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All Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Journal of Student Research Jurnal Kendali Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan International Journal of Economics, Accounting, and Management Jurnal Kendali Akuntansi
Mulyanto Nugroho
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENERAPAN METODE ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PESONA ARNOS BETON GRESIK Yusi Sri Ratih Ayu; Mulyanto Nugroho
Journal of Student Research Vol. 1 No. 2 (2023): Maret : Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i2.973

Abstract

In the industry competition and technological advances increasing, companies can increase their competitive advantage to manage operational costs well. The costs issued by the company must have value added for the company so that there is no waste of costs. Therefore, cost efficiency is very crucial for a company in order to maintain its sustainability of the company. Activity-based management is a technique for increasing efficiency. This research aims to implement activity-based management to increase the efficiency of PT. The Charm of Arnos Concrete Gresik. This research is descriptive and qualitative, using primary data from interviews. Research that is descriptive qualitative using primary data in the form of interviews. Research findings show that by implementing activity-based management in PT Pesona Arnos Beton Gresik, activities with a low amount of added value are obtained after being carried out by this method. Costs that do not have added value can be reduced so that there are cost savings. This still develops efficiency without negating the quality of service provided to consumers or customers.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Keandalan Laporan Keuangan David Prasetyo; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2661

Abstract

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.
Co-Authors Adinda Mufida Agustinus Wilhelmus Uja Werang Azizah Adhelia Wulandari Bernike Trivena Noveliana David Prasetyo Hamaz Zazirah Zam Zam Fath Hariadi Rizky Prestasi Akbar Ida Aju Brahma Ratih Intan Pandini Mochammad Arifin Mohammad Sihab Ridwan Nanda Pinandita Ramadhani Nekky Rahmiyati Nila Aprilia Sukmawati Nimas Siwi Maharshy Paramita Nidan Paramesti Slamet Riyadi Widiyatmo Ekoputro Yunita Budi Alifya Miranti Yusi Sri Ratih Ayu