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All Journal Akuntansi : Jurnal Akuntansi Integratif Journal MISSY (Management and Business Strategy)
Ach. Baihaki
Universitas Islam Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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UNTOUCHABLE COST DALAM PEMBENTUKAN HARGA POKOK PEROLEHAN PARA BANDOL TEMBAKAU DI MADURA Toriqin Nawafil; Ach. Baihaki; Aminatus Zakhra
Journal MISSY (Management and Business Strategy) Vol 4 No 1 (2023)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/missy.v4i1.2327

Abstract

This study aims to analyze the process of the emergence of untouchable costs in the formation of the cost of acquisition of tobacco bandol in Madura. By using a descriptive qualitative approach. The results of this study indicate that, Untouchable costs arise because bandol ignores the expenditure of costs incurred during the tobacco trading process, starting from the announcement, purchasing, delivery, sorting, and weighing processes. So that that expenditure in the form of money, goods, services, or other resources that are issued outside the purchase price are only considered as operational costs. The error cost of sales will be trouble on the operasional profit of the entity.
Komunikasi Simbolik dalam Menentukan Harga Perolehan Jabatan Kepala Desa di Madura Ach. Baihaki
Akuntansi : Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1086

Abstract

This study aims to analyze the expenditure by using symbolic language as a proxy in election of head of village in Madura by using an interpretive qualitative method in order to enreach the meaning of the communication by the parties based on a cost accounting perspective, as identifying by the intention of the cost, as fix cost,variable cost, and semi variable cost. The results of the research point outed that there are many activities in the election of head of village process from before the nomination until the completion of the inauguration have cost dimension are nyaghêrêh, ekareng towa'ah, ghuruh, ajêgêh, angin tang ngin, tongket, and uniformity also in cigarret. The costs that must be incurred by the candidate as a fix cost and tend to be semi variable cost at the day of the election and also at the day of the inauguration. Some times the cost can continue until after becoming a village head. The variable cost are usually in order to influence voter decision from before voting day to the voting day.
Co-Authors Agus Sugiono Aminatus Zakhra Aminatus Zakhra Maulidatul Hasanah Toriqin Nawafil