Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Konseling Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Alean Kistiani Hegy Suryana
Universitas Boyolali
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENERAPAN ACTIVITY BASED COSTING PADA TARIF JASA RAWAT INAP DI RSUI BANYU BENING BOYOLALI TAHUN 2020 Teguh Priyono; Alean Kistiani Hegy Suryana; Andria Referli
EKOBIS Vol 9 No 2 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i2.640

Abstract

The background of this research is that hospitals related to cost of goods are still struggling with the traditional cost system, the cost of the resulting product provides distorted production cost information, both under and over costing, thus affecting the determination of hospitalization rates. As an anticipation, it can be implemented to calculate the cost of products or services using Activity Based Costing (ABC). Research method: This research is a type of comparative research. The subjects in this study were RSUI Banyu Bening Boyolali, as for the object of research, namely the determination of inpatient room rates at the Banyu Bening Boyolali Hospital and the determination of inpatient room rates based on the ABC method. The data were obtained through interviews and based on the financial statements of the hospital. The data analysis technique is descriptive analysis technique through a comparative approach. The results of the study reflect that the calculation using the ABC method found 6 treatment classes experienced over cost and 1 treatment class experienced under cost. The underlying factor is the imposition of overhead costs on each product. In the traditional cost accounting method, the overhead costs for each product are concentrated in one of the cost drivers. This has an impact on the distortion of overhead costs. While the Activity Based Costing (ABC) method, overhead costs are charged to each cost driver. In the end, the Activity Based Costing (ABC) method is able to allocate the cost of activities in each treatment room accurately according to the consumption of each activity.
Pemberdayaan Karang Taruna Dalam Upaya Menjaga Eksistensi Budaya Tungguk Tembakau di Desa Senden Selo Pada Masa Pandemi Covid-19 Alean Kistiani Hegy Suryana; Nuning Lisdiana; Donna Setiawati
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.9526

Abstract

Tantangan yang dihadapi saat ini adalah bagaimana tradisi Tungguk Tembakau agar tetap eksis. Nilai-nilai luhur yang ada dalam tradisi ini tetap terjaga dan tidak punah. Kondisi pandemi seperti saat ini belum ada kepastian kapan akan berakhir, sehingga perlu adanya upaya untuk mempertahankan tradisi ini tetap dijalankan. Upaya-upaya tersebut perlu adanya peran dari berbagai pihak, salahsatunya peran karang taruna. Penelitian ini bertujuan untuk mendeskripsikan peran dan mengetahui kendala karang taruna dalam mempertahankan tradisi Tungguk Tembakau. Metode penelitiannya menggunakan deskriptif kualitatif dengan teknik analisis data model interaktif yakni dengan mereduksi data, menyajikan data, dan memverifikasi atau menarik sebuah kesimpulan. Hasil penelitiannya menunjukkan bahwa karang taruna telah berperan aktif dalam setiap perayaan tradisi Tungguk Tembakau dengan mengambil tanggungjawab dalam setiap tugas yang diberikan oleh Pemerintah Desa. Namun perlu adanya pembentukan organisasi Karang Taruna agar program kerjanya terutama terkait pelestarian budaya dapat dimonitor dan dievaluasi.
Co-Authors andria referli Donna Setiawati Nuning Lisdiana Teguh Priyono