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All Journal Jurnal Akuntansi Kompetif PASCIDEV: Pasundan Social Science Development
Julfikar, Julfikar
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Economics, Econometrics & Finance Social Sciences

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ANALISIS BIAYA PRODUKSI DAN HARGA JUAL CPO (CRUDE PALM OIL) DALAM MENINGKATKAN LABA BERSIH PADA PT DAMAI JAYA LESTARI Julfikar, Julfikar; Sabarudin, Sabarudin; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2338

Abstract

This study aims to examine how production costs and selling prices of CPO influence the net profit of PT Damai Jaya Lestari. A qualitative research approach is utilized, employing both primary and secondary data sources. Data collection was conducted through interviews, documentation, and review of financial reports concerning production costs and selling prices of CPO. The analysis was performed using descriptive methods; the qualitative descriptive technique was applied to portray the actual condition of the research subject based solely on observable facts. The findings reveal that annual production costs tend to rise due to high expenditures incurred during the production process, consequently leading to an increase in the quantity of CPO available for sale. Similarly, the selling prices of CPO have also escalated annually as production volumes grow, and increased sales revenue consequently bolsters the net profit achieved by the company. In summary, production costs and the volume-based selling price of CPO both exert an impact on the net profit. Keywords: Production Costs, Selling Prices and Net Profit.
Evaluation of the Effectiveness of Village Fund Allocation (ADG) Management in Community Empowerment: Qualitative-Descriptive Study Julfikar, Julfikar; Fuad, Muhammad; Rizal, Muhammad
Pasundan Social Science Development Vol. 5 No. 2 (2025): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v5i2.192

Abstract

The purpose of this study was to determine the effectiveness of the management of Village Fund Allocation (ADG) in community empowerment.The location of the study wasin Alur Itam Village, Birem Bayeun District, East Aceh Regency. This descriptive-qualitative study used data analysis methods based on the procedures of Miles et al. (2014), namely data reduction, data presentation, and verification and drawing conclusions. Key informants included Geuchik (Head of Village), Finance and Development Head of Village; while supporting informants were Tuha Peut (BPD) and the Head of Youth of Alur Itam Village. Primary data were collected through interviews, observations and documentation. The results identified factors that hindered the effectiveness of the management of village fund allocation in community empowerment at the research site, namely the lack of community participation, especially youth, in Village Deliberations related to the planning of ADG use; the dominance of decisions by village officials and community leaders; limited human resources; fund allocation that focuses more on infrastructure; and, lack of transparency and supervision over ADG management.
Co-Authors Muhammad Fuad MUHAMMAD RIZAL Sabarudin Sabarudin Syahrir, Sasmita Nabila