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ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA USAHA KECIL MENENGAH (UKM) NARASA ABADI PALU Nadhira Afdalia; Chalarce Totanan; Yuldi Mile
SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i01.113

Abstract

Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
Modus operandi korupsi pada masa pertumbuhan pertambangan nikel di Sulawesi Tengah: Perspektif ‘Elite Capture’ La Husen Zuada; Nadhira Afdalia; M. Kafrawi; Moh. Nutfa
Integritas: Jurnal Antikorupsi Vol 9 No 1 (2023): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v9i1.987

Abstract

This article aimed to explain the modus operandi of corrupt practices and identify potential state losses due to corruption in the nickel mining sector in Central Sulawesi. Elite capture theory, with a focus on the appropriation of natural resources by political and economic elites, was used as the analytical framework in this article. This study employed a qualitative-descriptive approach. The data was collected through literature and field studies. To identify the positions and relations of actors in the nickel mining business, the Social Network Analysis (SNA) method was used with the help of the Gephi software. This study found that the actors involved in the nickel mining business came from diverse backgrounds, including politicians, businessmen, bureaucrats, central government officials, regional officials, military personnel, and law enforcement officials. Network relations between actors were identified in five forms/patterns: business networks, family networks, party networks, government networks, and mass organization networks (social and religious). The modus operandi of actors and elites to obtain nickel mining concessions in Central Sulawesi was through land buying, selling and leasing, submitting legal opinions, buying and selling documents, rent extraction, shadow beneficial ownership, and illegal mining. Estimated potential state losses due to corruption in the mining sector since the growth of nickel in Central Sulawesi from 2011 to 2021 was estimated at approximately US$ 100 billion. As a novelty in literature, this research found that elite capture is not only realized through bribery (corruption) but also through intimidation and business cooperation.