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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Mita Azira
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Economics, Econometrics & Finance

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Penerapan Blockchain Dalam Meningkatkan Keamanan Akuntansi Dan Transparansi Sistem Informasi Akuntansi Zahwa Juwita; Febri Yollanda; Mita Azira; Zul Azmi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.249

Abstract

Blockchain technology has enormous potential to transform various sectors including accounting. This article is written to discuss how the application of blockchain technology can improve security and transparency in accounting information systems. This study uses a literature study method with a qualitative approach. The results of the study show that blockchain can improve data integrity, prevent manipulation, and provide transparent access to stakeholders. However, obstacles such as implementation costs, regulations, and technology adoption are still challenges that need to be overcome. This article concludes that blockchain has great potential in the world of accounting, if only these challenges can be overcome.
Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada Umkm Seblak Prasmanan Teh Lianti Kota Pekanbaru Nur Fitriana; Erna Murniati; Zahwa Juwita; Mita Azira
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.273

Abstract

This research aims to evaluate the selling price using the cost-plus pricing method by applying the full costing approach to an UMKM (Micro, Small and Medium Enterprises) seblak stall called Teh Lianti. This UMKM specializes in culinary businesses, established in 2022, and located at Jl. Abat simpang Jl. Kuting No. 4, Kampung Melayu, Sukajadi District, Pekanbaru City, Riau. The data were obtained through direct interviews with the business owner, Teh Lianti, and applying quantitative methods. The data was then processed and adjusted using the cost-plus pricing method.The research results indicated that the total cost of goods produced based on Teh Lianti's UMKM was lower compared to the full costing method, resulting in a difference of Rp. 2,589,792 in the cost of goods produced, and a difference of Rp. 273 per portion.In the cost-plus pricing calculation, the researcher found that the resulting selling price was lower than the selling price set by the UMKM. This is because the UMKM did not calculate the selling price accurately and clearly based on the profit percentage. The researcher emphasizes the importance of conducting a detailed analysis of costs, competitors, and the market before setting a selling price that is appropriate to compete effectively in the market among other UMKM.
Co-Authors Azmi, Zul Erna Murniati Febri Yollanda Nur Fitriana Zahwa Juwita