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Suji Abdullah Saleh
Jurusan Akuntansi

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Analisis Perhitungan Harga Pokok Produksi Menggunakan Activity-Based Costing System Dalam Menentukan Harga Jual Ayu Uswatun Hasanah; Suji Abdullah Saleh
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.324 KB) | DOI: 10.35313/ialj.v2i1.3262

Abstract

The company is expected to be able to face business competition among the company's competitors by achieving profit targets by the company. The purpose of this study is to compare the calculation of the cost of production using the traditional costing method and the ABC system in increasing the accuracy for determining the selling price. This type of research is descriptive quantitative. The types of data used are subject and documentary data. This research requires primary data sources. Data collection techniques using interviews, observation, and documentation. The data analysis technique uses the ABC System to calculate the cost of goods manufactured and the selling price formula. The results of this study, there is a cost distortion in traditional costing. The traditional costing factory overhead is allocated using one cost driver, while the ABC System is assigned several cost drivers. With the ABC System, cost components can be allocated to products appropriately based on their use.
EVALUASI PENGENDALIAN INTERNAL SISTEM PENJUALAN TUNAI MENGGUNAKAN METODE CONTROL MATRIX Siti Eryana Sugiharto Putri; SUJI ABDULLAH SALEH
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.882 KB) | DOI: 10.35313/ialj.v2i2.3364

Abstract

Cash sales are one of the important activities in a company to ensure the continuity of the company's business. For this reason, an internal control system is needed that can make cash sales activities more effective and efficient. The purpose of this study is to determine the implementation and evaluation of the cash sales internal control system at the Sana Farma 2 Pharmacy. The method used is a qualitative method. The technique used in data collection is interviews, observation, and documentation which is strengthened by a questionnaire. The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The results of the research show that the implementation of the cash sales internal control system at the Sana Farma 2 Pharmacy has fulfilled several internal control objectives, although it is not optimal because there are still several elements that have not been implemented. We recommend that Apotek Sana Farma 2 correct the shortcomings of the internal control system for more effective inventory management. Keywords: Internal control system, cash sales, control matrix, COSO.
Co-Authors Ayu Uswatun Hasanah Siti Eryana Sugiharto Putri