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All Journal Unram Journal of Community Service (UJCS) AJAD : Jurnal Pengabdian kepada Masyarakat Abdi Jurnal Publikasi TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat OKTAL : Jurnal Ilmu Komputer dan Sains Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) APPA : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Tri Bhakti Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Riset Keperawatan dan Kesehatan
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Journal : AJAD : Jurnal Pengabdian kepada Masyarakat

 1 
Alokasi Biaya dari Induk Perusahaan ke Anak Perusahaan PT. Pupuk Indonesia (Persero) Surtikanti
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2021): OCTOBER 2021
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.2 KB) | DOI: 10.35870/ajad.v1i2.12

Abstract

The purpose of this activity is for the basis of reference for the parent entity and subsidiaries engaged in the fertilizer and non-fertilizer industries in setting the allocation of marketing, procurement, and information technology costs appropriately. The method of implementation of devotional activities consists of classical and discussion by means of webinars. Based on the results of the activity can be seen: Allocation of costs from the Parent Entity to the Subsidiaries, in the marketing cost compartment by direct cost method, the cost allocation rate uses fixed costs and variable costs. The cost of this fee depends on the cost allocation basis. If the allocation basis is valid for 1 year and will be set annually, then the cost allocation rate uses a fixed rate, which is the amount of the allocation proportional to the sales RKAP. While the basis of allocation is fixed every period following the activities of subsidiaries, the allocation of tariffs using variable tariffs, which is a large allocation proportional to the value of sales realization.
Co-Authors ade rahman Adi Primadiansyah, Dimas Adi Tia Setiawan Aditiya Aditiya Nugroho, Dimas Aidil Putra. Y, Fadilah Akbar Fauzi Mutaqin Akbar Juliandi Aldi Pratama Andreas Tan Angelus Defananda Ari Bramasto Arya Panca Bhakti, Wida Kuswida Cau Kim Jiu Edi Nugroho Farhan Pramudia Fatureisha, Nadila Hajiyansah, Firdaus Hanan Dwiky Masshafy Herti Riana, Sulistia Heru Saputra Hibatullah Zuhdii Hidayah, Hidayah Indri Erwhani Itkonul Akbar Jabbar, Ilham Kalista Islami Putri Kamisa, Yola Kardiatun, Tutur Kawuryan, Uji Kuswida Bhakti, Wida Lestari Makmuriana Martha, Maria Muhamad Asykal Rizki Muhamad Farhan Muhamad Fikri Dzam-Dzam Muhammad Abizar Rafliansyah Muhammad Iqbal Naufal Fauzi Akbar Nuratika Pradika, Jaka Rifqi Oktavian. N, Muhammad Rikayati Robi Sobian Santoso Sapto Hermawan, Agung Septina Putri Laia Setiawan, Asep S Soetiman, Enang Narlan Sri Ariyanti Tri Wahyuni tri wahyuni Tri Winarni