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Pentingnya Budgeting dan Menabung Bagi Generasi Muda Desy Arigawati; Karpi andriyansah; Cahyadi Yusuf Hidayat; Rohana Manullang; Inddah Wulandari Anggreini; Marieta Soehaoni Halawa; Alfian Dewangga Purba; Tabah Siregar; Rachel Octavia
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i4.1240

Abstract

The Community Service carried out at this school aims to provide a direct contribution to the quality of education and skill development for students and teachers in the school environment. This activity is focused on empowering and increasing the competence of students and teaching staff in facing educational challenges in the modern era. The methods used include education, sharing sessions and mentoring based on real needs in the field .This service activity is carried out with the aim of increasing the quality of the learning process through the application of methods that are more effective and enjoyable for students. It is hoped that, through this activity, a more inclusive and innovative educational environment can be created, which in turn will have a positive impact on the quality of education in schools and encourage active community participation in supporting educational progress in the area.
Pengaruh Standard Costing terhadap Efektivitas Pengelolaan Biaya dengan Budgetary Control sebagai Variabel Pembanding pada Perusahaan Manufaktur dan Jasa di Indonesia Cahyadi Yusuf Hidayat
Journal of Economics and Business Vol. 4 No. 1 (2026): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v4i1.1617

Abstract

Penelitian ini menganalisis pengaruh standard costing terhadap efektivitas pengelolaan biaya dengan budgetary control sebagai pembanding pada perusahaan manufaktur dan jasa di Indonesia. Menggunakan pendekatan kuantitatif dengan desain deskriptif dan kausal, data dikumpulkan melalui kuesioner kepada manajer keuangan, operasional, dan staf akuntansi. Analisis dilakukan dengan statistik deskriptif, uji asumsi klasik, dan regresi linier berganda pada tingkat signifikansi 5%. Hasil menunjukkan standard costing berpengaruh signifikan terhadap efektivitas pengelolaan biaya, sedangkan budgetary control tidak berpengaruh signifikan secara parsial maupun simultan. Temuan ini menegaskan bahwa pengendalian berbasis standar dan analisis varians lebih efektif mendukung keputusan operasional dibandingkan pengendalian anggaran umum.