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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi Jambura Equilibrium Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) E-Jurnal Akuntansi
Desi Adhariani
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424,
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Analysis of the potential implementation of Material Flow Cost Accounting (MFCA) in muslim fashion SMEs Y Pranata, M. Wahyudi; Adhariani, Desi
International Journal of Financial, Accounting, and Management Vol. 5 No. 1 (2023): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i1.1512

Abstract

Purpose: Conducting analysis on the current inventory control and proposing suggestions and improvements related to inventory control in SMEs Y using the Material Flow Cost Accounting (MFCA) approach. Research methodology: This research adopts a case study approach with research methods including observation, document analysis and interviews. Results: Based on the summation of raw material costs, energy costs, and system costs, the total allocation of product costs and allocation of material loss costs can be calculated. In the cost flow matrix, it is concluded that the company experiences a material loss of 7.5%. In fact, every production stage generates waste, and although the percentage of material loss may not always be significant, by reducing that percentage, the company can enhance the cost efficiency of its production. Limitations: The focus on manufactured firms especially SMEs Y limits the generalizability of the study findings to other sectors of the economy and scalability. Contributions: The results of this study can be used as a consideration in formulating policies related to the management of fashion raw material inventory in Indonesia, particularly for other SMEs in managing their inventory and if they intend to implement Material Cost Flow Accounting in their production processes.
Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ El Firdausy, Wildan; Adhariani, Desi; Budiman, Rachman Untung; Hendiyanto, Arman; Tanzil, Helen Riyani
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art5

Abstract

This study aims to evaluate the implementation of the Whistleblowing System (WBS) at PT XYZ by comparing the company’s disclosed WBS policies with the Whistleblowing System Guidelines issued by the National Committee on Governance Policy (Komite Nasional Kebijakan Governance [KNKG]) and by examining the alignment between the company’s stated policies and their actual implementation within its organizational environment and daily operations. Employing a qualitative descriptive approach, data was collected through interviews, observations, and documentation. The findings indicate that, in general, PT XYZ’s WBS policies conform to the KNKG guidelines. However, two key elements—continuous education and training and incentive mechanisms for whistleblowers—have not yet been implemented. The Human Capital and Internal Audit Departments explained that ongoing training and socialization activities have been conducted through programs on corporate culture and values, which they believe implicitly cover WBS principles. In contrast, employees outside the main departments responsible for WBS emphasized that dedicated and periodic training on whistleblowing procedures, separate from cultural orientation programs, is necessary. Moreover, several employees expressed the need for an additional reporting channel in the form of a dedicated and user-friendly digital application to enhance accessibility and confidentiality in reporting.
Co-Authors Ahmad Hambali, Ahmad Amirulloh Dwi Febriyanto Budiman, Rachman Untung Christiani, Maria Riche Debbianita El Firdausy, Wildan FIRNANTI, FRISKA Hana Tarizkha Coganuli Hanafi, Marcellus Anggara Haqi, Muti Pertama Hendiyanto, Arman Istiqomah, Aisyah M. Wahyudi Pranata Maria Riche Christiani Marselita, Octa Meiyanti, Fajar Nasution, Ryan Muhammad Nasution, Ryan Muhammad Ngurah Ayu Happy Susilawati Oktaviandry S, Poppy Pranata, M. Wahyudi Retta Farah Pramesti Rima Kusuma Rini Rudyanto, Astrid Sylvia Veronica Siregar Tanzil, Helen Riyani Yusuf Kurniadi Zhafarina Isti Ramadhani