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Journal : Indonesian Journal of Economic

Implementation of Calculation of Cost of Goods Production by Full Costing and Variable Costing Methods (Case Study of MSMEs in the Food Sector in Jambi City) Halim, Abdul; Rico Wijaya Z; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7585

Abstract

Struggle and careful planning are the keys to the company's development in facing various problems and market competition. In the production context, determining the cost of production (HPP) is a critical factor that influences company profits. In the paragraph above, methods for determining COGS, such as full costing and variable costing, are discussed to minimize errors in determining product selling prices. The importance of efficiency in calculating production costs is emphasized, especially for micro, small and medium enterprises (MSMEs), which often lack accuracy in determining the selling price of their products. A case study of MSMEs in Jambi City shows that manual recording of costs of goods manufactured needs to be improved to avoid errors and guarantee profits that are in line with expectations. By using the right methods, MSMEs can increase their competitiveness and achieve success in a competitive market
Factors That Influence the Quality of Local Government Financial Reports (Case Study on Jambi City Regional Apparatus Organizations) Arief Isdayanto; Enggar Diah Puspa Arum; Reni Yustien; Fitrini Mansur
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8131

Abstract

This research aims to test or analyze whether Human Resource Competency, Internal Control System, Use of Information Technology, Internal Audit, and Implementation of Government Policy influence the Quality of Jambi City Regional Government Financial Reports. The data used is primary data obtained through administering questionnaires to the Financial Administration Officials of Regional Apparatus Organizations (PPK-OPD) and the Finance Section of the Regional Financial and Asset Management Agency (BPKAD) in the Jambi City Regional Government. The sampling technique used the saturated sample method with a sample size of 48 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS software.lThe research results show thatlHuman Resource Competency, InternallControl Systems, and Implementation ofmGovernment Policies influence thenQuality of RegionalnGovernment FinancialmReports. Meanwhile, themuse of InformationnTechnology and Internal Audit has no effectlon thelQuality oflRegional Government FinanciallReports