https://journal.ikopin.ac.id/index.php/fairvalue/issue/feed 2025-02-17T01:53:42-06:00 M. Ardi Nupi Hasyim akuntansi@ikopin.ac.id Open Journal Systems Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan https://journal.ikopin.ac.id/index.php/fairvalue/article/view/5123 2025-02-09T23:09:45-06:00 Heni Sulastri heni.sulastri@pknstan.ac.id

<p>The calculation of cost of goods manufactured plays a crucial role in maintaining the sustainability of a business, especially in the face of increasing business competition and rising production costs. Setting the right selling price is a challenge for business owners, especially in the tender process to prospective clients, because mistakes in determining prices can risk causing losses. This study aims to calculate the cost of goods produced at Ben Coffee by applying the Recipe Cost Calculator. The research method used is descriptive with a qualitative approach, and adopts observation, interview, and documentation techniques in data collection. Data analysis was carried out through three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that the application of Recipe Cost Calculator allows Ben Coffee to calculate the cost of goods produced more accurately, efficiently, and systematically. In addition, this method helps business owners in setting a more appropriate selling price and in knowing the amount of profit and potential losses that can occur.</p>

2025-02-16T00:00:00-06:00 Copyright (c) 2025 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan https://journal.ikopin.ac.id/index.php/fairvalue/article/view/5159 2025-02-17T01:53:42-06:00 Puspita Dewi Wulaningrum puspita@umy.ac.id Dina Baktiani puspita@umy.ac.id

<p>This study aims to evaluate the level of transparency and accountability used in the financial management of Bangunjiwo Village Government. Data were collected through documentation and interview techniques. Qualitative descriptive analysis and case studies are two approaches used in this study. Regulation of the Minister of Home Affairs (Permendagri) 2014 Number 113 is an in-depth analysis tool in this study. This Permendagri assesses village financial management procedures and Government Accounting Standards (SAP). SAP is used to analyze the implementation of Bangunjiwo village government financial reports. The results of the study indicate that the Regulation of the Minister of Home Affairs No. 113 of 2014 is almost fully implemented. In addition, notes on financial reports and village balance sheets are not available in the village financial report, indicating that the Bangunjiwo Village Government has not fully implemented Government Accounting Standards. However, good coordination from village officials, initiatives in building teamwork, and supervision from related agencies and the community have helped encourage more transparent and accountable financial management.</p>

2025-03-06T00:00:00-06:00 Copyright (c) 2025 Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan