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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Manajemen Bisnis dan Keuangan Korporat
Rudy J. Pusung
Jurusan Akuntansi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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EVALUASI PENERAPAN METODE TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL JASA SERVICE DAN SPAREPART PADA CV PRIMA MOTOR DEALER YAMAHA LUWUK Lalenoh, Marsellino Alexander; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.36120.2021

Abstract

The selling price needs to be determined properly in order to be able to cover all costs incurred issued by the company. One way to determine the selling price is to use the method time and material pricing. This study aims to determine the selling price of services service and spareparts better with method, time and material pricing and to know the selling price of such a method by method used CV Prima Motor Luwuk. This type of research is descriptive quantitative, with quantitative analysis method through calculation of method time and material pricing. Based on the research results, CV Prima Motor Luwuk has not used the method time and material pricing. From the results of calculations using the method time and material pricing, it is found that the selling price of services is cheaper, while the selling price of spareparts is more expensive. With this method, the selling price of service and spareparts will be better because it can increase the company's profit.
EVALUASI PELAKSANAAN SISTEM PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Kamba, Mochammad Eko S.; Saerang, David P.E.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25107.2013

Abstract

The success of the ability of the nation itself in increasing the welfare of the people. To improve the well-being of its people, then the necessary funds, one of them through the Earth and building tax. The Earth and building taxes not fully collectible that still lack some of the arrears. To collect the arrears required an exercise of good collection system and organized. Object of the research was conducted at the KPP Pratama Bitung, which retail in this study discusses the evaluation of the implementation of the system of earth and building tax collection at KPP Pratama Bitung. The purpose of the this research is (1) to find out how the implementation of the system of earth and building tax collection at KPP Pratama Bitung, (2) know the level of tax revenues at KPP Pratama Bitung, (3) to find out how well implementation of the Tax collection system at KPP Pratama Bitung. This research uses qualitative data and quantitative data. Analytical method used is descriptive analysis method. The results showed that the implementation of the system of KPP Pratama Bitung in 2009-2011 is already good visible from Earth and building tax receipts that always hit the target set by the Office.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA USAHA MIKRO, KECIL, DAN MENENGAH (STUDI KASUS PADA RUMAH KARAWO DI KOTA GORONTALO) Uno, Olyvia Olyvia; Kalangi, Lintje; Pusung, Rudy J.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.97 KB) | DOI: 10.35794/emba.7.3.2019.24891

Abstract

Abstrak: Beragam kebudayaan di Indonesia dapat diolah dan dijadikan komoditi yang bernilai jual, hal ini yang mendasari pengembangan usaha mikro, kecil, dan menengah. Namun, perlu diketahui bahwa pelaku UMKM masih kurang memahami dan perlu dibekali dengan pengetahuan akan pentingnya laporan keuangan dari entitasnya. Selama ini metode pencatatan yang diterapkan dalam suatu UMKM masih sangat sederhana bahkan beberapa di antaranya masih belum melakukan pencatatan dan penyusunan laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengan (SAK EMKM) yang kini telah diberlakukan. Rumah Karawo merupakan salah satu usaha manufaktur dalam pembuatan pakaian dengan menggunakan kain khas dari Gorontalo. Rumah Karawo sudah didirikan dan berjalan hampir 5 tahun namun belum dapat menerapkan SAK EMKM dalam menyusun laporan keuangannya. Adapun laporan keuangan berdasarkan SAK EMKM terdiri atas, Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan Atas Laporan Keuangan. Dalam penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pencatatan di Rumah Karawo masih sangat sederhana, hanya meliputi pencatatan atas penjualan produk. Selain itu, Rumah Karawo juga belum menyusun laporan keuangan berdasarkan SAK EMKM yang berlaku dikarenakan minimnya pemahaman akan penyusunan laporan keuangan sesuai standar. Penyusunan laporan keuangan berdasarkan SAK EMKM sudah sepatutnya dilakukan, mengingat laporan keuangan merupakan indikator penting dalam menilai kinerja keuangan dari suatu badan usaha. Kata Kunci: SAK EMKM, Laporan Keuangan, UMKM
EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS UANG PERSEDIAAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Kapoh, Brayen; Pusung, Rudy J.
Jurnal Berkala Ilmiah Efisiensi Vol 21, No 6 (2021)
Publisher : Sam Ratulangi University

