Sociability

Analisis Strategi Manajemen Biaya Produksi Untuk Penetapan Harga Jual Optimal Pada UMKM

2026-01-25T17:38:21+07:00

In order to survive and gain profits, the increasing competitiveness of small and medium-sized enterprises (SMEs) in the culinary industry, which is caused by rapid market growth, requires strategic cost management. This research investigates how D'Java Potato Donut SME calculates production costs for price setting in the crowded potato donut market. The researcher used qualitative descriptive method, collecting data through direct observation and in depth interviews with the owner, to establish cost and selling price records. The results showed that D'Java Potato Donut SME performed the structured and rational calculation of the cost of raw materials, labor, and overhead to set the selling price that could cover the total production cost and achieve a profit margin of 40% to 50%. Overall, it can be concluded that applying cost accounting principles in a proper and systematic manner plays a crucial role in setting effective pricing strategies that support financial performance, long-term sustainability, profitability, and competitiveness.

Pengaruh Sistem Informasi Akuntansi (SIA) Modern dan Rekayasa Keuangan terhadap Profitabilitas dan Sustainabilitas Perusahaan dengan Studi Kasus: Kajian Literatur

2026-01-25T07:08:36+07:00

This study aims to examine in depth the influence of modern Accounting Information Systems and financial engineering on corporate profitability and sustainability through a literature review approach. This study uses a qualitative method with a literature review approach to nine scientific articles, both accredited national journals and reputable international journals relevant to the research topic. Data analysis was conducted by synthesizing empirical and conceptual findings to identify patterns of relationships between research variables. The results of this study indicate that modern AIS plays a significant role in increasing corporate profitability and sustainability by improving the quality of financial information, operational efficiency, strengthening internal control, and reporting transparency. Financial engineering carried out ethically through optimal management of leverage and capital structures has been proven to increase profitability, while manipulative practices in this case have the potential to threaten the long-term sustainability of the company. The conclusion of this study confirms that the integration of modern AIS and financial engineering practices that are oriented towards sustainability is key to creating added value for the company. This research can provide theoretical and practical implications for the development of financial management and corporate governance in today's digital era.

Peran Tata Kelola Audit Internal Dalam Memperkuat Sistem Pengendalian Internal Perusahaan Retail

2026-05-20T08:56:24+07:00

Internal audit plays an important role in helping retail companies operate effectively, efficiently, and in accordance with good corporate governance principles. This study aims to understand how internal audit governance can strengthen the internal control system in retail companies. Through an independent and objective audit process, management can identify risks, improve system weaknesses, and ensure compliance with applicable policies and regulations. The results indicate that effective implementation of internal audit enhances transparency, information reliability, and the effectiveness of internal controls. Therefore, internal audit governance serves not only as a monitoring tool but also as a strategic means to support the establishment of sound and sustainable corporate governance.

User Acceptance Evaluation Of Web-Based Spin Application Using The Empirical Test-Based Tam Approach

2026-01-31T02:58:56+07:00

The purpose of this study was to assess the level of user acceptance of the web-based Internal Control System (SPIN) using the Empirical Test-Based Technology Acceptance Model (TAM) approach via the User Acceptance Testing (UAT) procedure. For achieving the purpose of the study, data was gathered from the UAT outcome of 40 test cases in the four major modules: login function, master data function, approval function, and reporting function. The outcome demonstrated 100% success rate PASS in all the modules. The application of the study minimizes the limitations associated with the traditional TAM by incorporating facts from carrying out system testing exercises through the Empirical Test-Based TAM approach based on the UAT procedure. The study also expands the TAM theoretical framework from the 'perception construct level’ to the construct level of facts pertaining to behaviors of the users based on the UAT procedure result.