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All Journal JURNAL MANAJEMEN Graha Akuntansi
Lis Widowati
Akademi Akuntansi Effendiharahap Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALYSIS OF APBDES EFFICIENCY AND EFFECTIVENESS CASE STUDY : PAGERWOJO VILLAGE, KEC. LIMBANGAN, KAB. KENDAL Andi Kurniawati; Lis Widowati
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 7 No 3 (2022): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v7i3.1274

Abstract

This research was conducted in July 2022 at the Pagerwojo Village Hall Office, Kec. Limbangan, Kab. Kendal. Currentl, the constraint in village finance is the unbalanced APBDes between revenue and expenditure. In the future period it must be carried out efficiently and effectively in accordance with what was previously planned. The purpose of this study is to determine whether the budget at the Pagerwojo Village Hall Office, Kec . Limbangan, Kab. Kendal can be said to efficient and to know the performance of this financial performance.The research method in this research report the author uses several research methods including the observation method where the author here makes general observations of operational activities carried out at the office, then uses the interview method, namely the method where this interview is conducted by the author to dig up more information. In office habits regarding operational steps in the office, for the author provides various accurate evidence and documents originating from the source of the research place.
Penentuan Harga Pokok Produksi Garam Pada Ud Apel Merah Rembang Lis Widowati
Graha Akuntansi Vol. 8 No. 1 (2023): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i1.20

Abstract

The purpose of this study is to determine the calculation of the cost of production of salt at UD. Red Apples Rembang and compare the calculation of the cost of production between companies using the full costing method. The type of research used is descriptive research using a qualitative approach. The data used in this study are primary data obtained directly from the company as well as company data in the form of information on production costs during August 2018. As for secondary data obtained from books, journals, the internet or other media that support this research. From the results of data analysis, the results of the study show that the calculation of the company's production price is lower than the calculation of the cost of production using the full costing method. The cost of production is calculated using the company method, which is IDR 2,268 per kg and IDR 2,276 according to the full costing method. This is because in the calculation of factory overhead costs the company does not take into account several costs into the cost of production such as the cost of maintenance and maintenance of production equipment, and the cost of depreciating equipment.
Co-Authors Andi Kurniawati