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All Journal Wahana Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Penelitian Humaniora Jurnal Kajian Akuntansi Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN Organum: Jurnal Saintifik Manajemen dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Performance : Jurnal Bisnis dan Akuntansi Madaniya Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Riset Akuntansi (RISTANSI) Jurnal Pengabdian Kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Governors Jurnal Pengabdian Kepada Masyarakat Senarai Kearifan Lokal Akuntansi Harmoni Economics: International Journal of Economics and Accounting Jurnal Akuntansi Bisnis dan Humaniora
Rosy Aprieza Puspita Zandra
Politeknik Negeri Malang
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Assessing The Fairness of Tuition Fee Allocation Using Activity-Based Costing: Evidence from An Indonesian Private Primary School Rosy Aprieza Puspita Zandra; Nita Roudhotus Saidah; Zainal Abdul Haris
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 3 (2026): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i3.481

Abstract

Tuition fee determination remains a major challenge in educational cost management because many schools apply uniform tuition fee policies despite differences in educational resource consumption among student groups. This study aims to assess the fairness of tuition fee allocation at SD Plus Sunan Pandanaran, Indonesia, using the Activity-Based Costing (ABC) approach. A quantitative case study design was employed using financial and operational data collected through documentation and interviews. The ABC method was implemented by identifying educational activities, establishing cost pools, determining cost drivers, calculating activity rates, and allocating costs according to resource consumption. The findings revealed significant differences in resource utilization between grades 1–2 and grades 3–6, particularly in instructional activities, administrative services, extracurricular programs, and facility usage. The ABC analysis produced monthly tuition fees of IDR 88,984.55 for grades 1–2 and IDR 97,642.35 for grades 3–6, while the school currently applies a uniform fee of IDR 60,000. These results indicate fairness gaps of IDR 28,984.55 and IDR 37,642.35, reflecting implicit cross-subsidization among student groups. The study concludes that Activity-Based Costing provides a more transparent, accurate, and equitable basis for tuition fee allocation while supporting evidence-based financial decision-making in educational institutions.
Analysis of Residential Property Market Value Using Market and Cost Approach Binti Miftakhul Jannah; Aang Afandi; Rosy Aprieza Puspita Zandra
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4792

Abstract

Banks require guarantees as a benchmark for lending and alternative payments when there is a bottleneck in credit payments. This research aims to determine the market value of residential property in the form of a house which is used as a basis for guaranteeing debt in the Malang City area. The market value is obtained with a market approach using a market data comparison method and a cost approach with a market data comparison method to find land market values ​​and the depreciated replacement cost method to find building market values. This type of research is descriptive quantitative. The data used was a medium-sized residential house as the object of valuation and three comparative data in the form of residential houses that have the same characteristics to find the market value of residential houses using the market approach. While in the cost approach, three comparative data of vacant land were used to find the land market value. This valuation resulted in a market value of IDR 3,009,000,000 which was obtained from the reconciliation of market values ​​in the market approach of IDR 3,175,529,000 and the cost approach of IDR 2,758,384,000. The liquidation value is set at 70% of the market value, which is IDR 2,106,000,000.
Efektivitas Sistem Informasi Akuntansi Pertanggungjawaban Dana Badan Adhoc Menggunakan Aplikasi SITAB KPU Amelia Safa Salsabila; Andi Kusuma Indrawan; Rosy Aprieza Puspita Zandra
Jurnal Akuntansi Bisnis dan Humaniora Vol. 12 No. 2 (2025): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v12i2.8328

Abstract

Penelitian ini dilakukan sebagai evaluasi terhadap penerapan Aplikasi SITAB KPU oleh Komisi Pemilihan Umum sebagai perwujudan pelaporan pertanggungjawaban dana Adhoc yang tepat waktu dan terhindar dari kesalahan. Teknik pengumpulan data yang digunakan adalah wawancara, kuesioner, dan dokumentasi terhadap staf keuangan badan Adhoc wilayah kecamatan di Kabupaten Tulungagung. Penelitian ini membandingkan efektivitas sistem informasi akuntansi sebelum dan sesudah penerapan aplikasi SITAB KPU berdasarkan indikator keamanan data, waktu, relevansi, variasi laporan, dan akurasi. Penelitian ini turut serta menjelaskan tingkat efektivitas penerapan aplikasi SITAB KPU dalam melaporkan pertanggungjawaban dana Adhoc berdasarkan hasil analisis naratif wawancara dan analisis kepuasan pengguna menggunakan metode Technology Acceptance Model. Hasil penelitian menunjukkan peningkatan efektivitas sistem informasi akuntansi untuk seluruh indikator serta penerapan aplikasi SITAB KPU tergolong sangat efektif bagi penggunanya.
Menyokong Kewirausahaan Komunitas Melalui Peningkatan Pemahaman Analisis Kelayakan Usaha Dan Aspek Keuangan Sederhana Apit Miharso; Rizky Prasetya; Rosy Aprieza Puspita Zandra; Galuh Kartiko; Hesti Wahyuni
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): November 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i6.896

Abstract

Masyarakat Kelurahan Dinoyo, meskipun terletak di tengah kota dan dikelilingi oleh beberapa perguruan tinggi ternama di Malang, masih menghadapi tantangan dalam mencapai kesejahteraan ekonomi. Keberadaan perguruan tinggi ini membuka peluang wirausaha yang belum sepenuhnya dimanfaatkan oleh masyarakat setempat. Program Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk memberikan solusi melalui pelatihan dan pendampingan mengenai studi kelayakan usaha dan aspek keuangan dalam memulai atau mengelola usaha. Kegiatan ini diharapkan dapat meningkatkan motivasi masyarakat untuk berwirausaha serta memberikan pemahaman yang mendalam mengenai analisis kelayakan dan manajemen keuangan, sehingga dapat meminimalisir risiko yang mungkin timbul. Hasil evaluasi menunjukkan bahwa program ini berhasil mencapai tujuannya, dengan tingkat kepuasan peserta dan mitra yang tinggi. Kesimpulannya, pelatihan ini tidak hanya meningkatkan keterampilan, tetapi juga mendorong kemandirian dalam berwirausaha.
Co-Authors Aang Afandi Agustinus Winoto Ah. Suryansyah Akhlis Rizza, Muhammad Amelia Safa Salsabila Andi Kusuma Indrawan Annisa Fitriana Apit Miharso Binti Miftakhul Jannah Dimas Wahyu Wibowo Dyah Metha Nurfitriasih Dyah Metha Nurftriasih Elvyra Handayani Soedarso Fathimatus Zahro Fazda Oktavia Galuh Kartiko Harvanda, Veriza Norma Hesti Wahyuni INDRA LUKMANA PUTRA Kurnia Ekasari Ludfillah, Novrida Qudsi Mahsina Mahsina Mochammad Junus Muhammad Shulhan Khairy Nita Roudhotus Saidah Novrida Qudsi Lutfillah Nur Imamah Nurfitriasih, Dyah Metha Nurindrasari, Diana Padma Adriana Sari Prasetya, Rizky Putri Regina Yuni Kurniasari Rika Syahadatina Rizky Prasetya Rohmaniyah, Rohmaniyah Rudiana Fibriani Rully Aprilia Zandra SHOLIHAH, ZUMROTUS Suryansyah, Ah. Suryansyah, Ahmad Syahadatina, Rika Tamami, Hairut Widi Dwi Ernawati Wijayanti, Rika Zainal Abdul Haris Zulfa, Amira Zumrotus Sholihah