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Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi Bondan Wirajaya; Hanif Ismail
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2491

Abstract

The aim of this research is to determine the application of the Activity Based Costing method to increase the accuracy of production cost calculations. The research method used in this research is a descriptive research method using a case study approach which took the research location in Puspita, Jakarta City. The results of this research show that the calculation of production costs using the traditional analytical accounting method is IDR 15,978.15 while the Activity Based method of determining the cost of production Costing is IDR 15,766.36 so there is a price difference in the D lunch box production method at Pupita Catering Town Jakarta, which is more appropriately applied to operating costs based on the difference of IDR. 211.79 is lower compared to traditional cost accounting methods because factory overhead costs are allocated to several cost drivers so that operating costs can be allocated to products correctly and precisely according to the consumption of each activity.
DIGITALIZATION OF THE FINANCIAL ADMINISTRATION SYSTEM TO IMPROVE THE EFFECTIVENESS OF THE FINANCE DEPARTMENT Edy Sarwono; Hanif Ismail
International Journal of Social Science Vol. 5 No. 5 (2026): February 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i5.12258

Abstract

This study aims to analyze and determine how the implementation of digitalization of the financial administration system can affect the effectiveness of the finance and asset treasury sections of the finance department. It also aims to identify specific areas that indicate inefficiency, potential errors, and bottlenecks in the workflow. It also aims to formulate recommendations for improvements that can be implemented to improve performance. The research method used is a qualitative descriptive method with a case study approach. Data collection was conducted through employee interviews, direct observation of operational workflows, and document analysis related to procedures and financial reports. Based on the research results, it can be concluded that digitalization has had a very positive and significant impact on improving the effectiveness of the finance department. By implementing this digital system, the company not only automates routine and manual tasks but also fundamentally transforms its work methods and control mechanisms. Key findings supporting this conclusion include the existence of work processes that can be combined with previous processes, there are work processes that can be eliminated to increase effectiveness in terms of time and costs, the implementation of an automation-based financial administration system has great potential to improve operational performance and data accuracy. Adopting a designed automation solution can create a more efficient, accurate, and responsive financial administration system to business needs.