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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Media Riset Akuntansi EL-MUHASABA Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Manajemen Teori dan Terapan Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Muhammadiyah International Journal of Economics and Business Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Indonesian Journal of Accounting and Governance JIAI (Jurnal Ilmiah Akuntansi Indonesia) The Indonesian Journal of Accounting Research juremi: jurnal riset ekonomi Wiga : Jurnal Penelitian Ilmu Ekonomi ACE : Accounting Research Journal Journal of Social Research ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal of Accounting and Governance eJEBA
Alwan Sri Kustono
Universitas Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : EL-MUHASABA

 1 
ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER Kustono, Alwan Sri; Nanggala, Ardhya Yudistira Adi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.44 KB) | DOI: 10.18860/em.v11i1.7710

Abstract

One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.
ANTESEDEN KEAHLIAN OPERATOR SISTEM PENGELOLAAN ASET DESA DI KABUPATEN SITUBONDO Kustono, Alwan Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.10192

Abstract

Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording application. This application provides orderly administrative facilities for the village so that the risk of losing assets can be reduced. The purpose of this study is to test and prove various individual aspects that affect operator competence in running SIPADES. The focus of the study is on the internal factors which include anxiety and computer attitudes. Another factor tested was operator training in using SIPADES in the Situbondo District Government. The data used in this study are primary data. The technique of obtaining data using a survey method. The population that is the object of research is all of the operator of the SIPADES application in Situbondo Regency. Four hypotheses were tested using multiple regression. The gender variable was used as the control variable. The results show that all hypotheses can be accepted. The variables of anxiety, attitude, and training have an effect on the operator's competence in operating SIPADES. The implication of the research is that the village government should increase the number of SIPADES operator training. This training can increase competence to run applications.
Co-Authors Agnes Sindhy Pikatan Aisa Tri Agustini Anggun Ayu Wangi Ardhya Yudistira Adi Nanggala Beni Nurochman Bryan Chandra Varisa Cahyaningati, Retno Cintia Wulandari Dermawan, Scherrgyo Agung Rhyo Djoko Supatmoko Fitria Tidarina Gardina Aulin Nuha Guillerma Giusti Hosnol Khotimah Ika Barokah Suryaningsih Ilmi, Mainatul Imam Mas'ud Imanita Septian Rusdianti Izzatika, Devi Nur Jehan Masagung Lasado Jehan Masagung Lasado, Jehan Masagung Khotimah, Hosnol Kusuma Sari, Evelin Dwi Leonita Catherine Wijaya Lifatin Sakdiyah Luh Putu Ratna Sundari Martiana, Nina Mas’ud, Imam Maulana, Drajad Surya Muhammad Ghozi Falih Afifi Falih Muhammad Miqdad Munfarida Rizky Mutamimmah Nina Martiana Nining Ika Wahyuni Norita Citra Yuliarti, Norita Citra Novi Puspitasari Nuha, Gardina Aulin Oktaviani Ari Wardhaningrum Pangestu, Wulan Prasetiyo, Whedy Putri Purnamasari Radhiatul Nurul Jannah Rendy Mirwan Aspirandi Ria Meilan Ririn Irmadariyani Rochman Effendi Rustianawati, Mutimmah Scherrgyo Agung Rhyo Dermawan Siti Maria Wardayanti, Siti Maria Siti Maria Wardayati Siwi, Ninit Dyah Pramarta Wahyu Agus Winarno Wasito Wasito Whedy Prasetyo Widianingrum, Desika Widodo, Hendrarto Wulan Pangestu Yosefa Sayekti