ANALISIS PERLAKUAN AKUNTANSI PRODUK CACAT DALAM MENGHITUNG HARGA POKOK PRODUKSI : (Studi Kasus Pada Bumdes Pelita Hidup Coklat Kobar Desa Koto Wuji Barat Kecamatan Keo Tengah Kabupaten Nagekeo)

The formulation of the problem examined in this study is how the accounting treatment of defects in calculating the cost of goods manufactured in Bumdes Pelita Hidup Coklat Kobar. . Data collection techniques used in this study were observation, interviews, documentation, and literature study. The type of data used in this study is qualitative data that is data in the form of words, sentences, schematics and images, while the source of the data used are primary data and secondary data. The data analysis technique used is a quantitative descriptive analysis technique which collects data and describes or explains the data based on general criteria that apply and things found in the field. These results indicate that (1) the existence of defective products experienced by the company during the production process caused by the lack of supervision and negligence of workers. (2) the calculation of the cost of goods produced by the Bumdes Pelita Hidup Coklat Kobar is different from the calculation of the cost of production according to the concept of cost accounting. The basic price set by Bumdes Pelita Hidup Coklat Kobar is Rp. 360,482,000 while according to the concept of accounting the cost of Rp. 355,732,000 so that it has a difference of Rp. 4,750,000

PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN KEAHLIAN PEMAKAI TERHADAP KINERJA KARYAWAN : (Studi Kasus Pada Kantor Dinas Pertanian Kabupaten Nagekeo)

This research was conducted with the aim of analyzing the effect of the effectiveness of accounting information systems, the suitability of the tasks and user expertise on the performance of the employees of the Agriculture Office of Nagekeo Regency. This study uses a quantitative approach. With a population of 122 people. where researchers took samples of simple random sampling (simple) with a number of 55 respondents who use accounting information systems. Data collection techniques used in this study were to use a questionnaire that was measured through a 5-point Likert scale. Data testing technique is done by multiple regression analysis which is processed by the SPSS program. The results of this study indicate that the effectiveness of accounting information systems has a positive and significant effect on employee performance, which is indicated by the regressive coefficient of the variable effectiveness of the accounting information system by 0.392 with a valuethitung3,118>2,012and a significant level of 0.003 <0.05. task suitability has a negative effect on employee performance seen from the regression coefficient value of job suitability equal to-0,082with valuet hitung 0,443<2,012and a significant level of 0.660> 0.05 and user expertise has a positive and significant effect on employee performance seen from the regression coefficient of the user expertise variabe value of 0.653 with a valuet hitung3,181>2,012and a significant level of 0.002 <0.05

Evaluasi Prosedur Pemberian Kredit Cepat Aman (KCA) dan Kredit Angsuran Sistem Fidusia (KREASI) pada PT. Pegadaian (PERSERO) Cabang Ende

This study aims to determine the procedure for granting credit Fast and Amana (KCA) and Fiduciary System Installment Credit (KREASI) at PT. Pegadaian (Persero) Ende Branch. This type of research used in this research is descriptive research. The method used in this study is a qualitative descriptive method that seeks to describe a phenomenon, event, event that occurred. Descriptive research focuses on the actual problem as it was when the research took place. Sources of data used in this study are primary data and secondary data, while data collection techniques are done by observation, interviews, and documentation. The results of research conducted at PT. Pegadaian (Persero) Ende Branch regarding Evaluation of KCA and KREASI credit granting procedures, shows that the procedure for granting credit to PT. The Ende Branch Pawnshop has been implemented well in accordance with existing theories, but there is a need for improvement in several related functions and improvements such as the appraisal function is separated from the storage section and the cashier function is separated from the administrative function so that the credit granting process can run well

Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi

This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions

ANALISIS SISTEM PEGENDALIAN INTERN TERHADAP PENGGAJIAN PADA TOSERBA SINAR MAS ENDE

The purpose of this study was to determine the payroll information system in Sinar Mas Ende Department Store. The data analysis technique used is descriptive by using a qualitative approach, where the data collected takes the form of words and pictures rather than numbers. The results of the analysis of the internal control system on payroll at the Sinar Mas Ende Department Store show that there are weaknesses caused by the double duty manager and manual attendance record that has the potential to cause irregularities. Companies are advised to add one more function, namely the financial function and use fingerscan to record employee attendance lists

PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL : Studi Kasus Pada SKPD Kabupaten Ende

The purpose of this study was to determine the effect of budgetary participation, responsibility accounting and work motivation on managerial performance in the Ende Regency SKPD. The data collection in this study used a questionnaire survey. The questionnaire was distributed to the managers and officials of the Ende Regency Regional Work Unit involved in preparing the budget. The questionnaire distributed was 51 and again filled out completely and can be processed. The data collected is processed using the SPSS program. The statistical method used to test hypotheses is multiple linear regression analysis. The results showed that budgetary participation, accountability accounting and work motivation had a positive effect on managerial performance. Evidenced by the budget participation regression coefficient of 0.812 with a value of t count 2.069> 2.012 and a significance level of 0.044 <0.05, responsibility accounting for 0.295 with a value of t count 2.152> 2.012 and a significance level of 0.037 <0.05. While the work motivation of 0.620 with a t value of 2.493> 2.012 and the level of significance) 0.016 <00.5

ANALISIS PENENTUAN TARIF KAMAR HOTEL DENGAN METODE ACTIVITY BASED COSTING: (Studi Kasus Pada Hotel Sylvia Maumere)

This study aims to determine the calculation of hotel room rates using the Activity Based Costing method and the comparison of the calculation of hotel room rates based on the traditional methods used by hotel management with Activity Based Costing. The research method used is quantitative descriptive analysis method. The data collection method used in this research is by using the observation method, the interview method, and the documentation method. The results of the calculation of room rental rates using the Activity Based Costing method approach, namely, for the Superior Twin room type of Rp. 216,648.77 for the Superior Double room type of Rp. 236,680.56 for the Superior Triple room type of Rp. 331,751.82 for the Deluxe room type of Rp. IDR 480,014.08 and for the Suite room type is IDR 3,016,106.64. There is a difference in room rental rates that are lower for the types of Superior Twin, Superior Double, and Superior Triple rooms from the calculation results of the Activity Based Costing method with the calculation of the company using the traditional method approach, namely Rp. 131,588.74, Rp. 111,886.26 and respectively. IDR 144,318.09. Meanwhile, the higher room rental rates using the Activity Based Costing method, namely the Deluxe and Suite types of Rp.75,944.17 and Rp.2,144,770.64

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA

This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily

Implementasi Direct Costing Method Sebagai Alat Untuk Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende)

Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing. This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry. The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method