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ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Calculation of the cost of production is precise and accurate is the thing to do by any company, because the calculation of the cost of production is right, will lead to the determination of the selling price of a product can be determined appropriately so that the company can know clearly the profit generated. Inaccuracy charging will cause distortion of the cost, which would result in distortion of the cost of mistakes costing, decision making, planning and control. This study has the objective to identify and analyze the calculation of the cost of production based on the traditional system and the system of Activity  Based Costing (ABC) in the bakery Rotindo, and compared to determine differences in the magnitude of the cost of production in the bakery Rotindo. This type of research is quantitative descriptive for the implementation includes data, analysis and interpretation of the meaning of the data obtained. The results showed Activity Based Costing system provides that the cost of production is greater for kotak special and bal coklat, while for the bread of aneka rasa, krim mesis, coffee mocca, bon-bon, regge and tawar provide that cost of production are smaller than traditional systems. Differences that occur due to the imposition of overhead costs on any type of bread. On traditional systems overhead costs for each type of bread is only charged on a cost driver that is only the number of units produced, while the system of Activity Based Costing  overhead costs charged to some cost driver, so that the system of Activity Based Costing is able to allocate activity costs to each type of bread appropriately based on the consumption of each activity.   Keywords: Cost of production, traditional system, Activity Based Costing system (ABC).

ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Calculation of the cost of products at the Hotel Permata still use traditional cost accounting methods. Traditionally, charging for costs not directly done using the basic loading overall or per department. This will cause the resulting product can’t reflect the actual cost is absorbed to produce the products. As a result the product will appear under costing and over costing. Activity Based Costing  System is a method that can overcome the disadvantages of traditional cost accounting system. To overcome the drawbacks of the traditional  costs accounting system, then there is a method activity based costing system is a method of applying the cost of the product by charging fees based on activity. This study has the objective to obtain accurate information on the process approaches Activity Based Costing in generating calculating the cost of the hotel rooms in Hotel Permata in Gombong , so it can be clearly known cost elements involved in the stages of calculating the cost of the room , and to compare the magnitude of the cost of a hotel room , using the traditional cost accounting methods and Activity Based Costing System at Permata Hotel. The cost of the room based on traditional cost accounting systems for rooms Kenanga Rp 83,473.81, room Mawar Rp 125,244.55, room Anggrek B Rp 141,975.59, room Anggrek A Rp 150,203.21 , room Flamboyan B Rp 233,727.34 and the room Flamboyan A Rp 250,282.54. The cost of the room using Activity Based Costing for room Kenanga Rp 89,037.54 , room Mawar Rp 113,183.14, room Anggrek B Rp 143,907.45, room Anggrek A Rp 153,923.35 , room Flamboyan B Rp 236,613.90 , and the room Flamboyan A Rp 264,866.43. In Activity Based Costing System method using the system for calculating the cost of the room, the cost charged to the costs incurred on the basis of product and also use a base of more than one cost driver.   Keywords     : Activity Based Costing, cost of rooms, cost pool, cost driver.

PENERAPAN METODE ACTIVITY BASED COSTING (ABC) SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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The purpose of this study was to determine the calculation of the cost of production by using the activity based costing method and knowing the comparison of the results of the calculation of cost of goods manufactured based on the activity based costing method with the cost of production at UD Mitra Sejahtera.The use of the ABC system in the distribution of costs is more appropriate than the conventional system applied to UD Mitra Sejahtera Plastindo, because in the ABC system overhead costs on each product are charged to two driver costs, namely the number of kwh and the amount of production according to the activities carried out in plastic manufacturing, namely cutting and packaging, while the conventional system imposes product overhead costs on one driver cost, namely the amount of production. Calculation of Cost of Production (HPP) with ABC system and conventional system applied to UD Mitra Sejahtera Plastindo shows that the calculation of HPP causes distortion (difference), namely overcost for plastic products of PE,, kg, ½ kg, 1 kg, 2 kg and 2½ kg. The occurrence of this distortion causes inaccurate cost reporting, thus affecting the selling price.

