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Aladin Aladin
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Social Sciences

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PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENETAPAN HARGA JUAL PRODUK Monicha Safira Chaerunisa; Aladin Aladin; Sarikadarwati Sarikadarwati
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

In determining the selling price of each product, the FAR Interest Depot only based on a certain estimated price without any calculation regarding the difference between the selling price and the cost of goods. The purpose of this study is to calculate the cost of goods manufactured accurately by using the Activity Based Costing (ABC) method to determine and determine the optimal profit in each product sale. The application of ABC for calculating the cost of production in determining the selling price, especially for Compost Fertilizer and Cement Flower Pot products. The data used in the form of primary data and secondary data. Data collected by means of observation and interviews. By using ABC, the calculation results obtained are more accurate because they include all types of variables in determining the cost of production so that it is expected that the profit that can be generated from production is maximized
PENGELOLAAN KAS KECIL PADA PT PLN (Persero) UNIT PENDIDIKAN DAN PELATIHAN PALEMBANG Aladin Aladin; Febriani Febriani; Mardiana Mardiana
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Petty cash is used to finance the company's operational activities, which are routine in nature and relatively small in value, and cannot be processed through a contract mechanism. The focus of the discussion in this research is the documents and recording procedures used in petty cash management at PT PLN (Persero) Palembang Education and Training Unit. Petty cash management at PT PLN (Persero) UPDL Palembang is quite good. The use of little cash funds has also been categorized according to the type of expenditure and the number of funds used. After handing over the money from the petty cash holder to the user, it is necessary to provide a receipt/verification document signed by both parties to avoid mistakes.
PELAKSANAAN PENGHAPUSAN BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TULANG BAWANG M Nafiul Amri; Aladin Aladin; Husni Mubarok; Maulan Irwandi
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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This research was conducted at the office of the Regional Financial and Asset Management Agency of Tulang Bawang Regency. The purpose of this study was to analyze the implementation of the abolition of regional property and to find out the obstacles in the implementation of the abolition of regional property at the Office of the Regional Financial and Asset Management Agency of Tulang Bawang Regency. This type of research uses a qualitative descriptive approach. While the data collection techniques were carried out through the methods of observation, interviews, and documentation. Based on the research conducted, it can be seen that the main obstacle that hinders the implementation of the abolition of Regional Property at the Regional Financial and Asset Management Agency in Tulang Bawang Regency is the incompleteness of the documents proposed to be abolished. This is due to the lack of human resources (HR) in understanding the technical deletion at the Regional Work Unit office (SKPD).
Co-Authors Febriani Febriani Husni Mubarok M Nafiul Amri Mardiana Mardiana Maulan Irwandi Monicha Safira Chaerunisa Sarikadarwati Sarikadarwati