Articles
<![CDATA[USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY ]]>
<![CDATA[Pramandiri, Hizkia Anugerah]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v11i1.50
<![CDATA[The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price.
This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Hubermans technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion. The research was conducted by comparing full-costing and cost-plus pricing methods.
Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting method in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.]]>
<![CDATA[ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS ]]>
<![CDATA[Indratama, Janitra Yoga]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Sunarmo, Agus]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): Vol 3 No 2 (2018) : Soedirman Accounting Review Desember 2018 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/sar.v3i2.1233
<![CDATA[This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports. ]]>
<![CDATA[USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY ]]>
<![CDATA[Pramandiri, Hizkia Anugerah]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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Full PDF (551.822 KB)
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DOI: 10.25170/jara.v11i1.50
<![CDATA[The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price.This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion. The research was conducted by comparing full-costing and cost-plus pricing methods.Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting method in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.]]>
<![CDATA[Pengembangan Inovasi Produk dan Manajemen Usaha Cheese Stick Herbal di Kelurahan Bantarsoka Kecamatan Purwokerto Barat Kabupaten Banyumas ]]>
<![CDATA[Adawiyah, Wiwiek Rabiatul]]>;
<![CDATA[Pramuka, Bambang Agus]]>;
<![CDATA[Praptapa, Agung]]>
<![CDATA[ Darma Sabha Cendekia Vol 5 No 2 (2023): Darma Sabha Cendekia-Desember 2023 ]]>
Publisher : <![CDATA[Jurusan Ilmu Ekonomi dan Studi Pembangunan | Universitas Jenderal Soedirman ]]>
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DOI: 10.32424/dsc.v5i2.3566
<![CDATA[Tujuan pengabdian kepada masyarakat ini adalah melakukan pendampingan motivasi kewirausahaan dan keterampilan memberikan pelatihan diversifikasi produk olahan berbahan dasar campuran aneka sayur khususnya bagi warga kelurahan Bantarsoka dan hibah peralatan produksi untuk mengingkatkan produksi Cheese Stick Herbal. Metode pengabdian kepada masyarakat yang digunakan yaitu memberikan pendampingan baik itu berupa motivasi dalam kewirausahaan dan pemberian keterampilan baru yaitu membuat makanan olahan campuran sayuran serta memberikan pelatihan diversifikasi produk. Target utama pengabdian kepada masyarakat ini adalah seluruh anggota pengusaha Cheese Stick Herbal. Hasil dari pengabdian ini adalah anggota pengusaha Cheese Stick Herbal menjadi lebih termotivasi untuk melakukan wirausaha, lebih memahami produksi yang efektif dan efisien serta menciptakan inovasi baru yang dapat menambah nilai hasil produksi.]]>
<![CDATA[Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi ]]>
<![CDATA[Maulina Devi, Agitha Rizky]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Farida, Yusriyati Nur]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i6.2869
<![CDATA[This study aims to determine the effect of auditor specialization variables, debt maturity, accounting conservatism, and the quality of financial reports on investment efficiency practices in property and real estate sector companies. The investment efficiency measurement model is measured by growth opportunity measurements. This type of research is quantitative, using secondary data in the form of annual reports from property and real estate companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variables of auditor specialization and accounting conservatism have a positive and significant effect on investment efficiency, while the financial report quality variable has a positive but insignificant effect on investment efficiency. In addition, the debt maturity variable has a negative and insignificant effect on investment efficiency for property and real estate companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Intellectual Capital di UMKM: Analisis Bibliometrik ]]>
<![CDATA[Artati, Dwi]]>;
<![CDATA[Herwiyanti, Eliada]]>;
<![CDATA[Lestari, Puji]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Suyono, Eko]]>;
<![CDATA[Kusuma, PDI]]>
<![CDATA[ Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari ]]>
Publisher : <![CDATA[Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo ]]>
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DOI: 10.32500/jematech.v7i1.5893
<![CDATA[Perkembangan teknologi dan ilmu pengetahuan yang sangat cepat adalah tanda era globalisasi. Era globalisasi ditandai dengan persaingan ekonomi. Daya saing saat ini bergantung pada kemampuan usaha mikro, kecil, dan menengah (UMKM) dalam bidang teknologi dan ilmu pengetahuan. UMKM yang mampu bersaing selalu berupaya mencari strategi bersaing dan basis daya saing yang tepat untuk unggul. UMKM perlu menggunakan strategi pengelolaan pengetahuan untuk meningkatkan daya saing dengan implementasi pengelolaan Intellectual Capital. Artikel ini bertujuan untuk mengetahui dan memetakan penelitian yang membahas tentang Intellectual Capital di UMKM (MSMEs) dengan bibliometrik dalam periode pangamatan dari tahun 1998 sampai dengan tahun 2023. Data diperoleh dari database Scopus dengan kata kunci “Intellectual Capital AND MSMEs”. Dari pencarian dalam database scopus diperoleh sebanyak 285 artikel atau dokumen yang membahas tentang Intellectual Capital di UMKM. Metode yang digunakan yaitu analisis bibliometric, dengan menggunakan software R biblioshiny dan Microsoft excel. Hasil dari pemetaan ini menunjukkan bahwa dari waktu ke waktu publikasi meningkat. Sumber publikasi terbanyak berasal dari Journal of Intellectual Capital. Dokumen yang paling banyak dikutip adalah artikel karya Chen, Y. S. (2008). Sementara penulis yang paling banyak publikasi yaitu Khalique M. Dan topik yang sering dibahas adalah Knowledge – Management.]]>
