a committed relationship), and greater rurality (versus urbanicity). Across a subset of nations where nation-level data were available, greater body appreciation was also significantly associated with greater cultural distance from the United States and greater relative income inequality. These findings suggest that the BAS-2 likely captures a near-universal conceptualisation of the body appreciation construct, which should facilitate further cross-cultural research