JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu <p>JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, &amp; BUSINESS [<a title="e-ISSN&nbsp;2302-8556" href="https://issn.brin.go.id/terbit/detail/1352700000" target="_blank" rel="noopener">e-ISSN xxx-xxxx</a>] is an electronic scientific journal published online three a month. JURNAL RAMBU aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the observer of science in accounting. JURNAL RAMBU accepts the results of studies and research articles that have not been published in other media. JURNAL RAMBU is published three month by the Corporate Financial Accounting Major in Politeknik Negeri Sambas.</p> en-US lailatul@poltesa.ac.id (Lailatul Mukaromah) Thu, 31 Jul 2025 09:02:05 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 PERBANDINGAN HPP METODE FULL COSTING DAN VARIABLE COSTING PADA BOLU IDOLE https://ojs.poltesa.ac.id/index.php/rambu/article/view/1043 <p><em>Accurate determination of the cost of goods manufactured (COGM) is crucial in business decision-making. Many MSMEs have yet to conduct detailed financial recording, particularly in calculating production costs. This study aims to compare the COGM calculation applied by Bolu Idole MSME with the full costing and variable costing methods, in order to determine which method is more appropriate and accurate. The research uses a descriptive quantitative method with data collected through interviews, observation, and documentation. The results indicate that the COGM calculation used by Bolu Idole MSME does not yet meet cost accounting standards, as costs have not been classified in detail. The COGM for large cakes based on the MSME's method is Rp528, and Rp42,673 for mini cakes. Meanwhile, the full costing method results in Rp571 for large cakes and Rp47,064 for mini cakes, and the variable costing method results in Rp481 for large cakes and Rp38,053 for mini cakes. Among the three methods, full costing yields the highest value because it includes all cost components—such as raw materials, direct labor, fixed, and variable factory overhead—in the production cost calculation.</em></p> Tirsha Pusbelladika Copyright (c) 2025 JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu/article/view/1043 Thu, 31 Jul 2025 07:21:09 +0000 Penerapan Pengendalian Internal Persediaan Barang Dagang Untuk Meningkatkan Kinerja Keuangan UMKM (Studi Kasus: Toko Sembako Munadi Mensere) https://ojs.poltesa.ac.id/index.php/rambu/article/view/1038 <p>Penelitian ini bertujuan untuk menganalisis bagaimana penerapan sistem pengendalian internal atas persediaan barang dagang diterapkan di UMKM Toko Sembako Munadi yang berlokasi di Desa Mensere, dengan mengacu pada kerangka kerja COSO. Persediaan merupakan komponen penting dalam operasional usaha dagang, sehingga diperlukan kontrol internal yang kuat untuk memastikan pengelolaannya optimal dan terhindar dari potensi kerugian. Metodologi penelitian menggunakan pendekatan deskriptif kualitatif, dengan teknik pengumpulan data berupa observasi, wawancara, dan studi dokumentasi. Proses analisis dilakukan melalui tahap pengumpulan data, reduksi, penyajian informasi, dan penarikan kesimpulan. Hasil studi memperlihatkan bahwa Toko Sembako Munadi telah menerapkan sebagian besar unsur dalam kerangka COSO, seperti lingkungan pengendalian, identifikasi risiko, prosedur pengendalian, serta sistem komunikasi dan informasi. Meski begitu, terdapat kelemahan pada aspek pemantauan karena belum dilakukan evaluasi secara berkala terhadap pengelolaan persediaan. Oleh karena itu, sistem pengendalian internal yang ada belum berjalan secara maksimal. Penelitian ini menyarankan peningkatan dalam hal dokumentasi, pemisahan tanggung jawab kerja, serta pelaksanaan evaluasi rutin agar pengendalian internal dapat berjalan lebih efektif dan mendukung kinerja keuangan toko secara keseluruhan.</p> Helmalia Putri, Muji Burrohman, Muhammad Farisan Luthfi Copyright (c) 2025 JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu/article/view/1038 Thu, 31 Jul 2025 07:21:41 +0000 SISTEM PENGGAJIAN KARYAWAN UPAYA MENDUKUNG KEPATUHAN DAN EFISIENSI PENGENDALIAN INTERNAL CV AKA BAROKAH https://ojs.poltesa.ac.id/index.php/rambu/article/view/1039 <p><em>This research aims to analyze the employee payroll system at CV Aka Barokah in supporting compliance and efficiency of internal control. The background of the study highlights the importance of an accountable and efficient payroll system to ensure employee welfare and compliance with labor and tax regulations. This study adopts a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings reveal that the payroll system at CV Aka Barokah remains manual, poorly documented, and does not fully meet internal control standards. Challenges include recording work hours, calculating overtime, and the lack of separation of financial duties. However, the company has shown a commitment to improving its payroll system. By implementing an integrated payroll system and strengthening internal control elements such as authorization, documentation, and supervision, CV Aka Barokah can enhance operational efficiency and compliance with applicable regulations.