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Journal : Trilogi Accounting

BALANCED SCORECARD: ALAT UKUR KINERJA DESA WARINGIN JAYA DALAM MEWUJUDKAN TATA KELOLA PEMERINTAHAN Wulan Lestari; Aditya Fadillah Azka; Vinna Ayu Agustine; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1978

Abstract

The allocation of Village Funds (ADD) must be balanced with the achievement of good performance by producing outputs and benefits that can be felt tangibly by all levels of villagers. The purpose of this study is to help the government in Waringin Jaya Village determine the performance measure of institutions by using a balanced scorecard that is balanced with public service standards in achieving good governance. The method in this research is qualitative descriptive with data collection techniques, namely interviews, questionnaires, observations and documentation. This research produces a balanced scorecard design with the perspective of service to the community as the main measure and supported by financial perspectives, internal processes, as well as growth and learning based on the principles of good governance. This design is expected to be a measure of the performance of the Waringin Jaya Village government in realizing good community services and community welfare development from the allocation of village funds received from the central government. Keywords: Public Sector Organisations, Balanced scorecard, Public Services, Governance
MATERIAL FLOW COST ACCOUNTING SEBAGAI UPAYA EFISIENSI BIAYA PRODUKSI KERUPUK IKAN ERNA JAYA Aditya Fadillah Azka; Vinna Ayu Agustine; Nabiilah Nabiilah; Ahmad Maulana Syarif; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1979

Abstract

The purpose of this research is to analyze whether the fish crackers in every production process Erna Jaya has generated material losses, in order to obtain transparent information on the effectiveness and efficiency of the use of raw materials and energy in the overall production process. Based on analysis of this study, it is suggested that the fish cracker factory Erna Jaya had material losses/waste in the production process by 15% derived from raw materials and energy is wasted. The results of this study provide a solution to improve production processes and recycle the waste generated as a production cost efficiency effort. As the ingredients and the dough is wasted and stuck to the production machine can be reused in the next production, a change of cooking oil on a regular basis, maintenance and engine maintenance by production personnel after each use, and can be sold as a raw material by a third party to increase income for the company.Keywords: raw material, energy, material losses, Material Flow Cost Accounting, production costs