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STRATEGIC COST MANAGEMENT: TARGET COSTING DENGAN METODE ABC UNTUK MENINGKATKAN KEUNGGULAN BERSAING (STUDI KASUS PADA PT. HARI FATMA)
Full text linkThis study aims to design strategic cost management that integrates target costing with the ABC (activity-based costing) method to increase competitive advantage in traditional herbal medicine producers, namely PT. Fatma Day. This research uses a qualitative descriptive analysis method that examines real objects directly using the collected data and provides conclusions on the final results. The data sources used are primary and secondary data. Data sample collection techniques through interviews, observation, and documentation. Determination of the object of research using purposive sampling techniques on one of the traditional herbal products that has a lot of demand, namely the type of herbal medicine for treatment and healing. The results of this study prove that the combination of target costing and activity-based costing can reduce drifting costs so that they do not exceed or at least equal to the predetermined allowable costs. The decrease in drifting costs resulted in an increase in revenue obtained by the company. Target costing is proven to help companies increase their competitive advantage through value engineering and continuous improvement stages that provide product design improvements, material specification changes, and process modifications along with cost efficiency.Keywords: Strategic cost management, analisis SWOT, target costing, activity-based costing, competitive advantag
PERAN PEMERIKSA AKUNTANSI DALAM PENCEGAHAN DAN PENGUNGKAPAN KECURANGAN (FRAUD) : STUDI KASUS PADA PT. PMS3G
Full text linkThis research uses a qualitative descriptive method to determine the role of accounting examinations in preventing and disclosing fraud, especially in the case of PT.PMS3G. This research uses secondary data from previous journals. The result showed that accounting examinations play an important role in discovering and preventing fraud. Companies with strong internal controls can lower the likelihood of fraud and increase their transparency and accountability.Keywords: Accounting examiner; Fraud; Fraud prevention; Internal audi
ANALISIS POTENSI FRAUD DALAM PEROLEHAN CASHBACK PADA APLIKASI JUAL BELI ONLINE DI APLIKASI TIKTOK
Full text linkThe development of digital technology has widely impacted human lifestyles, particularly with the emergence of E-commerce and platforms like TikTok. E-commerce facilitates online buying and selling transactions, while TikTok serves as a space for content and online transactions. Cashback programs have become one of TikTok's attractive marketing strategies. However, in January 2024, there was a cashback fraud incident on TikTok that resulted in losses for consumers. This study is a qualitative field research that gathers data directly from participants, including information about TikTok's cashback policies and the cases of fraud that occurred. The findings from the field research indicate unclear inventory availability, transaction failures, and errors in the payment system. These violations are caused by TikTok employees taking on the role of consumers, hindering fairness and consumer opportunities.Keywords: Cashback; E-commerce; Fraud; TikTo
PENDIDIKAN SEKSUAL MELALUI TEMA PEMBELAJARAN “DIRIKU” UNTUK ANAK USIA DINI (PENELITIAN DESKRIPTIF DI TK ISLAM CERDAS UMMAT, BOGOR)
Full text linkPendidikan seksual sangat penting bagi anak karena hal tersebut merupakan proses pengajaran dan pembelajaran yang difokuskan pada pengajaran dan pembelajaran berbasis kurikulum tentang aspek kognitif, emosional, fisik dan sosial seksualitas. Tujuan pendidikan seksual untuk membekali dan menyadarkan anak pentingnya menjaga kesehatan, kesejahteraan dan martabat mereka dengan cara penanaman perlindungan diri dalam mengembangkan hubungan sosial dan seksual yang baik. Penelitian ini bertujuan untuk: 1) Menjelaskan pendekatan pembelajaran yang dilakukan saat pendidikan seksual awal pada siswa TK B di TK Islam Cerdas Ummat; 2) Menjelaskan implementasi pendidikan seksual awal melalui program tematik di TK Islam Cerdas Ummat. Metode Yang digunakan dalam penelitian ini adalah Penelitian kualitatif deskriptif, data diperoleh melalui observasi, wawancara dan dokumentasi. Temuan Penelitian berupa: 1) Pendidik harus mengajarkan tentang perbedaan gender dan batasan aurat yang ada; 2) Pendidik harus menerapkan toilet secara baik dan benar; 3) Pendidik harus mengenalkan bagian-bagian anggota tubuh mana saja yang boleh dan tidak boleh disentuh; 4) Menggunakan metode pembelajaran dalam penerapan pendidikan seksual sejak dini menggunakan video, bercerita, tanya jawab atau diskusi dan bernyanyi. TK Islam Cerdas Ummat menggunakan metode: 1)Video animasi; 2) Bercerita; 3)Bernyanyi; 4)Tanya Jawab; 5) Lembar kerja. dan TK Isalam Cerdas Ummat mengajarkan anak dalam pengenalan gender; etika dan Adab Islam dalam penggunaan toilet; pengenalan batasan aurat; dan pengenalan anggota tubuh yang boleh di sentuh dan yang tidak boleh disentuh
Implementation of the K-Means Clustering Algorithm in Determining Productive Oil Palm Blocks at Pt Arta Prigel
Full text linkThe purpose of this study is to implement the K-Means Clustering method to determine the patterns of productive oil palm production based on their blocks at Pt Arta Prigel. The research is motivated by issues within the oil palm blocks, such as the absence of productive block summaries, insufficient plantation land analysis, and erroneous decision-making. The development method utilizes CRISP-DM, with data spanning 2 years from October 2021 to October 2023. From the 1275 production records, after cleaning, 1015 records remain. Filtering the initial 51 blocks results in 37 blocks for the years 2021 and 2022, and 46 blocks for the year 2023. After clustering, the production outcomes for the year 2021 are as follows: cluster_0 has 34 blocks, cluster_1 has 10 blocks. For the year 2022, cluster_0 has 24 blocks, cluster_1 has 37 blocks. In the year 2023, cluster_0 has 44 blocks, cluster_1 has 27 blocks. The testing method employs the silhouette coefficient, and the silhouette score testing results indicate the formation of 2 clusters (K=2) with a value of 0.62, the results obtained from testing with 2 clusters indicate that the formed clusters are accurate. The findings of this study include patterns, graphs, and production tables generated using the K-Means Clustering method at Pt Arta Prigel
