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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Management, Economic, and Accounting
Yusuf, Muh. Silmi Kaffa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA USAHA MIKRO GOLLA KAMBU TEPPO MAMA RINA Yusuf, Muh. Silmi Kaffa; Rijal, Abdul; Idris, Hariany
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.561

Abstract

This research aims to analyze the determination  of cost of production using the full costing method as the basis for setting selling prices at the micro business Golla Kambu Teppo Mama Rina. The focus of this research is on the cost of production using the full costing method and the selling price. Data collection techniques were conducted using triangulation techniques, namely observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis. The results of this study indicate that the calculation of the cost of production based on the full costing method results in higher costs compared to the calculation by Golla Kambu Teppo Mama Rina. The cost of production obtained according to Golla Kambu's business is IDR 29.778 per package, while that obtained by the researcher is IDR 30.407 per package. The selling price determined by Golla Kambu Teppo Mama Rina is IDR 32,000 per package, whereas that obtained by the researcher is IDR 36.487 per package. This difference occurs because Golla Kambu Teppo Mama Rina does not account for all costs (factory overhead costs) incurred in the production process in detail
The Role Of Accounting Standards And Transparent Budget Management In Supporting The Public Sector: A Systematic Literature Review: Yusuf, Muh. Silmi Kaffa; Haliah , Haliah; Nirwana, Nirwana
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

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Abstract

Effective public financial management is essential for the efficient allocation of public resources, enhanced accountability, and strengthened public trust. Within this framework, the implementation of International Public Sector Accounting Standards (IPSAS) and the promotion of budget transparency are two strategic components that contribute significantly to achieving good governance. This study systematically reviews the existing literature on the roles of accounting standards and budget transparency in supporting accountability and performance in the public sector. A Systematic Literature Review (SLR) methodology was employed, focusing on articles indexed in the Scopus database from 2015 to 2025. An initial pool of 125 articles was screened using defined inclusion criteria, resulting in 38 primary studies for in-depth analysis. The findings indicate that IPSAS adoption enhances the quality of financial reporting, fosters standard harmonization across countries, and builds stakeholder trust, particularly among international donors. Concurrently, budget transparency facilitates public participation, curbs corruption, and improves fiscal policy effectiveness and human development outcomes. Despite these benefits, several challenges persist, including limited human resource capacity, inadequate technological infrastructure, and socio-political resistance, especially in developing countries. Moreover, the relationship between budget transparency and governance quality is characterized by simultaneous causality. Therefore, public financial reform initiatives should integrate both elements in a synergistic and context-sensitive manner. This study provides valuable insights for policymakers, academics, and practitioners seeking to strengthen transparent, accountable, and welfare-oriented public financial management systems.
Co-Authors Haliah, Haliah Hariany Idris Nirwana, Nirwana Rijal, Abdul