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All Journal Jurnal Mahasiswa Entrepreneur West Science Journal Economic and Entrepreneurship West Science Accounting and Finance
Afroh, Ibna Kamelia Fiel
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Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING UNTUK PENETAPAN HARGA JUAL Pada Pabrik Tahu “Feri Irawan” Desa Pakusari Santoso, Moch; Yuliarti, Norita Citra; Afroh, Ibna Kamelia Fiel
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 1 (2023): JANUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.394 KB) | DOI: 10.36841/jme.v1i11.2568

Abstract

Many factories or companies do not have proper financial records, especially in calculating the cost of production. Though the calculation is needed in order to facilitate the company in determining the selling price. The method used to calculate the cost of tofu production in this study is the full costing method because in this method it is required to include all costs incurred in the production process, including fixed overhead costs and variable overhead costs. This study uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method and determining the selling price based on the cost plus pricing method. The object of this research is the tofu factory. Data was collected by means of observation, interviews, and documentation. From the results of the study indicate that the calculation of the cost of production based on the full costing method produces higher costs than the calculation according to the company. This is because the company has not included all the cost components incurred for the production process, such as variable overhead costs and non-production costs. So that also experienced an increase in setting the selling price.
The Influence of Using Accounting Information Systems and ECommerce on Entrepreneurial Decision Making : (Case Study of Accounting Students throughout Jember Regency) Dewi, Nindi Kumala; Aspirandi, Rendy Mirwan; Afroh, Ibna Kamelia Fiel
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.701

Abstract

This research was conducted with the aim of testing the influence of Accounting Information Systems and E-Commerce on entrepreneurial decision making among accounting students throughout Jember Regency. The population in this research is active Bachelor of Accounting students who have taken courses in accounting information systems and entrepreneurship, specifically for the class of 2020, at Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember, and Mandala Institute of Technology and Science Jember. The total population is 424 students. The sample selection technique uses Slovin's formula, with a sample size of 80 students in four universities. Data collection used primary data through distributing questionnaires online which obtained data from each university with the number of Muhammadiyah University Jember 13 students, University of Jember 25 students, UIN KHAS Jember 30 students, and ITS Mandala Jember 12 students. This research method uses quantitative methods with data testing carried out using SPSS version 27. The results of this research show that the accounting information system has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency and e-commerce has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency.
Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia : Case Study: BSI KCP Jember Balung Hasanah, Riyatul; Nastiti, Ari Sita; Afroh, Ibna Kamelia Fiel
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1258

Abstract

The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.
Analysis of The Factors That Influence Auditor Switching in Bank Companies Listed on The Indonesian Stock Exchange in 2017-2021 Putra, Ubaidillah Perdana; Susbiyani, Arik; Afroh, Ibna Kamelia Fiel
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.540

Abstract

Auditor switching is a change of KAP or auditor made by the company for a reason or there are certain factors from the company and from the auditor itself. Auditor Switching in Indonesia is one of the regulations required by the Indonesian government as an effort to maintain auditor independence. This study aims to analyse the effect of audit opinion, institutional ownership, management change, and financial distress on auditor switching. The results of this study reveal several important findings. First, Audit Opinion has an insignificant influence on auditor switching this is because in general the sample of banking companies mostly get an unqualified opinion. Second, Institutional Ownership has an insignificant influence on auditor switching because the high proportion of institutional ownership in a banking company does not guarantee auditor switching. Third, Management Change has a significant influence on auditor switching because management wants a KAP that can meet management's needs in managing the company. Finally, Financial Distress has a significant influence on auditor switching because when a company experiences financial distress, the company will make a change of KAP. The potential bankruptcy experienced by the company causes company management to try to prevent bankruptcy which results in liquidation.
Co-Authors Ari Sita Nastiti Aspirandi, Rendy Mirwan Dewi, Nindi Kumala Hasanah, Riyatul Norita Citra Yuliarti, Norita Citra Putra, Ubaidillah Perdana Santoso, Moch Susbiyani, Arik