Article Per Year (5 Year)
p-Index From 2020 - 2025
2.679
P-Index
This Author published in this journals
All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Media Mahardhika JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal Cakrawala Ilmiah IQTISHADequity jurnal MANAJEMEN Technology and Society Perspectives (TACIT)
Abdul Ghofur
Fakultas Ekonomi Universitas Islam Lamongan, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Mantik

 1 
Evaluation Of Production Cost Control Using Flexible Budget And Direct-Cost Variance In Restaurant Lamongan Sport Center: Evaluation Of Production Cost Control Using Flexible Budget And Direct-Cost Variance In Restaurant Lamongan Sport Center Abdul Ghofur; Novianti Agustina; Rivatul Ridho Elvierayani
Jurnal Mantik Vol. 3 No. 3 (2019): November: Manajemen, Teknologi Informatika dan Komunikasi (ManTIK)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Budgeting is a process of the preparatory phase required before the commencement of the preparation of the plan, the collection of necessary data and information, the division of the task of planning, the preparation of its own plan, the implementation and the plan until finally the stage of monitoring and evaluation of the results of implementing the plan. The hypothesis in this study is as follows: Suspected Cost Control Production using Efficient and Effective Flexible budget used in LA Restaurant. Suspected Cost Control Production using Direct Cost-Efficient and Effective Varian used at LA Restaurant. Suspected Cost Control Production using Flexible Budget and Direct-Cost Efficient and Effective Variant used in LA Restaurant. The results showed: The cost of raw materials "LA Restaurant" in 2012 until 2016 is under control. The direct labor cost of "LA Restaurant" in 2012 until 2016 is under control. The factory overhead cost of "LA Restaurant" in 2012 until 2016 is uncontrollable. The deviation is Rp. 1.237.287.435,00 (8.68%). The difference between the cost of raw materials and the difference indirect labor costs is advantageous while the difference in overhead costs is profitable
Accounting Students' Perceptions of Ethics in Financial Statement Preparation (Study on Accounting Students at PTNs in East Java) Sutri Handayani; Abdul Ghofur
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1405.pp827-833

Abstract

The perception of male and female accounting students regarding the ethics of preparing financial statements can be measured in 5 aspects. These basic aspects are: misstate, cost and benefit, disclosure, responsibility, and earnings management to users of financial statements. The purpose of this study is to analyze whether or not there are differences in the perceptions of male and female accounting students about the ethics of preparing financial statements. The population in this study were 273 accounting students at PTN in East Java in semester 6. The questionnaires were randomly distributed to a sample of 73 students with details of 28 male accounting students and 45 female accounting students. This research is a quantitative research because the data to be used in this study is primary data obtained through questionnaires. The analytical tools used include validity testing, reliability testing and hypothesis testing with independent sample t-test. The results of this study indicate that male accounting students have better perceptions than female accounting students. While the results of the Independent Sample t-test on disclosure, responsibility, and earnings management, there are differences in perceptions between male and female accounting students. However, the tests on misstate and cost and benefit showed no difference in perception between male and female accounting students.
Co-Authors Abid Muhtarom Abid Muhtarom Abid Muhtarom, Abid Alviani Kusumaningrum Amrozi, Akhmad Imam Andi Farouq Hasan Aris Nur Rakhmayani Bachri, Affan Bambang Eko Muljono Cholidah, Lilik Nur Damayanti, Dhita Dhora Deddi Nordiawan Dwi Nur Fadhillah Efendy, Yuhronur Eka Khusniatuz Zahro Ekasari, Ratna Evi Novitasari Handayani, Sutri Husen - Husen, Husen Husen Imam Tresno Edy Ismiranda Julien Kemal Farouq M Kemal Farouq Mauladi Lusi Indha Kurnianing Dewi Mauladi, Kemal Farouq Miftakhul Arif Mohammad Rizal Nur Irawan Mohammad Rizal Nur Irawan Mohammad Rizal Nur Irawan Irawan Mubtadi Faisol Athobari Muhtarom, Abid Noer Rafikah Zulyanti Nordiawan, Deddi Novianti Agustina Nuri Ajeng Ningtyas Nuril Badriyah Nurul Badriyah Pambudy, Akhlis Priya Ramilusholikha, Sahiva Randi Bachtiar Afandi Ratna Ekasari Rico Rohman Rivatul Ridho Elvierayani Sherlyna Alyazana Salsabila Sulaeman, Moh Muklis Suprapto, Hery Syafik, Mohammad Umi Nur Aini Winda Listya Anggraini Yuhronur Efendi Yuhronur Efendi Yuhronur Efendi Zulkifli Lubis Zulkifli Lubis