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Persepsi Pengguna Laporan Keuangan terhadap Peran Laporan Audit Kas dan Setara Kas dalam Meningkatkan Kualitas Perusahaan
Abdullah Ariq Akbar
; Fajar Yudha Septianto
; Muhammad Andra Priatama A.
; Ridwan Zulfi Agha
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of c...
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Pengaruh Pemanfaatan Teknologi Digital dan Kecerdasan Buatan terhadap Tingkat Produktivitas Mahasiswa Akuntansi
Abdullah Ariq Akbar
; Agung Laksono
; Dehan Akramann
; Erland Ahmad Daniyal
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 3
(2025)
This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert sc...
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Analisis Harga Pokok Produksi dan Penjualan pada UMKM Boembu Rumah Catering
Abdullah Ariq Akbar
; Dehan Akramann
; Erland Ahmad Daniyal
; Yuni Astuti Tri Tartiani
Jurnal Manajemen dan Ekonomi Bisnis
Vol 4
, No 4
(2024)
This study aims to analyze the calculation of Cost of Goods Manufactured (COGS) and sales strategies at MSME Boembu Rumah Catering. Using a direct interview method with the business owner, this research explores the components of production costs which include raw materials, labor, and overhead costs. The results showed that Boembu Rumah Catering was able to determine a competitive and efficient selling price, thus achieving a profit of 98%. In conclusion, accurate COGS calculation and proper un...
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