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Al Amin, Muhammad Ridho
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Economics, Econometrics & Finance

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ANALISIS HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING PADA UMKM KERIPIK PISANG KEPOK DWI PUTRA DI MURNI JAYA TULANG BAWANG BARAT Septiani, Ana; Al Amin, Muhammad Ridho; Amanda, Desma Amelia
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8631

Abstract

This banana chips UMKM is a business operating in the culinary sector, the calculations carried out by the UMKM are not yet detailed so there are several costs that are not included in the cost calculation. So the author applies calculations using the full costing method because this method is more detailed in including the cost elements required in the production process. It is hoped that determining the cost of production using the full costing method can help UMKM in determining selling prices. The aim of this research is to analyze the differences in calculation results according to UMKM with calculating the cost of production using the full costing method. This research was conducted at UMKM PD.Dwi Putra. Data obtained through site surveys and direct interviews with UMKM relates to the problems discussed as well as documents and literature studies as supporting evidence. The results of the research show that calculating the cost of production for the UMKM Kepok Dwi Putra banana chips with calculating the cost of production using the full costing method shows differences in results. The difference lies in factory overhead costs, namely the full costing method which includes depreciation costs for equipment, machinery and buildings as well as equipment and machine maintenance costs. This causes the cost of production using the full costing method to be higher.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMEL: STUDI PADA PT BANK MANDIRI DAN PT BANK CENTRAL ASIA TAHUN 2022-2024 Al Amin, Muhammad Ridho; Darmayanti, Elmira Febri; Cahyani, Vanya
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10524

Abstract

The bank is one of the means for the community as a place to save money. The task of the bank is to raise funds and channel customer funds and provide services. This study aims to analyze the level of bank health of the two banks, namely PT Bank Mandiri Tbk and PT Bank Central Asia Tbk using the CAMEL method which includes aspects of Capital, Assets, Management, Earning, and Liquidity. The analysis method used is descriptive qualitative method. The research instrument in this study is in the form of financial statement documents from the two banks. PT Bank Mandiri Tbk and PT Bank Central Asia Tbk in 2022-2024. The results showed that based on calculations using the CAMEL method, the two banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk, there were advantages possessed by each bank from the five aspects of CAMEL. Both banks, PT Bank Mandiri Tbk and PT Bank Central Asia Tbk show the health level of the bank with “Healthy” indicators.
ANALISIS PENERAPAN PSAK 216 PADA PT. WIJAYA KARYA BETON TBK.: PABRIK PRODUK BETON LAMPUNG Al Amin, Muhammad Ridho; Hendri, Nedi; Alia Fitri, Resti
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10526

Abstract

This study aims to analyze the application of fixed asset accounting in non-profit entities with a case study at PT. Wijaya Karya Beton Tbk. (Lampung Concrete Product Factory) and evaluate the suitability of the accounting treatment applied based on PSAK 216. The method used in this study is a qualitative method to understand in depth the application of fixed asset accounting. The data collection technique in this study uses technical triangulation, namely researchers collect data through various methods to obtain information from the same source. The data collection techniques used are interviews, observation, and documentation. The data analysis technique uses the Miles and Huberman model by conducting data collection, data reduction, data display, and drawing/verification. The results of this study The appropriate accounting treatment is recognition, measurement at recognition, measurement after recognition, termination and presentation of fixed assets. The accounting treatment of fixed assets that has not been implemented is disclosure.
Co-Authors Alia Fitri, Resti Amanda, Desma Amelia Cahyani, Vanya Darmayanti, Elmira Febri Nedi Hendri, Nedi Septiani, Ana