Ilham Zharfan Satrya, Rendra Trisyanto Surya, J. Ishak
In this final project will analyze the old sales accounting system and design a sales AIS at the construction service company PT. Cupuintan Adyapermata. The framework used in this research is the latest framework, namely the SDLC version BABOK 3.0 method for easier implementation of sales accounting information systems in the company. The results show that there are weaknesses in the old Electricity Sales AIS, namely uncollectible accounts and often late in payments. . In terms of design, AIS at the company, the author will design to reinforce procedures related to billing and accounts receivable and the Age Analysis Report used by the company's management as a basis for later decision making with flowcharts and physical DFD. Thus these recommendations will create a new quality sales AIS at PT. Cupuintan Adyapermata so as to facilitate the management of the company's sales accounting.
{"title":"Analisis Perancangan SIA Penjualan Jasa Listrik Menggunakan Kerangka BABOK 3.0 (Studi Kasus Pada Perusahaan Jasa Konstruksi PT. Cupuintan Adyapermata)","authors":"Ilham Zharfan Satrya, Rendra Trisyanto Surya, J. Ishak","doi":"10.35313/ialj.v3i2.3900","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3900","url":null,"abstract":"In this final project will analyze the old sales accounting system and design a sales AIS at the construction service company PT. Cupuintan Adyapermata. The framework used in this research is the latest framework, namely the SDLC version BABOK 3.0 method for easier implementation of sales accounting information systems in the company. The results show that there are weaknesses in the old Electricity Sales AIS, namely uncollectible accounts and often late in payments. . In terms of design, AIS at the company, the author will design to reinforce procedures related to billing and accounts receivable and the Age Analysis Report used by the company's management as a basis for later decision making with flowcharts and physical DFD. Thus these recommendations will create a new quality sales AIS at PT. Cupuintan Adyapermata so as to facilitate the management of the company's sales accounting.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122299448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted on the Cooperative Rimbawan Sejahtera Bersama, which has not yet prepared financial statements. This study aims to determine the preparation of the financial statements of the Cooperative Rimbawan Sejahtera Bersama using Microsoft Excel based on SAK ETAP. This study used descriptive qualitative method. The method of collecting data in this study is through interviews, documentation and observation. Results of this study is the design of simple financial reporting applications using Microsoft Excel 2016 to assist in the preparation of financial statements in accordance with the SAK ETAP month of February 2021.
{"title":"Penyusunan Laporan Keuangan Koperasi Rimbawan Sejahtera Bersama Menggunakan Microsoft Excel Berdasarkan SAK ETAP","authors":"Novi Nurbaeti, Sudrajat, J. Ishak","doi":"10.35313/ialj.v3i2.3190","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3190","url":null,"abstract":"This research was conducted on the Cooperative Rimbawan Sejahtera Bersama, which has not yet prepared financial statements. This study aims to determine the preparation of the financial statements of the Cooperative Rimbawan Sejahtera Bersama using Microsoft Excel based on SAK ETAP. This study used descriptive qualitative method. The method of collecting data in this study is through interviews, documentation and observation. Results of this study is the design of simple financial reporting applications using Microsoft Excel 2016 to assist in the preparation of financial statements in accordance with the SAK ETAP month of February 2021.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116236903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Audit report lag occurs when a company is late in submitting financial reports. Delays in submitting these financial reports can have an impact on the level of relevance of the information contained in the financial reports, and may even indicate problems in the financial reports. Publication of financial reports is a financial report that has been audited by a public accountant, of course the auditor needs time to carry out the audit process so that this also often makes financial reports late for publication. There are several factors that can cause audit report lag. In this research, we tested the profitability and leverage variables as variables that affect audit report lag. The research was conducted namely quantitative research. The population in this study are Manufacturing Companies in the Multi-Industry Sector that are listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling, the total sample tested in this study were 29 companies. Company data was obtained from the official website of the Indonesia Stock Exchange. The test results conclude that simultaneously the profitability and leverage variables affect the audit report lag. And partially, profitability and leverage have a significant negatif effect on audit report lag.
