Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Eksistansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Terapan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Sarikadarwati Sarikadarwati
Jurusan Akuntansi Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENETAPAN HARGA JUAL PRODUK Monicha Safira Chaerunisa; Aladin Aladin; Sarikadarwati Sarikadarwati
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In determining the selling price of each product, the FAR Interest Depot only based on a certain estimated price without any calculation regarding the difference between the selling price and the cost of goods. The purpose of this study is to calculate the cost of goods manufactured accurately by using the Activity Based Costing (ABC) method to determine and determine the optimal profit in each product sale. The application of ABC for calculating the cost of production in determining the selling price, especially for Compost Fertilizer and Cement Flower Pot products. The data used in the form of primary data and secondary data. Data collected by means of observation and interviews. By using ABC, the calculation results obtained are more accurate because they include all types of variables in determining the cost of production so that it is expected that the profit that can be generated from production is maximized
PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI SUMATERA SELATAN (Studi Empiris pada Pemerintah Daerah Kabupaten/Kota di Sumatera Selatan Tahun 2013-2017) Ardiyan Natoen Ayu Febriyanti, Sarikadarwati Susi Ardiani
JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 2 (2019): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3837691

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh population (jumlah penduduk), size (total aset daerah), wealth, dan Integovernmental revenue (dana transfer dari pusat) mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota di Sumatera Selatan yang dinyatakan dengan rasio kemandirian keuangan pemerintah daerah. Sampel yang digunakan dalam penelitian ini berjumlah 15 laporan keuangan pemerintah daerah kabupaten/kota di Sumatera Selatan tahun 2013-2017. Sampel ini dipilih berdasarkan purposive sampling method. Penelitian ini menggunakan alat analisis data regresi berganda dengan bantuan software komputer untuk statistik SPSS versi 24 Hasil dari penelitian ini menunjukan bahwa variabel population (jumlah penduduk), size (total aset daerah), wealth berpengaruh secara signifikan terhadap kinerja keuangan pemerintah kabupaten/kota di Sumatera Selatan. Sedangkan Intergovernmental revenue tidak berpengaruh secara signifikan terhadap kinerja keuangan pemerintah daerah kabupaten/kota di Sumatera Selatan.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2012-2015 Evada Dewata; Nyayu Miftahul Ilmiyyah; Sarikadarwati Sarikadarwati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.446

Abstract

The purpose of this research was to determine factors that influence the financial performance of regency/city in the south of Sumatera province 2012-2015. Independent variable of this research was audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity. The samples used were as many as 15 regencies/cities using purposive sampling method. Data were collected by using the method of documentation. This research result showed that audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity gave a significant influence on the financial performance of regency/city that was measured based on the independence rate ratio. Partially, audit opinion, legislative, size, leverage, and cluster of local financial capacity variables did not give a significant influence on the financial performance of regency/city but Intergovernmental revenue variable gave a negative significant influence on the financial performance of city.
Rekomendasi Penentuan Harga Pokok Produksi Berbasis Activity Based Costing Rita Martini; Monicha Safira Chaerunisa; Sarikadarwati Sarikadarwati; Kiagus Zainal Arifin; Sulaiman Sulaiman
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 5 No 2 (2022): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v5i2.2068

Abstract

Memperhitungkan harga pokok produksi yang akurat sangat diperlukan untuk mengetahui dan menentukan perolehan laba yang optimal dalam setiap penjualan produk. Salah satu alternatif perhitungan tersebut menggunakan metode Activity Based Costing (ABC). Penerapan metode ini akan mampu memperbaiki mutu pengambilan keputusan, memungkinkan manajemen melakukan perbaikan aktivitas secara terus menerus untuk mengurangi biaya overhead, serta memudahkan dalam penentuan biaya relevan. Dalam penentuan harga jual setiap produk, Depot Bunga FAR hanya berdasarkan taksiran harga tertentu tanpa adanya perhitungan yang pasti terkait selisih antara harga jual dan harga pokok. Data dikumpulkan dengan cara observasi dan wawancara. Dengan menggunakan ABC, hasil perhitungan yang didapat lebih akurat karena memasukkan semua jenis variabel dalam menentukan harga pokok produksi sehingga diharapkan laba yang dapat dihasilkan dari produksi lebih maksimal.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Provinsi Riau Msy. Nurazania Fazria; Rita Martini; Sarikadarwati Sarikadarwati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5305

Abstract

This study was conducted with the aim of analyzing how Regional Original Revenue (PAD), Balancing Funds, and Capital Expenditure affect the Level of Regional Financial Independence in Riau Province. This study takes a sample of 12 regencies/cities in the province over the period 2021 to 2023. Using a quantitative approach, this study relies on secondary data obtained through the official website of the Supreme Audit Agency of the Republic of Indonesia (www.bpk.go.id), and analyzed using the panel data regression method using Eviews software version 12. The results of data processing show that the three independent variables - namely PAD, Balance Fund, and Capital Expenditure - simultaneously have a significant influence on the level of financial independence of local governments. Individually, Local Owned Revenue contributes positively to the increase in local fiscal independence. In contrast, the Balancing Fund shows a negative correlation with the level of independence. As for Capital Expenditure, based on partial analysis, it does not show a significant impact on the level of regional financial independence in Riau Province.  
Co-Authors Aladin Aladin Evada Dewata dewata Kiagus Zainal Arifin Monicha Safira Chaerunisa Msy. Nurazania Fazria Nyayu Miftahul Ilmiyyah Sulaiman Sulaiman