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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen Dan Kewirausahaan
Iqrima Mas Mappangile
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Economics, Econometrics & Finance

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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.
Co-Authors Alamsa Alamsa Olivia Pamilangan Andi’lolo Syahrial Maulana