{"title":"Pengaruh Profitabilitas Dan Leverage Terhadap Audit report lag Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021","authors":"Rina Nurmalina","doi":"10.35313/ialj.v3i2.4865","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.4865","url":null,"abstract":"Audit report lag occurs when a company is late in submitting financial reports. Delays in submitting these financial reports can have an impact on the level of relevance of the information contained in the financial reports, and may even indicate problems in the financial reports. Publication of financial reports is a financial report that has been audited by a public accountant, of course the auditor needs time to carry out the audit process so that this also often makes financial reports late for publication. There are several factors that can cause audit report lag. In this research, we tested the profitability and leverage variables as variables that affect audit report lag. The research was conducted namely quantitative research. The population in this study are Manufacturing Companies in the Multi-Industry Sector that are listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling, the total sample tested in this study were 29 companies. Company data was obtained from the official website of the Indonesia Stock Exchange. The test results conclude that simultaneously the profitability and leverage variables affect the audit report lag. And partially, profitability and leverage have a significant negatif effect on audit report lag.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125461896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurul Febriyanti Hazmi, Arwan Gunawan, Etti Ernita Sembiring
The existence of such planning will have an impact on increasing the quality of UMKM and can create profits, with UMKM planning being done to define policies and also good internal control. The existence of a budget is one of the planning instruments. Sales budgets, production budgets, and production cost budgets are all examples of budgets. The goal of this research is to find the best sales forecasting method for the Pabrik Tahu Mahrup Cibogo, as well as to prepare a production budget and production cost budget. The author employs a descriptive method with a quantitative approach in this research. Sources of data obtained by the author by means of interviews, observation, and also documentation. The data used in this reseacrh is historical sales data from June 2020 to May 2021. Based on the results of the research, the quadratic method is the right method to be used in sales forecasts because the smallest SKP value is 10.84116. The forecasted number of yellow tofu items sold over the next year is 3,866 tofu prints, or Rp.193,296,953. The production budget is made based on the sales budget that has been prepared and also management policies.According to the production cost budget, the Pabrik Tahu Mahrup Cibogo will incur Rp. 229.252.927in costs for the coming year.
{"title":"Penerapan Peramalan Penjualan Pada Anggaran Penjualan Sebagai Dasar Dalam Penyusunan Anggaran Produksi dan Anggaran Biaya Produksi","authors":"Nurul Febriyanti Hazmi, Arwan Gunawan, Etti Ernita Sembiring","doi":"10.35313/ialj.v3i2.3155","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3155","url":null,"abstract":"The existence of such planning will have an impact on increasing the quality of UMKM and can create profits, with UMKM planning being done to define policies and also good internal control. The existence of a budget is one of the planning instruments. Sales budgets, production budgets, and production cost budgets are all examples of budgets. The goal of this research is to find the best sales forecasting method for the Pabrik Tahu Mahrup Cibogo, as well as to prepare a production budget and production cost budget. The author employs a descriptive method with a quantitative approach in this research. Sources of data obtained by the author by means of interviews, observation, and also documentation. The data used in this reseacrh is historical sales data from June 2020 to May 2021. Based on the results of the research, the quadratic method is the right method to be used in sales forecasts because the smallest SKP value is 10.84116. The forecasted number of yellow tofu items sold over the next year is 3,866 tofu prints, or Rp.193,296,953. The production budget is made based on the sales budget that has been prepared and also management policies.According to the production cost budget, the Pabrik Tahu Mahrup Cibogo will incur Rp. 229.252.927in costs for the coming year.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121377103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Fadhil Ar'razi, Khozin Arief, Sudjana Sudjana
Pisang Mesir Indonesia is one of the micro, small and medium enterprises (MSMEs) which is engaged in the production and sale of packaged snacks, namely banana chips. This company has made financial records but the method used is still cash-based so it does not reflect the actual financial situation and is not in accordance with SAK EMKM. This is due to the limited knowledge of owners and employees regarding the preparation of correct financial statements and not yet aware of the existence of SAK EMKM. This study aims to assist Pisang Mesir Indonesia in compiling financial reports based on SAK EMKM. The research method used in this research is descriptive qualitative. Data collection was carried out by means of observation, interviews, and documentation.
