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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Lintong, Diana N.
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Economics, Econometrics & Finance Social Sciences

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Journal : Riset Akuntansi dan Portofolio Investasi

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Penerapan metode direct costing sebagai metode untuk menghitung harga pokok produksi pada JM Bakery Manado Salmawati, Fitri; Alexander, Stanly W.; Lintong, Diana N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.265

Abstract

JM Bakery Manado is a bread production business. It produces every day except Sunday, but its cost of production calculation is outdated and inaccurate. It uses a traditional method that fails to group costs based on cost elements, and it does not distinguish between direct and indirect costs. This study aims to implement the direct costing method to improve the accuracy of JM Bakery Manado's cost calculations. This study used a qualitative descriptive method with primary data, collected through observation and interviews. The results are clear: the cost of production calculated by JM Bakery Manado is higher than the direct costing calculation (IDR 37,832,500), while the direct costing calculation is lower (IDR 36,120,833.3). The difference between the two methods is IDR 1,711,666.7. This is because the company calculates all costs incurred during the production process, both direct costs and indirect costs, and does not include machine depreciation costs and auxiliary material costs. JM Bakery Manado should therefore apply the direct costing method, as this only considers costs that are directly related to the product.
Evaluasi pemanfaatan dana desa di Desa Rumoong Atas Kecamatan Tareran Kabupaten Minahasa Selatan Karundeng, Thriver Merelygod; Runtu, Treesje; Lintong, Diana N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.377

Abstract

This study evaluates the utilization of Village Funds in Rumoong Atas Village, Tareran District, South Minahasa Regency, Indonesia, in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Permendes PDTT) No. 13 of 2023. The regulation prioritizes the allocation of Village Funds for four main programs: extreme poverty alleviation, food and livestock security, stunting prevention and reduction, and priority sector development. Using a qualitative descriptive method, data were collected through documentation, interviews, and direct observation of the village government’s implementation of these programs. The findings show that the implementation of Village Fund programs in Rumoong Atas Village partially complies with the regulation. The village did not implement the direct cash transfer (BLT) program for extreme poverty alleviation but successfully carried out programs on food and livestock security, stunting prevention, and priority sector development, including additional capital for village-owned enterprises (BUMDes). This study contributes to the evaluation of local government performance in managing Village Funds and highlights areas for policy improvement to enhance community welfare and accountability.
Co-Authors Jantje J. Tinangon Karundeng, Thriver Merelygod Latjandu, Lady D. Lidia Mawikere Rompas, Renaldo Noel Cristiano Salmawati, Fitri Sambali, Ellyssa Belinda Stanly W. Alexander Treesje Runtu