Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Inovasi Penelitian Jurnal Cinta Nusantara
Abdulharis Tamalene
Politeknik Negeri Ambon
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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

Found 2 Documents
Search

 1 
PEMBANGUNAN EKONOMI BERWAWASAN GENDER. MASIHKAH BERLAKU DI ERA REVOLUSI INDUSTRI 4.0 (SEBUAH PERSPEKTIF SOSIAL EKONOMI) Abdulharis Tamalene; Sally Paulina Sandanafu; Marcha S.I. Matitaputty
Jurnal Inovasi Penelitian Vol 1 No 9: Februari 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i9.368

Abstract

This research aims to explore the phenomena that occur related to the role and problematic of women in development, especially in Maluku province. This research is a qualitatively descripted study using observation and interview methods supported by secondary data to support of research data. The informants in this study were women who belonged to women's organizations namely IWAPI Maluku province, organizations among ordinary housewives (PKK) and merchant women who had their own businesses (women enterpreuner) in Ambon city. This research proves that gender inequality still exist in development process thus,women can give positive contribution to a local and central governments in order to succeed an economic development programs particularly in gender minded and become a consideration for local and central governments in drafting policies and strategic decision-making related to the role of women in gender-minded development in the era of the 4.0 industrial revolution.
ANALYSIS OF RAW MATERIAL COST VARIANCES AS AN INSTRUMENT FOR MANAGEMENT CONTROL AND A DETERMINANT OF FINANCIAL INFORMATION QUALITY Ardiansyah Ardiansyah; Kalsum Lussy; Barus Umarella; Abdulharis Tamalene
Jurnal Cinta Nusantara Vol. 4 No. 2 (2026): April-Juni, Assessment and Learning Evaluation
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: This study aims to identify deviations between actual food cost and standard food cost within the integration of cost accounting and financial accounting, as well as to evaluate their implications for financial reporting quality. Method: This study employed a mixed-methods approach with an explanatory design. Quantitative descriptive analysis was conducted using revenue reports and records of food and packaging material usage over a 30-month period through cost variance analysis. Qualitative data were collected through interviews with internal company personnel regarding raw material control practices. Findings: The results indicate that actual food costs consistently exceeded standard costs, reflecting inefficiencies in raw material management. Cost variances contributed to higher cost of goods sold and lower earnings information quality. Qualitative findings reveal that the main causes of variance include suboptimal supplier selection, fluctuations in raw material quality, inappropriate storage methods, and weak inventory control. Conclusion: The study confirms that effective raw material control is essential for improving operational efficiency and the reliability of financial information. Novelty/Originality: This study highlights that cost variance functions not only as a cost control instrument in cost accounting but also as a determinant of information quality in financial accounting.
Co-Authors ARDIANSYAH BARUS UMARELLA Kalsum Lussy Marcha S.I. Matitaputty Sandanafu, Sally Paulina