Pisang Mesir Indonesia是一家从事生产和销售包装零食，即香蕉片的中小微企业(MSMEs)。该公司已经做了财务记录，但使用的方法仍然是现金制，因此不能反映实际的财务状况，也不符合SAK EMKM。这是由于业主和员工在编制正确的财务报表方面的知识有限，而且还不知道SAK EMKM的存在。本研究旨在协助印尼比桑麦西尔公司编制基于SAK EMKM的财务报告。本研究采用的研究方法是描述定性的。数据收集是通过观察、访谈和记录的方式进行的。
{"title":"Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan","authors":"Muhammad Fadhil Ar'razi, Khozin Arief, Sudjana Sudjana","doi":"10.35313/ialj.v3i2.3178","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3178","url":null,"abstract":"Pisang Mesir Indonesia is one of the micro, small and medium enterprises (MSMEs) which is engaged in the production and sale of packaged snacks, namely banana chips. This company has made financial records but the method used is still cash-based so it does not reflect the actual financial situation and is not in accordance with SAK EMKM. This is due to the limited knowledge of owners and employees regarding the preparation of correct financial statements and not yet aware of the existence of SAK EMKM. This study aims to assist Pisang Mesir Indonesia in compiling financial reports based on SAK EMKM. The research method used in this research is descriptive qualitative. Data collection was carried out by means of observation, interviews, and documentation.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129151206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tanti Hafni Arifah Mustofa, Jouzar Farouq Ishak, Arwan Gunawan
Intellectual capital (IC) is a unique resource related to knowledge and can create added value for the company. IC management as an added value for the company has an influence on financial performance. This research aims to evaluate the influence of IC toward financial performance of telecommunications companies listed on the Indonesia Stock Exchange in 2014-2020. Multiple linear regression analysis and partial also simultaneous hypothesis testing were used to determine the relationship between variables. The results showed a positive relationship between IC and financial performance as measured by ROA, ROE, and EP.
{"title":"Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies","authors":"Tanti Hafni Arifah Mustofa, Jouzar Farouq Ishak, Arwan Gunawan","doi":"10.35313/ialj.v3i2.3411","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3411","url":null,"abstract":"Intellectual capital (IC) is a unique resource related to knowledge and can create added value for the company. IC management as an added value for the company has an influence on financial performance. This research aims to evaluate the influence of IC toward financial performance of telecommunications companies listed on the Indonesia Stock Exchange in 2014-2020. Multiple linear regression analysis and partial also simultaneous hypothesis testing were used to determine the relationship between variables. The results showed a positive relationship between IC and financial performance as measured by ROA, ROE, and EP.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"222 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122400167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The use of financial technology is familiar to the people of Bandung City, especially in digital payments. This study aims to determine the effect of perceived ease of use on customer loyalty to financial technology users in Bandung. The data in this study were obtained through questionnaires distributed through social media platforms and the data obtained would be analyzed using simple linear regression with SPSS. The results of this study prove that the perception of convenience has a positive effect on user loyalty by 38.3%. This study is also expected to provide benefits to financial technology companies in order to improve their services.