PERBANDINGAN METODE TREND MOMENT DAN LEAST SQUARE DALAM MENYUSUN ANGGARAN PENJUALAN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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The purpose of this study was to determine sales forecasting using the trend moment method, knowing sales forecasting using least square method, knowing the comparison of sales forecasting using the trend moment and least square method at UD Mitra Sejahtera Plastindo Kebumen.The results of forecasting the sale of HDPE plastic in 2016 at UD Mitra Sejahtera Plastindo use the trend moment method for the Cilacap region, small size plastic 424.8 bal, responsibility 3,502.6 bales, large 296.7 bales, jumbo 67.74 bales, super 32.64 bal. The area of ??Banjarnegara is small size 806.28 bales, responsibility 3,853.5 bales, large 408.6 bales, jumbo 186.3 bal, super 146.6 bales. The small size of the Purwokerto area is 1,949.16 bales, the responsibility is 6,053.1 bales, large is 649.44 bales, jumbo is 205.5 bal, super is 54.06 bal.The results of forecasting the sale of HDPE plastics in 2016 at UD Mitra Sejahtera Plastindo used the least square method for the Cilacap area, a small plastic size of 390.3 bales, 3453 balances, a large 277.26 bales, jumbo 61.56 bales, super 30.3 bales. The area of ??Banjarnegara is small size 801.6 bales, responsibility 3,592.26 bales, large 379.74 bales, jumbo 157.5 bales, super 125.66 bales. The Purwokerto area is 1,904.7 bal in small size, 5994 bales in liability, 499.2 bal in bulk, 186.6 bal in jumbo, and 50.7 bal in super.The results of forecasting the sale of HDPE plastic to Plastindo Prosperous UD Partners using the moment and least square trend method shows that sales forecasting uses the trend moment method is greater than the least square method, so the forecasting results using the least square method close to the realization of sales, the difference forecasting with sales realization January is very small in the Banjarnegara region, namely, small size 1.47 bales, responsibility 1.04 bales, large 0.61 bales, jumbo 0.20 bales, super 0.08 bales.

ANALISIS PERSEDIAAN LANTING DENGAN METODE ECONOMIC ORDER QUANTITY PADA TIEN SNACK DAN MEKAR ASIH KUWARASAN Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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Supplies a wealth of companies that have an important role in business operations, so the company need to make proactive management, which means that the company must be able to anticipate the circumstance and challenges of inventory management in order to achieve the ultimate objective, which is to minimize the total cost to be incurred by the company for inventory handling. The purpose of study this was to determine the number of orders and inventory costs lanting in Tien Snack and Mekar Asih method Economic Order Quantity (EOQ). This study was conducted with data collection through observation. The result showed the number of inventory lanting Tien Snack been effective in meeting consumer demand for the company does not run out of raw material inventory and total inventory cost by using Economic Order Quantity (EOQ) is smaller than the method used by the company, but the result of research on Mekar Asih shows how much less effective whwn using Economic Order Quantity (EOQ) for the cost of supllies tend to be more expensive than existing methods existing companies. This is because Mekar Asih determine ordering cost with constan number for each message. Keyword: Inventory, EOQ.

ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN KEBUMEN Mispiyanti, Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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One important aspect in improving the performance of the regional government is through local development planning policy and sustainable quality. BAPPEDA function and role as one of the local technical institute which is the task of supporting elements of regional heads, to carry three (3) obligatory functions that must be implemented, namely the affairs of spatial planning, development  planning and statistical affairs. The government budget related to the process of determining the amount of the allocation of funds for each program and activity monetary terms in the use of funds belonging. . The purpose of this study was to determine the effectiveness and efficiency of budget execution of Kabupaten Kebumen Bappeda in 2011-2014 in terms of the absorption of the budget used by the Agency for implementing program/activities aimed Kabupaten Kebumen public.   The results showed that the effectiveness of budget execution Bappeda from 2011 until 2014 is said to be effective despite the volatile situation . Effectiveness of budget shows the percentage of 96.52 % , 94.87 % , 94.06 % , 95.88 % for 4 consecutive years . Direct expenditure budget for the programs also show the overall effective rate . Besides the efficient use of the budget in 2011 to 2014 is also said to be very efficient . Although there is a tendency in each year decreased the level of efficiency   Keywords: Effectiveness, Efficient, Budget.  

PENGARUH ORGANIZATIONAL CULTURE, SERVANT LEADERSHIP, DAN NON- PHYSICAL WORK ENVIRONMENT TERHADAP MOTIVASI DAN JOB PERFORMANCE Wiwoho, Gunarso
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

This study aims to examine and analyze the influence of organizational culture, servant leadership, and non-physical work environment on motivation and job performance in employees of the Central Bureau of Statistics of Kebumen Regency. Data collection is done by a questionnaire using a 4 Likert scale option. The population of this study is the total number of employees, namely 44 employees. Sampling techniques with saturated sampling techniques or all employees as research respondents. Data analysis techniques using descriptive analysis techniques and statistics include validity test, reliability test, classic assumption test, hypothesis test, correlation analysis, and path analysis (path analysis) with the help of SPSS for windows version 23.0. The results of this study namely organizational culture have no effect on motivation. Servant leadership has a positive and significant effect on motivation. The non-physical work environment has a positive and significant effect on motivation. Organizational culture has a positive and significant effect on job performance. Servant leadership does not affect job performance. Non-physical work environment does not affect job performance, and Motivation has a positive and significant effect on job performance.

PENGARUH ORGANIZATIONAL CULTURE, SERVANT LEADERSHIP, DAN NON- PHYSICAL WORK ENVIRONMENT TERHADAP MOTIVASI DAN JOB PERFORMANCE Gunarso Wiwoho
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v5i2.536

This study aims to examine and analyze the influence of organizational culture, servant leadership, and non-physical work environment on motivation and job performance in employees of the Central Bureau of Statistics of Kebumen Regency. Data collection is done by a questionnaire using a 4 Likert scale option. The population of this study is the total number of employees, namely 44 employees. Sampling techniques with saturated sampling techniques or all employees as research respondents. Data analysis techniques using descriptive analysis techniques and statistics include validity test, reliability test, classic assumption test, hypothesis test, correlation analysis, and path analysis (path analysis) with the help of SPSS for windows version 23.0. The results of this study namely organizational culture have no effect on motivation. Servant leadership has a positive and significant effect on motivation. The non-physical work environment has a positive and significant effect on motivation. Organizational culture has a positive and significant effect on job performance. Servant leadership does not affect job performance. Non-physical work environment does not affect job performance, and Motivation has a positive and significant effect on job performance.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING Ika Neni Kristanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Calculation of the cost of production is precise and accurate is the thing to do by any company, because the calculation of the cost of production is right, will lead to the determination of the selling price of a product can be determined appropriately so that the company can know clearly the profit generated. Inaccuracy charging will cause distortion of the cost, which would result in distortion of the cost of mistakes costing, decision making, planning and control. This study has the objective to identify and analyze the calculation of the cost of production based on the traditional system and the system of Activity Based Costing (ABC) in the bakery Rotindo, and compared to determine differences in the magnitude of the cost of production in the bakery Rotindo. This type of research is quantitative descriptive for the implementation includes data, analysis and interpretation of the meaning of the data obtained. The results showed Activity Based Costing system provides that the cost of production is greater for kotak special and bal coklat, while for the bread of aneka rasa, krim mesis, coffee mocca, bon-bon, regge and tawar provide that cost of production are smaller than traditional systems. Differences that occur due to the imposition of overhead costs on any type of bread. On traditional systems overhead costs for each type of bread is only charged on a cost driver that is only the number of units produced, while the system of Activity Based Costing overhead costs charged to some cost driver, so that the system of Activity Based Costing is able to allocate activity costs to each type of bread appropriately based on the consumption of each activity. Keywords: Cost of production, traditional system, Activity Based Costing system (ABC).

ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL Dwi suprajitno
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Calculation of the cost of products at the Hotel Permata still use traditional cost accounting methods. Traditionally, charging for costs not directly done using the basic loading overall or per department. This will cause the resulting product can’t reflect the actual cost is absorbed to produce the products. As a result the product will appear under costing and over costing. Activity Based Costing System is a method that can overcome the disadvantages of traditional cost accounting system. To overcome the drawbacks of the traditional costs accounting system, then there is a method activity based costing system is a method of applying the cost of the product by charging fees based on activity. This study has the objective to obtain accurate information on the process approaches Activity Based Costing in generating calculating the cost of the hotel rooms in Hotel Permata in Gombong , so it can be clearly known cost elements involved in the stages of calculating the cost of the room , and to compare the magnitude of the cost of a hotel room , using the traditional cost accounting methods and Activity Based Costing System at Permata Hotel. The cost of the room based on traditional cost accounting systems for rooms Kenanga Rp 83,473.81, room Mawar Rp 125,244.55, room Anggrek B Rp 141,975.59, room Anggrek A Rp 150,203.21 , room Flamboyan B Rp 233,727.34 and the room Flamboyan A Rp 250,282.54. The cost of the room using Activity Based Costing for room Kenanga Rp 89,037.54 , room Mawar Rp 113,183.14, room Anggrek B Rp 143,907.45, room Anggrek A Rp 153,923.35 , room Flamboyan B Rp 236,613.90 , and the room Flamboyan A Rp 264,866.43. In Activity Based Costing System method using the system for calculating the cost of the room, the cost charged to the costs incurred on the basis of product and also use a base of more than one cost driver. Keywords : Activity Based Costing, cost of rooms, cost pool, cost driver.

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Contact Name
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Journal Mail Official
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Kab. kebumen,

Jawa tengah

INDONESIA