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All Journal Kajian Akuntansi Media Riset Akuntansi Auditing & Informasi
Arthur Purboyo
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Economics, Econometrics & Finance

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Bridging The Gap Between Basic Financial Accounting Knowledge In High School And Higher Education (College) Elizabeth Tiur Manurung; Felisia Felisia; Puji Astuti Rahayu; Monica Paramita R. Putri Dewanti; Arthur Purboyo
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9062

Abstract

From observing the phenomenon of the gap between basic financial accounting learning materials in the middle-high level of education and high level of education, the team of lecturers from the accounting study program have been motivated as follows: Unpar seeks to equalize the knowledge of the two educational strata by using sharing method. The aim is to bridge the gap in accounting material in high school with basic financial accounting material in collegeThis research with analytical descriptive method uses a sample of high school teachers who are willing to participate in this sharing program through a webinar with a zoom meeting platform held in 2020 and 2021. The activity was attended by 14 SMA and SMK with eighteen teachers and one hundred and twenty eight students. Materials regarding adjustment journals and plant and intangible assets have been taught according to the teacher's request. The material is presented in the form of a two-way discussion so that the facilitator and participants can discuss in depth, while the activity for students is an introduction to the accounting profession.The knowledge enrichment of accounting material related to today's business practices that can be applied in teaching and learning activities in high school is recognized by the teachers as very useful and accompanied with high enthusiasm during the sharing. In turn, their high school graduates understand this material better and can take the same courses in college better. This will form the building of accounting knowledge in students in the future.
THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG) Elizabeth T Manurung; Arthur Purboyo; Thomas Kurniawan
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (831.824 KB) | DOI: 10.25105/mraai.v8i3.984

Abstract

More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning 'doing the right things right' in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea 'The smaller the production volume, the smaller the cost'. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater,  cardinal (long pants), or vestKeywords: business competition, activity based costing, traditional cost system, product profitabilit
Co-Authors Elizabeth T Manurung Elizabeth Tiur Manurung Felisia Felisia Monica Paramita R. Putri Dewanti Puji Astuti Rahayu Thomas Kurniawan