OPTIMIZING CORPORATE EXCELLENCE: ANALISIS KINERJA RAMAYANA MELALUI PENDEKATAN BALANCE SCORECARD
Full text linkThe purpose of this research is to analyze the performance of the company, namely PT. Ramayana Lestari Sentosa Tbk in achieving maximum goals, using four Balanced Scorecard (BSC) perspectives. The Balanced Scorecard is a performance metric used to identify, improve, and control various business functions and the resulting results. This concept was first introduced in 1992 by David Norton and Robert Kaplan. The research method uses qualitative methods with research data obtained through interviews and literature studies based on previous research. The results of the research show that using the BSC performance measurement method, in general from a financial perspective, customer perspective, and learning and growth perspective, shows good results, as can be seen from the achievement of several targets on key performance indicators (KPI), where there was an increase in performance in running, both from financial, customer, business process and employee aspects.Keywords: Balance Scorecard_1; Company Performance_2; Optimization_3; Retail Fashion_
FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN
Full text linkUsing the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia Stock Exchange from 2019-2021. The result of this study show that audit opinions and change in directors have a significant negative effect on fraudulent financial report. Fraudulent financial report is not effected by financial stability, external pressure, ineffective monitoring, digitalization, and frequent of CEO. This research contributes to the application of the Beneish M-Score model to identify indications of fraud in financial reports such as measured by the fraud pentagon elements. Keywords: Pentagon fraud; Fraudulent financial reporting; Beneish M-Score mode
REPUTASI KAP, UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY
No full textAudit delay is the length of time for auditors to complete the implementation of annual financial statement audits and is measured based on the length of days. The length of days for the annual financial statement audit has been determined by the Otoritas Jasa Keuangan (OJK) in regulation Number: 29 / POJK.04 / 2016, which is for 120 days. This study aims to obtain empirical evidence and analyze the influence of KAP reputation, company size, profitability, solvency and audit opinion on audit delay. This study used secondary data sources derived from financial statements (annual reports). The number of data samples used in this study was 325 data from 88 trading, service and investment companies listed on the Indonesia Stock Exchange in 2016-2019. The data collection method used is a purposive sampling technique with predetermined criteria. This study uses logistic regression in order to explain the influence of independent variables on dependent variables, namely audit delay. The results of this study show that audit opinions have a negative and significant effect on audit delay. Meanwhile, public accountant firm’s reputation, company size, profitability and solvency do not have a significant influence on audit delay. This research is expected to contribute to the development of theories, especially those related to audit delays such as public accountant firm’s reputation, company size, profitability, solvency and audit opinions. Keywords: audit delay; auditor’s opinion; company size; profitability; public accountant firm’s reputation; solvenc
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PELAPORAN KEUANGAN SEKTOR PUBLIK (YAYASAN PUNDI AMAL PEDULI KASIH 2022)
Full text linkThe main objective of this research is to find out how the application of accrual-based accounting in public sector financial reporting has influenced the foundation in particular. To do this, the author combines qualitative methodology with a literature review from previous research. The findings of this study show the significant impact of accrual-based accounting on improved transparency, application, and accuracy of financial statements in the public sector.Keywords: Accrual-based accounting; Accuracy; Financial statements; Transparency; Public secto
PELATIHAN GURU PAUD DALAM MENGENALKAN KONSEP BILANGAN YANG MENYENANGKAN UNTUK ANAK USIA DINI
No full textPelatihan yang dilakukan bertujuan untuk membantu guru-guru PAUD memperoleh pengetahuan, keterampilan, dan kemampuan baru yang relevan dengan tugas mereka. Proses pelatihan ini tidak hanya mengulang informasi yang sudah ada, tetapi juga memperkenalkan konsep dan metode baru yang dapat diterapkan di dalam kelas. Pelatihan dini dilaksanakan pada tanggal 28 Mei di Gedung S1 PG PAUD Universitas Negeri Surabaya dengan 26 peserta guru PAUD yang berasal dari Banyuwangi, Sidoarjo, dan Surabaya. 2024 Tahapan pelaksanaan kegiatan ini yaitu identifikasi kebutuhan, perencanaan pelatihan. pelaksanaan workshop dan pelatihan, pemantauan dan evaluasi. Hasil yang diperoleh yaitu kegiatan pelatihan ini memberikan dampak positif terhadap peningkatan pengetahuan dan keterampilan guru. Rata-rata skor pretest sebesar 51,92 meningkat menjadi 63,08 pada posttest, yang menunjukkan adanya peningkatan kompetensi setelah pelatihan. Peningkatan rata-rata skor posttest serta pergeseran distribusi skor ke arah yang lebih tinggi menunjukkan bahwa pelatihan berhasil meningkatkan kompetensi guru dalam mengajarkan konsep bilangan