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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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Penerapan Activity Based Costing Sebagai Alat Bantu Pengendalian Biaya dan Efisiensi Layanan pada PT Yofanka Bersama Utama Pangau, Clearry Julistya; Saerang, David Paul Elia; Pusung, Rudy J.
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.268

Abstract

Accurate cost control is an important element for service companies, including PT. Yofanka Bersama Utama (YBU), which operates in the field of WiFi installation. In facing increasingly tight industrial competition, companies need methods that are able to provide transparent and accurate cost information to ensure operational efficiency and support strategic decision making. This research aims to determine the application of the Activity Based Costing (ABC) method which can be used as an effective cost control tool in various operational activities at PT. Yofanka Bersama Utama. The object of this research is PT. Yofanka Bersama Utama, with a focus on operational activities that support company cost control. The method used in this research is descriptive qualitative with data collection techniques in the form of in-depth interviews with parties who are directly related to company operations. The research results show that the ABC method helps PT. Yofanka Bersama Utama in controlling operational costs and increasing service efficiency more effectively and transparently. This can be seen from controlling costs in various activities such as material preparation, WiFi installation, device maintenance, and providing other supporting resources. With the ABC method, companies can identify in detail the allocation of costs for each operational activity, reduce waste and increase cost accuracy.
Alokasi biaya bersama dalam menentukan harga pokok produksi Joint Product pada Victoria Bakery Mekutika, Maria Carolina; Pusung, Rudy J.; Rundengan, Fanda D. P.
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.326

Abstract

Victoria Bakery is a small-scale home industry that produces a variety of breads and cakes, catering to both online and offline markets. Accurate allocation of joint costs is essential in determining the Cost of Goods Sold (COGS), as it reflects the actual costs incurred during the transformation of raw materials into finished goods. Joint costs refer to production expenses shared across multiple products that are generated simultaneously in a single process. This study aims to analyse the allocation of joint costs in determining the COGS at Victoria Bakery. A qualitative research method with a case study approach was employed, utilizing primary data obtained through interviews and documentation. The findings reveal that Victoria Bakery sets a selling price of IDR 10,000 per package for original thick loaf bread and IDR 5,000 per package for chocolate bread. The study applies the relative sales value method to allocate joint costs, resulting in a calculated COGS of IDR 4,683 per package for original loaf bread and IDR 2,514 per package for chocolate bread. These results demonstrate a significant margin between the COGS and the selling prices. The discrepancy is attributed to the lack of a systematic cost calculation method, which has led to inaccurate cost allocation and pricing decisions.
Analisis Penerapan Target Costing Dalam Pengendalian Biaya Produksi Untuk Efisiensi Proses Produksi Pada UD. Sumber Rejeki Lomboan, Treysia Yuliani; Pusung, Rudy J.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.387

Abstract

To be able to get maximum profit is the general goal of a company. Cost is one of the factors that affect profit, so the company must understand the financing process properly in order to maximize profit and reduce production costs. The purpose of this study is to determine how the application of target costing as a tool to control production costs and how the application impacts UD. Sumber Rejeki. The research method used is qualitative research that uses descriptive analysis. By using the target costing method, it can have an impact on increasing profits where the profit obtained by the company was previously 50% and increased to 60% after the target costing method was applied, in accordance with the company's expectations.
Analisis harga pokok produksi atas pembiayaan yang bersifat common cost dengan pendekatan variable costing di Kalakopi Manado Bangun, Aron Karolina; Pusung, Rudy J.; Kalalo , Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.88

Abstract

Common costs are the costs obtained from the time the raw materials are processed to the product which can be separated according to the identity of each product. Variable Costing is a method used to calculate the cost of production which only involves variable costs. This research aims to analyze the cost of production for Common Cost financing using a Variable Costing approach in Kalakopi Manado. The type of research used is descriptive qualitative research and research data collection is carried out by means of interviews, observation and documentation. The results of the research show that calculating joint costs using a variable costing approach makes the cost of production of donuts smaller than the selling price set by the company.
Analisis Efektivitas Sistem Informasi Akuntansi terhadap Prosedur Bongkar Muat pada PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Fardiana, Fadillah Mutiara Nahza; Pusung, Rudy J.; Lintong, Diana Nova
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.415

Abstract

Loading and unloading activities at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung play an important role in supporting the smooth flow of logistics and operational efficiency of the company. However, loading and unloading processes that are not fully integrated in real time have the potential to cause delays in information, cost inefficiencies, and obstacles in internal control. This study aims to analyze the effectiveness of the implementation of the Accounting Information System (AIS) on loading and unloading procedures in improving the efficiency and accuracy of the company's operational data management. This study uses a qualitative case study method with data collection techniques through interviews and documentation at the Finance Division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The results show that the company has implemented a system capable of recording, controlling, and reporting loading and unloading activities in an integrated and real-time manner. Based on an analysis using the five components of COSO internal control, the accounting information system implemented is considered to be effective. This system produces accurate information, improves time and cost efficiency, strengthens internal control, and supports the application of the Just In Time (JIT) principle in operational activities.
Penerapan metode full costing dalam menentukan harga pokok produksi pada Pabrik Tahu Langgeng Jaya Rohadi, Erika Ambarwati; Pusung, Rudy J.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.417

Abstract

Accurate determination of the cost of goods manufactured (COGM) is essential for ensuring competitive pricing and sustainable profitability, particularly for micro and small enterprises that commonly rely on informal cost records. However, many small-scale food producers still calculate production costs based on estimates that exclude indirect and fixed cost components, resulting in understated product costs and suboptimal pricing decisions. This study aims to analyze the application of the full costing method in determining COGM at Langgeng Jaya Tofu Factory and to compare it with the conventional approach used by the business. Using a qualitative case study, data were collected through interviews, direct observations, and documentation of cost components. The results reveal that the full costing method provides a more comprehensive and accurate representation of production costs by incorporating auxiliary materials and asset depreciation, which were previously omitted. The total annual production cost amounted to IDR851,718,660 for 28,800 boards of tofu, yielding a COGM of Rp29,573 per board—higher than the company’s prior estimate of IDR26,020. These findings indicate that neglecting fixed and indirect costs leads to cost distortions and unrealistic pricing. This study contributes to the literature by demonstrating the applicability and practical relevance of full costing for small traditional food manufacturers and provides evidence-based recommendations to enhance cost management and pricing accuracy in micro and small enterprises.
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