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All Journal Monex: Journal of Accounting Research Jurnal Abdimas Mandiri Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Informatika Dan Tekonologi Komputer (JITEK) Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika dan Manajemen Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER Socio-Economic and Humanistic Aspects for Township and Industry
Halleina Rejeki Putri Hartono
Politeknik Negeri Madiun
Religion Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary Other

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Journal : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

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PENERAPAN ACTIVITY BASED COSTING PADA INDUSTRI PERHOTELAN DI INDONESIA Halleina Rejeki Putri Hartono; Trisna Ayu Oktavia; Sugiharto Sugiharto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.201

Abstract

This study aims to determine the application of ABC in the hospitality industry in Indonesia, the challenges of implementing ABC in the hospitality industry in Indonesia, and actions to overcome these challenges. The method used is qualitative research with literature study. The object used is an industrial hotel in Indonesia. The comprehensive implementation of ABC in Indonesia is still not comprehensive, it is only limited to the calculation of the imposition of production prices. The loading process includes activities, activity levels, and cost drivers which are the basis for loading. The challenges are system implementation, limited capabilities, the relationship between drivers and activities are difficult to identify. Another challenge is that the size of the organization becomes the standard of relevance in implementing ABC. Not all organizations can apply ABC. The nature of the costs in ABC turns into variable costs. This causes short-term decisions to be distorted. Actions that can be taken are to innovate and develop DCS comprehensively.
TANTANGAN DAN PENGARUH PEMBELAJARAN JARAK JAUH DI MASA PANDEMI MAHASISWA POLITEKNIK NEGERI MADIUN Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.205

Abstract

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.
Co-Authors Amri Amrulloh Christanti, Yana Dwi Diah Sulis Setyawati Dyah Anggun Sartika Hakam Ali Niazi Izzatul Ashif La Ode Abdullah Laksono Trisnantoro Nadila Eva Wulansasri Niken Febrianti Noviantika Dwi Elsarianti Permatasari Cahyaningdyah Qimyatus sa’adah Qimyatusaadah Qimyatusaadah Qimyatussa'adah Qimyatussa'adah Rahmawati, Ulfa Sasmito Widi Nugroho Sugiharto Sugiharto, Sugiharto Suhasto, RB. Iwan Noor Sundaru Guntur Wibowo Syaiful Anwar Trisna Ayu Oktavia Widodo, Nova Maulud yopie diondy kurniawan Yopie Diondy Kurniawan YOPIE DIONDY KURNIAWAN