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PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA JURUSAN AKUNTANSI Novi Darmayanti; Isnaini Anniswati Rosyida; Galuh Adi Irawan
J-MACC Vol 3 No 2 (2020): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i2.2068

Abstract

This study aims to determine the influence of pressure, opportunity, rationalization, ability on academic cheating behavior of students majoring in accounting both partially and simultaneously. This research uses quantitative research methods with the type of survey research. The analysis technique used in this study is the data quality test, the classic assumption test, multiple linear regression and hypothesis testing using the t test to test the effect of variable X with partial Y variable and F test to test variable X on variable Y simultaneously with significant values 0.05% (5%). Based on the results of the study indicate that the value of the independent variables simultaneously (together) affect the dependent variable, namely academic cheating behavior (Y). Partially, the pressure variable does not have a significant effect on academic cheating, opportunity has a significant effect on academic cheating, rationalization has a significant effect on academic cheating, ability has a significant effect on academic cheating behavior.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK Nailatun Nafisah; A. Manaf Dientri; Novi Darmayanti; Wahyu Winarno; Hairudin Hairudin
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2400

Abstract

The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.