{"title":"Pengaruh Persepsi Kemudahan Penggunaan terhadap Loyalitas Pelanggan Fintech (Studi Kasus Pada Pengguna Fintech di Kota Bandung)","authors":"Rudini Faina Dewi, Riauli Susilawaty Hutapea, Arry Irawan","doi":"10.35313/ialj.v3i2.3341","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3341","url":null,"abstract":"The use of financial technology is familiar to the people of Bandung City, especially in digital payments. This study aims to determine the effect of perceived ease of use on customer loyalty to financial technology users in Bandung. The data in this study were obtained through questionnaires distributed through social media platforms and the data obtained would be analyzed using simple linear regression with SPSS. The results of this study prove that the perception of convenience has a positive effect on user loyalty by 38.3%. This study is also expected to provide benefits to financial technology companies in order to improve their services.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131230608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fitria Amelia Kurniawan, Y. Rufaedah, Dian Imanina Burhany
This study aims to determine the implementation of operational audits and measure the effectiveness and efficiency of investment management at the INTI Pension Fund. The research method is a qualitative descriptive method with data collection techniques carried out, namely documentation, interviews and observation techniques. Through this study, the authors conducted an operational audit with secondary data in the form of Investment Reports and INTI Pension Fund Financial Statements that had been audited from 2016 to 2020. As a result of the operational audit show that investment management in the INTI Pension Fund is in accordance with the Investment Directive, but still has several weaknesses. It can be concluded that investment management has not been effective in 2018-2020 because the rate of return on investment or ROI has not reached the target set in the Investment Direction, which is 7.43%, 6.68% and 7.68% while it should be 9%.
{"title":"Audit Operasional untuk Mengukur Efektivitas dan Efisiensi Pengelolaan Investasi Pada Dana Pensiun INTI","authors":"Fitria Amelia Kurniawan, Y. Rufaedah, Dian Imanina Burhany","doi":"10.35313/ialj.v3i2.3234","DOIUrl":"https://doi.org/10.35313/ialj.v3i2.3234","url":null,"abstract":"This study aims to determine the implementation of operational audits and measure the effectiveness and efficiency of investment management at the INTI Pension Fund. The research method is a qualitative descriptive method with data collection techniques carried out, namely documentation, interviews and observation techniques. Through this study, the authors conducted an operational audit with secondary data in the form of Investment Reports and INTI Pension Fund Financial Statements that had been audited from 2016 to 2020. As a result of the operational audit show that investment management in the INTI Pension Fund is in accordance with the Investment Directive, but still has several weaknesses. It can be concluded that investment management has not been effective in 2018-2020 because the rate of return on investment or ROI has not reached the target set in the Investment Direction, which is 7.43%, 6.68% and 7.68% while it should be 9%.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122606596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-30DOI: 10.35313/ialj.v2i04.4086
Raffli Dika Pratama, Arwan Gunawan
In the 2016-2020 period, PDAM Cirebon City suffered losses due to water loss caused by pipe leaks, aged water meters, and illegal water theft. This water loss exceeds the tolerance limit of the national water loss rate of 20%, so the company must carry out maintenance activities. Based on these conditions, researchers want to know the development of maintenance costs, the level of net income and the effect of maintenance costs on net income. The sample used is financial statements for five years from 2016.--2020 using quantitative methods. The analytical test used is the classical assumption test, simple linear regressionqanalysis, Pearson correlation analysis, the coefficientpof determination, and perform the t test. The resultswof this study are the development of fixed asset maintenance costs fluctuated, while net income experienced a gradual increasing trend and maintenance costs had an effect but not significant on net income.
