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All Journal JST ( Jurnal Sains Terapan ) Owner : Riset dan Jurnal Akuntansi ATESTASI : Jurnal Ilmiah Akuntansi
Nur Vita Opu
Politeknik Negeri Balikpapan
Economics, Econometrics & Finance Mathematics Social Sciences Other

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Analisis Biaya Satuan (Unit Cost) Mahasiswa Berdasarkan Activity Based Costing Pada Politeknik “X” Di Balikpapan Nur Vita Opu; Ida Suriana; Yogiana Mulyani
JST (Jurnal Sains Terapan) Vol 1, No 2 (2015): JST ( Jurnal Sains Terapan )
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Politeknik Negeri Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jst.v1i2.95

Abstract

AbstractThis research is quantitative research. This research is aimed to design the Activity Based Costing and determine Unit Cost of educational services to students per course of study. This research was conducted at Balikpapan State Polytevhnic in 2014. The data collection was done by doing interview, observation and documentation. Unit Cost calculation result is a food and beverage department of Rp25.825.152, - per year, Electrical Engineering Program in Department of Industrial Electronics Engineering of Rp24.080.407, - per year. Department of Telecommunications of Rp24.080.407, - per year. Department of Computer Engineeringand Networks of Rp24.080.407, - per year, Civil Engineering Program of Rp24.795.028, - per year. MechanicalEngineering and Heavy Equipment Rp26.970.795, - per year. Keywords : Unit Cost, Cost of Education, Activity Based Costing Abstrak Penelitian ini merupakan penelitian kuantitatif. Penelitian ini bertujuan untuk merancang model pengalokasian berbasis aktivitas (Activity Based Costing) dan mengetahui biaya satuan (Unit Cost) layanan pendidikan kepada mahasiswa per program studi. Penelitian ini dilakukan di Politeknik X Tahun 2014. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi. Hasil perhitungan Unit Cost adalah Program Studi Tata Boga Rp25.825.152,- per tahun, Program Studi Teknik Elektro Jurusan Teknik Elektronika Industri Rp24.080.407,- per tahun. Jurusan Telekomunikasi Rp24.080.407,- per tahun. Jurusan Teknik Komputer dan Jaringan Rp24.080.407,- per tahun, Program Studi Teknik Sipil Rp24.795.028,- per tahun. Teknik Mesin dan Alat Berat Rp26.970.795,- pertahun. Kata kunci : Biaya Satuan, Biaya Pendidikan, Biaya berbasis aktivitas
Moderation of Good Corporate Governance: Agency Cost, Liquidity Ratio, and Leverage on Dividend Policy Nur Vita Opu; Andi Jenni Indriakati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.370

Abstract

This study examines and determines the effect of agency cost, liquidity ratio, and leverage on dividend policy with good corporate governance as a moderating variable in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative. Withdrawal of research hypotheses using agency and signaling theories is supported by previous studies with similar variables. The research object is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. Research variables include Agency Cost, Liquidity Ratio, Leverage, Good Corporate Governance, and Dividend Policy. The data source used is secondary data from the collection of financial statement documents. The analytical method consists of panel data regression analysis and testing of all hypotheses through moderated linear regression analysis, t-test, and testing of the coefficient of determination with the help of Eviews 12 for data analysis. The results show that partially Agency Cost; Liquidity Ratio has a negative and significant effect on Dividend Policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. While Leverage Disclosure partially has a positive and insignificant impact on Dividend Policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.
Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik Dahyang Ika Leni Wijayani; Nur Vita Opu; Hendra Sanjaya Kusno
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2046

Abstract

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.
Co-Authors Andi Jenni Indriakati Ida Suriana Kusno, Hendra Sanjaya Wijayani, Dahyang Ika Leni Yogiana Mulyani