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All Journal Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Jurnal Akuntansi dan Keuangan
Indra Wati
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA SEKTOR AGRIKULTUR BERBASIS PSAK 69 DALAM MENENTUKAN HARGA JUAL Nitri Mirosea; Wa Ode Aswati; Indra Wati
Jurnal Akuntansi dan Keuangan Vol 9 No 1 (2024): Februari
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i1.154

Abstract

Usaha karamba baik untuk dikembangkan mengingat besarnya potensi yang dimiliki oleh Kabupaten Wakatobi, namun usaha ini kurang diminati oleh masyarakat karena biaya yang dibutuhkan untuk mendirikan usaha ini sangat besar dan resiko yang dihadapi tinggi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penentuan harga pokok produksi menggunakan metode variable costing dalam menentukan harga jual pada usaha karamba Padallean. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Hasil penelitian menunjukan bahwa perhitungan harga pokok produksi oleh usaha karamba Padallean lebih tinggi di bandingkan menggunakan metode variable costing. Usaha ini menentukan harga jual menggunakan harga pasar dan belum menggunakan metode perhitungan harga jual cost plus pricing.
Digital Financial Services and Financial Inclusion as Drivers of SME Performance: The Moderating Effect of Dynamic Capabilities Indra Wati
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 2 No. 3 (2024): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 2 Nomor 3 October 2024 - J
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v3i1.126

Abstract

This study aims to analyze the impact of Digital Financial Services (DFS) and Financial Inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs), as well as the moderating role of Dynamic Capability in this relationship. The study uses a quantitative approach with a survey design and a sample of 135 MSMEs across various industry sectors. Data was collected through a questionnaire using a Likert scale to measure respondents' perceptions of each variable. Data analysis was conducted using Structural Equation Modeling (SEM) to examine the direct relationships between Digital Financial Services and Performance, Financial Inclusion and Performance, as well as the interaction between Dynamic Capability with both of these variables and Performance. The results of the study show that Digital Financial Services and Financial Inclusion have a significant impact on MSME performance. However, the interaction between Dynamic Capability and Financial Inclusion, as well as between Dynamic Capability and Digital Financial Services, did not show a significant effect on performance. This research provides valuable insights into the factors influencing MSME performance and the need for policies that support the development of digital financial services and financial inclusion to enhance business performance.
Co-Authors Nitri Mirosea Wa Ode Aswati