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All Journal BJRM (Bongaya Journal of Research in Management) Akuntansi Pajak dan Kebijakan Ekonomi Digital Hikamatzu Journal of Multidisciplinary Research Jurnal Ilmiah Manajemen Dan Kewirausahaan
Iqrima Mas Mappangile
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science

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Analisis Penetuan Harga Pokok Produksi untuk Menentukan Harga Jual Produk : Studi Kasus pada Akar Coffe Alamsa Alamsa; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.756

Abstract

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.
Implementasi Penilaian Aset Tetap Berdasarkan PSAP No. 07: Studi Kasus pada Dinas Pertanian dan Ketahanan Pangan Kota Tarakan Iqrima Mas Mappangile; Syahrial Maulana
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.758

Abstract

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.
Evaluasi Kinerja Keuangan BAZNAS Republik Indonesia Menggunakan Rasio Keuangan Syariah : Periode 2019–2021 Iqrima Mas Mappangile; Syahrial Maulana
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4616

Abstract

This study aims to evaluate the financial performance of the National Amil Zakat Agency (BAZNAS) of the Republic of Indonesia during the period 2019–2021 using Islamic financial ratios as the primary analytical tool. The assessment focuses on four key ratios: liquidity, solvency, amil fund efficiency, and activity, to measure the effectiveness, efficiency, and Sharia compliance in managing zakat, infaq, and sadaqah funds. The findings show that BAZNAS maintained high liquidity levels, though this was partly due to idle funds resulting from delays in fund distribution. Solvency ratios significantly declined in 2021, primarily due to the overutilization of amil funds exceeding Sharia limits. Although amil fund management was generally efficient and within the prescribed thresholds, weaknesses were found in budget control and operational management. Activity ratios indicated a positive trend in fund distribution, supported by the implementation of the SIMBA (BAZNAS Management Information System) technology. The study concludes that BAZNAS must enhance transparency, improve fund distribution efficiency, and strengthen internal controls to optimize its role in empowering the ummah in accordance with Sharia principles.
TRANSPARANSI DAN AKUNTABILITAS ANGGARAN KELURAHAN: STUDI KASUS KELURAHAN KARANG REJO, KOTA TARAKAN Noviyanti Angreani; Truly Wulandari; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines transparency and accountability in budget management at Karang Rejo Urban Village, Tarakan City, a non-SKPD (non–work unit) government entity without direct authority over public funds. Using a qualitative case study approach with data from in-depth interviews, the research found that fiscal management remains centralized and administrative, with accountability directed vertically to the City Government through Inspectorate audits. Transparency to the public is minimal, as financial information is not disclosed and digital systems like the Government Resource Management System (GRMS) are not yet implemented. Manual handling of Revolving Operational Funds (UP) further causes reporting delays and administrative errors. Key obstacles include regulatory limitations, inadequate human resources, and a lack of digital infrastructure. The study recommends institutional reform and the adoption of digital public information systems to improve community participation and enhance local fiscal governance
Systematic Literature Review: Deteksi, Faktor, dan Dampak Manipulasi Laporan Keuangan Noviyanti Angreani; Truly Wulandari; Iqrima Mas Mappangile
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.976

Abstract

Artikel  ini bertujuan untuk meneliti manipulasi laporan keuangan melalui tiga aspek utama, yaitu metode deteksi, faktor penyebab, dan dampaknya. Studi ini menggunakan pendekatan Tinjauan Pustaka Sistematis (SLR) dengan menganalisis 30 artikel yang diterbitkan antara tahun 2020 dan 2026. Metode PRISMA diterapkan untuk memastikan bahwa proses pemilihan literatur dilakukan secara sistematis dan transparan. Analisis data dilakukan menggunakan analisis konten untuk mengidentifikasi pola dan hubungan antar variabel yang dibahas dalam studi sebelumnya. Hasil menunjukkan bahwa Beneish M-Score adalah metode yang paling umum digunakan dalam mendeteksi manipulasi laporan keuangan karena mudah diterapkan dan memberikan indikasi awal kecurangan, meskipun tidak sepenuhnya akurat jika digunakan sendiri. Dari perspektif faktor, kesulitan keuangan diidentifikasi sebagai pendorong utama, didukung oleh kemampuan manajemen untuk melakukan manipulasi. Faktor lain seperti tata kelola perusahaan dan pengendalian internal yang lemah juga meningkatkan risiko kecurangan. Dari segi dampak, manipulasi laporan keuangan sering dikaitkan dengan penghindaran pajak, kualitas pelaporan keuangan yang lebih rendah, dan penurunan nilai perusahaan
Co-Authors Alamsa Alamsa Noviyanti Angreani Olivia Pamilangan Andi’lolo Syahrial Maulana Truly Wulandari