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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Enrichment : Journal of Management
A. Irfan Efendi
STIE Mujahidin
Economics, Econometrics & Finance Other

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Analysis of the target achievement level of public services levy related waste services. Study on the government of tolitoli, central sulawesi. Edi Yanto; Fahri Eka Oktora; A. Irfan Efendi
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.378 KB) | DOI: 10.35335/enrichment.v12i2.571

Abstract

This type of research is a quantitative descriptive study with the aim of analyzing and knowing the level of achievement of the target of public service retribution through the Tolitoli Regency Government Cleaning Service Fee in 2019-2021. With a quantitative approach and TPT formulation, the results obtained in the form of a trend of achievement fluctuations for three years. In 2019 the acceptance of the cleaning retribution did not reach the predetermined target with a TPT of 82.73%, while in 2020 the revenue even exceeded the initial target with an TPT of 105.29%. Furthermore, in 2021 it will decrease with the TPT achievement of 94%. This proves that the performance of retribution for cleaning services in Tolitoli Regency still needs to be maximized for the next few years.
Analisis model perhitungan biaya pendidikan mahasiswa berbasis activity based costing A. Irfan Efendi; Mudatsir S. Tato; Andhy Saputra; Andini Septiani
INOVASI Vol 19, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.13242

Abstract

Penelitian ini bertujuan untuk mengetahui besaran tarif Sumbangan Pembinaan Pendidikan (SPP) berdasarkan metode Activity Based Costing pada STIE Mujahidin Tolitoli. Penelitian ini menggunakan studi deskriptif. Data dikumpulkan melalui observasi, wawancara, serta dokumentasi secara langsung di kampus STIE Mujahidin Tolitoli terkait dengan penelitian. Data yang diperoleh kemudian dianalisis berdasarkan metode Activity Based Costing yang diawali dengan mengidentifikasi aktivitas oprasional yang terjadi didalam area cakupan objek penelitian, identifikasi Cost Driver, mengidentifikasi Direct Cost dan Overhead Cost, mengitung total Cost, kemudian menentukan tarif SPP permahasiswa (Unit Cost). Hasil penelitian memperoleh tarif SPP permahasiswa di STIE Mujahidin Tolitoli pada tahun 2021 berdasarkan ABC yaitu sebesar Rp. 2.648.588. Jika dibandingkan dengan perhitungan SPP kampus pada tahun 2021 sebesar Rp.1.250.000/semester, maka terdapat selisih antara perhitungan SPP kampus dan pehitungan jika menggunakan metode Activity Based Costing yaitu sebesar Rp. 1.398.588. Hasil penelitian ini diharapkan bisa menjadi masukan kepada pihak kampus dalam penentuan tarif SPP mahasiswa.
Co-Authors Andhy Saputra Andini Septiani Edi Yanto Fahri Eka Oktora Mudatsir S. Tato