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All Journal ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Oikonomia : Journal of Management Economics and Accounting Dhana Suluh Abdi: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Wahyu Setyawan
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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.
Community Empowerment in Flood Management through Biopori Infiltration Pits as a Means of Reducing Environmental Accounting Costs Ersi Sisdianto; Wahyu Setyawan; Sri Suci Suryawati
Suluh Abdi: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Suluh Abdi
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/suluhabd.v7i2.1078

Abstract

Flooding is a recurring issue in Beringin Jaya Village, Kemiling District, Bandar Lampung, causing economic losses and environmental damage. Conventional flood management often relies on costly infrastructure projects, which burden local governments with high environmental accounting costs. This community empowerment initiative introduces biopori infiltration pits as a sustainable, low-cost solution to improve water absorption, mitigate flooding, and reduce long-term environmental accounting expenses. Through participatory action research (PAR), the program trained residents in constructing and maintaining biopori pits, emphasizing community ownership and environmental stewardship. Pre and post intervention data showed a 30% increase in groundwater absorption capacity and a reduction in flood frequency in targeted areas. Additionally, the project lowered municipal costs for flood-related disaster response and infrastructure repairs, demonstrating how eco-friendly interventions can align with fiscal sustainability. This initiative highlights the role of community-based environmental accounting in disaster risk reduction, offering a scalable model for flood-prone regions. By integrating biopori technology with local governance, the program not only enhances ecological resilience but also alleviates financial burdens on public budgets.
VAIC Method and Islamic Social Reporting: Tools for Measuring Firm Value Wahyu Setyawan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.17483

Abstract

This study examines the influence of Value added intellectual coefficient (VAIC) and Islamic Social Reporting (ISR) on firm value within Islamic contexts, employing a quantitative approach with data from 40 companies listed on the Indonesian stock exchange from 2019 to 2022. The results reveal a significant positive relationship between VAIC and firm value, indicating that efficient management of intellectual capital enhances market valuation. Conversely, ISR demonstrates a significant negative impact on firm value, suggesting that the costs associated with ethical and social compliance may outweigh short-term financial benefits. The study contributes to the literature by integrating VAIC and ISR into a dual performance measurement framework, offering insights for businesses seeking to balance financial and ethical objectives. However, the research has limitations, including a narrow sample limited to Indonesian companies and a short observation period, which may affect the generalizability of the findings. Future studies could expand the geographical scope and incorporate longitudinal data to validate these results across diverse Islamic business environments.
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 Ersi Sisdianto Fitri Mareta Sri Suci Suryawati