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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Meily Y. B. Kalalo, Meily Y. B.
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis penetapan tarif kamar menggunakan metode activity based costing pada Merapi Merbabu Hotel Bekasi Matheos, Militia; Alexander, Stanly W.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.144

Abstract

Every hotel has the same goal, namely increasing sales of room services at a high percentage level. One way that management can take to achieve a high percentage level is by setting appropriate room prices. The purpose of this research is to find out the calculations for Merapi Merbabu Hotel Bekasi, whether in the process an appropriate calculation of the basic price of service products has been realized, and has taken into account the actual costs absorbed. The type of research used in this research is descriptive qualitative research. Data collection techniques use interviews, observation and documentation. The research results show that the overall calculation using the activity-based costing method for the basic price per room type is understate or below the basic price calculation carried out by the Merapi Merbabu hotel. Applying Activity Based Costing to determine room rates is more efficient because it can allocate various activity costs to each room type appropriately based on the consumption of each activity.
Penerapan metode full costing dan variable costing dalam perhitungan biaya produksi pada PT. Fortuna Inti Alam Anggaria, Astria; Gerungai, Natalia Y. T.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.240

Abstract

PT. Fortuna Inti Alam is an industrial company in the field of ground coffee. The problem in this study is PT. Fortuna Inti Alam in calculating production costs using the direct costing method. The purpose of this study is to determine the comparison of the full costing method, variable costing and direct costing methods that have been used by the company. The method used in this study is qualitative using primary data. Data collection methods are carried out by observation, interviews, and documentation. The results of the study indicate that the calculation of production costs carried out by PT. Fortuna Inti Alam produces a cost of Rp 2,500,238,866. The calculation of production costs carried out using the full costing method produces a result of Rp 2,720,108,539. The calculation carried out using the variable costing method produces a result of Rp 2,450,388,866. This is because in the calculation of the variable costing method, fixed factory overhead costs are not taken into account.
Analisis penjualan listrik prabayar dan pascabayar dalam meningkatkan laba pada PT PLN (Persero) Unit Pelayanan Pelanggan (UP3) Manado Gosal, Sharon Gloria; Pontoh, Winston; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.287

Abstract

Sales are activities carried out by sellers in selling goods and services with the hope of making a profit from these transactions. This research aims to analyze the sale of prepaid and postpaid electrical energy in increasing profits at PT PLN (Persero) Customer Service Unit (UP3) Manado. The type of research used is descriptive qualitative with quantitative data types. The research results show that sales of prepaid and postpaid electrical energy have not been able to increase profits at PT PLN (Persero) Manado Customer Service Unit (UP3), where net profit experienced a decrease in certain periods of the year due to high operational expenses. As a solution from the sales side, PT PLN (Persero) Manado Customer Service Unit (UP3) should start increasing profits by improving customer service such as providing attractive promos and increasing sales of prepaid electricity. Meanwhile, in terms of operational expenses, PT PLN (Persero) Manado Customer Service Unit (UP3) should focus more on controlling costs and operational efficiency to ensure that profits can grow along with increasing sales.
Penerapan target costing dengan pendekatan activity-based costing pada UD. Monicha Jaya Tiow, Angelica Gabriela; Kalalo, Meily Y. B.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.299

Abstract

Target costing is a method used to encourage various departments involved in product design and production to find more efficient ways to achieve superior product quality. Meanwhile, from a managerial perspective, activity-based costing provides information on all activities related to product manufacturing and their associated costs. With this information, management can focus on activities that offer opportunities for cost savings. This study aims to examine the application of target costing using the activity-based costing approach in the cakalang floss business, UD. Monicha Jaya, and to compare different methods of determining production costs as an alternative for cost control. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the activity-based costing method provides a significantly more efficient calculation of production costs compared to traditional methods.
Peran inspektorat dalam mewujudkan pengelolaan dana desa yang akuntabel di Kabupaten Kepulauan Talaud Manumbalang, Ireynda; Tinangon, Jantje J.; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.318

Abstract

This study aims to determine the role of the Inspectorate in realizing accountable village fund management in the Talaud Islands Regency. The type of research used is qualitative with a descriptive approach. The results of research on the role of the Inspectorate in realizing accountable village fund management are (1) Inspection, carried out according to the provisions. (2) Review, review of planning documents and their implementation by examining the SPJ. (3) Monitoring, checking planning documents, monitoring implementation and final monitoring (4) Evaluation, ensuring transparency by making information boards, billboards related to the realization of the activity budget and the completeness of the accountability report (5) Guidance, carried out by training technical guidance, and consultation regarding the management of village funds, has been in accordance with applicable laws and regulations.
Analisis implementasi kebijakan penjualan kredit dan pengendalian risiko kredit dalam upaya meningkatkan profitabilitas (Studi pada PT Trakindo Utama Manado) Mamahit, Debora Cindy; Karamoy, Herman; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.397

Abstract

This study examines the implementation of credit sales policies and credit risk control and their influence on profitability at PT Trakindo Utama Manado. Maintaining profitability amid credit-based transactions is essential for the company’s financial stability. This research adopted a qualitative method with a case study approach, in which data were collected through in-depth interviews and documentation. The results reveal that the company’s credit sales policy, conducted through leasing partners, however, the segregation between sales and collection functions remains incomplete. The primary risks identified include payment delays and customer defaults, which are mitigated through preventive, detective, and corrective actions based on the 5C credit principles (Character, Capacity, Capital, Collateral, and Condition). The study recommends stricter adherence to credit procedures, clearer separation of duties, and deeper assessment of the Capital and Condition criteria to strengthen cash flow, minimize risk, and sustain profitability. This research contributes to the literature on the nexus between credit policy, risk management, and financial performance within Indonesia’s heavy equipment industry.
Co-Authors Agus T. Poputra Anggaria, Astria Anggi Kartika Kumaat, Anggi Kartika Billy Ch. G. Rattu, Billy Ch. G. Chandra, Vionalisa Dalipang, Marre Ika David P. E. Saerang Djauhar, Nurdiyanti Evaliana Marantika Akay, Evaliana Marantika Gerungai, Natalia Y. T. Gosal, Sharon Gloria Grace B. Nangoi Grace B. Nangoy Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Jantje J. Tinangon Jenny Morasa Johannes, Steffie M. Jullie J Sondakh Karels, Hana Glorya Kodong, Tessa Isabel LASALEWO, Ummi Aiman Lawani, Pamela Lendombela, Tesalonika J. Lengkong, Angelina Elsy Lintje Kalangi Lintong, Felia Lohonauman, Hans Loong, Jessica Lianita Agnelleide Mamahit, Debora Cindy Manopo, Betria S. R. Manumbalang, Ireynda Matheos, Militia Novi Swandari Budiarso Paat, Harry Patrick Rembet, Jillsticia Rizka Amerchia Woruntu, Rizka Amerchia Rotti, Marvini Rini Sembiring, Maya B. Siby, Shelby Estereniy Sifrid S. Pangemanan Soei, Reynaldo Soeiswanto Stanly W. Alexander Syermi S.E. Mintalangi Takalamingan, Hibatullah Fauzan Tiow, Angelica Gabriela Titarsole, Vettriany Treesje Runtu Tuju, Edward Fredrik Tumurang, Dewi Octavia Turambi, Krisno Usman, Yuliasari Ventje Ilat Victorina Z. Tirayoh Wijaya, Melinda Miranda Winston Pontoh