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All Journal Jurnal Ekonomi Jurnal Riset Akuntansi
Wifka Yunita
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Economics, Econometrics & Finance

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Analisis Kas Kecil Dalam Sistem Akuntansi Kas Pada PT Paya Pinang Wifka Yunita; Kusmilawaty Kusmilawaty
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1349

Abstract

The formation and use of cash is a delegation of authority to petty cash holders to pay directly for relatively small cash expenditures. This research aims to analyze procedures for the formation, accountability and filling of petty cash at PT. PD. Paya Pinang. This research uses qualitative methods with primary data sources. Data collection by interviews and documentation in the form of recording procedural data contained in the procedure book which is kept in the finance section. The results of this research show that petty cash in the cash accounting system at PT. PD Paya Pinang's formation, accountability and replenishment procedures have been carried out efficiently and effectively using a fixed fund system (Imprest find) because it has gone through the procedures established by the company.
Analysis Calculation Of Cost Of Goods Production And Selling Prices Full Costing Method In Sharia Accounting Perspective Wifka Yunita; Kamilah K; Marliyah, Marliyah
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

The role of calculating selling prices and production costs is crucial for being able to compete with products from industries and SMEs out there. This study aims to analyze all costs incurred during the opaque production process to determine the production costs and selling prices at Eka Jaya Opak. Researchers used qualitative research with a descriptive approach. Qualitative descriptive methods were used in determining product prices and selling prices. The problem at hand is how to determine production costs and selling prices using the full costing method and comparing the results with the factory method. Based on the results of this research, the production cost using the factory method is Rp. 6,681, while the full costing method is Rp. 7,048. There is a clear difference between the factory method costs and the full costing method costs, which is Rp. 367. And the selling price of the production is Rp. 8,018, while the full costing method is Rp. 8,458 with a difference of Rp. 440.
Co-Authors Kamilah K Kusmilawaty Kusmilawaty Marliyah, Marliyah