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All Journal Jurnal Reviu Akuntansi dan Keuangan Signifikan : Jurnal Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) MOVE: Journal of Community Service and Engagement International Journal of Management Science and Information Technology (IJMSIT) JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Deden Tarmidi
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Journal : sentralisasi

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Directors' Cost Allocation in Construction Firm Common Method and AI Method A Case Study of PT WZK Buana, Mohamad Torik Langlang; Sriyanto, Agus; Sinambela, Tongam; Tarmidi , Deden; Sapian, Safeza Mohd
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3826

Abstract

This study aims to analyze how directors' costs are allocated in a construction services firms. The number of contractors in the country has boasted over 200,000 entities in the last three years, to support the Indonesian government's current focus on infrastructure development. In turn, these companies’ success is strongly led by their board of directors. The board of directors’ costs in a construction services company are charged to each project using systematic methods to ensure fair allocation. The study employed qualitative methods using a case study of a road construction firm that handles several projects every year. The result of the study found that the firm had a good understanding of management accounting methods and an effective computer accounting system, enabling fair directors’ cost allocation. The findings are significant to be used for reference to management accountants in construction services companies.
Co-Authors Abdul Hadi Zulkafli Adelina Suryati Afzal Izzaz Zahari Agus Sriyanto Agustin Fadjarenie Ahmad Fuadi Ahmad Singgih Febriarto Ali, Anees Janee Alwaini, Khadafi Andika Cindy Margareth Andri Kristiyono Angela Dirman Apollo Daito Badrud Tamam Bin Rahmad, Khozaeni CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Desti Silvia Devi Lucianah Nurlita Devy Permatasari Dewi Ratnawati Dewi W. Octaviani Diah Iskandar Dwi Asih Surjandari Erna Setiany Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Hanifa Az Zahra Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hendro Paulus Hendro Paulus Hendro Paulus Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Laila Meiliyandrie Indah Wardanie Lin Oktris Lin Oktris Linda Ayu Wulandari Linda Ayu Wulandari Maulana, Goffari Mohamad Torik Langlang Buana Muhammad Hadiwijaya Muhyarsyah Muhyarsyah Mukhammad Fauzi Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Natalia Desy Novitasari Nazwa Lilayeniva Nengzih Nengzih Nita Erviana Noor Hazlina Ahmad Novrica, Farin Nulhakim, Salwan Nur Aisyah Ramadhani Nurlis Nurlis, Nurlis NURUL HIDAYAH Nurul Hidayah Nurul Hidayah Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Prima Tri Puspita Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Robindria Putra Romadona, Mia Rahma Ruci Meiyanti Sapian, Safeza Mohd Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Sibarani, Maruhum Sanni Sinambela, Tongam Siti Choiriah Sitorus, Alvin David P Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Widi Satria Wibawa Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad