The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa dengan sifat amanah sebagai variabel moderasi (Studi pada desa sekecamatan pallangga kabupaten gowa). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan penelitian asosiatif. Populasi dalam penelitian ini adalah desa sekecamatan Pallangga kabupaten Gowa. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, adapun sampel dalam penelitian ini adalah perangkat desa sekecamatan Pallangga kabupaten Gowa. Metode pengumpulan data yaitu menggunakan kuesioner yang dibagikan secara langsung. Data yang digunakan dalam penelitian ini merupakan data primer yang di kumpul melalui survey kuesioner. Hasil dari penelitian ini menunjukkan bahwa transparansi dan akuntabilitas berpenngaruh signifikan positif terhadap pengelolaan keuangan desa. Sedangkan sifat amanah tidak dapat memoderasi pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa.
This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.
Penelitian ini bertujuan untuk menentukan harga pokok produksi denganpendekatan metode full costing pada UD. Meubel Selutibar Jaya. Jenis penelitian yangdigunakan dalam penelitian ini adalah jenis penelitian deskriptif. Sumber data yangdigunakan ada dua yaitu data primer dan data sekunder. Dapat diketahui bahwa hasilperhitungan harga pokok produksi pada UD. Meubel Selutibar Jaya dengan menggunakanmetode perusahaan dan metode full costing terdapat selisih nilai yang berbeda. Hasilperhitungan harga pokok produksi dengan metode perusahaan sebesar Rp. 1.613.148sedangkan metode full costing sebesar Rp. 1.801.710. Dari kedua hasil perhitungan hargapokok produksi menunjukkan bahwa perhitungan metode full costing lebih tinggi daripadaperhitungan metode perusahaan. Terdapat selisih sebesar Rp. 188.562 antara metodeperusahaan dan full costing.
This study aims to provide empirical evidence of the relationship between financial distress with modified Altman z-score model and free cash flow on earnings management with audit quality as moderating. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results showed that financial distress with the modified Altman z-score model had a negative effect on accrual earnings management. This implies that companies experiencing financial distress will perform accrual earnings management. The hypothesis that free cash flow has a negative effect on earnings management is supported which provides evidence that large free cash flows will tend to reduce accrual earnings management in fulfilling contractual commitments with company owners. Meanwhile, the hypothesis of audit quality moderating the relationship between financial distress and free cash flow on earnings management is supported. This shows that a quality audit will be able to reduce accrual earnings management in the company.
This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay. Keywords: Audit Delay, Audit Committee Competence, Audit Firm Size.
This study aims to study the impact of role conflict and role ambiguity on the performance of auditors with emotional intelligence as the moderator (study conducted in public accounting firms in Makassar and Gowa Regency). This research is a quantitative research. The population in this study are auditors working in the Makassar City area and Gowa Regency. The sampling technique uses random sampling. The sample in this study amounts to 56 auditors. The data used is raw data. Data analysis adopts multiple regression analysis and adjusted regression analysis with absolute difference method. The research results show that role conflict and role ambiguity have a significant negative impact on auditor performance. The analysis of the moderating variables by the absolute difference method shows that emotional intelligence cannot adjust the role conflict and role ambiguity in auditor performance.
This research aims to determine the influence of whistleblowing system and moral reasoning on financial fraud disclosure with the understanding of amar ma'ruf nahi mungkar as a moderation variable which is then conducted a study at the Makassar City Inspectorate Office. This research is quantitative research with a descriptive research approach. The population in this study is the Makassar City Inspectorate Office. The sampling technique in this study is porposive sampling, while the sample in this study is the auditor staff with a working period as an auditor of at least one year, knows the ins and outs of the organization of the Makassar City Inspectorate Office, and knows the processes that occur within the Makasar City Inspectorate Office. The method of data collection is by using questionnaires that are shared directly. The data used in this study is primary data collected through questionnaire surveys. The results of this study show that whistleblowing systems cannot affect the disclosure of financial fraud, while moral reasoning can affect the disclosure of financial fraud. Then the understanding of amar ma'ruf nahi mungkar also cannot strengthen the influence of whistleblowing system and moral reasoning on the disclosure of financial fraud.
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