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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
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.
Evaluation of the implementation of the government's internal control system in managing village finances in Bulawan Village Raranta, Audy; Rundengan, Fanda D. P.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.398

Abstract

The implementation of the Government Internal Control System (SPIP) plays a crucial role in ensuring transparency, accountability, and effectiveness in managing village finances. This study aims to evaluate how SPIP is applied in the areas of monitoring and financial administration in Bulawan Village, based on Government Regulation No. 60 of 2008 and the Ministry of Home Affairs Regulation No. 20 of 2018. Using a qualitative descriptive approach, data were collected through interviews, direct observations, and documentation. The findings reveal that the internal control system in Bulawan Village has generally been implemented in accordance with existing regulations. Continuous monitoring is carried out regularly by village officials and supervisors, ensuring compliance with financial management standards. However, several weaknesses were identified, particularly in the areas of independent evaluations and follow-up actions on audit recommendations. These shortcomings are mainly due to limited human resources and the lack of structured internal audit mechanisms at the village level. This study contributes empirically by providing in-depth insights into how SPIP functions within the unique context of local village governance in Indonesia. It emphasizes the importance of strengthening monitoring mechanisms, enhancing staff capacity, and integrating digital systems to improve accountability and financial reporting. The results can serve as a reference for policymakers and local governments in developing more effective internal control frameworks for rural financial management.
Co-Authors Dhullo Afandi Lessa, Yulia Mekutika, Maria Carolina Raranta, Audy Rudy J. Pusung