Jurnal Akuntansi Kompetif

PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023

Sat, 16 Nov 2024 00:00:00 +0700

This research aims to examine the influence of net profit and operating cash flow on dividend policy with company size as moderation in LQ45 companies listed on the IDX for the 2021 - 2023 period. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the positive sampling method. The data analysis technique used is moderation analysis using the Smart PLS test tool. The research results show that partially, net profit and company size have a significant influence on dividend policy, while operating cash flow does not have a significant influence on dividend policy, while company size is unable to moderate net profit and cash flow on dividend policy.

AKUNTANSI PAJAK DAN RAHMATAN LIL ALAMIN: UPAYA KEPATUHAN PAJAK KARBON PADA INDUSTRI KERTAS

Selvia Eka Aristantia — Sat, 23 Nov 2024 00:00:00 +0700

This study aims to review the internalization of Islamic values in an effort to meet carbon tax compliance. This study was conducted in one of the paper industries in East Java. In its business process, this company produces carbon emissions. To answer the formulation of the problem, the researcher used a qualitative method with a case study approach. After conducting a series of analyses of data collection methods and data analysis, it can be seen that business actors maintain professional responsibility by taking part in protecting the environment. Business actors believe that protecting the environment is everyone's responsibility, especially for Muslims. Business actors believe that the value of rahmatan lil alamin is the role of the caliph that must be carried out by efforts to protect the environment through clean business processes. The industry is preparing to meet carbon tax compliance by replacing coal energy resources with environmentally friendly technology. Tax accounting records this process as a cost for managing production waste. Suggestions for business actors are to analyze carbon tax regulations and policy trends and implement a periodic emission monitoring and measurement system to manage more detailed emission data. Good coordination is needed between the government, industry, and society to ensure the successful implementation of this policy.

PENGARUH PENDAPATAN, LABA DAN ARUS KAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Muhammad Syaiful Arif, Lodia Dwika Putri, Dini Onasis — Sat, 16 Nov 2024 00:00:00 +0700

This research assesses how revenue, profits, and cash flows affect the valuation oil and gas firms that listed on the Indonesia Stock Exchange. This study utilizes a quantitative descriptive methodology. The research utilized purposive sampling as the methodology. Research data collection technique include literature review and documentation. The data in this study is analyzed using multiple linear regression. The firm sample was created by conducting research on ten oil and gas firms listed on the Indonesian Stock Exchange between 2019 and 2023. Hypothesis testing results show that sales, profit, and cash flow have no meaningful effect on the valuation of oil and gas Firms listed on the Indonesian Stock Exchange.

Keywords: Revenue, Profit, Cash Flow, and Company Value

ANALISIS LAPORAN KEUANGAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM BMT EL DANA MANFAAT BANDUNG PERIODE 2017 -2020

Kintan Rizki Bahari, M. Nur Afif, Maria Magdalena Melani — Tue, 26 Nov 2024 00:00:00 +0700

A cooperative is a business entity consisting of individuals or legal entities, which carries out its activities by following cooperative principles and functions as a community economic movement that prioritises family principles. Cooperatives are a type of organisation that aims to achieve certain goals in order to meet the interests of its members. Evaluation of the performance of a cooperative or company is carried out to provide a basis for decision making, both by internal and external parties. Evaluation of good financial performance can be done by analysing the results that show a percentage in accordance with predetermined standards. To assess financial performance, a tool or method is needed that allows cooperative management to carry out its duties and responsibilities properly, and in accordance with the objectives of the cooperative in general. The tool used in this analysis is Ratio Analysis, which includes Liquidity Ratio, Solvency Ratio, and Rentability Ratio. This research utilises data from the cooperative's financial statements, including the balance sheet, income statement, and cash flow statement from the period 2017 to 2020, with a quantitative descriptive approach. The analysis technique applied is trend or tendency analysis. Data were collected through survey techniques, which included observation, documentation, and interviews. The purpose of this analysis is to describe or describe the results of the cooperative's financial statements, so as to better evaluate the cooperative's financial performance.

