Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Fadillah Ashary
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 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.
PENGARUH IMPLEMANTASI CORETAX DAN PEMAHAMAN WAJIB PAJAK BADAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. PRODIA WIDYAHUSADA Fadillah Ashary; Dinar Riftiasari; Achmad Ridwan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.6448

Abstract

Penelitian ini bertujuan buat menganalisis efek berasal implementasi Core Tax Administration System (Coretax) dan pemahaman harus pajak badan mengenai Pajak Pertambahan Nilai (PPN) terhadap tingkat kepatuhan pelaporan PPN pada PT Prodia Widyahusada Tbk. Penelitian ini menggunakan pendekatan kuantitatif menggunakan metode analisis regresi linier berganda. Populasi pada penelitian ini artinya karyawan bagian keuangan PT Prodia Widyahusada Tbk yg terlibat pribadi pada administrasi PPN, dimana semua populasi yang berjumlah 59 orang dijadikan sampel (total sampling). Pengumpulan data dilakukan melalui penyebaran survey menjadi data primer. berdasarkan analisis data, ditemukan bahwa variabel implementasi Coretax secara tersendiri memiliki dampak negatif yg signifikan di kepatuhan pelaporan PPN. sementara itu, variabel pemahaman wajib pajak badan secara terpisah menunjukkan pengaruh positif yang signifikan. Meskipun demikian, analisis simultan mengonfirmasi bahwa kombinasi antara implementasi Coretax dan pemahaman harus pajak badan secara signifikan mampu menaikkan taraf kepatuhan pelaporan PPN. Koefisien determinasi memberikan bahwa sebanyak 65% variabel kepatuhan pelaporan PPN bisa dijelaskan oleh ke 2 variabel independen tadi, sedangkan sisanya ditentukan sang faktor lain pada luar penelitian ini.
Co-Authors Achmad Ridwan Dinar Riftiasari Maria Sari Ayu Reza Agustur Reza Agustur Karunia Sari Ayu Suroso suroso