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All Journal Manajemen Bisnis dan Keuangan Korporat
Gerungai, Natalia Y. Telly
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Economics, Econometrics & Finance Social Sciences

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Penentuan harga pokok produksi berbasis activity based costing (Studi kasus pada UD Trikora) Galingging, Sri Karlina; Alexander, Stanly W.; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.263

Abstract

An accurate cost measurement system is essential to determine production costs and improve profitability. This research aims to analyse the cost of production of cakalang fish floss at UD Trikora using the Activity Based Costing (ABC) method. The method of analysis used is qualitative with a descriptive approach. The results of this study indicate that the application of the ABC method at UD Trikora in 2023 resulted in a production cost of IDR 136,000.  These results show that the ABC method can identify each activity and its associated costs, enabling the company to allocate costs more accurately. In addition, the application of this method can assist management in determining more competitive pricing strategies. The results of this study are expected to serve as a reference for the company to improve operational efficiency and profitability.
Evaluasi penerapan PSAK 24 tentang imbalan kerja pada PT. Pathemaang Raya Bitung Takatelide, Gesela; Karamoy, Herman; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.291

Abstract

Employee benefits include rewards given to employees or their dependents or beneficiaries, and can be settled through payments (or the provision of goods or services) either directly to employees, their spouses, children, or other dependents, or to third parties such as insurance companies. The aim of this research is to determine the implementation of PSAK 24 on employee benefits at PT Pathemaang Raya Bitung. The data analysis method used in this research is descriptive analysis. Based on the research findings obtained, PT Pathemaang Raya Bitung, in the recognition of employee benefits, has not yet complied with PSAK 24 on employee benefits because it has not recognized bonuses and overtime pay as short-term employee benefits and service awards as other long-term employee benefits.
Penerapan akuntansi pertanggungjawaban sebagai alat evaluasi kinerja manajer pusat biaya pada PT. Royal Coconut Gorontalo Timothy, Melvin Gabrielton; Gerungai, Natalia Y. Telly; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.354

Abstract

Responsibility accounting is a system developed in alignment with the characteristics and activities of a company to ensure that each organizational unit can be held accountable for its performance. This study aims to analyze the implementation of responsibility accounting as a tool for evaluating the performance of cost center managers at PT Royal Coconut Gorontalo. A qualitative descriptive research method was employed. Data were collected through interviews and documentation. The findings indicate that the implementation of responsibility accounting at PT Royal Coconut Gorontalo remains suboptimal. Responsibility reports still aggregate various types of costs into a single account without clear classification. Moreover, the budgeting process is not participatory, leading to discrepancies between the predetermined budget and actual operational conditions in the field.
Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing dan variabel costing untuk menentukan harga jual pada UMKM Kripik Pisang Chelsilo Wati, Ricky Katuuk; Saerang, David P. E.; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.379

Abstract

The increasingly complex and competitive business environment requires micro, small, and medium enterprises (MSMEs) to manage accurate cost information in determining production costs and selling prices. This study aims to analyze the calculation of cost of goods manufactured using full costing and variable costing methods to determine the selling price of Chelsilo Banana Chips MSME. This research employed a quantitative descriptive approach by collecting data directly from the enterprise’s financial records and production activities. The results show that the enterprise’s existing calculation produced a cost of IDR 65,376 per kilogram with a selling price of IDR 80,000 per kilogram. Using the full costing method resulted in IDR 74,820 per kilogram, while the variable costing method resulted in IDR 68,485 per kilogram. Determining the selling price using the mark-up method produced a selling price of IDR 89,784 per kilogram (20% mark-up) under full costing and IDR 82,866 per kilogram (21% mark-up) under variable costing. These findings highlight the importance of accurate cost allocation methods to improve pricing decisions and profitability for MSMEs.
Co-Authors David P. E. Saerang Galingging, Sri Karlina Herman Karamoy Sherly Pinatik Stanly W. Alexander Takatelide, Gesela Timothy, Melvin Gabrielton Wati, Ricky Katuuk