Keywords : financial statements, ratio analysis, liquidity ratios, solvency ratios, profitability ratios, and financial performance.

ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PERTUMBUHAN PENDAPATAN ASLI DAERAH (PAD) DI PEMERITAH DAERAH KABUPATEN BOGOR

Azwina Putri Anggari, Susy Hambani, Maria Magdalena Melani — Wed, 16 Oct 2024 00:00:00 +0700

Local Own-Source Revenue (PAD) is expected to drive the economy and regional development, ultimately increasing the general income of the community. Local tax and retribution receipts should have significant potential for increasing PAD. This study aims to analyze the contribution and growth of local taxes and retributions to PAD, and categorize these components into quadrants I-IV in Bogor Regency based on the Klassen Typology. The method used in this study is descriptive with a quantitative approach. The analysis tool used in this study is the Klassen Typology analysis. The analysis results show that the growth of local taxes and retributions to PAD exhibits a fluctuating growth rate each year. The most contributing local tax is the BPHTB tax with an average percentage of 28.03%, and the highest contributing local retribution is the building permit retribution with an average percentage of 2.29%. Furthermore, based on the Klassen Typology, there are 11 components of local taxes and 10 components of local retributions that fall into quadrant I (Prime), 4 components of local taxes and 5 components of local retributions that fall into quadrant II (Potential), 1 component of local taxes and 2 components of local retributions that fall into quadrant III (Developing), and 1 component of local taxes and retributions that fall into quadrant IV (Lagging).

ANALISIS RASIO KEUANGAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PADA BADAN USAHA MILIK DESA (BUMDES) BAROKAH TUGU UTARA PERIODE 2017 – 2021

Yuni Yunita, Andy Lasmana , Muhamad Nur Afif — Thu, 14 Nov 2024 00:00:00 +0700

Penelitian ini bertujuan untuk mengevaluasi penggunaan analisis rasio keuangan sebagai alat pengambilan keputusan pada Badan Usaha Milik Desa (BUMDes) Barokah Tugu Utara periode 2017-2021. Menggunakan pendekatan deskriptif analitis, studi ini menganalisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas BUMDes. Hasil penelitian menunjukkan bahwa BUMDes memiliki likuiditas dan solvabilitas yang baik, namun masih perlu meningkatkan efisiensi operasional dan profitabilitasnya. Rasio likuiditas dan solvabilitas berada di atas atau sebanding dengan standar industri, sementara rasio aktivitas dan profitabilitas masih di bawah standar. Berdasarkan temuan ini, penelitian merekomendasikan beberapa strategi untuk meningkatkan kinerja keuangan BUMDes, termasuk optimalisasi penggunaan aktiva lancar, peningkatan efisiensi pengelolaan persediaan dan piutang, serta diversifikasi usaha. Penelitian ini menyimpulkan bahwa analisis rasio keuangan dapat menjadi alat yang efektif dalam pengambilan keputusan untuk meningkatkan kinerja BUMDes Barokah Tugu Utara.

Kata kunci: BUMDes, rasio keuangan, pengambilan keputusan

PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL,KESESUAIAN KOMPENSASI MORALITAS INDIVIDUDAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Pada Hotel Berbintang di Kawasan Puncak Bogor)

Eka Bunga Amanda, Indra Cahya Kusuma, Yoyok Priyo Hutomo — Sat, 16 Nov 2024 00:00:00 +0700

Tujuan Penelitian ini bertujuan untuk mengetahui hubungan antara prevalensi kecurangan akuntansi di hotel bintang lima di kawasan Puncak Bogor dengan efisiensi pengendalian internal, kesesuaian remunerasi, etika pribadi, dan perilaku tidak etis. Data dari delapan puluh responden yang bekerja di bidang keuangan hotel dikumpulkan melalui survei dengan metode kuantitatif dan desain studi kausalitas. Hasil analisis regresi linier berganda menunjukkan efektivitas pengendalian internal. Moralitas individu mempunyai pengaruh negatif yang cukup besar terhadap kecenderungan kecurangan akuntansi, namun kesesuaian kompensasi dan perilaku tidak etis mempunyai dampak positif yang besar. Hasil penelitian menegaskan pentingnya remunerasi yang memadai dan pengendalian internal yang efisien, pengembangan moralitas individu, dan pencegahan tindakan tidak bermoral untuk mencegah kecenderungan penipuan akuntansi di industri perhotelan.

