Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Fadillah Ashary
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Menentukan Harga Jual Minuman Boba Brown Sugar pada Brand “Meenum” Sari Ayu; Suroso Suroso; Reza Agustur; Fadillah Ashary
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3601

Abstract

It is important to pay attention to the calculation of the cost of production, due to increasing competition between businesses, creating quality products at fairly competitive prices. This research aims to determine the calculation of the cost of production in determining the selling price of Boba Brown Sugar beverage products under the "Meenum" brand. The Full Costing method is a method of determining the cost of a product that takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price is obtained from the cost of production plus expected profit. With secondary data from the "Meenum" Brand beverage business. The results of the research state that the calculation of the cost of production produces a difference that influences the determination of the selling price.
Analisis Anggaran Dan Realisasi Pendapatan dan Belanja Pada Rumah Sakit Umum Daerah Kramat Jati Tahun 2022 - 2023. Fadillah Ashary; Maria Sari Ayu; Reza Agustur Karunia; Suroso Suroso
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3559

Abstract

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.
Co-Authors Maria Sari Ayu Reza Agustur Reza Agustur Karunia Sari Ayu Suroso suroso