The Role of Variance Analysis as a Project Costs Controlling ToolPurpose: To analyse the role of variance analysis as a cost control tool for controlling project costs which was implemented during the Covid-19 pandemic. Method: Quantitative with a case study approach. Result: Variance analysis can be used as a cost control tool for Road Rehabilitation projects during the Covid-19 pandemic. Using variance analysis, it can be seen that the existence of the Covid-19 pandemic has affected the company's operating costs, indicated by the presence of unfavorable and favorable projects. Novelty: Variance analysis can be used to identify areas where project cost deviations occurred during the Covid-19 pandemic. Contribution: Management can use variance analysis to anticipate significant cost changes in the construction sector Peran Analisis Varians Sebagai Alat Pengendalian Biaya ProyekTujuan: mengkaji peran analisis varians sebagai alat pengendalian biaya proyek  yang pelaksanaannya terjadi pada pandemi Covid-19. Metode: Kuantitatif dengan pendekatan studi kasus. Hasil: Variance analysis bisa digunakan sebagai alat pengendalian biaya proyek Rehabilitasi Jalan pada saat pandemic Covid-19. penggunaan variance analisis dapat dilihat bahwa keberadaan Pandemi Covid-19 telah memengaruhi biaya operasional perusahaan, ditunjukkan dengan adanya varians tidak menguntungkan dan menguntungkan dalam pelaksanaan proyek.  Kebaruan: Analisis varians bisa digunakan sebagai idintifikasi area mana yang terjadinya penyimpangan biaya proyek saat pandemi Covid-19. Kontribusi: Pihak manajemen bisa menggunakan variance analysis untuk mengantisipasi terjadinya perubahan biaya yang signifikan di sektor konstruksi.

Pandemic Covid-19 berdampak pada penurunan penjualan UMKM di Indonesia secara umum tidak terkecuali pelaku UMKM Retail Banjarmasin, menurunnya penjualan akan sangat berdampak menumpuknya persediaan. Menumpukan persediaan mengakibatkan ada beberapa persediaan yang rusak, khusus untuk bahan makanan yang batas kadaluarsanya telah lewat pada akhirnya tidak bisa lagi dijual kepada konsumen. Kurangnya pemahaman bagaimana pengelolaan persediaan yang baik membuat pelaku UMKM mengelola persediaannya dengan apa adanya. Tujuan yang ingin dicapai dari program ini adalah untuk mengembangkan pengetahuan para UMKM di Banjarmasin mengenai pengelolaan persediaan barang dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama) agar dapat meningkatkan pendapatan dengan meminimalisir adanya biaya persediaan yang expaired. Metode yang akan digunakan adalah bimbingan secara langsung oleh kami sebagai dosen Prodi D3 Akuntansi Politeknik Negeri Banjarmasin  dengan berdiskusi dan latihan/praktik di beberapa tempat pelaku UMKM bagaimana melakukan perhitungan persediaan. Melalui pengabdian ini kami mencoba melakukan transfer ilmu kepada masyarakat pelaku usaha UMKM pedagang retail Banjarmasin yang ada di sekitar Pasar Hanyar dan Kelayan B, bagaimana pengelolaan persediaan barang dagangan dengan menerapkan metode First In First Out (Masuk Pertama Keluar Pertama). Luaran yang direncanakan dalam usulan pengabdian masyarakat ini publikasi di Jurnal Implementation and Action (IMPACT) Poliban 2022.   Kata Kunci : Persediaan, metode First In First Out, UMKM Retail Banjarmasin.

The business environment is always changing rapidly and continuously because the world has entered the era of economic globalization, politics, the era of information technology, and the era of a management revolution. Changes in the environment cause business units to have to make adjustments to these changes and the competition to use their capabilities to the maximum extent possible, to excel in the competition. Business units make the right decisions in determining strategies that can be used to face competition. This study aims to explain strategic decision-making in dealing with changes in the business environment carried out by traders at Sudimampir Banjarmasin Market. The type of research conducted is descriptive qualitative research. The research was conducted at the Sudimampir Market, conducted from June to November 2022. Based on the results of the study, it can be concluded that the strategic decisions used by the traders of Pasar Sudimampir Banjarmasin in the internal business environment are selling goods not depending on certain brands, maintaining the availability of merchandise, selling goods that are easy to obtain, setting selling prices cheaper than competitors, looking for places strategic business, maintain customer satisfaction with the goods sold, pay attention to the number of employees sufficient to serve buyers and provide good service to attract consumers' interest, maintain the quality of products sold to gain consumer confidence, the availability of sufficient capital to manage the business, and not make loans to increase capital. The strategic decisions used in the external business environment are to pay attention to the ability of consumers to buy and this affects the selling price and quality of the products offered; have a permanent supplier to maintain the quality of the products offered; keep selling offline during the covid-19 pandemic; and offline sales are the main focus of sales and the use of digital technology in sales and promotions carried out by some traders in the Sudimampir Market, Banjarmasin.

This study is to describe the accounting information system for operating cash disbursements of drivers at the Fleet department of PT Cipta Krida Bahari Banjarmasin. The aim is to find out the procedures in the driver operating cost expenditure system. This study uses qualitative research in the form of a brief history of the company, organizational structure, duties, responsibilities, records, and documents used, as well as the operating cost driver expenditure system procedures at the flee department of PT Cipta Krida Bahari Banjarmasin. The research approach uses a descriptive approach related to the accounting information system for operating cash disbursements of drivers at the fleet department of PT Cipta Krida Bahari Banjarmasin. The results of the study can be concluded that the accounting information system for cash disbursements for operating costs of drivers in the fleet  department of PT Cipta Krida Bahari Banjarmasin has related functions, namely the commercial sales function, operation function, driver function, fleet  admin function, fleet  leader function, manager function, and finance function. The procedure for disbursing cash for driver operational costs is the procedure for ordering goods by the customer, the procedure for submitting money for travel, procedures for disbursing/transferring money for travel, and the procedure for recording money for travel. Documents used in the cash disbursement system for a driver’s operating costs are travel documents, PUO, DA, manifest, SIJK, BBM notes, manifest, and TCA. The records used are the FAST system, Cash Advance application, TCA website, MCM system, Middleware system, Ramco system, and enterprise system