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Implementation of Responsibility Accounting System Towards Cost Control and Cost Center Performance Sri Trisnaningsih; Setyo Estiningrum
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8986

Abstract

Business competition requires companies to be able to look ahead and anticipate all possibilities that will affect thecompany's business development and hinder business development and growth. Responsibility accounting is a system that is structured in such a way as to suit the nature and activities of the company with the aim that each organizational unit can be accountable for the results of the activities of the units under its supervision. The aim of this research is to analyze in more depth the role and function of responsibility accounting as a tool for controlling and assessing cost center performance. The research method used in this research is using a literature review, especially articles published on Google Scholar. The articles listed are studied and analyzed in more depth using several keywords such as responsibility accounting, performance assessment, cost center and cost control. The results of this research conclude that the implementation of responsibility accounting greatly influences control and performance assessment in cost centers.Responsibility accounting will comprehensively measure and assess cost centers based on a comparison between budget targets and the actual budget that has been spent. By assessing the performance of cost centers, the company will be able to control and separate controllable costs from uncontrollable costs by each responsibility center, so that it can account forthe costs incurred by the company.
Behavioral Accounting: Accounting and Behavior with Technological Influences Ilvia Azhari Salsabila; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8987

Abstract

Accounting is a science that requires certain qualifications to produce a report. Along with the development of technology, the accounting profession is also threatened. This study aims to conduct research on whether the accounting profession will be replaced by technology by prioritizing studies related to accounting and behavior amid technological developments. This research is qualitative research with a literature study approach with a framework and working papers prepared according to the scientific method. From the conclusions obtained, the accountant profession cannot be easily replaced by technology created by humans with the dynamization that affects individual behavior.
Behavioral Aspects of Operational Cost Control to Increase Profits in "X" Santi Prameswari; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i4.8989

Abstract

In running a business owned by an individual, it can be said to be successful if after a certain period of time the business experiences an increase in capital, profits or management in controlling costs. This research aims to find out whether controlling operational costs can increase profits at Tegoeh Djaja Konveksi Screen Printing. This research is a type of qualitative descriptive research, primary data obtained through interviews and literature review. The research method used in this research is a qualitative method, namely describing or describing the research results according to the conditions that occurred at the Tegoeh Djaja Konveksi Screen Printing. The research results obtained show that controlling operational costs cannot efficiently increase profits at Tegoeh Djaja Konveksi Screen Printing.
ANALYSIS OF BEHAVIORAL ASPECT OF ACCOUNTING SYSTEMS Mufidatur Rohmah; Sri Trisnaningsih
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.948

Abstract

This study aims to analyze the behavior of the elements of the accounting system. The success of a company in achieving its goals depends on the accounting system it implements, and human behavior cannot be separated from the success of an accounting system. Behavioral accounting looks at how people interact with accounting systems and how organizations behave. This study uses a literature review research method, with the main objects being books, scientific articles, and other literature. The results of this study indicate that attitudes, emotions, motivation, perceptions, and learning enable the ability of the accounting system to function properly.
Effectiveness Of The Audit Function As An Internal Control Tool Siti Alya Noviani; Sri Trisnaningsih
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.210

Abstract

This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective other internal control components are, assisting management in implementing effective internal control. The results of this research are a very important tool for management to ensure that company operations run well and efficiently.
Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas Terhadap Financial Distress Anggita Utari, Shanaz; Sri Trisnaningsih
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4762

Abstract

The purpose of this research was to look at how liquidity, leverage, and institutional ownership affect financial hardship. This study employed earnings per share (EPS) as its financial distress metric. This study's population included companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 that were involved in the property and real estate sectors. This study used secondary data as its basis and was quantitative in nature. Financial distress served as the dependent variable in this study, with institutional ownership, leverage, and liquidity serving as the independent variables. The study's population consisted of 78 different businesses. For the years 2020–2022, this study collected 72 observational data points from a purposive sample of 24 different organizations. For the analysis, the researchers used the statistical program SPSS, version 26. The study's findings indicate that institutional ownership significantly exacerbated financial distress, while leverage and liquidity had no effect.