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PERHITUNGAN HARGA POKOK PRODUKSI KERUPUK DENGAN MENGGUNAKAN METODE FULL COSTING (Studi Kasus Pada UKM Kerupuk Cita Rasa Sidomulyo Barat – Pekanbaru) Fifitri Ali; Annisha Harianti
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1198

Abstract

This research was conducted to determine the calculation the cost of goods manufactured using the full costing method and to find out the difference in the calculation of the cost of goods manufactured based on UKM Kerupuk Cita Rasa. After calculating the cost of goods manufactured using the full costing method, there is a difference with the calculations made by the UKM. The difference in the calculation of the cost of goods manufactured based on the UKM using the full costing method per product unit is Rp 9.90 for Palembang crackers and Rp 3.42 for rice crackers. Meanwhile, the overall difference between the calculation based on UKM and the calculation using the full costing method is Rp 13.32 per product unit. This is because the imposition of more detailed overhead costs for each product. The calculation of the cost of goods manufactured according to the company does not separate the cost of goods manufactured per product, while the calculation of the cost of goods manufactured using the full costing method separates the cost of goods manufactured for each product. Keywords : Cost of Goods Manufactured, Full Costing, Overhead Cost
AUDIT QUALITY: TREND REVIEW AND RESEARCH GAP BY USING CONTENT MINING TECHNIQUE Fifitri Ali
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.827 KB) | DOI: 10.34204/jiafe.v5i1.1550

Abstract

This study conducted a content mining technique to analyze the articles based on bibliographic coupling (BC) to determine the salient research subjects. These audit quality research subjects were verified with those proxies by the International Auditing and Assurance Standard Boards (IAASB) framework with a total 520 articles from 1993 to 2018 were analyzed. The result found 14 topics based on bibliographic coupling analyze. In terms of most contributing countries, USA become the most influential countries in audit quality research. Moreover, this study also identified the highly cited references and most productive authors during 1993 to 2018. The results showed that auditor characteristic (AC) was the most attractive topics in audit quality research during 25 years. The results of this study will help researchers look into their own field specialties, understand the developing trends in audit quality research, indicate researchers who have had influence in audit quality research, and determine future research subjects.
PENINGKATAN KOMPETENSI CLOUD ACCOUNTING SISWA SMKN 1 DUMAI MELALUI PELATIHAN ZAHIR ACCOUNTING VERSI ONLINE Heri Ribut Yuliantoro; Hamdani Arifulsyah; Tobi Arfan; Fifitri Ali; Meliza Putriyanti Zifi
Jurnal Pengabdian Masyarakat Multidisiplin Vol 6 No 3 (2023): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v6i3.2994

Abstract

Knowledge of the operation of the Online version of Zahir Accounting as one of the Cloud Accounting applications is very important, especially for Vocational High School (SMK) students. As graduates who are ready to work, expertise in operating the Online version of Zahir Accounting must be possessed by SMK graduates because currently many companies are using the application. This community service activity is carried out in the form of offline training on Zahir Accounting for students of the Accounting and Institutional Finance Department at SMKN 1 Dumai. Currently, students of SMKN 1 Dumai have never received training on the operation of the Online version of Zahir Accounting. Basically, this training activity aims to provide knowledge and skills to SMKN 1 Dumai students about the use of the Online version of Zahir Accounting Software so that it can be a way to increase student competence, especially in terms of Cloud Accounting technology. This training was attended by 20 students of SMKN 1 Dumai majoring in Accounting and Institutional Finance. The results of the review of this training show that in general the participants' satisfaction related to the implementation of the training is very good, and in general the participants understand the training material well. It is hoped that the Online version of Zahir Accounting will become one of the students' teaching materials related to accounting and financial management with cloud accounting technology.