<![CDATA[LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) ]]>
<![CDATA[Rismayani, Gista]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Herwiyanti, Eliada]]>;
<![CDATA[Lestari, Puji]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v6i2.2015
<![CDATA[The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.]]>
<![CDATA[LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) ]]>
<![CDATA[Rismayani, Gista]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Herwiyanti, Eliada]]>;
<![CDATA[Lestari, Puji]]>
<![CDATA[ JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER) ]]>
Publisher : <![CDATA[LP2M Universitas Perjuangan Tasikmalaya ]]>
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DOI: 10.36423/jumper.v6i2.2015
<![CDATA[The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.]]>
<![CDATA[Pemodelan Tata Kelola Perusahaan pada Industri Rumah Sakit di Indonesia ]]>
<![CDATA[Purnomo, Ragil]]>;
<![CDATA[Praptapa, Agung]]>
<![CDATA[ Medikonis Vol. 16 No. 2 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara ]]>
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DOI: 10.52659/medikonis.v16i2.136
<![CDATA[Abstract Corporate governance in hospital is an aspect that is closely related to ensuring the quality of health services. There are several hospital governance problems, including unclear policies and procedures related to patient safety. Non-compliance with established regulations and safety standards can increase the risk of incidents that harm patients. Ineffective leadership often leads to decisions that are not based on data or patient needs, resulting in suboptimal care. A poor risk management system also allows hospitals to fail to identify and manage risks that could endanger patients. A lack of ongoing training and skill updates for staff can result in staff being less prepared to handle emergency situations or changes in medical practice. Hospitals often do not implement risk mitigation plans in providing services, thereby affecting patient safety. This research was conducted with the aim of knowing corporate governance in the hospital industry in Indonesia. The data used was obtained from several references on the internet media in the form of books, journals, articles, and others. The results of this study indicate that corporate governance in hospitals is an important concept that involves various aspects such as management, finance, and regulatory compliance. In addition, a reliable management information system that supports good corporate governance is essential to improve service quality and operational efficiency of hospitals. Regular risk evaluation and transparency in decision-making and hospital operations are integral parts of the Internal Control System (ICS). The implementation of good corporate governance in hospitals can help create a work environment that is safe, efficient and focused on the needs of patients. Companies with better governance tend to experience lower levels of earnings management, suggesting a negative relationship between governance and earnings management practices. This research is expected to be useful and beneficial for related parties. Companies should consider governance mechanisms related to shareholder and board protection to ensure better operational sustainability.]]>
<![CDATA[The effect of company size, institutional ownership, profitability and leverage on dividends payout ratio ]]>
<![CDATA[Widodo, Febry Pamungkas Tri]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Suparlinah, Irianing]]>;
<![CDATA[Setyorini, Christina Tri]]>
<![CDATA[ Journal of Contemporary Accounting Volume 3 Issue 2, 2021 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol3.iss2.art3
<![CDATA[The implication of this research is that company managers are expected to make dividend payout ratio decisions by looking at the factors that influence it, this is hoped that the company can avoid agency problems that can cause agency costs in the company, for corporate investors it is expected to be used as reference material for investing in the company by looking at the factors that affect the dividend payout ratio before investing, this study is expected to provide information about the factors that can affect the dividend payout ratio in the financial sector companies and is expected to be used as a reference for further research in the field of dividend payout ratios, further researchers can add other variables to find out other variables that affect the dividend payout ratio. This study is a study that uses secondary data and this study aims to determine the effect of company size, institutional ownership, leverage, and profitability on dividend payout ratio. The population in this study were financial sector companies on the Indonesian stock exchange in the period 2016-2018. The sample in this study were 16 companies in a 3year period. The sampling technique used was purposive sampling and the data analysis used was multiple linear regression analysis. The results of this study indicate that institutional ownership and profitability have a significant positive effect on the dividend payout ratio. Meanwhile, the variable company size and leverage does not have a significant effect on the dividend payout ratio.]]>
