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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
David P. E. Saerang
University of Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing dan variabel costing untuk menentukan harga jual pada UMKM Kripik Pisang Chelsilo Wati, Ricky Katuuk; Saerang, David P. E.; Gerungai, Natalia Y. Telly
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.379

Abstract

The increasingly complex and competitive business environment requires micro, small, and medium enterprises (MSMEs) to manage accurate cost information in determining production costs and selling prices. This study aims to analyze the calculation of cost of goods manufactured using full costing and variable costing methods to determine the selling price of Chelsilo Banana Chips MSME. This research employed a quantitative descriptive approach by collecting data directly from the enterprise’s financial records and production activities. The results show that the enterprise’s existing calculation produced a cost of IDR 65,376 per kilogram with a selling price of IDR 80,000 per kilogram. Using the full costing method resulted in IDR 74,820 per kilogram, while the variable costing method resulted in IDR 68,485 per kilogram. Determining the selling price using the mark-up method produced a selling price of IDR 89,784 per kilogram (20% mark-up) under full costing and IDR 82,866 per kilogram (21% mark-up) under variable costing. These findings highlight the importance of accurate cost allocation methods to improve pricing decisions and profitability for MSMEs.
The influence of audit findings and opinions on expenditure performance with the size of regional government as a moderating variable in the Regency/City Governments in North Sulawesi Province for the Fiscal Year 2017-2021 Ramadhani, Sri Kurnia; Saerang, David P. E.; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.162

Abstract

The annual expenditure of the district/city government of North Sulawesi Province tends to increase. These expenditures are accounted for and reported in the LKPD which is checked by the BPK. The audit report contains audit findings and opinions on the fairness of the LKPD. The aim of this study is to determine the influence of audit findings, audit opinions and the size of government on spending performance in district/city governments in North Sulawesi Province for the 2017-2021 fiscal year. Apart from that, the size of the government by looking at the assets owned by the Regional Government is a moderating variable in the research. The testing employs moderation analysis with multiple linear regression and absolute difference value tests. The test results show that audit findings, opinions and the size of government significantly influence expenditure performance. However, the size of the local government does not moderate the relationship between audit findings and audit opinions towards expenditure performance. This suggests that the magnitude of a local government does not strengthen or weaken the impact of audit findings and audit opinions on expenditure performance.
Analysis of Good Corporate Governance Principles as an Effort to Prevent Financial Fraud at the Postgraduate Program of Sam Ratulangi University Pinaria, Sebastian Yefta; Saerang, David P. E.; Mintalangi, Syermi S.E.
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11405

Abstract

Good Corporate Governance (GCG) is a set of principles aimed at enhancing transparency, accountability, and fairness in organizational management, particularly in financial contexts. Financial fraud is unethical and illegal conduct by individuals or groups to gain personal benefits at the expense of others. This study aims to analyze the application of GCG principles as an effort to prevent financial fraud in the postgraduate program at Sam Ratulangi University. The research method used is descriptive qualitative with an interview approach. Data were collected through interviews, observations, and document studies. The results show that the implementation of GCG principles at the Sam Ratulangi University postgraduate program has been quite good, but there are still some obstacles that need to be overcome to improve its effectiveness. The implementation of GCG principles has been able to increase transparency and accountability in financial management, as well as help in preventing financial fraud. This study provides recommendations to strengthen internal supervision and continuous training for stakeholders to improve understanding and application of GCG principles.
Co-Authors Alhabsyi, Muhamad N Anastasia Cherry Sulu, Anastasia Cherry Arie, Fitty V. Azis, Junianty B Abd Bala, Gladys Mita Marthina Benawan, Erick Try Putra Boyoh, Jonathan Karlo Darius, Anjelika J. C. Daud, Indah Deftrianto, Leonardus I Made Dhullo Afandi Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Ferdinant Nuru Firginia Christien Lomban, Firginia Christien Fitty Valdi Arie, Fitty Valdi Gerungai, Gabriela G. V. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Grace B. Nangoi Gunawan, Emilia M. Heince R. N. Wokas Hendrik Gamaliel Hutadjulu, Rebecca R. P Immanuel Pasaribu Inggriani Elim James D. D. Massie, James D. D. Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Josep Palulungan Kaunang, Miranda . Korua, Bryan Yoshua Kumontoy, Nadiya P. Kutika, Reika Fichristika Langi, Brenda Langi, Lisa Tivani Langkedeng, Don Juan Jacobs Liando, Shella Lidya A. Maramis, Lidya A. Linda Lambey, Linda Lukas, Tania Christin Maabuat, Justisia Sulastri Majampoh, Ester Lita Juniani Makadao, Indri Malango, Dea Ananda Mamengko, Rosita Julianda Mandey, Maurenthia J. Manginsela, Raynaldi Manosoh, Hendrik Ch. Manuputty, William J. Maradesa, Djeini Maria Tielung Massie, Novela Irene Karly Maweru, Aurellia M. G. Meigi Fransiska Willem Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Menajang, Tirsa Alicia Merinda H. Ch. Pandowo Mitzy, Mitzy Mongilala, Dave Moonik, Hanri Hendi Novi S. Budiarso, Novi S. Novi Swandari Budiarso Pala’langan, Eunike Intan Pamasi, Mira Sakke PANGERAPAN , Sonny Patulak, Angelina R. Pesik, Jessica A. P. Pinaria, Sebastian Yefta Polii, Imanuel R. A. Pricillia Makinggung Pungus, Jeaneta Sarah Pusung , Rudi J. Putra, Adjie M. Syah Putri, Trianita Ramadhani, Sri Kurnia Rantung, Allbrian J. W. Rawis, Gracela Ray Risiano Imanuel Laotongan, Ray Risiano Imanuel Rembet, Injilly Sefanya Karyn Robert Lambey Rombebunga, Frenly Rudy J. Pusung Rudy Pusung Rukundin, Mega Sabijono, Harijanto . Sadjiman, Vidya Putri Saerang, Regina T. Sahea, Gabriela R. Salim, George Bryan Savsavubun, Regina V. Senduk, Claudia Yunike Senduk, Monica Sendy J. Mewengkang, Sendy J. Sherly Pinatik Siahu, Laurensia Pelesia Sonny Pangerapan, Sonny Stanley W. Alexander, Stanley W. Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Syermi S.E. Mintalangi Takalamingan, Hibatullah Fauzan Tasik, Hizkia H.D Tendean, Anggreini Brenda Tewu, Vanessa Violisari Therok, Francisca A. Thomas, Mario Y. Tjodi, Andi Maujung Treesje Runtu Tulangow, Margaritha J. Tumbuan, Willem J. F. A Tumilaar, Priskila O. Tunari, Yudha J. Turang, Reynaldo Valentino Victorina Z. Tirayoh Walean, Enjelia E. Waney, Cindy Kareima Wangke, Shinta J. C. Warongan , Jessy D. L. Wati, Ricky Katuuk Wijaya, Melinda Miranda Winston Pontoh Wongkar, Esther V. Wongkar, Valenia F.