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All Journal IIJSE Jurnal Ekonomi, Manajemen, Akuntansi
Anke Priyono, Fri Medistya
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Economics, Econometrics & Finance Social Sciences

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The Influence of Activity-Based Costing and Just-in-Time on Efficiency Cost Production with Company Size as a Moderation Variable Anke Priyono, Fri Medistya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6490

Abstract

Study This aiming for test the influence of Activity Based Costing (ABC) and Just in Time (JIT) on Efficiency Cost Production (EBP) with Company Size as variable moderation. In competition, an increasingly growing industry, strict efficiency cost production has become important in increasing the Power competitiveness and profitability of companies. The ABC method is used for allocate cost based on actual activity​ consume source power, while JIT focuses on reducing waste and optimization production through management proper stock​ time. This Research uses is quantitative approach with a regression moderation approach to test the connection between the variables studied. Data obtained from the company manufacturing listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The results of the study show that ABC and JIT have an effect positive and significant to efficiency cost production. In addition, Company Size strengthens the influence of ABC on efficiency cost production, but no to moderate the influence of JIT. This is show that more ABC implementation effective in the company with a larger scale large, while JIT can apply optimally without​ influenced by size company. Combination implementation of ABC and JIT can become strategic approach​ in increase efficiency cost production and power competition companies in the industry manufacturing.
Analisis Sistem Akuntansi Persedian Dengan Metode Fifo Pada Toko Lapis Kukus Surabaya Tariza, Tariza; Anke Priyono, Fri Medistya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10685

Abstract

Penelitian ini menganalisis sistem akuntansi persediaan dengan metode First In First Out (FIFO) pada Toko Lapis Kukus Surabaya, yang bergerak di sektor ritel makanan dengan produk berumur simpan pendek. Menggunakan pendekatan kualitatif deskriptif, data diperoleh melalui wawancara mendalam dengan staf dan manajemen. Hasilnya menunjukkan bahwa metode FIFO diterapkan secara fisik dan administratif melalui sistem campuran manual dan digital. Penerapan ini efektif dalam menjaga kesegaran produk, meningkatkan akurasi laporan keuangan, serta memengaruhi nilai persediaan akhir, harga pokok penjualan, laba bersih, dan pajak. Namun, tantangan seperti kesalahan pencatatan, keterbatasan ruang, dan kurangnya pelatihan staf masih ditemukan. Perusahaan merespons dengan evaluasi berkala, pelatihan internal, dan digitalisasi sistem. Temuan ini menggarisbawahi relevansi FIFO dalam industri makanan skala menengah dan memberikan kontribusi praktis serta akademik bagi pengembangan sistem persediaan yang efisien dan andal.
Co-Authors Tariza, Tariza