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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi Multiparadigma ABDI EQUATOR
Handi Brata
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Undergraduate Management Accounting Research in University of Tanjungpura: Past, Present and Future Brata, Handi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 1 (2012): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.084 KB) | DOI: 10.26418/jebik.v3i1.9889

Abstract

This paper provides a review of 168 undergraduate theses submitted between the year 2002 and 2011 in management accounting topics. During this time, there is a changing interest of students in accounting research, especially in topic selection. To review the development of management accounting research in undergraduate level, this paper is structured according to the topics, theories and research methods used. The purposes of this review are to determine the main interest and map the past and current achievement of such research area in University of Tanjungpura. Based on the current trend and international hot debatable topics, the last section of this paper also gives a recommendation about the possible interesting topics for future research.
Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas Gowardy, Gowardy; Brata, Handi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 3 (2015): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.534 KB) | DOI: 10.26418/jebik.v4i3.19091

Abstract

This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method. Furthermore, this research also attempts to compare the allocation results of the existing costing systems in PT. Sumber Djantin Sambas with those created through Activity-Based Costing systems. To accomplish these objectives, this study applies case study method. The main sources of data come from interview transcript and cost and financial documents. This study results show that the cost of goods manufactured for product SIR 20 and compound rubber are overcosted. Betweeen these two products, SIR 20 is more overcosted. The total overcosting of these two products reaches Rp 2.749.997.488,57. Using Activity Based Costing, company can allocate the costs more accurately and reduce the distortion effect of costs which is caused by traditional overhead allocation method.
IMPLEMENTASI APLIKASI PENGELOLAAN KEUANGAN DAN MANAJEMEN USAHA BERBASIS DIGITAL UNTUK OPTIMALISASI PENGELOLAN KEUANGAN UMKM DI KOTA SINGKAWANG Astarani, Juanda; Hendri, Muhammad Irfani; Yanto, Yanto; Muhsin, Muhsin; Brata, Handi
ABDI EQUATOR Vol 3, No 2 (2023): SEPTEMBER 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i2.71712

Abstract

Kegiatan pengabdian Masyarakat yang dilakukan di Kota Singkawang bertujuan untuk mengoptimalkan pengelolaan usaha UMKM di Kota singkawang dengan benggunaan aplikasi digital. Saat ini dunia usaha dituntut untuk bergerak lebih cepat, dan pergerakan yang cepat gtersebut harus didukung oleh system informasi berbasis teknologi yang mampu memberikan masukan informasi yang sangat bermanfaat dalam pengambilan keputusan. Kota Singkawang kami pilih karena Kota Singkawang adalah daerah di provinsi Kalimantan Barat yang kami nilai memiliki tingkat pertumbuhan ekonomi yang baik. Pertumbuhan   ekonomi yang dicapai ini tentu saja tidak lepas dari peranan UMKM terutama dalam menopang Masyarakat kelas menengah ke bawah untuk mampu bertahan. Untuk itu perhatian yang lebih intensif mutlak diperlukan guna membantu UMKM untuk tumbuh dan berkembang secara berkelanjutan.
MALLEABLE MENTAL ACCOUNTING DAN MAKNA KEBAHAGIAAN SELAMA PANDEMI COVID-19 Brata, Handi; Hartiningsih, Dinda Maulidya; Dosinta, Nina Febriana
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.02

Abstract

Abstrak - Malleable Mental Accounting dan Makna Kebahagiaan Selama Pandemi Covid-19Tujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana makna kebahagiaan dan strategi coping yang dipilih seseorang bisa mengurangi efektivitas kerja mental accounting dalam pengelolaan keuangan pribadi.Metode - Penelitian ini menerapkan metode studi kasus exploratory. Beberapa mahasiswa menjadi informan melalui wawancara secara daring.Temuan Utama - Makna kebahagiaan tergantung pada konsepsi mental seseorang. Konsepsi ini menjadi framing effect yang baik untuk menjustifikasi pembelian pribadi. Keberadaan akun mental yang ambigu dari aktivitas self-love melemahkan fungsi mental accounting dalam mengendalikan pengeluaran tambahan sehingga memicu overspending dan defisit anggaran mental.Implikasi Teori dan Kebijakan – Penelitian ini memperluas literatur akuntansi dari konteks kesejahteraan mental dan pandemi. Penelitian ini juga menampilkan evaluasi kebijakan coping dan implikasinya pada keuangan pribadi.Kebaruan Penelitian – Isu pandemi menjadi konsepsi mental yang kuat untuk terjadinya mallealble mental accounting tetapi self-control dapat ditingkatkan kembali jika putusan pembelian dievaluasi dengan dua prinsip emotional value yang diberikan dalam penelitian ini. Abstract - Malleable Mental Accounting and Meaning of Happiness During Covid-19 PandemicMain Purpose – This study aims to understand how the meaning of happiness and the chosen coping strategy impair the mental accounting effectiveness in managing personal finance.Method – This study applied an exploratory case study method. Some students became informants through online interviews. Main Findings – The meaning of happiness depends on the personal mental conception. This concept is a good framing effect for purchase justification. An ambiguous mental account, related to self-love activities, hampers the mental accounting to control extra expenditures which triggers overspending and a mental budget deficit.Theory and Practical Implications – This study extends accounting literature in the contexts of pandemics and mental well-being. This study evaluates the coping policy and shows its implications on personal finance.Novelty – Pandemic issues are strong mental conceptions to allow malleable mental accounting, but one’s self-control can be re-activated if the buying decision is evaluated using two principles of emotional value given in this study.
Co-Authors Gowardy, Gowardy Hartiningsih, Dinda Maulidya Juanda Astarani M. Irfani Hendri Muhsin Muhsin Nina Febriana Dosinta YANTO YANTO