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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Elwiyani Army
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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COMMUNITY PARTICIPATION IN PAYING PBB WITHIN THE FRAMEWORK OF LOCAL WISDOM CULTURE Elwiyani Army; Haliah; Nirwana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.95

Abstract

The purpose of this study is to find out how community participation in paying the PBB within the framework of cultural values of local wisdom (Alempureng and Assitinajang in Soppeng Regency). The primary data in this study was obtained from interviews with the resource persons, namely the people of Soppeng Regency. This type of research is referred to in qualitative research carried out with an interpretive phenomenology approach. The results showed that some people in Baringeng Village, Soppeng Regency lacked obedient and honest awareness of the importance of paying the PBB. Many people do not understand the importance of paying the PBB itself and are more concerned with other needs that they think are far more important. Factors such as education, age and income turned out to be one of the deterring factors because the village was unable to provide efforts to be on time to pay the PBB.
TIME DRIVEN ACTIVITY-BASED COSTIN IN HEALTH SECTOR Mediaty; Asri Usman; Ririn Akhriani; Elwiyani Army
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.122

Abstract

This study aims to determine the use of TDABC in formulating health costs and the effect of cost management using TDABC on the health sector. The results of the study are that cost determination with the ABC method is difficult to implement by many organizations because of the high costs that must be incurred for interviews and surveys, the use of subjective and expensive time allocations to validate, and the difficulty of maintaining and updating models. While TDABC only requires estimation of two parameters. Daycoaches can account for complex activities and processes and provide more accurate cost information using time constraints and cost drivers. Therefore, processes with high cost and high variability can be identified and improved. The study concluded that TDABC can provide an accurate assessment of resource consumption and identify potential areas to improve efficiency. TDABC can be used as a strategic decision-making tool regarding the design of more effective treatment lines and thus contribute to cost measurement. The research method used is systematic literature review using PRISMA approach.
Co-Authors Asri Usman Haliah, Haliah MEDIATY Nirwana Ririn Akhriani