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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Juara: Jurnal Riset Akuntansi AGRIEKONOMIKA Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Penelitian Teori & Terapan Akuntansi (PETA) International Journal of Social Science and Business Jurnal Ilmiah Edunomika (JIE) BASKARA: Journal of Business and Entrepreneurship Jurnal Penelitian Manajemen Terapan (Penataran) Daengku: Journal of Humanities and Social Sciences Innovation Journal of International Conference Proceedings Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Sharia Economics, Banking and Accounting Jurnal Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Indonesia
Habi Bullah
Department Of Accounting, Faculty Of Economics And Business, Universitas Trunojoyo Madura, Jl. Raya Telang, Kabupaten Bangkalan, 69162, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Frida Fanani Rohma; Habi Bullah; Khy'sh Nusri Leapatra Chamalinda; Auliya Zulfatillah
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Adopsi Blockchain pada Praktik Akuntansi di Indonesia: Systematic Literature Review Habi Bullah; Rian Abrori
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This article aims to analyze the potential of blockchain adoption for accounting in Indonesia. This study uses the SLR model or Systematic Literature Review. The result find blockchain adoption in accounting practices is a crucial strategy to enhance the quality, transparency, and efficiency of accounting systems. This technology holds significant potential for application across various sectors, including transaction recording, auditing, financial reporting, taxation, Islamic finance, and accounting education. However, the successful adoption of blockchain largely depends on the availability of adequate regulatory frameworks, technical standardization, professional training for accountant, and the integration of blockchain-related content into accounting curriculum.
Co-Authors Adi Darmawan Ervanto Anita Carolina Auliya Zulfatillah Bambang Haryadi Carolina, Anita Chamalinda , Khy’sh Nusri Leapatra Dwi Amelia, Ananda Frida Fanani Rohma Hairatul Norjannah, Febby Hanif Yusuf Seputro Haryadi, Bambang Indah Dwi Kusrini Khy’sh Nusri Leapatra Chamalinda Kompyurini, Nurul Kurnia Nanda Prameswari Maulidah Fitria Nia, Anggun Vika Taman Nurul Kompyurini, Nurul Rian Abrori Robiatul Auliyah Waroh, Vety Muna Yuni Rimawati