Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0

This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It‘s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business glob

Application In Activity Based Costing (ABC) Calculation of Home Development Cost

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs

Analisis Iklim Organisasi Pada Michael Tj Gelato

Michael TJ Gelato merupakan bisnis yang bergerak di bidang usaha Restoran dengan Gelato sebagai menu andalannya.  Penelitian ini bertujuan untuk mengetahui bagamaina Iklim Organisasi yang ada pada Michael TJ Gelato & Café dan apa saja aspek yang mempengaruhi iklim tersebut. Iklim organisasi merupakan kualitas lingkungan perusahaan yang dialami secara konsisten oleh anggota organisasi, berpengaruh terhadap perilaku, dan dapat dicerminkan melalui sifat organisasi. Penelitian ini menggunakan metode penelitian kualitatif atau disebut juga sebagai penelitian naturalistik, Data penelitian dikumpulkan menggunakan teknik wawancara. Metode purposive sampling digunakan dalam penelitian ini, dimana semua informan dipilih secara sengaja dengan mempertimbangkan masa kerja dari yang terlama hingga yang terbaru.  Hasil penelitian menunjukan, bahwa Iklim Organisasi yang terjadi di Micahel Tj Gelato & Café masih belum mencapai iklim yang sempurna, hal ini dikerenakan beberapa dimensi yang menjadi aspek pendukung Iklim organisasi belum sepenuhnya dilakukan oleh organisasi. Diperlukan adanya perbaikan terhadap dimensi Struktur , Standar, dan Penghargaan. Sedangkan pada dimensi Tanggung Jawab, Dukungan, dan Komitmen dapat dipertahankan atau dikembangkan oleh perusahaan agar tetap memiliki Iklim yang baik

MEDIATION EFFECTS OF WORK STRESS IN THE EFFECT OF CONFLICT ON AUDITOR PERFORMANCE

One of the most reliable information in the world of economics is financial statements. This requires the Public Accounting Firm to have adequate and quality Human Resources in order to provide maximum results. The resources they have are auditors. This study aims to examine the effect of conflict on work stress and its impact on the performance of auditors working at KANTOR AKUNTAN PUBLIK in East Java. This study used 190 samples of respondents. The sampling method used in this study is a purposive random sampling method and the type of data used in this study is primary data. The data analysis method used is Structural Equation Modeling (SEM) with a PLS approach. The results showed that conflict and work stress had a significant effect on performance. The results also show that work stress is able to mediate the influence of conflict on auditor performanc

Peran Sistem Pengendalian Manajemen Pada Penjualan Vaie Gift Sebagai Alternatif Hadiah Trend Saat Ini

Health in the body of a business is one of the most critical factors. Small or large businesses, such as the division of labor for each member, the provision of raw materials, sales strategies, and others, must consider it. So we need a system to organize and coordinate everything; it is called a management control system. This research was conducted to determine the role of the management control system in Vaie Gift sales. In this study, it was found that there was a production process that had not run optimally because it could not make many variations and provide many ready goods. Therefore, it was necessary to control and anticipate deficiencies in materials and results that were not optimal in the products produced later. This control can be done by supervising activities during production, choosing good-quality materials, and paying more attention to placing production results. We, "Vaie Gift," carry out product introductions in 2 ways, namely online stores and offline stores, to increase sales, orders and increase incoming orders. Our offline store is usually open to several university graduates, and for online stores, we use marketplaces such as Shopee, Tokopedia, Tiktok, and Pre-Order (PO)