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All Journal Jurnal Wira Ekonomi Mikroskil Juara: Jurnal Riset Akuntansi Jurnal Al-Iqtishad Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Community Engagement and Emergence Journal (CEEJ) Reviu Akuntansi dan Bisnis Indonesia Muhammadiyah Riau Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA EKONOMIKA45 Jurnal Manajemen Perbankan Keuangan Nitro Nautical: Jurnal Ilmiah Multidisiplin Indonesia Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Journal Of Community Sustainability Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Suriyanti, Linda Hetri
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research in Accounting Journal

 1 
ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN PESANAN (JOB ORDER COSTING) PADA RAFI JAYA MEBEL (RJM) SUAK TEMENGGUNG Handayani, Emi Siti; Winarni, Winarni; Akiah, Siti; Suriyanti, Linda Hetri
Research in Accounting Journal (RAJ) Vol. 1 No. 2 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.104

Abstract

If management in a company is well managed, it will certainly provide greater benefits in terms of company progress. Where the direction of thinking is clear in applying economic principles. The formulation of the problem in this study is for a production system based on work orders, where costs are accumulated based on work that imposes costs using a system approach to determining the cost of the order (Job Order Costing). The research method used is descriptive quantitative through survey research, observation interviews and documentation on objects. The results show that based on the calculation results it is known that the determination of the estimated production cost of an order can be utilized as one of the basis for determining the selling price that will be charged to the customer. In addition, the estimated production cost information is also useful as one of the bases to consider whether an order is accepted or not. The smaller the production costs to be set, the greater the selling price to be set. By determining the cost of production it will cover expenses or production costs, so that losses can be reduced by the company. For the production of retro teak tables, the estimated selling price charged to the buyer is Rp. 4,800,000, with an estimated production cost of Rp. Rp 3,900,000, and the actual production cost of Rp 3,968,000. So it can be concluded that the determination of the estimated selling price and the estimated production costs affect the determination of the production costs at Rafi Jaya Furniture Suak Temenggung. Using a Job order costing sheet card to make it easy to record costs directly to the base price card, the production order number must be listed above the order cost card.
PENGARUH PERILAKU BIAYA DALAM HUBUNGANNYA DENGAN PERUBAHAN VOLUME KEGIATAN PERUSAHAAN Irwanty, Agnes; Ramadhani, Fitri; Gusna Putri, Rika; Hetri Suriyanti, Linda
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.233

Abstract

This study aims to provide an explanation of changes in company volume in terms of cost behavior. The results of this research can be used by companies to determine selling prices because selling prices affect sales volumes, sales volumes affect production volumes, and production volumes affect costs. And companies must be able to calculate and classify costs as accurately as possible so that the company knows in detail how much it costs and can help management increase profits. The research method used in this research is the decriptif method in which the writer collects data from the company, observes company activities, and interviews with sections related to the problem discussed, and studies lecture notes and other references to support this research. Research conducted gives the results that so far, the company has never conducted an analysis of profits using the method of cost-volume-profit analysis. Through this research we as the authors analyze and classify costs that are grouped into variable costs and fixed costs. The results of the study are based on October, November, and December 2019 because if there are some improper costs in the way they are classified, it can affect the size of the company's profits.
PERANAN PENGENDALIAN MANAJERIAL DI TENGAH KRISIS GLOBAL AKIBAT PANDEMI COVID-19 PADA PERUSAHAAN RETAIL Nurdia Rosa, Sara; Apriyanti Simbolon, Pasca; Hetri Suriyanti, Linda
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.245

Abstract

Since COVID-19 entered Indonesia in February 2020, as a result the Indonesian government is currently taking steps to social distancing activities to the community. Where people are asked to maintain a distance of 1-2 meters when interacting to minimize the spread of the virus. So that schools, universities, offices, agencies under the auspices of the government closed their operational activities and replaced with activities at home. Indirectly, will result in a weakening of the economy so that many retail companies suffer losses and are forced to Terminate Employment. Lack of accurate decision making by a manager will not make retail companies last long. This case study aims to determine the role of Managerial Control in a Manager's decision making. The method used is descriptive and qualitative data forms. This case study states that a manager in an effort to continue the company takes the decision to reduce fixed costs in the form of employee salary costs without looking at the opportunities of the COVID-19 pandemic situation by utilizing technological advances in communication and information such as online shops to market their products.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PENGETAMAN KAYU AURA KONSEN DENGAN MENERAPKAN METODE ACTIVITY ABASED COASTING Aura, Aisyah; ZL, Nikken Azzahara; Wedyati, Nur Azzahra; Suriyanti, Linda Hetri; Nurjannah, Hafidjah
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.384