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Abstract

Penelitian ini bertujuan untuk mengetahui sistem dan prosedur pengeluaran kas uang persediaan yang dilakukan Dinas Perindustrian dan  Perdagangan Daerah Provinsi Sulawesi Utara. Data yang digunakan dalam penelitian ini adalah data primer yang dimana penulis memperoleh data secara langsung dari sumber asli dan tidak melalui perantara di Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara. Metode Pengumpulan data yaitu observasi, wawancara dan dokumentasi. Hasil penelitian sistem dan prosedur pengeluaran kas uang persediaan yang meliputi dokumen-dokumen dan pelaksanaan penggunaan uang persediaan telah sesuai dengan Peraturan Menteri Dalam Negeri (Permendagri) nomor 13 tahun 2006, namun dalam pelaporan pengeluaran kas uang persediaan masih menggunakan aplikasi simda online belum menggunakan aplikasi terbaru yaitu SIPD sesuai dengan aturan Permendagri nomor 70 tahun 2019.Kata Kunci : Sistem dan Prosedur, Pengeluaran Kas, Uang Persediaan
EVALUASI PENGENDALIAN INTERN PENGADAAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK KANTOR WILAYAH SULAWESI UTARA DAN GORONTALO Panggalo, Tanti Srifani; Nangoi, Grace B.; Pusung, Rudy J.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Perkembangan dunia semakin modern sehingga sangat membutuhkan pengendalian intern dalam perusahaan agar dapat berjalan sebagaimana mestinya. Perum Bulog Kanwil Sulawesi Utara dan Gorontalo dalam pengadaan harus meningkatkan pengendalian internal untuk mencapai tujuan. Penelitian ini bertujuan untuk pengendalian intern pengadaan beras Perum Bulog Kanwil Sulawesi Utara dan Gorontalo dengan COSO. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif dengan menggunakan wawancara dan dokumentasi sebagai pengumpulan data. Hasil dari penelitian menunjukan bahwa kelima komponen pengendalian intern yang telah di tetapkan Perum Bulog Kanwil Sulawesi Utara dan Gorontalo sudah efektif dan sesuai dengan pengendalian intern COSO.Kata Kunci: Evaluasi, Pengendalian Intern, Pengadaan Beras.
Penerapan Prinsip Good Governance Dalam Pengelolaan Keuangan Di Sekretariat DPRD Manado Makalikis, Deisy Christin; Ilat, Ventje; Pusung, Rudy J.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

The purpose of this study is to analyze how the form of applying the principles of good governance in the principles of accountability, law enforcement, transparency and responsibility for financial management at the Manado DPRD Secretariat. The author uses a qualitative descriptive comparative method and the data obtained through documentation, observation and then documentation and interview. This research shows that the legal principles of transparency and participation have been properly applied in terms of financial management plans and responsibilities. While in the accountability of financial management. Despite the transparency principle participation and the rule of law have been implemented properly. But there are still difficulties in the administrative process. The problem is because every year there are regulations that are changed. Thereore, the Secretariat Office urgently needs the assistance of the Central Government in adjusting the changes to existing regulations.Keywords: Accountability, Transparency, Responsibility, Good Governance
Implementation of Activity-Based Costing Method in Calculating Kebab Production Cost at TIME420S Langowan Oroh, Sherenity Debora Christy; Pusung, Rudy J.; Lintong, Diana
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.12258

Abstract

This study aims to apply the Activity-Based Costing (ABC) method in calculating the Cost of Goods Sold (COGS) of kebabs at Time420s Langowan. The application of the ABC method in this business includes identifying various activities related to kebab production and allocating costs based on the volume cost driver. The method used in this study is qualitative descriptive and uses data collection techniques in the form of interviews. Based on the calculation, the COGS for each kebab is Rp. 23,313, with a total monthly COGS reaching Rp. 26,040,420. The results of the study showed that the ABC method proved to be more accurate and fair in allocating costs because it uses cost drivers according to activities such as ingredient preparation, cooking, and electricity usage, so that COGS is more relevant to the resources used.
Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara Kojo, Melki Josenli; Pusung, Rudy J.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.235

Abstract

Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.
Evaluasi penerapan direct production cost pada PT. Fortuna Inti Alam Makakombo, Olivia Natalia; Pusung, Rudy J.; Lintong , Diana N.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.243

