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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Akuntansi Pajak dan Kebijakan Ekonomi Digital
Abdullah Ariq Akbar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Harga Pokok Produksi dan Penjualan pada UMKM Boembu Rumah Catering Abdullah Ariq Akbar; Dehan Akramann; Erland Ahmad Daniyal; Yuni Astuti Tri Tartiani
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 4 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i4.3313

Abstract

This study aims to analyze the calculation of Cost of Goods Manufactured (COGS) and sales strategies at MSME Boembu Rumah Catering. Using a direct interview method with the business owner, this research explores the components of production costs which include raw materials, labor, and overhead costs. The results showed that Boembu Rumah Catering was able to determine a competitive and efficient selling price, thus achieving a profit of 98%. In conclusion, accurate COGS calculation and proper understanding of cost components can improve the efficiency and profitability of MSME businesses, while strengthening competitiveness in the catering market.
Pengaruh Pemanfaatan Teknologi Digital dan Kecerdasan Buatan terhadap Tingkat Produktivitas Mahasiswa Akuntansi Abdullah Ariq Akbar; Agung Laksono; Dehan Akramann; Erland Ahmad Daniyal
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1669

Abstract

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.
Persepsi Pengguna Laporan Keuangan terhadap Peran Laporan Audit Kas dan Setara Kas dalam Meningkatkan Kualitas Perusahaan Abdullah Ariq Akbar; Fajar Yudha Septianto; Muhammad Andra Priatama A.; Ridwan Zulfi Agha
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1742

Abstract

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.
Co-Authors Agung Laksono Dehan Akramann Erland Ahmad Daniyal Fajar Yudha Septianto Muhammad Andra Priatama A. Ridwan Zulfi Agha Yuni Astuti Tri Tartiani