Expensive: Jurnal Akuntansi dan Keuangan

Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi

2026-06-09T14:05:28+07:00

This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.

Akuntabilitas dan Sistem Pengendalian Internal sebagai Determinan Kinerja Pegawai: Efek Moderasi Budaya Organisasi

2026-06-09T14:32:09+07:00

This study aims to analyze the influence of accountability, internal control systems (ISCs), and organizational culture on employee performance in the Maluku Government's Regional Apparatus Organizations (OPDs). The test results indicate that accountability (H1) has a significant positive effect on employee performance. The internal control system (H2) is also proven to have a significant effect. Organizational culture (H3) has a significant positive effect on employee performance. However, the test results show that organizational culture does not moderate the relationship between accountability and performance (H4), nor between ISCs and performance (H5). This indicates that accountability and ISCs are more dominant as technical factors than organizational culture as a moderating factor. Overall, this study confirms that accountability, ISCs, and organizational culture are important determinants of employee performance, although the moderating role of organizational culture was not significantly detected.

Peran Relawan Pajak dalam Memoderasi Pengaruh Pengetahuan dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak

2026-06-20T21:56:11+07:00

This study aims to analyze the influence of tax knowledge and awareness on individual taxpayer compliance with tax volunteers as a moderating variable. Tax knowledge and awareness are considered as internal factors that influence taxpayer compliance, while tax volunteers act as external factors that are expected to strengthen the relationship. The method used in this study is quantitative with a survey approach through questionnaires distributed to individual taxpayers in the Metro City area. Data were analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that tax knowledge and awareness have a significant effect on taxpayer compliance. In addition, tax volunteers have been proven to be able to moderate the influence of tax knowledge and awareness on taxpayer compliance. These findings are expected to contribute to the Directorate General of Taxes in increasing the effectiveness of tax awareness inclusion programs and expanding the role of tax volunteers.

Analisis Sistem Pencatatan Bahan Baku dalam Proses Produksi

2026-06-20T21:56:44+07:00

The purpose of this study was to identify the advantages and disadvantages of each method and formulate recommendations for improvements to enhance operational efficiency. Through a qualitative approach involving participant observation, semi-structured interviews, and internal document analysis during the internship period from February to June 2025, findings indicated that the manual method was prone to input errors, information delays, and a lack of integration between divisions, while Jurnal.id offered advantages in real-time recording and data accuracy. The evaluation results confirmed that the digital transition had a significant positive impact on inventory control. As a transition solution, a hybrid model combining manual and digital elements was recommended, supported by employee training, the development of standard operating procedures (SOPs), and infrastructure improvements. This study contributes to the understanding of technology adaptation in medium-sized manufacturing companies in Indonesia and serves as a reference for similar entities in facing the challenges of digitalization

Modernisasi Sistem Administrasi Pajak dan Sanksi Perpajakan sebagai Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor

2026-06-20T21:57:06+07:00

This study aims to determine and explain the modern tax administration system and tax sanctions affect the Compliance of Motorized Vehicle Taxpayers at the Samsat Office of Sukabumi Regency. The results of testing the hypothesis using the t-test variable X₁ show that the significance value is 0.001 <0.05, then this shows that Ha is accepted and Ho is rejected, the t-test variable X₂ shows that the significance value is 0.228 > 0.05, so this shows that Ho is accepted and Ha is rejected , therefore the modern tax administration system has a positive effect on motor vehicle taxpayer compliance while tax sanctions do not have a positive effect on motor vehicle taxpayer compliance at the Samsat office in Sukabumi district. The results of the F test show that the significance value is 0.002 <0.05, which means that Ha is accepted and Ho is rejected. It can be concluded that the independent variables simultaneously have a significant effect on the compliance variable. The test results for the coefficient of determination show a result of 0.123 or 12.3%, which means that the X variable affects the Y variable by 12.3% while 88.7% is influenced by other factors that are not present in this study.

Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Alokasi Dana Desa

2026-06-20T21:57:30+07:00

The purpose of this study was to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund allocation management. This study is a quantitative study, with a sample of 100 respondents consisting of the Pagar Gading Village community. The research analysis method was carried out using multiple linear regression. The results of the study indicate that the variables of accountability, transparency, and participation simultaneously have a significant effect on the variable of affectivity in managing village fund allocations, as evidenced by the calculated F value > F table, namely 149.273 > 2.97. Accountability has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 2.948 > 1.660. Transparency has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 19.302 > 1.660. Participation has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 4.333 > 1.660.