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All Journal Journal of Accounting and Digital Finance Jurnal Abdimas Independen
Baiq, Krisnina Maharani Putri
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Economics, Econometrics & Finance Social Sciences

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Pelatihan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing di UKM Printing House Akram, Akram; Animah, Animah; Mujahidi, Khairul; Hastuti, Ely Windarti; Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Anuggrah, Anggun; Amita, Amita
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1380

Abstract

Perhitungan harga pokok produksi dengan metode full costing dianggap lebih akurat karena mencakup semua komponen biaya dengan rinci dalam proses produksi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pembinaan terkait perhitungan harga pokok produksi dengan membandingkan perhitungan menggunakan metode full costing dengan metode yang diterapkan oleh UKM Printing House. Hasilnya menunjukkan bahwa metode full costing menghasilkan harga pokok produksi sebesar Rp 269,6-, yang lebih tinggi dibandingkan Rp 200,- menurut metode UKM Printing House. Perbedaan ini terjadi karena UKM Printing House hanya mempertimbangkan biaya bahan baku kertas hvs, biaya tenaga kerja, dan biaya overhead listrik, tanpa memasukkan biaya bahan baku lain seperti tinta, dan lem, serta biaya overhead tambahan seperti penyusutan peralatan, sewa tempat, dan wifi.
Analisis pertanggungjawaban keuangan Pondok Pesantren di Kecamatan Praya Barat Baiq, Krisnina Maharani Putri; Mujahidi, Khairul; Aptasari, Fety Widianti; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 4 No. 3 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i3.1375

Abstract

This research is intended to find out how the financial reporting of boarding schools in West Praya Sub-district and the reasons why each boarding school has not yet conducted financial reporting in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is qualitative research with a descriptive approach. The process of collecting data is done by interviews and documentation. This research was conducted in thirteen (13) boarding school foundations in West Praya Sub-district. The results of this study indicate that the financial reports made by each boarding school foundation in West Praya Sub-district are not in accordance with the Boarding School Accounting Guidelines, and there are several forms of financial responsibility. The reasons why boarding schools in West Praya Sub-district have not made financial reports in accordance with the Islamic Boarding School Accounting Guidelines are boarding schools do not know about the Boarding School Accounting Guidelines, there are no adequate human resources (HR), there are no permanent donors, the funds come from private funds, and the last reason is that there is no demand from donors for the boarding school foundation to make financial reports in accordance with the Islamic Boarding School Accounting Guidelines.
Akuntansi pendapatan kontrak konstruksi berdasarkan PSAK 115 tentang pendapatan dari Kontrak dengan pelanggan Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Mujahidi, Khairul; Hastuti, Ely Windarti
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1719

Abstract

This study aims to analyze in-depth how CV Yoranusa Abadi, as a construction company, recognizes revenue from its construction contracts with clients to provide specific services. The analysis is based on PSAK 115 concerning Revenue from Contracts with Customers. A qualitative research method with a descriptive approach is applied, with data collected through interviews, observations, and documentation. The findings indicate that CV Yoranusa Abadi has implemented the five stages of revenue recognition under PSAK 115 in all its construction projects. These stages include contract identification, identification of performance obligations, transaction price determination, transaction price allocation to performance obligations, and revenue recognition. Revenue is recognized and recorded based on the percentage of completed performance obligations agreed upon in the contract. This study can serve as an additional reference on how revenue recognition in construction companies aligns with the applicable accounting standards, namely PSAK 115
Co-Authors Akram, Akram Amita, Amita Animah Animah Anuggrah, Anggun Aptasari, Fety Widianti Ely Windarti Hastuti, Ely Windarti Mujahidi, Khairul