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All Journal 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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Journal : Indonesian Journal of Multidisciplinary Science

 1 
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.
Co-Authors Ahmad Gazali, Ahmad Miran, Michael Pricilia Joice Pesak