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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Riset Akuntansi
Fifitri Ali
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Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERHITUNGAN HARGA POKOK PRODUKSI KERUPUK DENGAN MENGGUNAKAN METODE FULL COSTING (Studi Kasus Pada UKM Kerupuk Cita Rasa Sidomulyo Barat – Pekanbaru) Fifitri Ali; Annisha Harianti
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1198

Abstract

This research was conducted to determine the calculation the cost of goods manufactured using the full costing method and to find out the difference in the calculation of the cost of goods manufactured based on UKM Kerupuk Cita Rasa. After calculating the cost of goods manufactured using the full costing method, there is a difference with the calculations made by the UKM. The difference in the calculation of the cost of goods manufactured based on the UKM using the full costing method per product unit is Rp 9.90 for Palembang crackers and Rp 3.42 for rice crackers. Meanwhile, the overall difference between the calculation based on UKM and the calculation using the full costing method is Rp 13.32 per product unit. This is because the imposition of more detailed overhead costs for each product. The calculation of the cost of goods manufactured according to the company does not separate the cost of goods manufactured per product, while the calculation of the cost of goods manufactured using the full costing method separates the cost of goods manufactured for each product. Keywords : Cost of Goods Manufactured, Full Costing, Overhead Cost
AUDIT QUALITY: TREND REVIEW AND RESEARCH GAP BY USING CONTENT MINING TECHNIQUE Fifitri Ali
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.827 KB) | DOI: 10.34204/jiafe.v5i1.1550

Abstract

This study conducted a content mining technique to analyze the articles based on bibliographic coupling (BC) to determine the salient research subjects. These audit quality research subjects were verified with those proxies by the International Auditing and Assurance Standard Boards (IAASB) framework with a total 520 articles from 1993 to 2018 were analyzed. The result found 14 topics based on bibliographic coupling analyze. In terms of most contributing countries, USA become the most influential countries in audit quality research. Moreover, this study also identified the highly cited references and most productive authors during 1993 to 2018. The results showed that auditor characteristic (AC) was the most attractive topics in audit quality research during 25 years. The results of this study will help researchers look into their own field specialties, understand the developing trends in audit quality research, indicate researchers who have had influence in audit quality research, and determine future research subjects.
PENINGKATAN KOMPETENSI CLOUD ACCOUNTING SISWA SMKN 1 DUMAI MELALUI PELATIHAN ZAHIR ACCOUNTING VERSI ONLINE Heri Ribut Yuliantoro; Hamdani Arifulsyah; Tobi Arfan; Fifitri Ali; Meliza Putriyanti Zifi
Jurnal Pengabdian Masyarakat Multidisiplin Vol 6 No 3 (2023): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v6i3.2994

Abstract

Knowledge of the operation of the Online version of Zahir Accounting as one of the Cloud Accounting applications is very important, especially for Vocational High School (SMK) students. As graduates who are ready to work, expertise in operating the Online version of Zahir Accounting must be possessed by SMK graduates because currently many companies are using the application. This community service activity is carried out in the form of offline training on Zahir Accounting for students of the Accounting and Institutional Finance Department at SMKN 1 Dumai. Currently, students of SMKN 1 Dumai have never received training on the operation of the Online version of Zahir Accounting. Basically, this training activity aims to provide knowledge and skills to SMKN 1 Dumai students about the use of the Online version of Zahir Accounting Software so that it can be a way to increase student competence, especially in terms of Cloud Accounting technology. This training was attended by 20 students of SMKN 1 Dumai majoring in Accounting and Institutional Finance. The results of the review of this training show that in general the participants' satisfaction related to the implementation of the training is very good, and in general the participants understand the training material well. It is hoped that the Online version of Zahir Accounting will become one of the students' teaching materials related to accounting and financial management with cloud accounting technology.
Analysis of Goods Production Control Using The EOQ and ROP Method In Malaya Mart Bangkinang Fifitri Ali; Ulvah Maysaroh
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.659

Abstract

This study aims to compare the application of the EOQ method with the method used by the company in controlling the supply of merchandise inventory at Malaya Mart Bangkinang. This study analyzes the application of using the EOQ and ROP methods in 2020. From the research that has been done, it is known that the company's order frequency and total inventory costs have a large value and the company's policy does not have calculations for securing inventory and reorder points. Compared to using the EOQ and ROP methods, the frequency and total inventory costs have a small value and the EOQ and ROP methods calculate safety stock for merchandise inventory stock and re-inventory for merchandise inventory control.
Riau Youth Leader Club: Empowering the Youth of Riau to Implement Community Empowerment Programs: Riau Youth Leader Club: Pemberdayaan Generasi Muda Riau dalam Mengimplementasikan Program Pemberdayaan Masyarakat Putri Madona; M. Ihsan Zul; Hamid Azwar; Made Rahmawaty; Satria Perdana A; Tobi Arfan; Memen Akbar; Yuliska; Fifitri Ali; M. Suhairi
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i3.19732

Abstract

The data from Badan Pusat Statistik Provinsi Riau in 2020 indicates that Riau Province is poised to benefit from a demographic bonus, with its population predominantly composed of the younger, productive generation. The abundance of young individuals is anticipated to serve as a driving force in enhancing the quality of life for the surrounding communities. The Riau Youth Leader Club (RiyoLC) is an empowerment program aimed at organizing and implementing community empowerment initiatives within Riau. RiyoLC is envisioned as a platform for Riau's youth to exchange ideas, information, and best practices, empowering them to address local challenges and contribute to the advancement of Riau Province. PT Pertamina Hulu Rokan (PT. PHR) has collaborated with Politeknik Caltex Riau to conduct various capacity-building activities, program development support, and implementation assistance for 34 participants from different regencies and cities within PT. PHR WK Rokan's operational area. The program covered topics such as leadership, problem-solving, critical thinking, project management, communication techniques, and presentation skills. As a result, seven community program proposals have been generated, with three of them receiving implementation support from PT PHR
Co-Authors Annisha Harianti Hamdani Arifulsyah Hamid Azwar Heri Ribut Yuliantoro, Heri Ribut M. Ihsan Zul M. Suhairi Made Rahmawaty, Made Meliza Putriyanti Zifi memen akbar Putri Madona Satria Perdana A Tobi Arfan Ulvah Maysaroh Yuliska