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All Journal Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya JURNAL MANAJEMEN Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Anis Rachma Utary
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL MIDTOWN SAMARINDA Anggraeny Yosie Pratiwi; Anis Rachma Utary; Musviyanti Musviyanti
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 3 (2019): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i3.5435

Abstract

Tujuan penelitian ini adalah untuk menerapkan Metode Activity Based Costimg System dalam menentukan harga pokok kamar Hotel Midtown Samarinda dan membandingkan  dengan sistem perhitungan harga pokok kamar Hotel Midtown Samarinda, untuk mengetahui distorsi biaya (undercosting atau overcosting). Activity Based Costing merupakan sistem akuntansi yang terfokus pada aktivitas-aktivitas yang dilakukan untuk memberikan jasa layanan penginapan. Sistem ini menelusuri biaya pada berbagai aktivitas, sehingga akan dapat diketahui aktivitas apa saja dan berapa biaya-biaya untuk setiap aktivitas yang berhubungan dengan penentuan harga pokok kamar. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara perhitungan harga pokok kamar hotel dengan perhitungan metode Activity Based Costing System. Penentuan harga pokok kamar Hotel Midtown Samarinda  menggunakan metode Activity Based Costing terlihat lebih rendah dan lebih tinggi dibandingkan dengan penentuan harga pokok menurut Hotel Midtown Samarinda. Perbedaan terjadi dikarenakan pembebanan biaya yang dikonsumsi di berbagai aktivitas penginapan dengan metode ABC dan metode tradisional berbeda, sehingga biaya yang diperoleh dapat lebih besar atau kecil.
Pemeriksaan Aset Tetap Pada PT Bintang Widya Lestari Di Samarinda Eva Firdausi Nuzula; Anis Rachma Utary; Indra Sutoyo Kurniawan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5633

Abstract

The purpose of this study was to find out the fairness of the presentation of the value of fixed assets in the financial statements of PT Bintang Widya Lestari at the period that ended December 31st, 2017 and also to find out whether in that application already accordance with Financial Accounting Standards (SAK ETAP) Chapter 15 on Fixed Assets. Analytic tool used in this research is the Financial Accounting Standards (SAK ETAP) Chapter 15 about Fixed Assets and the use of examination worksheet, consisting of: Fixed Assets Top Schedule, Fixed Assets Schedule Supporting, Adjustment Journal, and Working Trial Balance. From the research found that the presentation of the value of fixed assets in the financial statements of PT Bintang Widya Lestari at the period which ended at December 31st, 2017 had not been presented fairly and not yet in accordance with generally accepted accounting principles (GAAP ETAP Chapter 15). This is because there is a difference between the calculation and recording of fixed assets at PT Bintang Widya Lestari with the calculation and recording of fixed assets according to the audit which guided by SAK ETAP Chapter 15 on Fixed Assets.
Co-Authors AMY KASMIATI Anggraeny Yosie Pratiwi Bramantika Oktavianti Coni Laras Sari Dewi Indayati Dewi Septiani Doddy Adhimursandi Eva Firdausi Nuzula Fahryantho Qodarie gerry huzair makahinda GIOVANNY ZUSANA LAKBURLAWAL Hernawati Hernawati Ike Purnamasari Indra Sutoyo Kurniawan Indra Suyoto Kurniawan Iskandar Iskandar Laksana Yudha Pratama Ledy Setiawati Maryam Nadir Musdalifah Azis Musviyanti Musviyanti Novia Rohida Noviana Putri Noviana Putri Nurleni Mia Audina Raden Priyo Utomo Renhart Purba Rizky Yudaruddin Sally Apriliani Salmah Pattisahusiwa Santoso santoso Sendy Parlinsa Elvani Thio Sanjaya Wiwik Wijayanti Yoremia Lestari