</em></p> Putri Wulandari, Muji Burohman, Muhammad Farisan Luthfi Copyright (c) 2025 JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu/article/view/1039 Thu, 31 Jul 2025 07:22:16 +0000 THE IMPLEMENTATION OF ZAHIR ACCOUNTING IN PREPARING FINANCIAL STATEMENTS OF YAQIN FARMA PHARMACY BASED ON SAK EMKM https://ojs.poltesa.ac.id/index.php/rambu/article/view/1033 <p><em>The advancement of digital technology significantly affects business practices, including financial recording and reporting. MSMEs like pharmacies often struggle to prepare accurate financial statements due to limited resources and manual processes. This study implements the Zahir Accounting application at Yaqin Farma Pharmacy to align financial reporting with SAK EMKM standards and explores its role in improving accuracy and reporting quality. A qualitative descriptive method was used, with data collected through interviews, observations, and documentation. The data includes primary sources (interviews) and secondary sources (financial documents from January 1 to December 31, 2024). The results show that Zahir Accounting produces financial reports that comply with SAK EMKM. The income statement records revenue of IDR 222,072,675 and net profit of IDR 33,496,900. The statement of financial position shows assets of IDR 79,552,750, liabilities of IDR 13,150,000, and equity of IDR 66,402,750. Notes to the Financial Statements were also compiled. The application supports structured, accurate, and professional financial management, offering a practical solution for MSMEs in achieving standardized financial reporting.</em></p> Cici nursyabila, Eko Febri Lusiono, Suharman Lusiono Copyright (c) 2025 JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu/article/view/1033 Thu, 31 Jul 2025 07:22:42 +0000 Strategi Pengelolaan Risiko Bumdes Dalam Meningkatkan Ekonomi Desa Kuala Pangkalan Keramat https://ojs.poltesa.ac.id/index.php/rambu/article/view/1037 <p>Tujuan penelitian ini adalah untuk menganalisis strategi pengelolaan risiko operasional Badan Usaha <br>Milik Desa (BUMDes) Keramat Jaya dalam upaya meningkatkan perekonomian Desa Kuala Pangkalan <br>Keramat, Kecamatan Teluk Keramat, Kabupaten Sambas. Penelitian ini menggunakan pendekatan <br>kualitatif deskriptif dengan metode studi lapangan, wawancara mendalam, observasi, dan dokumentasi. <br>Analisis dilakukan menggunakan kerangka manajemen risiko COSO ERM, meliputi identifikasi risiko, <br>penilaian, dan pengendalian. <br>Hasil penelitian mengungkapkan bahwa BUMDes Keramat Jaya menghadapi lima kategori risiko utama: <br>risiko sumber daya manusia, risiko eksternal, risiko internal, risiko infrastruktur, dan risiko sistem. <br>Risiko terbesar berasal dari kurangnya penguasaan dan disiplin di kalangan karyawan, yang berdampak <br>signifikan pada efektivitas operasional. Risiko lainnya mencakup tidak adanya perencanaan, <br>keterbatasan usaha, serta belum optimalnya penggunaan teknologi dan promosi digital. <br>Strategi pengelolaan risiko yang diusulkan meliputi pelatihan kapasitas pengurus, perbaikan sistem <br>pencatatan keuangan, diversifikasi usaha, peningkatan promosi digital, dan penguatan komunikasi <br>dengan masyarakat. Penerapan strategi ini diharapkan mampu meningkatkan kinerja BUMDes dan <br>berkontribusi secara signifikan terhadap peningkatan ekonomi masyarakat desa.</p> desi, Muji Burrohman , Muhammad Farisan Luthfi Copyright (c) 2025 JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu/article/view/1037 Thu, 31 Jul 2025 07:23:11 +0000 Persepsi Risiko Pada Penggunaan Aplikasi Byond by BSI Di Kabupaten Sambas https://ojs.poltesa.ac.id/index.php/rambu/article/view/1036 <table width="567"> <tbody> <tr> <td width="567"> <p>Penggunaan <em>mobile banking</em> di Indonesia menunjukkan pertumbuhan yang sangat cepat dalam beberapa waktu terakhir. Penelitian ini bertujuan untuk mengevaluasi serta menguji sejauh mana pengaruh risiko keamanan, risiko operasional, dan risiko reputasi terhadap persepsi risiko dalam penggunaan aplikasi <em>Byond by </em>BSI. Kerangka teori yang digunakan adalah <em>Technology Acceptance Model</em> (TAM). Data yang digunakan merupakan data primer yang diperoleh melalui kuesioner online menggunakan Google Form, serta disebarkan melalui platform digital dan secara langsung di lapangan. Analisis data dilakukan dengan metode regresi menggunakan pendekatan SEM-PLS versi 4.0, dengan jumlah responden sebanyak 104 orang yang pernah menggunakan aplikasi <em>Byond by </em>BSI di wilayah Kabupaten Sambas. Hasil penelitian menunjukkan bahwa risiko operasional memiliki pengaruh positif dan signifikan terhadap persepsi risiko, sedangkan risiko keamanan dan risiko reputasi tidak menunjukkan pengaruh yang signifikan. Keunikan dari penelitian ini terletak pada pembuktian bahwa model TAM dapat digunakan secara efektif untuk menggambarkan hubungan antar variabel dalam kerangka penelitian ini.</p> </td> </tr> </tbody> </table> Saroja, Muji Burrohman, Muhammad Farisan Luthfi Copyright (c) 2025 JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS https://ojs.poltesa.ac.id/index.php/rambu/article/view/1036 Thu, 31 Jul 2025 07:23:32 +0000