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Journal : Journal of Humanity

THE APPLICATION OF ACTIVITY BASED COSTING ARE: ELIMINATION IN THE CALCULATION OF COST OF PRODUCTION PT SEMEN TONASA (PERSERO), PANGKEP REGENCY Menne, Firman
Journal of Humanity Vol 1, No 1 (2013)
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v1i1.6

Abstract

Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC) and Portland cement (PPC) Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity.
THE IMPLEMENTATION OF PSAK 102 FOR MURABAHAH FINANCING; CASE STUDY IN SULSELBAR SYARIAH BANK MAKASSAR Menne, Firman
Journal of Humanity Vol 4, No 1 (2016): February 2016
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v4i1.52

Abstract

This study aims to know the implementation of Murabahahh financing inSulselbar Syariah Bank Makassar and the conformity of its implementation to PSAKNo. 102. This study used descriptive comporative method to describe and indicatethe condition deeply the implementation of Murabahahh financing in PT BankSulselbar Syariah Makassar. The result of this research indicated that theimplementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassarhas been suitable with PSAK 102 which sale and purchase agreement with the sellingprice of goods at cost plus an agreed profit which the seller must disclose theacquisition cost of the item to the buyer
Co-Authors A. Ashari Jalil Abduh, Thamrin Abduh, Thamrin Abdul Karim Abidin, Hadi Yusran Zaenal Adamsah, Bahtiar Adil Setiawan Ahmad Muchlis Algifahri, La Ode Muhamad Ferdiansyah Ali Wardana, Mohamad Ambari, May Elza Amran Amran Anggi Febrianti Antong Antong Anwar, Dwi Indah Novtanty Aras, Andi Dhiya Salsabila Arfa, Muhammad Akbar Ashary, Ulfirah Mutmainnah Asmena Nasriati Aziz, Muhammad Agung Baehaqi Baharuddin, Sitti Mujahida Bau, Andi Soraya Tenri Cahyono Cahyono Chahyono, Chahyono Eka Andini Erni Indrawati Eviyin, Kang Fajar, Auliyah Fatimatuz Zahra, Fatimatuz Firman, Firman H. Geby, Geby Hadianto, Hadianto Hasanuddin Remmang, Hasanuddin Herlinda Herlinda, Herlinda Herman Herman Herminawati Abubakar, Herminawati Hidayat, Sri Humahera Yanti Husain, Fita Paramitha Inomjon, Qudratov Ismail, Shafinar J, Jusriadi Juliana Juliana Jumarding, Ahmad Kadir, Muhammad Subhan Kurniadi, Ichsan La Ode Hasiara Laming, Ripa Fajarina Lanita Winata, Lanita Malik Malik, Malik Miah Said Muhammad Agung Aziz Muhammad Idris Muhammad Idrus Muhammad Yusuf Muhammad Yusuf Saleh Ningsih, Fahriya Nur Fadhila Amri Nur Indah Astuti Pajar nur, Indrayani Nur, Muhammad Ichsan M. Nur, Rafli Nurhidayanti S. Nurhilalia, Nurhilalia Omasrianto, Omasrianto Osman Lewangka, Osman Paliling, Jilhiyani Pirilya Pappa, Lira Paramban, Ikawati Nensi Pasari, Theresia Ingrit Pratiwi, Dian Irda Prihantoro, Rian Primanthoro, Ramdhan Priogandi, Andi Mansahid Purnawarman, Andi Purwasetiawatik, Titin F. Putri, Indriani Alni Ramli Ramli Rante, Dewi Rosnaini, Andi Ruslan, Muhlis Sabriadi, Sabriadi Sabrin Sabrin, Sabrin Sadam H.I Hasan Said, Miah Saleh, Muh. Yusuf Santoso, Dewi Anggraeni Saputra, Yuniarto Marsal Sating, Waspada Sembiring, Rinawati Setiawan, Adil Setiawan, Lukman Sibali, Alwi Solly Aryza Sopyan Sopyan Sri Anggriany Djalil Suriani, Seri Syamsuddin, Indah Syarifuddin Syarifuddin Tantri, Nyi Ayu Thalib, Tarmizi Thanwain, Thanwain Tohir Mabruri Tri Frida Suryati Tri Mahyuni, Enni Utami, Suci Apriliani Utan, Benediktus Ariadi Lolo Wabula, Sri Wulan wahyuni wahyuni Wahyuni, Izmi Widya Waspada Santing Windasari Windasari, Windasari Yuni Kartika, Yuni Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Yusuf, Yulia Yunita Zulkifli Makkawaru