Value : Journal of Management and Business

Management of the Implementation of Accounting Information System on the Expenditure Cycle at PT RZ

Muftiyana Husna Arjani — 2024-10-31

This study discusses the implementation of the cash disbursement cycle at PT RZ, a manufacturing company engaged in the production and distribution of Napolly products in Indonesia. The focus of this research is the cash disbursement cycle, involving data such as goods receipt documents, purchase orders, and other related records. PT RZ has implemented an internal control system that serves as a safeguard to prevent undesirable events in the cash disbursement process. The findings of this study provide a detailed overview of (1) the functions involved in the cash disbursement cycle, (2) the documents and records used in the cash disbursement cycle, (3) the procedures of the cash disbursement cycle, and (4) the internal control system implemented by the company to ensure the effectiveness and security of cash disbursements.

Pengaruh Risk Aversion Terhadap Keputusan Investasi pada Generasi Milenial di Karawang

Simbolo, Paulina Karolin — 2024-10-31

This research uses a survey research design to see how risk aversion influences investment decisions made by the millennial generation in Karawang. Risk aversion is the independent variable, and investment decisions are the dependent variable. This study focuses on the millennial generation population in Karawang, which numbers around 1,029,290 people. In addition, 429 respondents from the millennial generation who were actively involved in investment activities were the sample used in this research. In this research, the influence of risk aversion on investment decisions is tested through Simple Linear Regression Analysis. Studies show that fear of risk influences millennials' investment choices. This generation prefers to avoid danger. They prefer to invest in instruments that they consider more stable and easy to understand. The results show that to help millennials make smarter and more logical investment choices, increased financial education is needed.

ANALYSIS OF STUDENTS' INTEREST IN ENTREPRENEURSHIP

Astuty Rihanna — 2024-10-31

The aim of this research is to find out in depth about students' perceptions regarding interest in entrepreneurship, the influencing factors, and the benefits of entrepreneurship for the students themselves. This topic is bassed on the data results of the low percentage of students' interest in entrepreneurship. The techniques used in collecting research data were observation and interviews with a case study approach. There were 4 informants interviewed to obtain data who focused on answering each research question. The results of the data obtained show that students understand the concept of interest in entrepreneurship, but it can be influenced by a number of factors and the benefits of entrepreneurship.

PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA BABY AND MOM CARE ABC

Siti Nurazizah — 2024-10-31

Our research focuses on the issue of utilizing Activity Based Costing in Baby and Mom Care to determine Production costs. The study aims to compare the production cost using the Activity Based Costing (ABC) approach with the company's conventional method. A general description of Baby and Mom Care ABC, information about the company's founding and history, vision and mission, products, and their benefits are all included in this research, which uses a qualitative research methodology. Quantitative data used in the study includes production statistics for Baby and Mom Care ABC in 2022, which include details about the usage of raw materials, direct labor costs, and factory overhead costs. Using a variety of data collection techniques, including interviews and documents, we were able to gather primary and secondary data for our study. The study's findings compare the production costs using traditional and activity-based costing techniques for baby and mom care items with their retail prices, which are 25,000 for beetroot juice and 15,000 for turmeric herbal medication, respectively. Nevertheless, compared to the Traditional technique, the cost of goods produced utilizing the Activity Based Costing method is higher. The outcomes of the Activity Based Costing Method outperform those of the Traditional Method. This is because manufacturer overhead payments differ fundamentally. The Activity Based Costing Method employs many cost drivers to provide more precise assignments than the Traditional Method, which simply uses production units as a cost driver.

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP PENDAPATAN PERUSAHAAN PRODUSEN KARET KONSTRUKSI

Anisa Ken Fazila — 2024-10-31

In the context of a company, Accounting Information Systems (AIS) play a crucial role in supporting operations and decision-making. Effective internal controls are also essential to ensure the reliability and security of the company's information systems. Continuous eval_uation of information systems and internal controls is necessary to adapt to changes in the business environment and the company's needs, thus optimizing AIS to support its business objectives. This report aims to provide a deep understanding of the revenue cycle management policy at Construction Rubber Manufacturer Company, including related functions, records, and documents used in the company's revenue cycle. Another goal is to eval_uate the adequacy of internal controls applied at Construction Rubber Manufacturer Company explain the data flow in the Data Flow Diagram for the company's revenue cycle. It is expected that this report will provide a comprehensive overview of revenue cycle management at Construction Rubber Manufacturer Company. In this study, the author used two main methods to collect data: interviews and documentation. These methods were chosen because they can provide comprehensive and in-depth information about Construction Rubber Manufacturer Company 's revenue cycle. An analysis of Construction Rubber Manufacturer Company 's revenue cycle shows that the process begins with product offers from the sales team, followed by handling order specifications by the sales team and transaction recording by the accounting department using Accurate software. Construction Rubber Manufacturer Company uses an accounting information system for the revenue cycle with eight related functions and various documents such as price quotation letters, testing certificates, and tax invoices. The company also implements controls to minimize risks, and the context diagram shows processes involving entities such as marketing, production, shipping, and administration.