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Djauhar Edi P
Universitas Muhammadiyah Pekajangan Pekalongan
Economics, Econometrics & Finance

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Penerapan Activity-Based Costing Pada Bengkel Las dan Konstruksi “ Artomoro ” Pekalongan Akhmad Pujiono; Djauhar Edi P
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1393

Abstract

Activity-Based Costing (ABC) is an accounting method that can be used to find the total cost of activities required to make a product. This study uses a descriptive qualitative method and aims to help SMEs welding and construction workshops "Artomoro" in applying the activity-based costing method as a tool for accounting calculations in reducing the cost of producing a product, and comparing it with manual calculations (Traditional-Based Costing). Activity-based costing methods provide more accurate and informative product costs, leading to more accurate measurement of product profitability and better informed strategic decisions about pricing, product lines, and market segments. Furthermore, ABC can help workshop owners identify and control the cost of unused capacity. From the results of the study, it can be seen that by using the activity-based costing method, the SMEs welding and construction workshop "Artomoro" will have a positive impact in the preparation of the cost of production, namely in the imposition of factory overhead costs on each product. From the calculations that have been made, it can also be seen that activity-based costing is a good alternative for the “Artomoro” welding and construction workshop SMEs in order to maximize their profits by using the right cost of production system in charging factory overhead costs.Keywords: Activity based costing, Traditional-Based Costing, MSME
Pengaruh Dana Bantuan Produktif Usaha Mikro, Intellectual Capital Dan Perangkat Lunak Akuntansi Terhadap Kinerja Usaha Mikro Kecil Menengah Teguh Purwanto; Rini Hidayah; Djauhar Edi P; F Fatkhurrokhmah
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1399

Abstract

This study aimed to determine the effect of (1) Micro Business Productive Assistance Fund, (2) Intellectual Capital, and (3) Accounting Software on the Performance of Micro, Small, and Medium Enterprises (MSMEs) (4) either partially or simultaneously. The population of this study were MSMEs registered at the Office of Trade, Cooperatives and MSMEs of Pekalongan in 2020-2021. The samples were 100 respondents, selected through a purposive sampling technique. This study employed a multiple linear regression analysis with the help of SPSS version 16. The results of the study showed that: (1) the Productive Assistance Fund for Micro Businesses had a significant effect on the performance of MSMEs; (2) the Intellectual Capital had a significant effect on the performance of MSMEs; and (3) the Accounting Software had a significant effect on the performance of MSMEs, (4) the Productive Assistance Funds, the Intellectual Capital, and the Accounting Software had a significant effect on the performance of MSMEs simultaneously. Keywords: performance of MSMEs, Micro Business Productive Assistance Fund, Intellectual Capital, and Accounting Software
Co-Authors Akhmad Pujiono F Fatkhurrokhmah rini hidayah Teguh Purwanto