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All Journal Indonesian Journal of Business Analytics (IJBA) Celebes Journal of Community Services
Dwirini
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pelatihan Perhitungan Tarif Biaya Overhead Pada Produksi Craft Fashion Pada Komunitas Dekrasnada Tangerang Selatan Untuk Menghindari Overbudgeting di Produksi Bahan Dagangan Paramitha, Diky Paramitha; Novita Nugraheni; Etik Ipda Riyani; Dwirini; Eka Wirajuang Daurrohmah; Zulkifli Sultan
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1593

Abstract

Indonesia's economy is currently experiencing very good progress which is influenced by many factors, one of which is the contribution of the development of Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a considerable contribution, especially in creating jobs nationally. Although the number and contribution are quite large, there are still many MSMEs that have problems in terms of Human, Accounting, Managerial and Financial data sources. Currently, many are experiencing difficulties in terms of accounting, especially in terms of calculating overhead cost rates which will later affect the cost of production. The problem of calculating overhead costs which will later be related to the cost of production is one of the problems faced by the Regional National Handicraft Council Community (Dekrasnada) in Pamulang District, South Tangerang City, Banten Province. The importance of the overhead cost tariff calculation process encourages the implementation of community service activities in the form of Training on Overhead Cost Tariff Calculation in Craft Fashion Production in the South Tangerang Dekrasnada Community to Avoid Overbudgeting in the Production of Merchandise to provide insight and knowledge related to the calculation of overhead tariffs in production so that overbudgeting in production can be minimized.
Key Determinants of Corporate Investment Efficiency Wisnantiasri, Sila Ninin; Widiastuti, Yeni; Dwirini
Indonesian Journal of Business Analytics Vol. 5 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i2.14219

Abstract

The efficient allocation of capital to value-enhancing investment is a crucial concern of accounting finance practices. Over the past decades, a growing body of research has studied the factors of investment efficiency, yet a comprehensive synthesis remains limited. This study employs the Kitchenham systematic literature review methodology and citation analysis. By analyzing 65 peer-reviewed articles from the Scopus database that addressed investment efficiency, we identify eight major determinants depending on the method and contextual setting employed: financial reporting and accounting quality, corporate governance and CSR, government intervention and policy, ownership structure, industry and sector-specific, international and emerging markets, and methodological approaches and theoretical advancements. It contributes a more comprehensive understanding of the mechanism driving investment efficiency and optimizing capital allocation.
Co-Authors Eka Wirajuang Daurrohmah Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Novita Nugraheni Paramitha, Diky Paramitha Sila Ninin Wisnantiasri SULTAN, ZULKIFLI Yeni Widiastuti