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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Ilmiah Raflesia Akuntansi Indonesian Journal of Multidisciplinary Science
Alfred Salindeho
a:1:{s:5:"en_US";s:63:"Dua Sudara Bitung Academy of Business and Management, Indonesia";}
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Activity-Based Costing’s Application in Determining Cost of Goods Manufactured at UD Barokah Jaya Alfred Salindeho
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 3 (2021): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.668 KB) | DOI: 10.55324/ijoms.v1i3.27

Abstract

Increasing global competition is resulting in upheaval in every industrial and trade world, industrial or manufacturing companies demand manufacturers to be more productive and efficient to get good and cheaper products. With the intense competition between industrial companies, the company must be able to implement a good strategy so that it is able to survive the competition that occurs today. Many companies realize that the cost system in their company is inadequate to compete in the current circumstances. One consistent problem is the difference in regulating and controlling production costs. This study aims to determine the comparison of cost of goods sold (HPP) using the method applied by UD Barokah Jaya at this time with the cost of goods produced by the activity-based costing (ABC) method. The analytical method used is descriptive quantitative analysis. The results showed that the HPP calculation using ABC gave lower results than the traditional method at the UD Barokah Jaya company.
The Role of Regional Government Information System (SIPD) on the Sub-District of Aertembaga’s Financial Accountability Alfred Salindeho
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 3 (2021): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.573 KB) | DOI: 10.55324/ijoms.v1i3.26

Abstract

This study aims to analyze the benefits of using the Local Government Information System (SIPD) on financial accountability in the Regional Government of Aertembaga District. The research method used is a qualitative research method with an exploratory approach. Data were obtained through field observations, interviews with key informants and documentation studies. Key informants were interviewed with certain considerations and objectives. Triangulation technique was used to test the validity of the data and data sources. The transcript data described from the interviews were analyzed using analytical methods consisting of giving themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results showed that the benefits of using SIPD on financial accountability in the Aertembaga District Government made inputting budget plans timely, relevant and easy to do.
Evaluasi Penggunaan Sistem Informasi Akuntansi Berbasis Komputer K-Soft Berdasarkan Unified Theory of Technology Acceptance and Use (UTAUT) Pricilia Joice Pesak; Alfred Salindeho; Ahmad Gazali
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.48322

Abstract

Penggunaan sistem informasi akuntansi akan sangat membantu dalam menyusun laporan keuangan yang cepat, tepat dan informatif. Namun, jika sistem informasi tersebut telah lama digunakan dan sering mengalami kendala dalam operasionalnya maka perlu untuk dievaluasi penggunaannya. Penelitian ini bertujuan untuk mengevaluasi penggunaan sistem informasi K-Soft pada PT Bintang Mandiri Bersaudara dengan menggunakan teori Unified Theory of Technology Acceptance and Use (UTAUT). Metode kuantitatif dengan pendekatan kausalitas merupakan metode penelitian ini. Data dikumpulkan melalui kuesioner yang dibagikan kepada karyawan yang menggunakan K-Soft, sebanyak 35 orang. Analisis data menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa ekspektasi kinerja memengaruhi penggunaan K-Soft, sedangkan ekspektasi usaha tidak berpangaruh pada penggunaan K-Soft.
Penerapan Pajak Pertambahan Nilai 11% Dan Pendapatan Usaha Mikro Kecil Menengah Di Kota Bitung Pesak, Pricilia Joice; Miran, Michael; Gazali, Ahmad; Salindeho, Alfred
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.659

Abstract

The higher the VAT rate is set, the more difficult it is to get the desired income because these UMKM still use the actual selling price without adding the price before VAT, when the price after VAT is recorded, it is difficult for the buyers to know the exact price amount and most of the buyers do not pay the VAT charged and this will affect the UMKM income because the income which should be a profit but becomes a loss because it has to cover the VAT rate charged to the buyer will be deposited with the government. This study aims to test whether the application of VAT affects UMKM's income. Based on the results of hypothesis testing, it is known that the sig value is 0.004 <0.05 and the t-table is 1.701, so 3.127> 1.701, which means that the application of VAT affects the income level of a UMKM. The results showed that the application of 11% VAT affects the income level of an MSME, which means that the higher the VAT rate, the more it will affect the income of an MSME
Co-Authors Ahmad Gazali Ahmad Gazali, Ahmad Miran, Michael Pricilia Joice Pesak