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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Journal of Contemporary Accounting Jurnal Aktiva : Riset Akutansi dan Keuangan Society: Jurnal Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management Sanskara Akuntansi dan Keuangan Jurnal Akuntansi Manado (JAIM)
Taofik Muhammad Gumelar
Universitas Nusa Putra
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Difference in Operational Costs to Production Costs in the Free Nutritious Food (MBG) Program at PT Cibatu Perkasa Abadi Khairunnisa, Nabila; Gumelar, Taofik Muhammad
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/tk52bv79

Abstract

This report presents the results of internship activities conducted by the author at PT Cibatu Perkasa Abadi with the title Analysis of the Difference in Operational Costs to Cost of Production in the Free Nutritious Food (MBG) Program at PT Cibatu Perkasa Abadi. Observations during the internship activity showed that the management of operational costs in the MBG Cibatu, Ciaul, and Cibadak kitchens still faced differences between the Cost Budget Plan (RAB) and the actual cost. The difference in costs is caused by fluctuations in the price of raw materials, changes in the number of beneficiaries, and different transportation costs at each kitchen location. This condition has a direct impact on changes in the Cost of Production (HPP) of the food produced. During the internship program, the author was directly involved in recording daily operational costs, preparing RAB, calculating HPP, and analyzing the cost difference between budget and realization. This experience provides a real understanding of the importance of cost control, thorough financial recording, and regular budget evaluation to maintain cost efficiency. It is recommended that companies regularly update their budgets, strengthen supervision of cost recording, and improve coordination between operational and financial departments to minimize cost differences and maintain the stability of the MBG Program's HPP.
DeconStructing the IDR 271 Trillion Scandal: Fraud Hexagon's Perspective on the Governance of State-Owned Mining Enterprises Taofik Muhammad Gumelar; Rudi Alamsyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i12.1649

Abstract

Corruption remains a fundamental obstacle to economic development and governance across various industrial sectors, including mining. Indonesia continues to be categorized as a country with a high level of corruption, particularly within extractive industries. The corruption scandal involving PT Timah Tbk represents one of the largest cases illustrating the complexity of governance challenges and significant oversight weaknesses, with a 2023 audit by the Supreme Audit Agency (Badan Pemeriksa Keuangan/BPK) reporting state losses amounting to IDR 271 trillion. This study aimed to analyze the application of the Fraud Hexagon model in detecting indications of corruption at PT Timah Tbk, a strategic mining company in Indonesia, by examining six key elements: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study employed a qualitative method with a case study approach, utilizing primary data from interviews and secondary data consisting of financial reports, BPK audit findings, investigative media reports, and Supreme Court rulings. Data analysis was conducted using thematic analysis, content analysis, and the Miles and Huberman data analysis model, with findings validated through data source triangulation. The results indicate that arrogance functions as a primary triggering factor, as individuals in strategic positions may perceive themselves as superior and beyond legal accountability, while collusion reinforces corrupt practices through structured networks involving state-owned enterprise officials, private-sector actors, and government regulators. The implications of this study highlight the need to strengthen technology-based internal control systems and enhance managerial accountability to prevent similar scandals from recurring in Indonesia’s strategic mining sector.
Co-Authors Amalia Rabiatul Adawiyah Andini Ulhaq Efi Resfitasari Elisah, Siti Erika Krismonica Heliani Herdina, Vina Khairunnisa, Nabila Muhammad Zulvan Dwihatmoko Nina Rusmayanti Nul Alim Bahri Nurajijah, Asih Rahmah Hasanah Resfitasari, Efi Rudi Alamsyah Rusmayanti, Nina Shauki, Elvia Rosantina Siti Elisah Ulhaq, Andini Widia Khairunnisa