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All Journal Ibtida'iy : Jurnal Prodi PGMI Tarbawi: Jurnal Keilmuan Manajemen Pendidikan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA JAE (Jurnal Akuntansi dan Ekonomi) Geneologi PAI : Jurnal Ilmiah Bidang Pendidikan Agama Islam Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat CONSEN: Indonesian Journal of Community Services and Engagement Journal of Artificial Intelligence and Digital Business Tensile : Jurnal Pengabdian Kepada Masyarakat Karimah Tauhid Jurnal Media Akademik (JMA) Jurnal Insan Pengabdian Indonesia AL MAQRIZI: Jurnal Ekonomi Syariah dan Studi Islam Indonesian Journal of Innovation Multidisipliner Research ASEAN Journal for Science and Engineering in Materials Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Aep Saepul Anwar
Program Studi Akuntansi, Universitas Djuanda, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Public Health Social Sciences Transportation Other

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Konsep dan Implementasi Activity Based Costing pada PT AHM dan Relevansinya terhadap Manajemen Biaya Perusahaan: Systematic Literature Review Bayu Dwi Pratama; Salsa Billah Putri Ramadhani; Dina Yuliana; Tiara Putri; Nurul Virda Pasha; Saepul Anwar
Karimah Tauhid Vol. 5 No. 9 (2026): Karimah Tauhid (In Progress)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v5i9.25882

Abstract

Industri sepeda motor nasional menghadapi tekanan biaya akibat perlambatan penjualan domestik, kebijakan opsen pajak kendaraan bermotor, dan keragaman produk yang tinggi, sementara sistem biaya tradisional berbasis volume dinilai kurang akurat merepresentasikan konsumsi sumber daya pada perusahaan manufaktur berskala besar . Penelitian ini bertujuan menganalisis konsep dan kerangka implementasi Activity Based Costing (ABC) pada PT AHM, mengidentifikasi aktivitas, cost driver, dan overhead yang relevan, serta mengkaji relevansinya terhadap manajemen biaya perusahaan dalam menghadapi tekanan operasional dan persaingan pasar. Penelitian menggunakan pendekatan kualitatif dengan desain Systematic Literature Review (SLR) melalui telaah terhadap artikel jurnal ilmiah nasional dan internasional, buku teks akuntansi manajemen, laporan industri, dan publikasi resmi perusahaan yang dipilih berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, dengan triangulasi sumber untuk validasi data. Hasil penelitian menunjukkan tujuh aktivitas utama produksi memiliki cost driver dan overhead yang berbeda-beda; simulasi numerik hipotetis pada tiga varian produk membuktikan bahwa basis alokasi tunggal berbasis volume berpotensi overstated pada produk bervolume tinggi dan understated pada produk berkompleksitas tinggi, dengan selisih pembebanan mencapai sekitar Rp19.000 per unit, serta hasil penelitian menunjukkan bahwa ABC memiliki relevansi yang kuat sebagai instrumen manajemen biaya strategis bagi PT AHM. Kebaruan penelitian ini terletak pada penerapan desain SLR secara sistematis untuk menganalisis potensi implementasi ABC pada konteks perusahaan manufaktur otomotif berskala besar di Indonesia, yang selama ini relatif belum dikaji secara sistematis dalam literatur akuntansi manajemen nasional (Novelty).
DETERMINAN PAJAK DAERAH, RETRIBUSI DAERAH DAN PENDAPATAN PERKAPITA TERHADAP PENDAPATAN ASLI DAERAH Maranti Afifah; Susy Hambani; Saepul Anwar
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22638

Abstract

The aim of this research is to explore the impact of regional taxes, regional levies and per capita income on local original income. The analytical method used is panel data regression. The research sample consists of Regency and City Government Financial Reports in the West Java Province region for 2018 - 2022, using a saturated sampling technique where all members of the population are used as samples. This research found that regional taxes partially have an influence on local original income, while regional levies and per capita income do not show a significant influence on local original income. Meanwhile, regional taxes, regional levies and per capita income simultaneously influence regional original income.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PROVINSI JAWA BARAT Cindriyanti; Susy Hambani; Saepul Anwar
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23402

