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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Tirayoh , Victorina Z.
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Economics, Econometrics & Finance Social Sciences

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Analisis penerapan sistem dan prosedur akuntansi dalam pengelolaan dana desa tahun 2023 di Desa Kanonang Satu Gobel, Novita Srikandi Gloria; Sabijono , Harijanto; Tirayoh , Victorina Z.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.194

Abstract

This research was conducted with the aim of knowing how accounting systems and procedures are applied at the Kanonang Satu Village Office. This research is qualitative research using a descriptive approach. The data collection techniques used were observation, interviews, and documentation. The results showed that accounting systems and procedures in financial management in Kanonang Satu Village were in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. It is just that at the accountability reporting stage the village government does not inform the community every 6 months properly and the old accountability report legally only delegates tasks to village operators so that the village fund reporting procedure in Kanonang Satu village is less effective.
Analisis varians biaya dalam mengukur efektivitas pengendalian biaya operasional pada Usaha Fellow Coffee Manado Pangaribuan, Bintang Krisdayanti; Tirayoh , Victorina Z.; Mintalangi , Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.233

Abstract

Cost variance is the difference between budgeted costs and actual costs incurred.  Operating costs are the expenses incurred by an organization to carry out its activities.  When variances occur, controlling the costs associated with these variances is very important for the sustainability of business operations.  Fellow Coffee Manado, as the object of research, is a cafe that sells coffee and non-coffee beverages as well as heavy meals.  The purpose of this research is to measure the effectiveness of operational cost control at Fellow Coffee Manado using cost variance analysis. The research method used is qualitative descriptive, which aims to describe the effectiveness of operational cost control at Fellow Coffee Manado through cost variance analysis. The results of this study indicate the presence of cost variance in several components of operational costs, both favorable and unfavorable variances (unfavorable).  The operational costs for the year 2023 that experienced unfavorable variances occurred in October, while favorable variances took place from January to September and from November to December.  The causes of the variances in these costs should also be noted.  For the control of the company's operating costs to be good and effective, it is due to the preparation of the budget and efforts to improve the budget and actual performance of Fellow Coffee Manado. The researcher hopes that in the future, the company will continue to prepare a better budget, along with monitoring and evaluation.
Co-Authors Gobel, Novita Srikandi Gloria Mintalangi , Syermi S. E. Pangaribuan, Bintang Krisdayanti Sabijono , Harijanto