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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Akuntansi Malikussaleh
Rany Gesta Putri
Universitas Malikussaleh
Humanities Energy Social Sciences Other

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EDUCATION AND APPLICATION OF PROCESS COSTING FOR HOME INDUSTRY ACTORS IN DETERMINING COMPETITIVE PRODUCT PRICES Nur Afni Yunita; Nurhasanah; Rany Gesta Putri; Sri Mulyati; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19464934

Abstract

This Community Service Activity (PKM) was carried out to improve the understanding of home industry players in applying the process costing method as the basis for calculating production costs and determining competitive selling prices. A lack of understanding of cost allocation leads to inaccuracies in pricing and business performance measurement. Through training and mentoring activities, partners were trained to systematically identify, calculate, and accumulate production costs and compile simple financial reports. The results of the activities showed an increase in the partners' ability to manage costs, use resources efficiently, and accurately set product prices. The application of process costing has proven to support more professional, efficient, and competitive business management.
Pengaruh Corporate Governance, Pengungkapan Environmental Dan Social Terhadap Nilai Perusahaan (Studi Pada Perusahaan Tambang Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020) Winton Haposan Purba; Yunina Yunina; Iswadi Bensaadi; Rany Gesta Putri
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 3 (2022): Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i3.8678

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, pengungkapan environmental dan social terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 yang populasinya berjumlah sebanyak 43 perusahaan. Teknik pengambilan sampel mengunakan purposive sampling sehingga mendapatkan 23 sampel perusahaan dengan 92 pengamatan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang dikumpulkan dengan teknik studi dokumentasi dan penelitian kepustakaan yang diperoleh melalui www.idx.co.id, atau website resmi perusahaan masing-masing yang di analisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional, dewan komisaris independen, pengungkapan environmental dan social secara parsial tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan. Selanjutnya, variabel kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan.
Co-Authors Iswadi Bensaadi Nur Afni Yunita Nurhasanah Sri Mulyati Winton Haposan Purba Yunina Yunina Yusra, Muhammad