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Bondan Wirajaya
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Economics, Econometrics & Finance

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Pemetaani Bibliometriki terhadapi Perkembangani Penelitiani Auditi Oprasionali Menggunakani VOSviewer Ahmadi Sorip; Bondan Wirajaya; Carmeli Meiden
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2484

Abstract

Accounting research and the use of operational auditing aims to trigger a signal that lies in the growth of the field of accounting research. Interpreting and explaining operational auditing and its use in the development of accounting research is the aim of this research. and the interaction phenomena of accountants as a result of this research.i Therefore, accounting research cannot be separated into subjects and objects of research. This research.i The literature review in this research provides insight into the application of operational auditing.i This study takes articles about operational auditing from 2017 to 2022. In 2019, there were 32 articles and the country that published the most operational audit articles was Indonesia. provide recommendations for further research. i Proposal for additional research, i search engines other than Google, i Scholar, i can add, i Scorpusi and other tools, i can add, i and the research period is 20 years
Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi Bondan Wirajaya; Hanif Ismail
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2491

Abstract

The aim of this research is to determine the application of the Activity Based Costing method to increase the accuracy of production cost calculations. The research method used in this research is a descriptive research method using a case study approach which took the research location in Puspita, Jakarta City. The results of this research show that the calculation of production costs using the traditional analytical accounting method is IDR 15,978.15 while the Activity Based method of determining the cost of production Costing is IDR 15,766.36 so there is a price difference in the D lunch box production method at Pupita Catering Town Jakarta, which is more appropriately applied to operating costs based on the difference of IDR. 211.79 is lower compared to traditional cost accounting methods because factory overhead costs are allocated to several cost drivers so that operating costs can be allocated to products correctly and precisely according to the consumption of each activity.
Co-Authors Ahmadi Sorip Carmeli Meiden Hanif Ismail