Praptapa, Agung
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY Pramandiri, Hizkia Anugerah; Praptapa, Agung; Herwiyanti, Eliada
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.822 KB) | DOI: 10.25170/jara.v11i1.50

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price. This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Hubermans technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion.  The  research was conducted  by comparing full-costing and cost-plus pricing methods. Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting  method  in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.
Management Control Systems and Its Effect on Performance Praptapa, Agung; Yahya, Mohd Azlan B; Sawandi, Norfaiezah Binti
Jurnal Akuntansi Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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Abstract

This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.
Accounting Contribution to Total Productive Maintenance Praptapa, Agung
EBBANK Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Accounting plays significant role in business. The increase of business competition increases the need to accounting that can be used as a tool to develop competitiveness. Increasing business’s competition calls companies to more be concerned about quality. Quality is a key source of competitive advantage, and studies have shown that quality is positively related to increased market share and profitability (Evans & Lindsay, 1996). Customer satisfaction is a crucial goal of the entire quality process (Scott, 1998). Quality is based on value, that is, the relationship of usefulness or satisfaction to price (Evans & Lindsay, 1996). Quality includes on time delivery, defect free products, and satisfying customer services.  Quality enhancement is under responsibility of all organizational members (Praptapa, 2009).There are many methods and management tools to ensure and enhance quality. The term Total Quality Management (TQM) is commonly used to denote the system of managing for total quality. As companies, especially manufacturing companies, realise that quality can be provided if production systems are working efficiently and effectively, then people pay more attention to the best utilisation of equipment. An approach to optimalize the relationship between people and the equipment on which they rely is known as Total Productive Maintenance or TPM.
THE INFLUENCE OF INTRINSIC MOTIVATION, EXTRINSIC MOTIVATION, AND COMPETENCE TOWARDS ACCOUNTING PRACTICE ON MICRO, SMALL, AND MEDIUM ENTERPRISES IN LOCAL REGENCY Wijayanti, Deseria; Praptapa, Agung; Irianto, Bambang Setyobudi
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3064

Abstract

Micro, Small and Medium Enterprises (MSMEs) is one of the economic activities conducted by most people in Indonesia. MSMEs have an important role in helping the development of the economy in Indonesia. However MSMEs is one of the important factors in economic development in Indonesia, but there are still many MSMEs perpetrators that have not applied accounting practice to their business. In fact, accounting information is very useful for MSMEs because it is a tool used by information users for decision making. This research aimed to analyze the influence of intrinsic motivation, extrinsic motivation, and competence towards accounting practice in Local Regency.This research used the 2 factors motivation theory and Goal Setting Theory. Motivation theory in this research will support the measurement of intrinsic motivation and extrinsic motivation MSMEs owners to do accounting practices in MSMEs. Meanwhile, goal setting theory is used as the base of assumption about the relationship between goals set and performance owner or managers of MSMEs.The population of this research was 34.455 business on the Department of Industry and Trade of MSMEs in Local Regency. The sample was 100 business unit MSMEs with trade, hotel, and restaurant sectors that calculated by Slovin formula. Stratified sampling technique is used in this research. Data collection in this study uses a questionnaire that is distributed directly to respondents.The results show that intrinsic motivation and competence variable has a positive affect on accounting practice in Local Regency. Extrinsic motivation has a negative effect on accounting practice in Local Regency.
USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY Pramandiri, Hizkia Anugerah; Praptapa, Agung; Herwiyanti, Eliada
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.822 KB) | DOI: 10.25170/jara.v11i1.50

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price.This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion.  The  research was conducted  by comparing full-costing and cost-plus pricing methods.Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting  method  in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.