Abstract

In building sustainable infrastructure and facilities, capital expenditure is an important factor that must be considered in addition to other expenditures. Regional revenues from PAD, DAU, and DAK can be used to improve public institution services and increase capital expenditure for economic growth. This study aims to analyze the influence of Regional Original Revenue, General Allocation Funds and Special Allocation Funds on Capital Expenditure of West Java Province in 2018-2022. This study uses a quantitative causality approach. The sampling method uses a saturated sampling technique. The results of this study show that Regional Original Revenue, General Allocation Fund and Special Allocation Fund simultaneously affect Capital Expenditure. Partially, Regional Original Revenue and General Allocation Fund have an effect on Capital Expenditure. Meanwhile, the Special Allocation Fund has no effect on Capital Expenditure.
Co-Authors A. Mawarti Abdul Hamid Abdul Wadud, Abdul Ade Budi Setiawan Ade Setiawan Adnan, Saepul Afif, M Nur Ahmad Rifans Maulana Aibah Alfira , Zahra Alifa Salma Ayuning Alma Suci Rahmadani Amanda, Asty Amelia , Resti Amelia, Hesti Zia Amru, Muhammad Abiyyu Khairi Andi Hardiansyah Andy Lasmana Anggraini, Mila Annisa Lutfiah Zahra annurul, Deuis Siti Apriyani, Desi Ardiansyah, Noval Bayu Arif Luqman Ibrahim Arip Kristiyanto Arsya Putri Janita Aryadisti, Selina Ashfiyah, Shofy Assyfa, Hanna Maulyda Aziz, Ayi Jamaludin Bayu Dwi Pratama Budi Setiawan , Ade C. Nurhayati Cindriyanti Cindy Amelia, Cindy Dede Ridho Firdaus Dede Ridho Firdaus Defriani, Hartika Desi Desi, Desi Devi Al-Azhar Dina Yuliana Dini Aulia Dini Aulia Zahra Dwi Purnomo, Teguh Edeniah, Siti Elma Elma , Eneng Elma, Eneng Erik Inazi Qorina Erni Yuningsih Erny Amriani Asmin Evi Nurmeita Ulfiani Fadhil, Muhamad Faqih, Ibnu Athoillah Al Faridi Faridi Fina Aprilia Firdaus, Muhammad Padil Firmansyah Firmansyah Fitra Weli Fitri, Della Laela Fitria Novianti Fitriani, Neng Erni Florensia, Nadya Reza Giva Isliah Mitra Gunawan, Rachmad Haikal Davis Firdaus Hambani , Susy Hambani, Susy Hamdun Hanifah , Siti Zuhur Hutomo, Yoyok Priyo Ilmadira Izni R Ilman Khairi Imam Sofi`i Iman maulana Indira Cahya Indra Indra Cahya Kusuma Intan Juita Putri Andini Jacinda Herdi Tabina Jamaludin, Saepul jamil, Siti hanifah Nurasiah Karmila Kartina Fitria Ningsih Kartini, Amelia Kurniawati, Anne Lasmana , Andy Lasmanal, Andy Lia Masriyah Lifa Syakira Lulu Julia M Arifin Ma'hadi, Muhammad Albi Sahal Mahmudah, Mariam Maranti Afifah Marsha Maharani Maula, Atiyyatul Maulana, Adhitia Maulida , Ika Melani, Fitri Melani, Maria Magdalena Mevia, Tasya Arta Muhammad Azmi Musa Mulyadi Musa, Ahmad Nabila rahma sania Nabila, Siti Rahma Sawalia Nai Wise Hulmun Nova Monaya Novita Sari Nuralfina, Siti Nurbaeti , Euis Nurbaeti, Fitri Nurfadila, Siti Nurjihan, T. K Nurlelah Nurlelah Nurlelah Nurrohman, Muhammad Nurul Ihsan Maulana Nurul Virda Pasha Oci, Yohanes Pasaribu , Ketrin Pera Pujiawati Seftia Purnama, Refaldi Indra Purwaningtyas, Restu Puspa, Aulia Putri Agustina Putri Permatasari, Putri Putri, Bunga Putri, Dava Delistiana Putri, Riva Aryani Rahma, Rahma Aulia Husen Rahman, Julia Fitria Rahmasari, Siti Rahmat Hidayat Rahmatia Nurmalita Rahmawati, Maila Maulida Ramadan, Doni Rizki Rangkuti, Muhammad Rizki Rantika Anggrayanti Ratnasih, Cucu Ratu Dara Tsanya Humaira Regina Nazalia Syahrani Renica, Siti Jenia Resi, Resi Rita astuti Ridwan Maulana, Ridwan Rifki Chandra Giri Rikil Amri Rikil Amri Risnawati Riva Aryani Putri Riyadi, Muhammad Ikbal Riyan Hidayatulloh Rosalina, Amelia S. Natalia S. Samsuri Safinatun Nazah Safitri, Hellen Safitri, Mira Salbiah, Rahma Siti Salsa Billah Putri Ramadhani Salsa, Salsa aulia Saraswati , Ayu Sari Ramadhani Sari Ramadhani Septiani, Karina Setiawan , A.B Setiawan , Ade Budi Setiawan, Billy Febri Setiawan, Nadia Putri Sherlina, Ananda Putri Shilvia Ananda Shintya, Dini Simaludin Andiyansyah Sindi Sipaa Salwa Siti Marsinah Siti Nurfajriah Siti Raudatul Jannah Siti Satwah Sofi`i, Imam Sri Harini Suci Nuralita Suja Okta Fadillah Supriyadi, Dede Syarah, Siti Syarah fatiqiyah T. Setiawati Tasya Arta Mevia TB. Ahmad Munada Tia Listiawati Tiara Putri Tini Kartini Tobroni Tobroni Tri Anjani, Evi Veithzal Rivai Zainal W. Warizal Wati, Feby Anugrah Windia Ramadani Wita Sri Rahayu Yuliyani, Septi Yuliyanti Yuppy Triwidatin Yusif Maulana Zakaria Habib Al-Ra’zie Zamaludin, Ayi Zulfikar, Kadevin Dwi