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All Journal Journal of Accounting and Finance Management (JAFM) JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration
Apit Miharso
Politeknik Negeri Malang, Malang, Indonesia
Economics, Econometrics & Finance

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Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM Rosy Aprieza Puspita Zandra; Elvyra Handayani Soedarso; Rizky Prasetya; Apit Miharso
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.906

Abstract

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.
Implementasi Activity Based Costing dan Activity Based Management sebagai Upaya Optimalisasi Biaya Produksi dan Profitabilitas Pada PT Energy Lautan Nusantara Kabupaten Malang Nikmatul Solikah; Apit Miharso; Farisa Nur Maula
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 4 (2026): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi metode Activity Based Costing dan Activity Based Management sebagai upaya optimalisasi biaya produksi dan profitabilitas pada PT Energy Lautan Nusantara. Perusahaan masih menggunakan metode full costing dengan satu cost driver yang mengakibatkan distorsi biaya berupa undercosting pada produk Can 307, dan Mushroom Cans. Jenis penelitian ini adalah penelitian kuantitatif deskriptif dengan data biaya dan aktivitas produksi tahun 2025. Hasil penelitian menunjukkan bahwa penerapan ABC menghasilkan HPP sebesar Rp1.456 per unit untuk Can 307, Rp1.510 untuk Mushroom Cans, dan Rp1.289 untuk Club Cans 311, berbeda dari metode tradisional yang menetapkan HPP seragam sebesar Rp1.424 per unit. Perbedaan tersebut menunjukkan adanya distorsi biaya akibat penggunaan satu dasar pembebanan overhead. Penerapan ABM mengidentifikasi aktivitas proses produksi dan pengemasan produk sebagai aktivitas non-value added akibat adanya idle time tenaga kerja. Melalui strategi reduction terhadap tenaga kerja yang tidak optimal, diperoleh penghematan biaya sebesar Rp139.862.444. Efisiensi tersebut menurunkan HPP menjadi Rp1.449,94 untuk Can 307, Rp1.501,84 untuk Mushroom Cans, dan Rp1.286,76 untuk Club Cans 311, sekaligus meningkatkan laba kotor per unit. Dengan demikian, integrasi ABC dan ABM menghasilkan informasi biaya yang lebih akurat, meningkatkan efisiensi operasional, serta mendukung peningkatan profitabilitas perusahaan.
Co-Authors Elvyra Handayani Soedarso Farisa Nur Maula Nikmatul Solikah Rizky Prasetya Rosy Aprieza Puspita Zandra