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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Hikamatzu Journal of Multidisciplinary Research
Olivia Pamilangan Andi’lolo
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance 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.
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

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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
Co-Authors Alamsa Alamsa Iqrima Mas Mappangile Noviyanti Angreani Truly Wulandari