{"id":"https://openalex.org/W2951014668","doi":"https://doi.org/10.35326/jiam.v2i1.251","title":"BIAYA STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA PAVING BLOCK CV. BATAKO ANUGERAH BAUBAU","display_name":"BIAYA STANDAR SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA PAVING BLOCK CV. BATAKO ANUGERAH BAUBAU","publication_year":2019,"publication_date":"2019-06-10","ids":{"openalex":"https://openalex.org/W2951014668","doi":"https://doi.org/10.35326/jiam.v2i1.251","mag":"2951014668"},"language":"id","primary_location":{"id":"doi:10.35326/jiam.v2i1.251","doi":"https://doi.org/10.35326/jiam.v2i1.251","is_oa":true,"landing_page_url":"https://doi.org/10.35326/jiam.v2i1.251","pdf_url":"http://www.jurnal-umbuton.ac.id/index.php/jiam/article/download/251/189","source":{"id":"https://openalex.org/S4210196987","display_name":"Jurnal Ilmiah Akuntansi Manajemen","issn_l":"2598-0696","issn":["2598-0696","2684-9283"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210126557","host_organization_name":"Universitas Muhammadiyah Buton","host_organization_lineage":["https://openalex.org/I4210126557"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Akuntansi Manajemen","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.jurnal-umbuton.ac.id/index.php/jiam/article/download/251/189","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031391400","display_name":"Nining Asniar Ridzal","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210126557","display_name":"Universitas Muhammadiyah Buton","ror":"https://ror.org/02xwcny57","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210126557"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Nining Asniar Ridzal","raw_affiliation_strings":["Universitas Muhammadiyah Buton"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Muhammadiyah Buton","institution_ids":["https://openalex.org/I4210126557"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5031391400"],"corresponding_institution_ids":["https://openalex.org/I4210126557"],"apc_list":null,"apc_paid":null,"fwci":1.2517,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.82552959,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"2","issue":"1","first_page":"16","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9564999938011169,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.021199999377131462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.008799999952316284,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/standard-costing","display_name":"standard costing","score":0.9779999852180481},{"id":"https://openalex.org/keywords/production-cost-control","display_name":"production cost control","score":0.8759999871253967},{"id":"https://openalex.org/keywords/cost-variance-analysis","display_name":"cost variance analysis","score":0.6930000185966492},{"id":"https://openalex.org/keywords/raw-material-costs","display_name":"raw material costs","score":0.7229999899864197},{"id":"https://openalex.org/keywords/labor-costs","display_name":"labor costs","score":0.8820000290870667},{"id":"https://openalex.org/keywords/manufacturing-overhead","display_name":"manufacturing overhead","score":0.7900000214576721},{"id":"https://openalex.org/keywords/inventory-waste","display_name":"inventory waste","score":0.32199999690055847}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.4233008921146393},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.32276108860969543},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.05573910474777222}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35326/jiam.v2i1.251","doi":"https://doi.org/10.35326/jiam.v2i1.251","is_oa":true,"landing_page_url":"https://doi.org/10.35326/jiam.v2i1.251","pdf_url":"http://www.jurnal-umbuton.ac.id/index.php/jiam/article/download/251/189","source":{"id":"https://openalex.org/S4210196987","display_name":"Jurnal Ilmiah Akuntansi Manajemen","issn_l":"2598-0696","issn":["2598-0696","2684-9283"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210126557","host_organization_name":"Universitas Muhammadiyah Buton","host_organization_lineage":["https://openalex.org/I4210126557"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Akuntansi Manajemen","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35326/jiam.v2i1.251","doi":"https://doi.org/10.35326/jiam.v2i1.251","is_oa":true,"landing_page_url":"https://doi.org/10.35326/jiam.v2i1.251","pdf_url":"http://www.jurnal-umbuton.ac.id/index.php/jiam/article/download/251/189","source":{"id":"https://openalex.org/S4210196987","display_name":"Jurnal Ilmiah Akuntansi Manajemen","issn_l":"2598-0696","issn":["2598-0696","2684-9283"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210126557","host_organization_name":"Universitas Muhammadiyah Buton","host_organization_lineage":["https://openalex.org/I4210126557"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ilmiah Akuntansi Manajemen","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2951014668.pdf","grobid_xml":"https://content.openalex.org/works/W2951014668.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2738320367","https://openalex.org/W2811165877"],"related_works":["https://openalex.org/W1594154108","https://openalex.org/W4401953884","https://openalex.org/W124579112","https://openalex.org/W2346268898","https://openalex.org/W2385493583","https://openalex.org/W1484348314","https://openalex.org/W3120431372","https://openalex.org/W2413903807","https://openalex.org/W1493491064","https://openalex.org/W24397495"],"abstract_inverted_index":{"Setiap":[0],"perusahaan":[1,61],"dalam":[2,116,135],"operasinya":[3],"mengharapkan":[4],"keuntungan":[5],"yang":[6,28,42,58,64,109,131],"optimal.":[7],"Untuk":[8,103],"itu":[9],"diperlukan":[10],"pengorbanan":[11],"biaya.":[12,22],"Agar":[13],"pengeluaran":[14],"biaya":[15,27,33,37,41,56,63,81,84,88,96,101,137],"ini":[16,49],"efektif":[17,133],"maka":[18,39,111],"harus":[19],"ada":[20],"pengendalian":[21,26],"Salah":[23],"satu":[24],"alat":[25],"dapat":[29,75],"digunakan":[30],"adalah":[31,50],"sistem":[32,36],"standar.":[34],"Dengan":[35],"standar,":[38],"penyimpangan":[40],"terjadi":[43],"akan":[44],"mudah":[45],"dianalisis.":[46],"Tujuan":[47],"penelitian":[48],"untuk":[51],"mengetahui":[52],"jumlah":[53],"selisih":[54,93],"antara":[55],"standar":[57,97,138],"ditetapkan":[59],"oleh":[60],"dengan":[62],"sesungguhnya":[65],"terjadi.":[66],"Analisis":[67],"data":[68],"menggunakan":[69],"analisis":[70,74,79],"varians.":[71],"Berdasarkan":[72],"hasil":[73],"disimpulkan":[76],"bahwa":[77],"pada":[78],"varians":[80],"bahan":[82,121],"baku,":[83,122],"tenaga":[85,124],"kerja,":[86,125],"dan":[87,107,119,126,134],"overhead":[89,127],"pabrik":[90,128],"menunjukkan":[91],"adanya":[92],"lebih,":[94],"karena":[95],"lebih":[98,132],"tinggi":[99],"dari":[100],"sesungguhnya.":[102],"menghindari":[104],"terjadinya":[105],"pemborosan":[106],"persediaan":[108],"menumpuk,":[110],"disarankan":[112],"agar":[113],"pihak":[114],"manajemen":[115],"melakukan":[117],"pembelian":[118],"pemakaian":[120,123],"perlu":[129],"pengawasan":[130],"penetapan":[136],"tetap":[139],"memperhitungkan":[140],"biaya-biaya":[141],"historis.":[142]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-06-27T00:00:00"}