Abstract

Aura Konsen's Wood Setting Business is a trading company that determines the production cost by applying the Activity Based Coasting System Method so that the company does not make mistakes in making decisions regarding the production cost. The research used is descriptive research, using data collection techniques in the form of interviews with the owners of the company. It can be concluded that the calculation of the cost of production using the Activity Based Coasting System Method gives higher results than using the traditional method. The results of the Activity Based Coasting System method are more accurate. According to the calculations that have been done, that two methods have a difference with each product of IDR 118,583 for Doors, IDR 18,545 for Windows, and IDR 326 for Sills. All overhead costs are calculated in detail so that it can be seen how much the actual costs incurred in production activities can be.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Aisyah Aulia Putri Akiah, Siti Ameliya, Ameliya Aminatul Husna Lubis Amnur, Didi Amries Rusli Tanjung Andriatama, Muhammad Fasda Angel Angel Annisa Rahima Ramadhani Apriyanti Simbolon, Pasca Ardiansyah, Fadly Arisandi, Diki Aristi, Mentari Dwi Arnas, Jonri Arsyika, Ridha Astri Ayu Purwati Aura, Aisyah Azmansyah Azmi, Zul Candra, Sherly Alexa Daffa Muzzain Hanami Delsi Daffa Wardhana Audia Desnelita, Yenny Dhea Lathifah Aisyahakim dhelniati, fheni Dian Hafiza Triana Dian Hafiza Triana Dian Puji Puspita Sari Dian Puji Puspitasari Dian Wahyuni Dian Wahyuni Dian Wahyuni Diyanti, Puja Dwi Aristi, Mentari Dwi Fiona Sari Dwi Fionasari Eka Nuraini Rachmawati Ervina Simme Evi Marlina Fadly Ardiansyah Fadrul Fadrul Farras, Aqil Fheni Dhelniati Fionasari, Dwi Fitri Ramadhani Gafar, Hany Marliani Giri Anjani Gracenita Patricia Gusna Putri, Rika Gustientiedina Hamzah, Muhammad Luthfi Handayani, Emi Siti Hartati, Seri Haugesti Diana Helnora Ramadhani Hendra Wijaya Herinda, Ningrum Putri Herman Yosef Yakian Mendrofa Hersa, Nirma Hilmiyati, Fia Indira Dwi Yuliani Intan Diane Binangkit Intan Putri Azhari Irwan Irwan Irwanty, Agnes Islami, Nadia Ismayeni, Luthfi Joni Satria Juita, Aulia Indah Kairun Nisa, Mia Khujaifah, Alwi Lawita, Nadia Fathurrahmi Lioni Sianturi M. Yoan Eka Putra Maisya Fadhillah Maizal, Wahyudi Engla Mentari Dwi Aristi Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mohd. Elvisrafi Syawal Muhammad Hari Setiadi Mulkhadimah, Ayu Musa Nurwahid Kifli Mutiara, Destita Nadia Faturrahmi Lawita Nadila Rahayu Putri Nella Ayu Novia Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nissa, Poppy Khairatul Nugraha, Maulana Nur Fitriana Nur Fitriana Nurdia Rosa, Sara Nurjannah, Hafidjah Nurliyana Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Purwati, Astri Ayu Putra, M Yoan Eka Putra, Rudi Syaf Putri Handayani Putri Inti Amelia Lubis Putri, Annie Mustika Rahmadhani, Yolanda rahmat fajri, zahaldi Rama Gita Suci Ramadhayanti, Nurul Ramashar, Wira Ramdani, Devinda Ratih Widyastuti, Ratih Restu Hayati Rian Delviandi Ridarto, Visinamitri Ramadhani Rizka Septiawanani Roaina Amelia Romadhon , Berdian Rona Lianti Rudi Syaf Putra Rudi Syaf Putra Rusilawati, Ermina Salsabil, Putri Salsabila, Talitha Santika Santika Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Meylana Permata Seliana Rizal Selvi Selvi Sherin Tanili Sherly Alexa Candra Silvia Mery Silvia Sari Sitompul Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sitompul, Silvia Sari Sri Fitria Retnawaty Sri Mulyani Sugestih, Dea' Stri Sukma Sopiyan Ardiansyah Supriadi Suryani Suryani Susan Swastika, Desi Syaf Putra, Rudi Syerli Lim TASYA AULIANDARI Telaumbanua, Fransiskus Tiara Suci Wulandari Vania Palidita Febriana Wahyu Joni Kurniawan, Wahyu Joni Wahyudi Engla Maizal Wayra, Hariko Wedyati, Nur Azzahra Widia Ananda Wijaya, Melki Winarni Winarni Windi Nuramadani Wira Ramashar Wiwin Juniarti Wulan Sari Wulan Sari, Wulan Yarahim, Bunai Yenny Wati Yohanes Eclesia Yolanda, Feby Yulana, Desilfa Yulanda, Atikah Dewi Yusrizal Yusrizal Yusrizal Zahara, Melia Putri ZL, Nikken Azzahara