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All Journal JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Bina Bangsa Ekonomika Journal of Management, Economic, and Accounting
Ahmad Hasibuan, Nur Fadhilah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produksi (Studi Kasus : Bread Islamy Rantauprapat) Natasya, Tifani; Sudiarti, Sri; Ahmad Hasibuan, Nur Fadhilah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3965

Abstract

Activity based costing method is the accounting method used to calculate the cost of production which calculates activity-based costs. Calculation of activity based costing can be done by adding up all detailed production costs divided by the number of production units. The purpose of this study is to find out how the method of calculating the cost of goods manufactured is applied by the company and to find out whether the method applied by the company is in accordance with the activity based costing method. The object of this research is Bread Islamy Rantauprapat which is located at Jalan Sirandorung No. 144 b-c Padang Bulan Rantauprapat. The method used in this study is a qualitative method by describing and disclosing facts and conditions in the field clearly. The results of the study concluded that Bread Islamy Rantauprapat applied traditional cost accounting methods in determining the cost of production. And Bread Islamy Rantauprapat has not applied the activity based costing method in determining the cost of production.
ANALISIS PERAN FUNGSI PENGENDALIAN INTERNAL PADA KETERLAMBATAN PEMBAYARAN ORDERAN BARANG PADA PT. MEDIKON PRIMA LABORATORIES Jayida Syifa, Naila; Ahmad Hasibuan, Nur Fadhilah
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.809

Abstract

This study analyzes the role of the internal control function in overcoming delays in payment of goods orders at PT Medikon Prima Laboratories. Late payments are the main obstacle that affects the company's operational efficiency and financial stability. With a qualitative approach, this study evaluates various aspects of internal control, such as preventive, detective, and corrective functions, to identify the root cause of problems and provide strategic solutions. The results show that strong internal control is able to mitigate risks, increase efficiency, and strengthen stakeholder trust. The main conclusion highlights the importance of applying information technology and improving staff training to improve the company's financial management process.
Analysis Of Allocation Of Village Funds Through The Establishment Of Village Owned Enterprises (Bumdes) (Case Study On Bumdes Paya Tungel In Jagong Jeget District) Nurjanah, Putria; Marliyah; Ahmad Hasibuan, Nur Fadhilah
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.181

Abstract

This study aims to analyze the allocation of village funds in supporting the development and empowerment of MSMEs through the establishment of BUMDes in Paya Tungel Village and identify the impact of allocating village funds through BUMDes on the development and empowerment of MSMEs in Paya Tungel Village. Paya Tungel Village, as a village in Central Aceh, has formed a Village-Owned Enterprise (BUMDes) in managing village funds with considerable potential for natural and human resources. BUMDes play an important role in improving the welfare of the local economy. By managing economic businesses based on local potential and resources, BUMDes create jobs, increase income, and reduce poverty rates in the village. By building a local-based economy, village communities become more economically independent. BUMDes can assist in developing local businesses, support farmers and small entrepreneurs, and take advantage of existing market opportunities to increase income and employment in the village. By focusing on local-based economic development, villages have a greater chance of achieving long-term economic sustainability. BUMDes can design programs that prioritize environmental protection and maintain a balance between economic growth and natural resource preservation.
Co-Authors Jayida Syifa, Naila Marliyah Natasya, Tifani Nurjanah, Putria sri sudiarti