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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Rundengan, Fanda D. P.
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Economics, Econometrics & Finance Social Sciences

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Analisis sistem pengendalian internal pemerintah atas pengelolaan barang milik daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kabupaten Halmahera Barat Lessa, Yulia; Rundengan, Fanda D. P.; Afandi, Dhullo
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.277

Abstract

This study aims to determine the internal control system over the management of regional property at the Regional Research and Development Planning Agency West Halmahera Regency with SPIP Number 60 of 2008. Type of research type of research used is qualitative with a descriptive approach. Research results regarding the Government Internal Control System for the Management of Regional Property Regional Property Management at the Regional Research and Development Planning Agency of West Halmahera Regency West Halmahera shows the elements of the control environment, risk assessment, information and communication, and monitoring have been carried out in accordance with PP Number 60 of 2008, while the element of control activities is not yet appropriate. This is This is because physical control over assets regarding security has not been well implemented.
Alokasi biaya bersama dalam menentukan harga pokok produksi Joint Product pada Victoria Bakery Mekutika, Maria Carolina; Pusung, Rudy J.; Rundengan, Fanda D. P.
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.326

Abstract

Victoria Bakery is a small-scale home industry that produces a variety of breads and cakes, catering to both online and offline markets. Accurate allocation of joint costs is essential in determining the Cost of Goods Sold (COGS), as it reflects the actual costs incurred during the transformation of raw materials into finished goods. Joint costs refer to production expenses shared across multiple products that are generated simultaneously in a single process. This study aims to analyse the allocation of joint costs in determining the COGS at Victoria Bakery. A qualitative research method with a case study approach was employed, utilizing primary data obtained through interviews and documentation. The findings reveal that Victoria Bakery sets a selling price of IDR 10,000 per package for original thick loaf bread and IDR 5,000 per package for chocolate bread. The study applies the relative sales value method to allocate joint costs, resulting in a calculated COGS of IDR 4,683 per package for original loaf bread and IDR 2,514 per package for chocolate bread. These results demonstrate a significant margin between the COGS and the selling prices. The discrepancy is attributed to the lack of a systematic cost calculation method, which has led to inaccurate cost allocation and pricing decisions.
Co-Authors Dhullo Afandi Lessa, Yulia Mekutika, Maria Carolina Rudy J. Pusung