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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Maraknya Usaha Franchise dalam Perspektif Field dan Habitus : (Studi Kasus Tren Perdagangan Es Teh Solo) Ciek Julyati Hisyam; Aryo Anargya Hakim Putra; Fairuz Dhiya Putri; Muhammad Sufyan Rabbani; Selvy Gita Cahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.671

Abstract

The franchise business trend is growing rapidly, including in the iced tea trade. One of them that is currently viral is the Solo iced tea franchise business. This research examines the widespread trading of solo iced tea franchises from the field and habitus perspective of Pierre Boudieu. In this research, researchers used a qualitative and descriptive approach about the rise of the Solo Ice Tea Business. The author uses case study research with literature study and in-depth interviews. Habitus' perspective shows that people's consumption habits and preferences for local products contribute to the popularity and growth of this franchise. The development of the Es Teh Solo franchise is strongly influenced by the interaction between social structure (Field) and individual disposition (Habitus). The combination of economic, social and cultural capital is the key to success in a competitive market.
Pengaruh Gaya Hedonisme dan Trend FOMO Terhadap Konsumerisme Belanja Thrifting untuk Memenuhi Gaya Hidup : (Studi Kasus Mahasiswa Fakultas Ekonomi UNUSIDA 2021) Nur Evika Kamiliyatun Ni'mah; Nur Shinta Devayanti; Indrawan Syah; A Falaqil Isbakhi; Afifatus Sholichah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.672

Abstract

In today's modern era, there are many various fashion trends, one of which is thrifting, which has become a lifestyle among students. This research aims to analyze the influence of Hedonism and FOMO Style on Thrifting Consumerism among students at the Faculty of Economics, UNUSIDA Class of 2021. This research uses quantitative methods, data is collected using a questionnaire or questionnaire using a random sampling method. In this research, researchers used validity and reliability tests, discriminant validity tests, and hypothesis tests. The results of this research show that there is an influence of Hedonism and FOMO on Thrifting Consumerism among students at the Faculty of Economics, UNUSIDA Class of 2021.
Analisa Perhitungan Pada Biaya Produksi dengan Metode Harga Pokok Pesanan di UMKM Iffa Cookies Sidoarjo Alifiana Rahmawati; Novita Dwi Adeliyah; Chairil Anwar
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.673

Abstract

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.
Analisis Implementasi Akuntansi Sektor Publik Dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Pemerintah Daerah Lampung Nurohmayni Putri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i2.680

Abstract

This study aims to analyze the implementation of public sector accounting in increasing financial transparency and accountability in local governments. The research method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation. The results show that the effective implementation of public sector accounting can increase financial transparency and accountability, although there are still several obstacles such as the lack of competent human resources and adequate technological infrastructure.
The Role Of International Financial Reporting Standards (IFRS) In Enhancing The Quality Of Financial Reporting Applied Research In a Sample Of Iraqi Banks Listed On The Iraq Stock Exchange Saddam Catea Hashim
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.681

Abstract

The aim of the research is to show the importance of applying IFRS standards at the international and local levels in Iraqi banks and its reflection. This research used statistical methods and indicators, as the data were collected through the distribution of questionnaires to a sample of international development banks, and Gulf commercial banks, to accountants and auditors working in Iraq, where they were distributed to (226) participants and analyzed using SPSS v 26 and Amos v 26, as well as a study comparing the impact of the application of IFRS-9 before and after by analyzing the financial statements of the above banks. The research included the study of several topics, including an overview of IFRS standards and the quality of financial reports, the definition of international financial reporting standards, the objectives of financial reports prepared for public use, the importance of IFRS, the quality of financial reports, the factors affecting the quality of financial reports, the importance of IFRS standards, the factors affecting the quality of financial reports, the challenges faced by banks in preparing financial reports, the application of IFRS standards, the impact on the performance of banks, the application of IFRS standards, the fair presentation of the financial position, the application of IFRS standards and the presentation of cash flows to banks, and the reality of adopting IFRS standards in Iraqi banks. The research concluded that the presence of interest of Iraqi banks in the application of financial reporting standards in order to enhance the quality of financial reporting, that the level of impact of International Financial Reporting Standards (IFRS) in enhancing the qualitative characteristics of accounting information among Iraqi banks (the research sample), all of which increased the application of IFRS, reflected positively on the qualitative characteristics of accounting information. The research contributes to financial institutions such as banks and banks as a means of providing external users, investors and at all levels with the financial data and information necessary to make rational and correct decisions after the application of IFRS standards.
Analisa Fundamental Makro,Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal Kinerja Keuangan Dan Karakteristik Perusahaan Pada Perusahaan Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2022 Delila Pandora Harlacxienty; Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.698

