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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Management, Economic and Accounting (JMEA)
Khoiriyah, Zainab
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Economics, Econometrics & Finance

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Analysis Of Activity Based Costing And Cost Volume Profit To Determine Optimal Profit At The Eka Jaya Opak Factory Khoiriyah, Zainab; Nurwani; Syafina, Laylan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9245

Abstract

Competition in the traditional food industry requires Micro, Small, and Medium Enterprises (MSMEs) to have an accurate costing system to support optimal selling price determination and profit planning. The Eka Jaya Opak Factory, one of the MSMEs processing raw opak in Deli Serdang Regency, still uses conventional costing methods that only calculate raw material and direct labor costs, while factory overhead costs have not been allocated systematically. This condition has the potential to cause cost distortion and inaccuracies in profit planning. This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production and integrate it with Cost-Volume-Profit (CVP) analysis to determine optimal profit. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. Data are analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that the cost of production based on the ABC method is Rp 7,050.3/kg, higher than the conventional method of Rp 6,681/kg because overhead costs are allocated based on actual activities that consume resources. The integration of ABC and CVP resulted in an optimal selling price strategy at a 50% markup with a profit of Rp 109,984,664 per month, a Break Even Point of 6,394 kg, and a Margin of Safety of 79.5%. These findings indicate that the integrated ABC and CVP approach can improve the accuracy of cost information and support managerial decision-making in MSME profit planning more effectively and sustainably.
PERBANDINGAN PRAKTIK AKUNTANSI INTERNASIONAL : STUDI KASUS DI NEGARA BERKEMBANG DAN NEGARA MAJU Ananti, Aurensia; Arnasyah, Indah Dwi; Khoiriyah, Zainab
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 1 (2025): Volume 4 Issue 1 February 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i1.3102

Abstract

Artikel ini membahas perbandingan sistem akuntansi di Indonesia dan Singapura, dengan fokus pada penerapan International Financial Reporting Standards (IFRS). Singapura telah mengadopsi IFRS secara penuh sejak 2018, sementara Indonesia masih dalam proses konvergensi sejak 2012. Meskipun keduanya mengikuti standar internasional, tantangan yang dihadapi berbeda, terutama di Indonesia yang memiliki sektor UMKM yang lebih besar. Perbandingan antara Singapura dan Indonesia dalam implementasi IFRS menunjukkan pentingnya harmonisasi standar akuntansi internasional untuk mendukung transparansi, konsistensi, dan daya tarik investasi global. Meski kedua negara memiliki pendekatan yang berbeda sesuai dengan tingkat perkembangan ekonominya, upaya untuk terus memperkuat praktik akuntansi menjadi langkah strategis dalam menghadapi dinamika ekonomi global yang semakin kompleks. Artikel ini bertujuan memberikan wawasan mengenai perbedaan implementasi standar akuntansi internasional antara negara maju dan berkembang, serta dampaknya terhadap transparansi dan daya saing ekonomi.
Co-Authors Ananti, Aurensia Arnasyah, Indah Dwi Laylan Syafina Nurwani