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All Journal ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Oikonomia : Journal of Management Economics and Accounting Dhana
Wahyu Setyawan
Politeknik Negeri Lampung
Economics, Econometrics & Finance

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Analisis Penetapan Harga Jual pada Usaha Peternakan Sapi Potong Koperasi Maju Sejahtera: Implementasi Akuntansi Akresi Fitri Mareta; Depita Anggraini; Wahyu Setyawan
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2023): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i2.2245

Abstract

Entitas agrikultur memiliki kekhasan khusus yang membedakannya dari entitas jenis lain. Ciri khas entitas agrikultur dapat dilihat pada penilaian asetnya. Hal ini dikarenakan aset entitas agrikultur berupa aset biologis yang tentunya mengalami akresi (pertumbuhan/transformasi). Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset biologis maupun penetapan harga jual pada Koperasi Produksi Ternak (KPT) Maju Sejahtera berdasarkan PSAK 69. Penelitian ini menggunakan metode deskriptif kualitatif untuk menggambarkan bagaimana kesesuaian perlakuan akuntansi aset biologis maupun penetapan harga jual pada Koperasi Produksi Ternak (KPT) Maju Sejahtera berdasarkan PSAK 69. Metode pengumpulan data pada penelitian ini menggunakan wawancara semi terstruktur dan studi kepustakaan. Hasil analisis menunjukkan bahwa bahwa perlakuan akuntansi aset biologis KPT Maju Sejahtera berupa pengakuan aset biologis, pengukuran aset biologis, penyajian aset biologis, dan pengungkapan aset biologis tidak sesuai dengan PSAK 69. Selain itu, penetapan harga jual yang ditetapkan oleh KPT Maju Sejahtera berdasarkan pada harga pasar, tidak berdasarkan pada biaya-biaya yang dikeluarkan.Kata Kunci: Perlakuan Akuntansi; Penetapan Harga Jual; Akuntansi Akresi; PSAK 69
Bridging Between Financial Performance and Government Performance: The Role of Public Sector Accounting in Realizing Good Governance Wahyu Setyawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.291

Abstract

Public sector accounting plays an important role in promoting transparency and accountability in modern governance. The implementation of an accrual-based accounting system, as mandated by the International Public Sector Accounting Standards (IPSAS), results in more accurate and relevant financial information. This system allows for the complete recording of assets and liabilities, thereby improving the efficiency of budget management. In addition, the integration of independent audits and technology-based supervision is a strategic step to prevent corruption and budget abuse. Implementation challenges, such as limited human resources and infrastructure, can be overcome through training, institutional strengthening, and technological innovation. Furthermore, public sector accounting contributes to sustainable development through reporting that covers financial, social, and environmental aspects. The integration of Sustainable Development Goals (SDGs) into financial reporting promotes inclusive and results-oriented decision-making. However, barriers such as a lack of understanding of sustainability concepts and policy incompatibilities require a collaborative approach across sectors. By adopting an integrated reporting framework, public sector accounting becomes a strategic instrument in realizing good governance and building public trust in government.
Activity-Based Costing as a Strategy to Improve Production Efficiency Wahyu Setyawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.364

Abstract

In the era of globalization and digital transformation, companies face competitive pressures that demand cost efficiency and information accuracy in decision making. Traditional costing systems often fail to reflect the complexity of modern production activities, thus risking distortion of cost information. Activity-Based Costing (ABC) is present as an alternative approach that is more accurate and strategic, by allocating costs based on activities that trigger resource consumption. This study uses a qualitative method with a case study of a manufacturing company that has implemented ABC, to explore the contribution of this system to increasing operational efficiency. Data were collected through interviews, observations, and documentation studies, and analyzed thematically to identify patterns of relationships between activities, costs, and managerial strategies. The results of the study show that ABC not only improves the accuracy of cost information, but also functions as a strategic tool in decision making, product planning, process efficiency, and customer value creation. By revealing value-added and non-value-added activities, ABC enables companies to design cost-saving strategies without sacrificing quality. Therefore, ABC is not just a cost system, but a strategic framework that is adaptive to market dynamics and supports sustainable competitive advantage.
Effectiveness of Implementation of Government Accounting Information System in Improving the Quality of Regional Financial Reports Wahyu Setyawan
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fnsrtk54

Abstract

This study aims to evaluate the effectiveness of the implementation of the Government Accounting Information System (SIAP) in improving the quality of regional financial reports, with a focus on the Regional Government in Lampung Province. In the context of bureaucratic reform and demands for public transparency, SIAP is expected to be a strategic instrument that not only supports administrative compliance, but also strengthens fiscal accountability through the presentation of real-time and integrated data. This study uses a descriptive qualitative approach, with data collection techniques in the form of in-depth interviews and documentation. The results of the study indicate that SIAP contributes to increasing the accuracy and timeliness of reporting, as well as strengthening the internal oversight function. However, the implementation of SIAP still faces various obstacles, including weak digital literacy of human resources, lack of system integration, and low institutional commitment in several regions. The effectiveness of SIAP depends not only on technological sophistication, but also on organizational readiness, leadership quality, and regulatory alignment. This study emphasizes that the success of SIAP requires a holistic approach based on synergy between systems, people, and institutional structures. Thus, SIAP will be able to act as a foundation for transparent, accountable, and data-based regional financial governance, not just an administrative reporting tool.
Co-Authors Depita anggraini Fitri Mareta