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All Journal JAF- Journal of Accounting and Finance Accounting Studies and Tax Journal
Samir, Yulia Gita
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Economics, Econometrics & Finance

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EXAMINING THE COST OF QUALITY IN THE CALCULATION OF COST OF GOODS OF PRODUCTION OF PALOLO DISTINCTIVE BROWN SUGAR Ridwan, Ridwan; Ni Made Suwitri Parwati; Ansar, Muhammad; Halwi, Muh. Darma; Indriasari, Rahayu; Samir, Yulia Gita
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 11 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pfjvzw94

Abstract

This study aims to find the concept of quality cost in calculating the cost of goods of typical Palolo brown sugar products in Palolo District, Sigi Biromaru Regency. This research is a qualitative study using an ethnomethodological approach. The research found four groupings in determining the COGS of brown sugar, namely Raw Material Costs, Support Costs, Factory Overhead Costs, and Quality Costs-Prevention Costs. In the brown sugar production process, from four categories of quality costs, the new brown sugar artisans carry out preventive cost activities, which include brown sugar quality planning activities, controlling the production process, and evaluating the quality of brown sugar.
Pengukuran Pembangunan Berkelanjutan Di Indonesia Noyo, Irfandi A.; Muliati, Muliati; Samir, Yulia Gita; Kasmawati, Kasmawati
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.6310

Abstract

Sustainable development is an abstract idea with complex goals and different aspects. This research was conducted to determine how sustainability can be measured, especially in Indonesia. This study describes sustainability as balancing economic, social, environmental, and legal development and management. The method of analysis in this study is quantitative but within the framework of descriptive analysis. Descriptive analysis is done by looking at the data through graphs and tables. Sustainable development is assessed in two ways. The first uses partial development indicators, and the second uses a composite index. This study provides one of the empirical pieces of evidence that sustainability requires a high level of balance between dimensions (economic, social, environmental, legal, and governance). Keywords: Sustainable development; Composite index
Co-Authors Halwi, Muh. Darma Muhammad Ansar, Muhammad Muliati Muliati, Muliati Ni Made Suwitri PARWATI Noyo, Irfandi A. Rahayu Indriasari Ridwan, Ridwan