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All Journal Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Manajemen "E M O R" SENTRALISASI Jurnal Wacana Ekonomi
Burhanuddin, Chairul Iksan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Fiat Money Inconsistency and the Return of Dinar-Dirham as a Medium of Exchange in the Community Burhanuddin, Chairul Iksan; Hidayat, M
SENTRALISASI Vol 10, No 2 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i2.1326

Abstract

Coronavirus ior ireferred ito ias icovid-19 ihas icaused ivarious ikinds iof inegative ieffects, iespecially iin ithe ieconomic ifield. iThe isoaring iunemployment irate, ithe icontraction iin ithe ivalue iof ithe irupiah iand iother icurrencies ihas iresulted iin ian iincreasingly isluggish ieconomic imovement iin irecent itimes iuntil ithe ipanic iof ithe ivalue iof igold icontinues ito irise iin irecent imonths. iThe iqualitative imethod iis iused iby iscientifically idescribing ithe iimpact iof ithe iCovid i19 ivirus icase ion ithe imovement iof icurrency iand igold ivalues. iThe iresults iof ithis istudy iindicate ithat ithe iCovid i19 ivirus ihas ia iquite inegative iimpact ion ithe ieconomic isector, iespecially ion icurrency iand igold ivalue imovements. iThe imovement iin ithe ivalue iof ithe irupiah icontracted ito itouch iRp.14,000 iwhile ithe ivalue iof igold itended ito irise isignificantly. iThe irising igold ivalue ishows ia ipositive itrend itowards ithe ipossible iimplementation iof ithe ilegal iuse iof ithe idinar iand idirham icurrency iin ithe icommunity. iGold iis ino ilonger iseen ias ia iSave iHaven, ibut iits irole ias ian iextension iof imuamalah iactivities i(buying iand iselling) iin ithe icommunity iis iincreasingly ivisible. iThere iis ipanic iand ipsychologically idisturbing ieconomic iand icommunity iactors iin iresponding ito ithis iincident.iCoronavirus ior ireferred ito ias icovid-19 ihas icaused ivarious ikinds iof inegative ieffects, iespecially iin ithe ieconomic ifield. iThe isoaring iunemployment irate, ithe icontraction iin ithe ivalue iof ithe irupiah iand iother icurrencies ihas iresulted iin ian iincreasingly isluggish ieconomic imovement iin irecent itimes iuntil ithe ipanic iof ithe ivalue iof igold icontinues ito irise iin irecent imonths. iThe iqualitative imethod iis iused iby iscientifically idescribing ithe iimpact iof ithe iCovid i19 ivirus icase ion ithe imovement iof icurrency iand igold ivalues. iThe iresults iof ithis istudy iindicate ithat ithe iCovid i19 ivirus ihas ia iquite inegative iimpact ion ithe ieconomic isector, iespecially ion icurrency iand igold ivalue imovements. iThe imovement iin ithe ivalue iof ithe irupiah icontracted ito itouch iRp.14,000 iwhile ithe ivalue iof igold
Analysis of Transfer Pricing and Product Selling Prices burhanuddin, chairul iksan; Amran, Amran; Abdi, Muhammad Nur
Akuisisi: Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1063

Abstract

The purpose of this study is to understand the transfer and product price rates at PT Suri Tani Pemuka.The information presented in this study comes from processes of observation and data collection followed by analysis.This type of research is quantitative, but another type of research is later described that includes information on transfer and product price costs. This study was conducted at PT. Suri Tani Pemuka from 2020 to 2021. Data collection methods include observational techniques, in-depth interview processes, and documentation of findings to allow for visual evaluation of the results.  The results of this study indicate that there are differences in how businesses set their prices using mark-up pricing and variable costing, and that there are differences between prices when businesses do not include non-production costs when setting prices for their products
IMPLEMENTASI ANGGARAN DALAM PENGEMBANGAN BISNIS USAHA KECIL (STUDI KASUS PADA MAKANAN TRADISIONAL GOGOS) Abdi, Muhammad Nur; Syamsuddin, Syamsuddin; Burhanuddin, Chairul Iksan; Amrana, Amrana
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 7 No. 2 (2023): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v7i2.3119

Abstract

Anggaran merupakan rencana keuangan yang disusun untuk periode tertentu, biasanya satu tahun. Anggaran memiliki peran penting dalam kegiatan usaha, termasuk dalam konteks pengembangan usaha. Penyusunan dan pelaksanaan anggaran yang baik dapat membantu usaha untuk mencapai tujuannya, baik tujuan jangka pendek maupun jangka panjang. Penelitian ini bertujuan untuk menganalisis proses penyusunan dan pelaksanaan anggaran dalam konteks pengembangan usaha. Penelitian ini dilakukan dengan menggunakan studi kasus pada usaha Gogos Pao-pao “Khas Makassar”. Jenis penelitian adalah metode deskriptif kualitatif. Teknik pengumpulan data dengan pengamatan, studi dokumentasi dan wawancara. Analisis data dilakukan melalui tahapan reduksi, display dan verifikasi data.Hasil penelitian menunjukkan bahwa Gogos Pao-pao “Khas Makassar” telah memiliki proses penyusunan dan pelaksanaan anggaran yang cukup baik. Proses penyusunan anggaran dilakukan secara partisipatif dengan melibatkan istri dan kedua karyawannya. Anggaran disusun berdasarkan target penjualan dan biaya yang diperkirakan. Pelaksanaan anggaran dilakukan secara ketat dengan melakukan monitoring dan evaluasi secara berkala. Namun, terdapat beberapa hal yang dapat diperbaiki dalam proses penyusunan dan pelaksanaan anggaran di Gogos Pao-pao “Khas Makassar”. Salah satunya adalah perlunya peningkatan akurasi dalam memperkirakan biaya. Selain itu, perlunya dilakukan analisis terhadap potensi risiko yang dapat mempengaruhi pencapaian target anggaran.
Comparative Analysis of Cost of Goods Production Determination Methods at MSME Café Bs Coffeespace Nur abdi, Muhammad; Burhanuddin, Chairul Iksan; Amran, Amran; Rizal, Samsul
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3397

Abstract

The main objective that requires special attention is the Cost of Goods Manufactured (COGS), especially in the midst of MSME competition in producing quality products but having affordable sales prices. This research aims to compare methods of calculating the cost of goods manufactured that are accurate to ultimately produce the appropriate sales price. The research that has been carried out uses a quantitative descriptive method and a comparative approach to be able to compare the two methods, namely full costing and variable costing. As for the results of the research that has been carried out, making 450 chocovado blend drinks, 400 mint ginger honey drinks and 370 redvelvet signature drinks there is a difference of Rp. 2,139.25 for chocovado blend, Rp. 2,448.5 for mint ginger honey drinks and Rp. 2,602.17 for redvelvet signature. This means that the COGS obtained by the full costing method tends to be high when compared to the variable costing method. The reason is the different treatment of factory overhead costs (BOP). The full costing method includes all variable and fixed cost elements, while the variable costing method includes variable costs only. It is hoped that the company can consider what method or method is suitable for the company, be it the full costing or variable costing method, always looking for and learning about scientific developments in relation to the method of determining COGS so that it is always in line with applicable regulations.
Co-Authors Abdi, Muhammad Nur Amran Amran Amrana, Amrana Jayawarsa, A.A. Ketut M Hidayat Nur Abdi, Muhammad Syamsuddin Syamsuddin