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All Journal Jurnal Bisnis dan Manajemen JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Tourism Economics and Policy Balance : Jurnal Akuntansi dan Manajemen Maqdis: Jurnal Kajian Ekonomi Islam Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting Research Horizon Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Management and Accounting Studia Ekonomika
Andi Chairil Furqan
Faculty Of Economics And Business, Tadulako University, Palu, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Studia Ekonomika

 1 
Analisis Alokasi Joint Cost dalam Menentukan Harga Pokok Produksi di Adilah Garden Nur Fadillah; Nurfarizha Fazhirawati; Nina Yustina Yasmin; Rahayu Indrisari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.275

Abstract

This study discusses the allocation of joint costs in determining the cost of production at Adilah Garden. Joint costs are costs incurred from processing raw materials until the product can be separated. The purpose of this study is to calculate the cost of production using the relative selling value method and compare it with the calculations made by Adilah Garden. The methods used are unstructured interviews and documentation, with source triangulation for data validation. The results show that the calculation of the cost of production through the allocation of joint costs is lower than the method used by Adilah Garden, which indicates the need for improvements in the company's cost accounting system.
Laju Pertumbuhan, Efektivitas, dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sigi Periode 2019-2023 Fathia Fathia; Dwi Farradilla; Nina Yusnita Yamin; Rahayu Indriasari; Andi Chairil Furqan
Studia Ekonomika Vol. 23 No. 1 (2025): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i1.276

Abstract

This study aims to determine the growth rate of effectiveness and contribution of regional levies to the original regional income of Sigi Regency during the 2019-2023 period. The method used in this study is descriptive with a quantitative approach. The results of this study indicate that the growth rate of Regional Retribution of Sigi Regency during the 2019-2023 period falls into the unsuccessful criteria with an average percentage of 29.69 percent, and the percentage continues to fluctuate, which in 2019 to 2021 decreased but increased again in 2022 to 2023. The highest growth rate percentage only reached 127.56 percent in 2023, and the lowest was -12.84 percent in 2020. Meanwhile, the effectiveness of regional retribution revenue of Sigi Regency for the 2019-2023 period continues to fluctuate, with an average percentage of 88.44 percent which falls into the fairly effective criteria. The highest percentage of effectiveness reached 100.83 percent in 2020 and the lowest percentage reached 71.78 percent in 2022. And the contribution of regional levies to PAD Sigi Regency for the 2019-2022 period falls into the very low criteria with an average percentage of 03.81 percent. The highest percentage of contribution only reached 07.64 percent in 2023, and the lowest percentage was only 02.05 percent in 2023, so the author hopes that the Sigi Regency Government will be able to increase its Regional Retribution revenues again.
Co-Authors Abdilah Rifa'i Latif Abdilah, Mohamad Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal ` Abdullah, Muhammad Ikbal Amanda Bulan Junia Baginda Andi Ainil Mufidah Tanra Andi Mattulada Betty Betty Daniel Happy Putra Dewa Made Adi Dharma Dian Safitri Pantja Koesoemasari Dita Indriyani Dwi Farradilla Fathia Fathia Femilia Zahra Femilia Zahra Fikry Karim Firdiansyah, Mimin Alga Indah Lestari Khairunnisa Kahar Lanaan, Asyraf Muzhaffar Lasodi, Nurfadila Ramdani Latifah Sukmawati Yuniar Masruddin Megawati Megawati Meldawati, Lucyana Misnawati Misnawati Moh Noviar Lawasa Muh Darma Halwi Muhamad Iqbal Muhammad Bakri Muhammad Din Muhammad Dzulkifli Muhammad Ikbal Abdullah Muliati Muliati Muliati Nina Yusnita Yamin Nina Yustina Nina Yustina Yasmin NUR FADILLAH Nurdin, Jurana Nurfarizha Fazhirawati Nurhaniva A Rahayu Indriasari Rahayu Indriasari Rahayu Indrisari Rahma Masdar Rasyid Muhammad Hartoyo Saud, Siti Faradila S. Selmita Paranoan Selmita Paranoan Stesya Orhizha Anandita Stevin David Syamsu Rijal Tanra, Andi Ainil Mufidah Totanan, Chalarce Wa Jana Wahyudin Hasyim Yopi Loves