Abstract

This research was conducted with the aim of analyzing the influence of macro fundamentals, micro fundamentals, on company value with capital structure, financial performancel and company charactelristics in pharmacelultical indulstry companiels listeld on thel Indonelsian stock elxchangel in 2013-2022. This relselarch is relselarch ulsing Smart PLS4-baseld statistical data analysis melthods. Thel melthod ulseld in thel relselarch is a qulantitativel melthod, and thel data collelcteld is selcondary data on indelpelndelnt and delpelndelnt variablels. This data is takeln from financial relports and annulal relports as welll as othelr intelrnelt soulrcels on thel Indonelsia Stock Elxchangel welbsitel, namelly www.idx.co.id. Thel relselarch relsullts show that macro and micro fulndamelntal factors havel a significant influlelncel on company valulel, with capital strulctulrel and financial pelrformancel acting as meldiators that strelngtheln or welakeln this rellationship. Company charactelristics welrel also foulnd to play an important rolel in deltelrmining company valulel, elspelcially in thel contelxt of sizel and produlct divelrsification. Thel implications of this relselarch providel insight for pharmacelultical company managelrs and invelstors relgarding thel importancel of paying attelntion to fulndamelntal factors in making stratelgic delcisions. Thel relsullts of this relselarch also show thel importancel of adaptivel policiels to macroelconomic changels to maintain and increlasel company valulel in thel pharmacelultical indulstry in Indonelsia.
Analisa Fundamental Makro, Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan Dan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Sektor Minyak Dan Gas Yang Terdaftar Di Bursa Efek Indonesia Kurnia Illa Allodya Dinara; Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.699

Abstract

This relselarch aims to ulndelrstand thel factors that influlelncel thel valulel of oil and gas selctor companiels on thel Indonelsia Stock Elxchangel (BElI) for 3 oil and gas companiels in Indonelsia throulgh macro and micro fulndamelntal analysis. This selctor is crulcial for thel elconomy, influlelncing thel coulntry's incomel and elconomic stability. This relselarch involvels intelrvelning variablels sulch as ownelrship strulctulrel, financial pelrformancel, and capital strulctulrel. Thel relsullts of thel PLS-SElM analysis show that ownelrship strulctulrel doels not havel a strong rellationship with financial pelrformancel or company valulel, althoulgh institultional and pulblic ownelrship may havel an influlelncel. Micro fulndamelntals sulch as elxchangel ratels and delbt ratios (DAR and DElR) havel a significant impact; Thel elxchangel ratel has a nelgativel elffelct on financial pelrformancel, whilel a highelr delbt ratio reldulcels company valulel. Financial pelrformancel, melasulreld throulgh ElPS, ROEl, and DAR, grelatly influlelncels company valulel. Bootstrapping analysis shows that ownelrship strulctulrel, macro fulndamelntals and micro fulndamelntals havel a significant elffelct on financial pelrformancel and company valulel. Financial pelrformancel is thel main factor that deltelrminels company valulel. This relselarch elmphasizels thel importancel of stratelgiels to improvel financial pelrformancel and elffelctivel ownelrship managelmelnt to increlasel company valulel in thel Indonelsian oil and gas indulstry. Thel relselarch relsullts providel valulablel insights for company managelrs, invelstors and fultulrel relselarchelrs to delvellop belttelr stratelgiels
Accounting Analysis Of Product Life Cycle Costs Directed At Continuous Improvement And Its Role In Reducing Costs Applied Research In Nasr General Company For Mechanical Industries Nabeel Farhan Hamdan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.703

Abstract

The product life cycle was first used in US Department of Defense military matters, where it applied mainly to DoD procurement of military equipment. Its use has expanded by companies operating in various sectors, such as building and construction, machinery and equipment manufacturing, and other industries that require high costs, and the life cycle of their products is relatively long and has clear stages, as the complete product life cycle mainly covers the costs of research, experimentation, acquisition, maintenance, transportation, and storage, and that the essence LCC is not only the running cost, but also the cost related to the product.The research at Nasr General Company for Mechanical Industries aims to shed light on two main tools of contemporary cost management that work to calculate the cost of the product over the product life cycle and make improvements to it continuously according to the continuous improvement technique. Thus, they work appropriately to reduce product costs and the costs are calculated according to The accounting system prepared in the company under investigation..
Proyeksi Penduduk Terhadap Kondisi Ketenagakerjaan Di Kota Kupang Dalam Menghadapi Bonus Demografi Tahun 2025 – 2030 Hilario Taka Keor; Maria I. Hewe Tiwu; Fransina W. Ballo
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.714

Abstract

This study aims to project the number and pyramid of population and employment conditions of Kupang City in facing the demographic bonus in 2025-2030. Population projection is done using the spectrum application and employment conditions are seen based on the availability and absorption of labor. The results showed that there was an increase in population in Kupang during 2025-2030 with a stationary population pyramid. The demographic bonus experienced by Kupang City has an impact on existing labor conditions, namely the availability of a potential workforce. However, unemployment remains a concern for the Kupang government. The existing business sectors in Kupang City in 2025-2030 are not able to keep up with the availability of labor, leading to high unemployment in 2025-2030.
Pengelolaan Kawasan Perbatasan Motaain Dalam Upaya Pengentasan Kemiskinan di Desa Silawan Kabupaten Belu Yulianto Dato Alin; Fransina W. Ballo; Maria Indriani Hewe Tiwu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.715

Abstract

This study aims to find out the strategy of utilizing the management of the Motaain border area in an effort to alleviate poverty in Silawan Village. This research was conducted at the Motaain Border of Silawan Village, Belu Regency using primary and secondary data. The results of this study show how the SO (Strength-Opportunity) strategy uses adequate natural resources, locations close to PLBN and the existence of animal feed factories by taking advantage of opportunities such as in the agriculture and plantation, tourism and trade and logistics sectors to increase the economic activities of the local community and be able to reduce poverty in Silawan Village. The obstacles that are often faced in poverty alleviation in Silawan Village are limited resources, economic activities that occur are more dominant in the outside community and security that is still weak so that smuggling often occurs. The location close to PLBN and the existence of a animal feed factory are expected to provide alternative solutions for farmers to manage agricultural products into animal feed and revive the culture of livestock in border areas.

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