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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EDUTEC : Journal of Education And Technology JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference International Journal of Financial and Investment Studies Journal of Education Religion Humanities and Multidiciplinary Majapahit Journal of Islamic Finance dan Management TANJAK : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Fiddin, Fachroh
Politeknik Negeri Bengkalis, Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Journal : proceeding applied business and engineering conference

 1 
Penerapan Penentuan Harga Pokok Penjualan Batik LAMR Khas Kabupaten Bengkalis dengan Metode Activity Based Costing (ABC): Studi Pada Usaha Batik Lembaga Adat Melayu Riau Kabupaten Bengkalis Endang Sri Wahyuni; Fachroh Fiddin
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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Abstract

Batik is the work of the Indonesian nation which is a blend of art and technology by the ancestors of the Indonesian nation. Indonesia has various batik motifs as one of the cultural products that are still preserved and popular today. The Riau Malay Customary Institution of Bengkalis Regency through the batik UMKM also started the preservation of batik as Indonesian culture through batik activities. The batik produced by the LAMR MSME is named 'Batik Pulau' in the spirit of the coastal characteristics of Sumatra Island, Riau Province. This study aims to calculate the cost of production in the manufacture of typical LAMR batik in Bengkalis Regency by using the activity-based costing (ABC) method and based on the observations of the LAMR batik SMEs still using the conventional system in determining the cost of production, namely by collecting all expenses that have been incurred in the production process. takes place and then divides into the number of outputs produced. The object of research is the cost of production in the manufacture of written batik on Batik Pulau in Bengkalis Regency. Methods of data collection using observation techniques, interviews, and documentation. Data analysis used descriptive analysis using an activity-based costing (ABC) system with two stages. The results showed that the cost of production calculated using an activity-based costing system was Rp. 21.582.250,- for the number of units produced by written batik as many as 50 units of batik strands with a size of 2.5 meters, the cost of production per unit of written batik produced is Rp. 415,043,-. The results show that the approach to determining the cost of production using the ABC method is more accurate than the traditional method where the traditional cost of production calculation is Rp. 22,082,250,-.
Design of Accounting Learning Media for Vocational Students to Enhance Data Analytics Skills Using Microsoft Power BI Fiddin, Fachroh; Rahmani, Nur; Amelda , Amelda; Dwikurnia, Via
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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This research is motivated by the lack of learning media that facilitates the use of data analytics tools likeMicrosoft Power BI in vocational accounting education, despite the fact that several professional literatures highlight thataccountants need skills in working with data and communicating results to stakeholders. The purpose of this study is todesign a learning media based on accounting data in the form of several financial dashboards, including sales analysis,Profit & Loss analysis, and Balance Sheet analysis, using financial transaction data processed through Microsoft Power BI.This enables both lecturers and students to interpret accounting data through the data visualization tools that have beencreated.This study follows a developmental research approach using the ADDIE model, which includes analysis, design,development, implementation, and evaluation. The testing of this learning media design was conducted with accountinglecturers and students. The results show that the validation from both lecturers and students indicates that the learningmedia received excellent ratings. Therefore, it can be concluded that the learning media utilizing Microsoft Power BI toenhance students' data analytics skills is highly feasible for implementation in accounting education.
Co-Authors Amelda , Amelda Bustami Bustami Bustami Bustami Domos, Erma Dwikurnia, Via Emma Dormos Endang Sri Wahyuni Febrianti, Triska Fiani, Sofiani Hardi Hardi, Hardi Husnul Muttaqin Irma Rahmadani Kamaliah Kamaliah, Kamaliah Marniati, Putri Molita Sarafina Muhammad Arief Muhammad Arif Neli Agustin Nur Rahmani Nurhazana Pebiona, Gressila Pratama, Adrian Irnanda Putri Ramadani rahmani, Nur Rezky Andriani Sakilah Sakilah Silva Huri Wildani wahyu triyono