Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.
ABSTRAK Dalam pencatatan laporan keuangan, UMKM Japasrah belum memilikinya sehingga dengan adanya pendampingan kewirausahaan diharapkan mampu untuk melakukan pembukuan sehingga menghasilkan laporan keuangan.Laporan keuangan tersebut kemudian digunakan untuk menganalisa guna menilai kinerja keuangan UMKM.Metode yang dipakai dalam riset iniyaitu dengan metode kuantitatif deskriptif.Teknik analisis data yang telah digunakan yaitu observasi terkait data keuangan Japasrah untuk kemudian dianalisa menggunakan rasio aritmatika yang bisa digunakan untuk menilai kapasitas keuangan perusahaan periode September sampai November 2019. Berdasarkan hasil pengukuran tersebut, dapat dilihat perusahaan mampu untuk menjamin dan melunasi kewajiban kepada kreditur yang telah dihitung menggunakan rasio likuiditas pada bulan September yaitucurrent ratio 445%, cash ratio 317%,quick ratio 317%.Namun, dalam rasio profitabilitas UMKM Japasrah mengalami penurunan prosentase pada ROI sebesar 19% pada bulan November dan ROEsebesar 2% pada bulan Oktober dan 19% pada bulan November sehingga kinerja keuangan dalam memperoleh laba bersih kurang baik.Pada rasio aktivitas UMKM Japasrah, perputaran persediaan cukup baik yaitu kenaikan pada bulan Oktober sebesar 1,54 kali dan November 2,14 kali, namun dalam perputaran asset mengalami penurunan. Kata kunci: Laporan keuangan, analisa,rasio, kinerja. ABSTRACT In recording financial statements, Japasrah SMEs don't have it, so that with the assistance of entrepreneurship is expected to be able to do bookkeeping to produce financial reports. The financial statements are then used to analyze to assess the financial performance of Japasrah SMEs. The method used in this research is a descriptive quantitative method. The data analysis technique used is observation related to Japasrah financial data and then analyzed using arithmetic ratios that can be used to assess the company's financial capacity in the period from September to November 2019. Based on the results of these measurements, it can be seen that the company can guarantee and pay off obligations to creditors, which have been calculated using the liquidity ratio in September, namely the current ratio of 445%, cash ratio of 317%, a quick ratio of 317%. However, Japasrah's MSME profitability ratio decreased by a percentage of ROI by 19% in November and ROE by 2% in October and 19% in November so that financial performance in obtaining net income was not good. In the Japasrah MSME activity ratio, inventory turnover is quite good, namely an increase in October of 1.54 times and November 2.14 times, but asset turnover decreased. Keywords: Financial Statements, ratio analysis, performance
This research paper aims to examine whether there is a correlation of Competence and Perception on Interest in the Public Accountant Profession. Furthermore, additional focus could be placed on the question, whether Motivation can play a mediating role of effect of Competence and Perception on Interest in the Public Accountant Profession. After reviewing the literature, there are seven hypotheses proposed in this study. The study design consisted of a population with a saturated sample of 50 students of the Mahardhika School of Economics, accounting study program, regular class B - 2016 entry year who are still actively attending lectures. The data is processed using SEM SmartPLS 3 where the bootstrap method is used to test hypotheses and the results show that competence alone cannot be a strong driver of interest in a career as a public accountant without motivation. Motivation will be a strong intermediary for students who have good competence towards a career interest as a public accountant. Meanwhile, having a perception related to the public accounting profession does not provide a significant and not strong influence to foster motivation to have an interest in a career as a public accountant. This study provides input to enrich the theory of the relationship between competence and perception on interest mediated by motivation.
ABSTRAK Usaha “I AM QUEEN” merupakan usaha baru yang didirikan pada tahun 2017 dengan modal sendiri. Produk yang dihasilkan berupa ayam crispy, ayam geprek, serta menu tambahan lainnya seperti burger, pizza, spaghetty, chicken steak, dan frenchfries. Penelitian ini bertujuan untuk mengetahui tingkat kelayakan investasi dalam pendirian usaha “I AM QUEEN” yang beralamat di Jalan Manukan Tama Blok 19/33-34 Kav. 198 A-B Surabaya. Metode penelitian yang digunakan yaitu metode deskriptif dengan menganalisis aspek pasar dan pemasaran, aspek teknis dan produksi, aspek organisasi dan manajemen, serta aspek finansial dengan perhitungan kelayakan investasi berupa Payback Period. Analisis pasar dan pemasaran menunjukan bahwa prospek usaha cukup baik, dilihat dari peningkatan jumlah permintaan produk. Analisis teknis dan produksi menunjukkan bahwa lokasi usaha “I AM QUEEN” dan peralatan usaha terjaga dengan baik dan dalam kondisi bersih untuk melakukan kegiatan produksi, serta dapat memenuhi kapasitas produksi untuk permintaan pasar. Analisis organisasi dan manajemen menunjukkan pemilik usaha yang telah menjalankan fungsi manajemen dengan baik dan sebagaimana mestinya. Analisis finansial dengan menggunakan modal sendiri didapatkan hasil Payback Period yaitu satu tahun dua bulan. Kata Kunci : Aspek – Aspek Studi Kelayakan Bisnis, Bisnis, Studi Kelayakan Bisnis, ABSTRACT ‘I AM QUEEN’ Resto is a new bussiness established by self funding in 2017. The products are crispy chicken, geprek chicken, and other additional menus such as burger, pizza, spaghetty, chicken steak, and frenchfries. This research aims to determine the feasibility of investment in the establishment of a “I AM QUEEN” bussiness where located at Manukan Tama Street, Block 19/33-34 Kav. 198 A-B Surabaya.The research method used is descriptive method by analyzing market and marketing aspect, technical and production aspects, organizational and management aspects, and financial aspects with the calculation of the feasibility of investment Payback Period. Market and marketing analysis indicates that the bussiness prospect is good enough, it is seen from the increasing number of product demand. Technical and production analysis showed that the location of “I AM QUEEN” and bussiness equipment is well maintained and in a clean condition to carry out production activities, and also can fulfill the production capacity for market demand. Organizational and management analysis shows that bussiness owner has been running the management functions well. And the result of financial analysis showed that Payback Period of that bussiness is one year two months. Keyword: Aspects of Feasibility Study, Bussiness, Feasibility Study
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