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SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA Rimawati, Yuni; Bullah, Habi; Kompyurini, Nurul
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4564

Abstract

Research Purposes. This article aims to provide ideas on how to implement a profit-sharing payroll system based on Pancasila philosophy.Research Methods. Based on the assumptions we built, the profit-sharing payroll system based on Pancasila, not only increases productivity and profitability, but also employee loyalty.Research Results and Findings. With a profit-sharing payroll system based on the Pancasila philosophy, the relationship between workers and employers is based on good values, such as being honest, fair, helping each other. These values of kindness make working relationships not solely for personal gain but also considering the interests of others as a form of carrying out the commands of God Almighty.
PERANAN AKUNTANSI PERTANGGUNGJAWABAN BIAYA PADA BADAN PERENCANAAN, PEMBANGUNAN, RISET DAN DAERAH Waroh, Vety Muna; Bullah, Habi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.14852

Abstract

The Planning, Development, Research and Regional Agency (Bapperida) was formed based on the needs, development and progress of the government sector and specifically assists regional governments in implementing development in the government sector. Responsibility accounting is an accounting system that assigns responsibility to a responsibility center which will ultimately be measured to determine the performance of the center concerned. The research used in this article is descriptive with a qualitative approach. Based on the results obtained from Bapperida Pamekasan's calculations and the results of the author's interview, it can be explained that in 2021 the percentage was 87.01%, in 2022 the level of effectiveness experienced a quite drastic increase, namely 8.09% to 95.10%. In 2023 the level of effectiveness will decrease by 2.1% to 97.20%, this exceeds the percentage value of the level of effectiveness in 2021. So the trend in the role of cost responsibility accounting in the Planning, Development, Research and Regional Agency of Pamekasan Regency can be said to be in the criteria effective so the results of this study are considered positive. Keywords: Responsibility accounting, Bappeda