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All Journal Jurnal Riset Terapan Akuntansi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service
A.R, Sopiyan
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Pendampingan Perhitungan Harga Pokok Produksi Jumputan Berdasarkan Pesanan Pada UMKM Galeri Wong Kito A.R, Sopiyan; P, Periansya; F, Firmansyah
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 9 (2024): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14856528

Abstract

This community service aims to provide assistance. This service program aims to help partners analyze the calculation of the cost of production and calculate depreciation costs for fixed assets and electricity costs to factory overhead costs so that the cost of production reflects the correct price. This is because Partners still use simple and simple calculations. In calculating the cost of production, the Wong Kito Palembang Gallery UMKM Junputan Business has not classified costs correctly. To get a solution, apart from being given knowledge and skills related to financial bookkeeping, partners are also given assistance in calculating the cost of production for orders.
Pendampingan Perhitungan Harga Pokok Produksi Jumputan Berdasarkan Pesanan Pada UMKM Galeri Wong Kito A.R, Sopiyan; P, Periansya; F, Firmansyah
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 9 (2024): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14856528

Abstract

This community service aims to provide assistance. This service program aims to help partners analyze the calculation of the cost of production and calculate depreciation costs for fixed assets and electricity costs to factory overhead costs so that the cost of production reflects the correct price. This is because Partners still use simple and simple calculations. In calculating the cost of production, the Wong Kito Palembang Gallery UMKM Junputan Business has not classified costs correctly. To get a solution, apart from being given knowledge and skills related to financial bookkeeping, partners are also given assistance in calculating the cost of production for orders.
ANALISIS DETERMINAN TINGKAT PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI SUMATERA SELATAN A.R, Sopiyan; Indriasari, Desi; Periansya, Periansya; Adelima, Dinna
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121203

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Daerah, Indeks Pembangunan Manusia, dan Opini Audit terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan. Pengungkapan yang digunakan berlandaskan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Data penelitian menggunakan data sekunder. Data penelitian ini diperoleh dari Ikhtisar Hasil Pemeriksaan Semester (IHPS) I, Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD), dan data Indeks Pembangunan Manusia Kabupaten/Kota di Provinsi Sumatera Selatan. Jumlah sampel sebanyak 13 Kabupaten dan 4 Kota dengan total pengamat 85 Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Daerah mulai dari tahun 2017-2021. Teknik yang digunakan dalam penelitian ini adalah teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa Aset Daerah berpengaruh positif dan signifikan terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah, Indeks Pembangunan Manusia tidak berpengaruh terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah, Opini Audit tidak berpengaruh terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah. Kata Kunci : Aset Daerah, Indeks Pembangunan Manusia, Opini Audit, Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah.
Co-Authors Adelima, Dinna Firmansyah F Firmansyah Firmansyah Periansya Indriasari, Desi P, Periansya