INTEGRATION OF COST VOLUME PROFIT AND ACTIVITY BASED COSTING IN OBTAINING COST ACCURACY FOR DECISION MAKING

This study aims to provide an explanation of how the integration of CVP and ABC can provide results of analysis and information that is more accurate than the traditional CVP on Elegant Photography to be used as a basis for decision making. The method used in this research is descriptive quantitative method by collecting data and information from the research location directly through interviews, observation and documentation. Furthermore, data and information analysis is obtained using cost volume profit analysis tools including break-even analysis, profit planning, margin of safety, shut down point, degree of operating leverage, and contribution margin and Activity based costing. The results obtained from this study provide the availability of more accurate and varied information. The CVP analysis results show the number of break-even points, earnings plans and contribution margins. As well as showing excellent performance in terms of the percentage of MOS and DOL while ABC analysis provides information about better cost accuracy so that the data and information from these two Terk can be the basis for strategic decision making for managemen

Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Ketidakpastian Lingkungan, dan Penekanan Anggaran sebagai Variabel Moderasi

Abstract: The objective of this study is to examine the influence of budgetary participation on budgetary slack. The moderating effects of information asymmetry, environmental uncertainty and budget emphasis are also being identified on the relationship between budgetary participation and budgetary slack. The population in this study is 27 SKPD (regional working unit) in the government of South Sulawesi Province, with the number of respondents are as many as 105. Research data is collected using census sampling method and analyzed with Moderated Regression Analysis (MRA). The results shows that the budgetary participation has a positive and significant impact on budgetary slack. Meanwhile, the information asymmetry and environmental uncertainty are unable to moderate the relationship between budgetary participation on budgetary slack. In the other hand, budget emphasis is proved to moderate the relationship between the budgetary participation on the budgetary slack. Abstrak: Penelitian ini bertujuan untuk memeriksa dampak dari partisipasi anggaran pada senjangan anggaran. Efek moderasi dari asimetri informasi, ketidakpastian lingkungan dan penekanan anggaran juga diidentifikasi pada hubungan antara partisipasi anggaran dan senjangan anggaran. Populasi pada penelitian ini adalah 27 SKPD di wilayah pemerintahan Provinsi Sulawesi Selatan, dengan total responden berjumlah 105. Data penelitian dikumpulkan menggunakan metode sampling sensus dan dianalisis dengan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa partisipasi anggaran memiliki dampak positif pada senjangan anggaran. Sementara itu, asimetri informasi dan ketidakpastian lingkungan tidak dapat memoderasi hubungan antara partisipasi anggaran pada senjangan anggaran. Di sisi lain, penekanan anggaran terbukti memoderasi hubungan antara partisipasi anggaran pada senjangan anggaran

The effect of emotional, spiritual and intellectual intelligence on auditor professionalism at the inspectorate of South Sulawesi Province

As government organizers—serving as the supervisory function of the civil government work unit—auditors at the inspectorate are very dependent on their professionalism. Some factors that support auditor professionalism are emotional intelligence, spiritual intelligence, and intellectual intelligence which are used as variables analyzed in this study. This study took the research object of all auditors at the Inspectorate of South Sulawesi Province, with the total of 59 people. This study uses a quantitative approach with an analytical method of linear regression. The results showed that emotional intelligence has no significant effect on auditor professionalism, while spiritual intelligence and intellectual intelligence have a significant effect on it in which it is indicated by the value of R2 that is 0.643 or 64.3%

Pengaruh Keadilan Distributif dan Keadilan Prosedural terhadap Kecurangan Akuntansi dengan Pertimbangan Etis sebagai Variabel Moderasi

Abstract: This study aimed to determine the effect of distributive justice on accounting fraud, to determine the effect of procedural justice on accounting fraud, to determine the effect of moderat ethical considerations the effect of distributive justice on accounting fraud, to determine the effect of moderat ethical considerations the effec of procedural justice on accounting fraud. The data used is primary data. The data collection in this study used questionnaires distributed to 30 apparatus at SKPD Maros Regency. The  data analysis by used the path analysis by the help of SPSS version 23.00. The results showed that the distributive justice has a positive and significant effect on accounting fraud at SKPD Maros Regency; the procedural justice has a negative and significant effect on accounting fraud in SKPD Maros Regency, the distributive justice does not affect on the tendency of accounting fraud moderated by ethical considerations at SKPD Maros Regency, the procedural justice affect on the tendency of accounting fraud moderated by ethical considerations in the Maros District SKPD. Abstrak: Penelitian ini bertujuan untuk menentukan dampak keadilan distributif dan keadilan prosedural pada kecurangan akuntansi. Selain itu, pertimbangan etis juga diuji sebagai variabel moderasi pada kedua hubungan tersebut. Data penelitian dihimpun dengan cara menyebarkan kuesioner kepada 30 aparat di SKPD Kabupaten Maros, dan diolah menggunakan analisis jalur dengan bantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa keadilan distributif memiliki pengaruh positif-signifikan pada kecurangan akuntansi, dan keadilan procedural memiliki pengaruh negative-signifikan pada kecurangan akuntansi di SKPD Kabupaten Maros. Penelitian ini juga menemukan tidak adanya pengaruh pada tendensi kecurangan akuntansi yang dimoderasi oleh pertimbangan etis. Di sisi lain, keadilan procedural terbukti mempengaruhi kecurangan akuntansi saat dimoderasi oleh pertimbangan etis di wilayah SKPD Kabupaten Maros

PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

The purpose of this research was to examine and find out empirical evidence of influence theinformation of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013. Data were analyzed method using multiplelinear  regression analysis.. The results of this research showed that the regression models free of symp-toms of normality, multicolniery, autocorrelation, and heteroskedastisitas. Test results show thatthe  partial hypothesis, earnings and investing cash flow are significantly positive effect on stock prices,while operating cash flow and financing cash flow does not significantly influence on stock prices. Theresults of simultaneous hypothesis testing showed that earnings, operating cash flow, investing cashflow and financing cash flows have a significant and positive effect on stock price.Keywords:earning, cash flow, and stock pric

PENGARUH LABA DAN ARUS KAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

The purpose of this research was to examine and find out empirical evidence of influence the information of earnings and cash flow on stock price. The sample used consists of 22 companies in-cluded in the group LQ 45 on period 2011–2013. Data were analyzed method using multiple linear  regression analysis.. The results of this research showed that the regression models free of symp-toms of normality, multicolniery, autocorrelation, and heteroskedastisitas. Test results show that the  partial hypothesis, earnings and investing cash flow are significantly positive effect on stock prices, while operating cash flow and financing cash flow does not significantly influence on stock prices. The results of simultaneous hypothesis testing showed that earnings, operating cash flow, investing cash flow and financing cash flows have a significant and positive effect on stock price. Keywords:earning, cash flow, and stock pric

Use of Management Accounting Information Systems in Decision Making Case Study

This research aims to determine the usefulness of management accounting information systems in decision making in the PT PLN (Persero) UP3 North Makassar case study. Judging from the type of data, the research approach used in this research is a qualitative approach. The informants who were the data sources were the North Makassar UP3 Manager, Finance and Accounting Team Leader, and Administrative and General Staff. The results of the research are that PT PLN (Persero) UP3 North Makassar uses a management accounting information system in the form of an ERP (Enterprise Resource Planning) application which functions to provide information to each section so that it can be taken into consideration in decision making by managers of PT PLN (Persero) UP3 Makassar North

ANALISIS EKONOMI PEDAGANG MAKANAN TRADISIONAL DI PONTIAN JOHOR MALAYSIA

The purpose of this community engagement is to provide guidance to the residents of Pontian, Johor, aiming to enhance their understanding of the economic value of Micro, Small, and Medium Enterprises (MSMEs), particularly in the context of the traditional food "gogos." Despite their familiarity with utilizing the internet as a tool to introduce their products, this initiative also elucidates the concept of the 4P marketing strategy (Product, Price, Place, Promotion). Special emphasis is placed on the realization that skillfully and accurately implementing the appropriate marketing strategy will empower the community to assess their performance by comparing it against predefined marketing targets. To achieve this, concrete steps in strategic marketing are meticulously crafted for each designed stage. This endeavor encompasses illustrative examples of marketing strategies for diverse businesses, encompassing SWOT analysis, such as market understanding, formulation of marketing objectives, configuration of the marketing mix, augmentation of brand awareness, and targeting mobile device user

Praktik Penggelapan Pajak Pertambahan Nilai Hasil Kegiatan Pertanian, Perkebunan, dan Kehutanan di Makassar

Penelitian ini dilakukan dengan tujuan untuk mengetahui praktik penggelapan pajak pertambahan nilai atas barang yang dihasilkan dari kegiatan pertanian, perkebunan, dan kehutanan pada Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini menggunakan data primer dan sekunder. Data primer melalui wawancara langsung dengan pegawai dan wajib pajak. Data sekunder melalui pengumpulan dokumen yang berhubungan erat dengan penulisan ini. Metode pengumpulan data melalui wawancara dan pengumpulan dokumen, dan selanjutnya data dianalisis menggunakan analisis deskriptif. Wawancara dan pengumpulan data dilakukan dari bulan Agustus sampai September 2017. Hasil penelitian ini adalah terdapat praktik penggelapan pajak pertambahan nilai hasil kegiatan pertanian, perkebunan, dan kehutanan yang dilakukan oleh wajib pajak pada tiap tingkatan distribusi perdagangan