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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Alwi Alwi
Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Abdi Nusa Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Comparative Analysis Of Calculation Of Expedition Services Using Full Costing And Variable Costing Methods (Case Study at PT. Pulau Indah Maju Palembang) Natasyah Aliyah Ramadina; Alwi Alwi; Frans Habrizons
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.5753

Abstract

This research has purpose to know how the calculation of tariffs for public goods transportation services with the company method and compared with full costing and variable costing approaches at PT. Pulau Indah Maju Palembang. This research was conducted using a comparative descriptive analysis technique that compares 3 methods in calculating freight forwarding rates, namely the company method, the full costing method, and the variable costing method. The data collection method used to obtain data and information that supports and complements each other regarding the calculation of freight forwarding rates is an interview with the main director of PT. Pulau Indah Maju, Observations, and documentation. The results of the research are for colt diesel trucks, the company's method is more profitable than the full costing and variable costing approach, for the ankle truck the company's method is more profitable than the full costing and variable costing approach, and for tronton trucks, the variable costing approach is more profitable than the company's method and the full costing approach. From the data analysis that has been carried out, the following conclusions can be drawn: there is no significant difference in the steps for determining the rate of delivery of goods. The absence of such a difference lies in the basis for determining tariffs.
Implementation Of The Activity Based Management Method For Cost Efficiency After The Covid 19 Pamdemi At CV. Natural Palembang Okta Arianingsih; Alwi Alwi; Sri Mardiana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.5754

Abstract

This study aims to calculate the cost efficiency of carpet production from abaca fiber using the Activity Based Management method and whether the Activity Based Management method used can reduce non-value added costs. This study used qualitative analysis techniques. The types of data used were primary and secondary data. From the analysis conducted at CV Natural Palembang, there were 7 activities which were value-added activities. Weighing, placing the ataka banana fiber in the place where the abaca fiber is separated, removing the colored abaca fiber on the clothesline, selecting the size of the carpet that has been made, checking the quality of the finished goods, sending and storing the finished goods to the warehouse. cost efficiency of 12.2%, CV Natural Palembang has not implemented the demity Based Management (ABM) method in the production process and calculating the costs of its production activities. Companies should apply the Activity Based Management (ABM) method in the production process and calculate the cost of production activities.
Implementation Of Activity Based Costing On The Rate Of Inspired Services For Covid-19 Patients At Pusri Hospital, Palembang City Belinda Syawaliyyah; Alwi Alwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5755

Abstract

This study aims to determine: (1) The cost calculation used by the hospital. Pu sri Palembang to determine the tariff for inpatient services for covid-19 patients in 2021, (2) Calculation of the Activity Based Costing System to determine the rate for inpatient services for COVID-19 patients at the hospital. Pusri Palembang in 2021, (3) Comparison of the calculation of the cost of inpatient services for Covid-19 patients based on hospital calculations with calculations using the Acitvity Based Costing System in 2021. The research method used is descriptive analysis method. The data collection method used in this research is to use the interview method and the documentation method. The interview method was used to obtain supporting data for writing, as for the list of questions as follows: How is the calculation of the cost method used by the hospital. Pusri Palembang to determine the tariff for inpatient services for Covid-19 patients in 2021?. The documentation method is used to obtain data on the list of rates for inpatient services for COVID-19 patients, hospitalization costs, and length of days of hospitalized patients. Based on the results of the study showed that: (1) The method applied by RS. Pusri Palembang to determine the tariff for inpatient services for COVID-19 patients at a rate of Rp. 2,473,606.50 (2) The tariff for inpatient services for Covid-19 patients using the Activity Based Costing method provides cheaper results. The difference that occurs is due to the imposition of overhead costs on each product. In the unit cost method, the overhead costs for each product are charged to only one cost driver, namely the number of days of hospitalization. Activity Based Costing is able to allocate activity costs to each product appropriately based on the consumption of each activity
Co-Authors Belinda Syawaliyyah Frans Habrizons Natasyah Aliyah Ramadina Okta Arianingsih Sri Mardiana