Abstract

The direct production cost is the cost that directly forms the production output. The direct production cost is comparable to the direct costing method, which is a method for calculating production costs that solely allocates variable costs directly linked to the product. This study will evaluate the application of direct production cost at PT. Fortuna Inti Alam. This study employs a descriptive qualitative research method. The results clearly show that production costs at PT. The direct costing method, as applied by Fortuna Inti Alam, allocates all costs incurred within the company, resulting in a total production cost of Rp2,838,108,539. The direct costing method, as outlined in theory, which includes only variable costs or those directly related to the product, results in a total production cost of Rp2,492,318,866. This calculation reveals a difference in total production costs amounting to Rp345,789,673, indicating that the production cost calculated using the theoretical direct costing method is lower than that used by the company.
Penerapan metode cost plus pricing dengan pendekatan full costing dalam menentukan harga jual pada Gloria Cake and Cookies Mongula, Jermia; Pusung, Rudy J.; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.266

Abstract

In today's fiercely competitive business world, companies must innovate to stay ahead. The cost-plus pricing method is the simplest way to set a selling price by adding a mark-up or a percentage of expected profit.This study determines the application of the cost-plus pricing method with a full costing approach to determine the selling price of Gloria Cake and Cookies.The study uses qualitative descriptive research. The results show that the cost of production is smaller when using the cost plus pricing method. This is because it does not include detailed factory overhead costs, such as equipment and building depreciation. The full costing method includes all production costs. The results of the calculation of the selling price determination with the expected profit percentage of Gloria Cake and Cookies using the cost plus pricing method with a full costing approach of 12.47% for brudel cake products and 14.05% for marmer cake products resulted in more optimal profits, because all elements of costs incurred have been charged to the selling price of the product.
Co-Authors Aditya, I Made Rio Ahmad Arif Prabowo, Ahmad Arif Akuba, Rizky Alvianto Angelia Novrina Meilani Tinungki Assa, Kartini Merdekawati Bangun, Aron Karolina Dahlia Dico David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang Ellis Fanny Manginsihi, Ellis Fanny Evan, Ariel Fardiana, Fadillah Mutiara Nahza Figih Fez Sugeha, Figih Fez Gebrilia Virgia Languju Gerung, Ireyne R. Gerungan, Dei Gustiani Grace B. Nangoi Harijanto Sabijono Haryanto, Agnes Ch. Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Irene Sutri Yanis, Irene Sutri Ismail, Yulinar Mulyani Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalalo , Meily Y. B. Kamba, Mochammad Eko S. Kapoh, Brayen Kojo, Melki Josenli Kumaat, Victoria Kurniawan Indra Guna Winarno, Kurniawan Indra Guna Lalenoh, Marsellino Alexander Langkun, Pretty A. Latjandu, Lady Diana Lempas, Bryan S Lintje Kalangi Lintong , Diana N. Lintong, Diana Lintong, Diana Nova Lomboan, Treysia Yuliani Luntungan, Haryo P. Mahino, Yosceline Makakombo, Olivia Natalia Makalikis, Deisy Christin Malahika, Jehan M. Mandey, Maurenthia J. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Margaretha, Githa . Mekutika, Maria Carolina Mentu, Dewi Kristanti Monding, Romario O.H. Mongula, Jermia Oroh, Sherenity Debora Christy Palimbong, Desi Diyanti Pangau, Clearry Julistya Panggalo, Tanti Srifani Paulus, Yavet Pessak, Gabriel V. Raap, Gabriel Michele Margaretha Rasu, Omega Indria Rawis, Sanchia Darlene Rohadi, Erika Ambarwati Rundengan, Fanda D. P. Sherly Pinatik Siahaan, Ryan Sifrid S. Pangemanan Simangunsong, Endang Sepriani Sintia Fitria Lumowa Sondakh, Thessa F.Y Stanly W. Alexander Syermi S.E. Mintalangi Taliwongso, Ega E. E. Tambunan, Haposan B. Tenau, Korina Treesje Runtu Tulangow, Erill Armando Turangan, Julia Christina Uno, Erika N. Uno, Olyvia Olyvia Valentine Gabriel Wehantouw Ventje Ilat Veronika Debora Koapaha Watung, Mercy Natalia Winston Pontoh Wulan Christiana Mandagi