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All Journal Jurnal Ilmiah Manajemen Kesatuan Society: Jurnal Pengabdian Masyarakat The Es Accounting and Finance
Eldianson, Rio
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analysis of the Role of Standard Costs in Increasing Production Cost Efficiency: A Case Study of PT. XYZ Musfitria, Anessa; Iswandi, Mei; Djamaa, Wahjuny; Bakti, Rizal; Eldianson, Rio
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2149

Abstract

This study aims to determine the role of standard costs in increasing the efficiency of production cost control at PT.XYZ. The study investigates the effectiveness of standard costs in enhancing the efficiency of production cost control, with a focus on determining standard costs for raw materials in the year 2021. The data analysis technique used in this study is descriptive quantitative. Based on the results, it can be concluded that standard costs play a significant role in improving the effectiveness of efficient production cost control. The existence of standard costs facilitates companies in determining buying and selling prices for materials. Despite facing unfavorable differences in labor costs, especially in the aggregate processing department's salaries, the application of standard costs resulted in significant cost efficiency in raw material expenses. The overall profitability of the enterprise remained favorable, with the margin between profitable and unprofitable costs supporting the strategic advantage of employing standard costs as a control mechanism. The findings contribute to the theoretical understanding of the practical utility of standard costs in the context of production cost management. This research provides valuable insights for both researchers and practitioners, emphasizing the importance of incorporating standard cost methodologies into managerial decision-making processes to enhance cost control strategies within organizations.
Assistance in Developing Canvas Model Business Capacity at Walcoo Shoes in Bogor City Heirunissa, Heirunissa; Bakti, Rizal; Dhamaah, Wahjuny; Eldianson, Rio; Maku, Alin Djafar; Ilham, Anggio
Society : Jurnal Pengabdian Masyarakat Vol 4, No 4 (2025): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i4.602

Abstract

MSMEs are an important pillar in the Indonesian economy with a significant contribution to GDP and labor absorption. The fashion industry, especially shoes, is showing strong growth, and WALCOO Shoes as a player in this industry needs to understand and design the right business model. This study aims to analyze the WALCOO Shoes business model using the Business Model Canvas (BMC) approach and SWOT analysis. The SWOT analysis shows that WALCOO Shoes strengths in the comfort and flexibility of its products, but has weaknesses in supporting intensive physical activity and weather resistance. Opportunities include fashion trends and innovative materials, while the main threats come from fierce competition and changing consumer trends. Strategic recommendations for WALCOO Shoes include improving marketing strategies, maintaining product quality, and offering after-sales service with a warranty. The main resources include human resources, raw materials, and sewing machines, while the main activity is the shoemaking process from design to sales. The use of social media and e-commerce such as Tiktok and Shopee is optimized for sales channels. The proposed business model is expected to improve WALCOO Shoes' performance and competitiveness in the shoe industry
Global Trends and Research Evolution of XBRL Adoption in Financial Reporting Judijanto, Loso; Wifasari, Septi; Rianto, Rianto; Eldianson, Rio; Riny, Riny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.678

Abstract

This study explores the global trends and intellectual structure of research on XBRL (eXtensible Business Reporting Language) adoption in financial reporting through a comprehensive bibliometric analysis. Utilizing the Scopus database and VOSviewer software, data from 2000 to 2024 were analyzed to identify publication patterns, author collaborations, thematic clusters, and emerging research frontiers. The results indicate that early research predominantly focused on the technical and administrative aspects of XBRL implementation, particularly in the context of financial reporting standardization. Over time, the field has shifted toward evaluating the regulatory, economic, and organizational impacts of XBRL, including its role in reducing information asymmetry, enhancing investor transparency, and aligning with global reporting frameworks such as IFRS. The United States emerged as the leading contributor, while growing scholarly interest is observed in emerging economies like Malaysia and Jordan. Keyword co-occurrence analysis highlights evolving themes and the interdisciplinary nature of the field, suggesting opportunities for deeper theoretical engagement and broader geographic inclusion. This study offers a strategic overview of the development of XBRL research and identifies key directions for future inquiry.
Co-Authors Bakti, Rizal Dhamaah, Wahjuny Djamaa, Wahjuny Heirunissa, Heirunissa Ilham, Anggio Iswandi, Mei Judijanto, Loso Maku, Alin Djafar Musfitria, Anessa Rianto Rianto Riny, Riny Wifasari, Septi