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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Economics, Business and Management Science Journal
Zainal Abidin
Universitas Medan Area
Economics, Econometrics & Finance

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PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN Zainal Abidin; Yulianty Yulianty
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1727

Abstract

The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.
PENERAPAN ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA PT. GUNUNG GAHAPI SAKTI ADALAH PERHITUNGAN HARGA POKOK PRODUKSI DENGAN SISTEM TRADISIONAL PT. GUNUNG GAHAPI SAKTI MEDAN Zainal Abidin; Yulianty Yulianty
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 2 (2015): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1727

Abstract

The aim of this study is to investigate the calculation of Cost of Products by using Activity Based Costing at PT. Mount Gahapi Way Belawan and compare the calculation of Cost of Products at PT by using Traditional System and Activity Based Costing. For the research done using the descriptive method by arranging and classifying the data, analyzed then interpreted in order to obtain a clear picture of the object studied. The comparison of the calculation of Cost of Production with Traditional System and Activity Based Costing for variations in the size of 30.40 and 50 respectively is Rp. 405.74 (2.45%), Rp. 379.18 (2.39%) and Rp. 1949.42 (17.38%). That is the traditional system, to variations of elbow sizes 30 and 40 occurs overcost when compared with Activity Based Costing, whereas for products with variations in the size of the elbow 50 by calculation with Traditional Openness has occurred undercost when compared with the calculation of the Activity Based Costing.
Peranan Audit Operasional dalam Pemeriksaan Sumber dan Penggunaan Dana pada PT. BPR Eka Prasetya Medan Liskauli Sinaga; Zainal Abidin; Rosmaini Rosmaini
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.339

Abstract

xThe purpose of this study was to determine the role of operational audit in examining sources and uses of funds at BPR Eka Prasetya Medan. The formulation of the problem in this study is "What is the role of the operational audit in examining the sources and use of funds at BPR Eka Prasetya"?. Auditing is "An examination that is carried out critically and systematically by an independent party, on the financial statements that have been prepared by management along with the accounting records and supporting evidence, with the aim of being able to provide an opinion regarding the fairness of the financial statements". BPR Eka Prasetya Medan, prepares a cash flow statement using the indirect method, in which this method reports cash flows prepared based on cash/bank. The method of preparing the statement of cash flows is indirectly prepared based on the income statement and balance sheet. changes in cash inflows (inflows) and cash outflows (outflows) as presented in cash flows in operating activities are as follows, in 2011 the value of Rp. 894,055,200, - while in 2012 it was Rp. 610,441,800,-. Changes in operating cash flow can be seen from 2011 to 2012 of (Rp. 283,610,400) the company's operating cash flow experienced a decrease or was negative. After doing a comparison between theory and practice regarding the role of operational audit in the source and use of funds on cash flow as a tool in increasing the effectiveness and efficiency of the company. This can also be seen from the procedures carried out by BPR Eka Prasetya in avoiding misappropriation of incoming and outgoing cash.
Co-Authors Liskauli Sinaga Rosmaini Rosmaini Yulianty Yulianty