2016-2020年期间，由于管道泄漏、水表老化和非法盗水造成的水损失，PDAM Cirebon City遭受了损失。这一失水超过了国家规定的失水率20%的容忍极限，因此公司必须进行维护活动。在此基础上，研究人员希望了解维修成本的发展情况、净收入水平以及维修成本对净收入的影响。使用的样本是2016年以来5年的财务报表。——2020年采用定量方法。分析检验采用的是经典假设检验、简单线性回归分析、Pearson相关分析、确定系数，并进行t检验。研究结果表明，固定资产维修成本的发展是波动的，而净利润则呈逐渐增加的趋势，维修成本对净利润有影响但不显著。
{"title":"PENGARUH BIAYA PEMELIHARAAN ASET TETAP TERHADAP LABA BERSIH PADA PDAM KOTA CIREBON","authors":"Raffli Dika Pratama, Arwan Gunawan","doi":"10.35313/ialj.v2i04.4086","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.4086","url":null,"abstract":"In the 2016-2020 period, PDAM Cirebon City suffered losses due to water loss caused by pipe leaks, aged water meters, and illegal water theft. This water loss exceeds the tolerance limit of the national water loss rate of 20%, so the company must carry out maintenance activities. Based on these conditions, researchers want to know the development of maintenance costs, the level of net income and the effect of maintenance costs on net income. The sample used is financial statements for five years from 2016.--2020 using quantitative methods. The analytical test used is the classical assumption test, simple linear regressionqanalysis, Pearson correlation analysis, the coefficientpof determination, and perform the t test. The resultswof this study are the development of fixed asset maintenance costs fluctuated, while net income experienced a gradual increasing trend and maintenance costs had an effect but not significant on net income.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116786167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-30DOI: 10.35313/ialj.v2i04.3935
Winda Aulia Fadhilah, Etti Ernita Sembiring, Lilis Indrawati
PT Multi Instrumentasi needs to increase its competitive advantage in order to face business competition. This study aims to determine the comparison between the cost of production using the ABC method and the traditional method, and to find out the benefits of implementing ABC in increasing competitive advantage at PT Multi Instrumentasi. This study uses a quantitative descriptive method. The types of data used are quantitative data and qualitative data. The data sources are primary data and secondary data. Methods of data collection by interview, observation and documentation. The data analysis technique used is the calculation of the cost of production using the traditional method and the ABC method, as well as calculating the selling price to be compared with the selling price of competitors. The results show that the application of ABC can help companies increase their competitive advantage by reducing cost distortions so that the calculation of the cost of production becomes accurate, the selling price is set to be precise and lower than competitors. ABC also provides activity information that can help companies to streamline costs and increase customer value.
PT multiinstrumentasi需要增加其竞争优势，以面对商业竞争。本研究旨在确定使用作业成本法和传统方法的生产成本的比较，并找出实施作业成本法在PT Multi Instrumentasi增加竞争优势方面的好处。本研究采用定量描述方法。所使用的数据类型分为定量数据和定性数据。数据源分为主要数据和次要数据。通过访谈、观察和文献收集数据的方法。使用的数据分析技术是使用传统方法和ABC法计算生产成本，并计算出销售价格与竞争对手的销售价格进行比较。结果表明，作业成本法的应用可以通过减少成本扭曲来帮助企业提高竞争优势，从而使生产成本的计算变得准确，销售价格设定得精确且低于竞争对手。ABC还提供活动信息，可以帮助公司简化成本，增加客户价值。
{"title":"Penerapan Activity Based Costing Untuk Menentukan Harga Pokok Produksi Dalam Rangka Meningkatkan Keunggulan Kompetitif","authors":"Winda Aulia Fadhilah, Etti Ernita Sembiring, Lilis Indrawati","doi":"10.35313/ialj.v2i04.3935","DOIUrl":"https://doi.org/10.35313/ialj.v2i04.3935","url":null,"abstract":"PT Multi Instrumentasi needs to increase its competitive advantage in order to face business competition. This study aims to determine the comparison between the cost of production using the ABC method and the traditional method, and to find out the benefits of implementing ABC in increasing competitive advantage at PT Multi Instrumentasi. This study uses a quantitative descriptive method. The types of data used are quantitative data and qualitative data. The data sources are primary data and secondary data. Methods of data collection by interview, observation and documentation. The data analysis technique used is the calculation of the cost of production using the traditional method and the ABC method, as well as calculating the selling price to be compared with the selling price of competitors. The results show that the application of ABC can help companies increase their competitive advantage by reducing cost distortions so that the calculation of the cost of production becomes accurate, the selling price is set to be precise and lower than competitors. ABC also provides activity information that can help companies to streamline costs and increase customer value.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116340119","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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