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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Fahrizal, Azli
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Economics, Econometrics & Finance

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Analisis Penerapan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi (Studi Kasus Pada Oemar Bakery Lampung) Fahrizal, Azli; Ichdan, Dany Amrul; Indrawati, Ani
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 4 (2023): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i4.14112

Abstract

Sistem Activity Based Costing (ABC) dapat menyediakan informasi perhitungan biaya yang lebih baik dan dapat membantu manajemen mengelola perusahaan secara efisien serta memperoleh pemahaman yang lebih baik atas kekuatan, kelemahan dan keunggulan kompetitif perusahaan. Sehingga dengan metode ABC dapat menyajikan informasi harga pokok produksi secara cermat dan akurat bagi kepentingan manajemen. Tujuan penelitian ini mengetahui perbandingan HPP dengan menggunakan metode yang diterapkan Raihan Bakery And Cake Shop Medan saat ini dengan harga pokok yang dihasilkan dengan metode ABC. Metode analisis yang digunakan adalah analisa kualitatif. Hasil penelitian menunjukan bahwa perhitungan harga pokok produksi (HPP) menggunakan ABC memberikan hasil yang lebih kecil dari cara tradisional pada Raihan Bakery And Cake Shop Medan. Sistem tradisional memberikan perhitungan harga pokok produksi yang lebih tinggi dibandingkan dengan metode Activity Based Costing, dikarenakan perhitungan dengan sistem tradisional hanya menggunakan satu cost driver sehingga banyak terjadi distorsi biaya dan menghasilkan perhitungan harga pokok produksi yang tidak relevan. Perusahaan sebaiknya mengevaluasi kembali sistem pembebanan biaya dalam menentukan harga pokok produksi (HPP).
Pengaruh Transparansi Terhadap Pemberdayaan Masyarakat Dengan Persepsi Anggaran Pendapatan Dan Belanja Desa Sebagai Variabel Moderasi (Studi Di Kecamatan Way Tuba Kabupaten Waykanan) Setyarini, Anik; Fahrizal, Azli; Listyaningsih, Erna
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.14767

Abstract

The problem of ineffective use of village funds is caused by the community not being actively involved in managing village funds, and the results of previous research have linked the problem of community empowerment with the transparency factor of village fund management, so the author proposes a model for increasing community empowerment in village development by involving moderation of budget perceptions village income and expenditure on the influence of transparency on community empowerment.The survey was conducted on 99 people who work as government officials in 13 villages in Way Tuba District, Waykanan Regency, then analyzed using the partial least squares (PLS) program version 4.0. The results are in accordance with the proposed hypothesis that: (1) transparency influences the empowerment of village communities in Way Tuba District, Waykanan Regency, and (2) transparency influences the empowerment of village communities in Way Tuba District, Waykanan Regency, moderated by the Perception of the Village Income and Expenditure Budget. These results provide information to strategic decision makers at the village and sub-district levels about the importance of village community involvement and understanding of budgets in village development.
Penerapan Gaya Kepemimpinan Deleglasi Dan Trasformasi Terhadap Kinerja Kepala Desa (Desa Margorejo, Kecamatan Padang Ratu, Kabupaten Lampung Tengah) Mulyadi, -; Alansori, Apip; Fahrizal, Azli; Ansah, Andre
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 2 (2025): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i2.22015

Abstract

Leadership style is a very important tool in an organization, and researchers often study it. This research aims to find out how delegation and transformation leadership styles affect how well the village head does their job. The research data was gathered through questionnaires and observations, with 42 people answering, including community and environmental leaders. The data was analyzed using the SPSS 27 program. The test results showed that the delegation leadership style did not affect the village head's performance, but the transformation leadership style had a big impact
Co-Authors - Mulyadi Alansori, Apip Ansah, Andre Erna Listyaningsih Ichdan, Dany Amrul Indrawati, Ani Setyarini, Anik