Kata kunci: tindakan tidak bermoral untuk mencegah kecenderungan penipuan akuntansi

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PADA PT AGRI MANDIRI LESTARI JAKARTA SELATAN

Indra Cahya Kusuma, Ruslan Ruslan, Yuppi Triwidatin — Wed, 25 Sep 2024 00:00:00 +0700

This study aims to determine andaanalyze the applicationnof Financial Accountingg Standards for Entities Without Public Accountability (SAK ETAP)” N0.1 in .pthe presentation of financial, statements at PT. Agri Mandiri Lestari, South Jakarta. “This type of research is a case study”. The research. method of data analysis “in this study used a qualitative descriptive method”. Data collectionntechniques used by the author are interviews, documentation. “The results of the analysis that have been carried out show that the, “application of financial accounting ‘standards presented in the financial statements’of PT. Agri Mandiri Lestari refers to SAK ETAP No.1 has not been in, accordance with what has been .regulated. “The preparation of the financial statements of “PT. Agri Mandiri Lestari only sconsists of a balance sheet and income statementt. In addition to the incomplete components oof the financial statementss, there are items in the financial statements that are not appropriate, such as the placement of items, differences in the use of the established method and items that should be included in tthe financial statementss but are not presented, in the financial statements

Keywords: SAK ETAP No.1, Financial Report, PT Agri Mandiri Lestari

PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA KUMON TAJUR RAYA BOGOR

Neida Choirunnisa Ramlan, Indra Cahya Kusuma, Farizka Susandra — Wed, 25 Sep 2024 00:00:00 +0700

Penelitian ini bertujuan untuk mengevaluasi kinerja Kumon Tajur Raya Bogor menggunakan metode
Balanced Scorecard (BSC). BSC dipilih karena kemampuannya mengintegrasikan pengukuran kinerja
finansial dan non-finansial, memberikan gambaran holistik tentang performa organisasi. Studi kasus ini
menggunakan pendekatan campuran kuantitatif dan kualitatif, dengan data dikumpulkan melalui analisis
laporan keuangan, survei kepuasan pelanggan dan karyawan, serta wawancara dengan manajemen.
Penelitian ini mencakup empat perspektif BSC: keuangan, pelanggan, proses bisnis internal, serta
pembelajaran dan pertumbuhan. Hasil penelitian menunjukkan peningkatan kinerja keuangan dari tahun
2018 ke 2019, dengan Current Ratio meningkat dari 4.16 menjadi 7.43 dan Profit Margin dari 24.6%
menjadi 27.1%. Perspektif pelanggan menunjukkan tingkat kepuasan tinggi (89.02%), dengan peningkatan
akuisisi pelanggan dari 30.9% menjadi 33.9%. Namun, terjadi penurunan retensi pelanggan dari 69.1%
menjadi 66.1%. Dalam perspektif pembelajaran dan pertumbuhan, kepuasan karyawan cukup baik (79.9%),
dengan aspek rekan kerja mendapat skor tertinggi (89.5%). Retensi karyawan mengalami sedikit
peningkatan dari 16.7% menjadi 18.2%, namun masih memerlukan perhatian. Implementasi BSC
mengungkapkan kekuatan Kumon Tajur Raya dalam aspek keuangan dan kepuasan pelanggan, serta
mengidentifikasi area yang memerlukan perbaikan, terutama dalam hal retensi karyawan dan
pengembangan jenjang karir. Penelitian ini memberikan dasar untuk perencanaan strategis dan perbaikan
kinerja di masa depan, serta mendemonstrasikan efektivitas BSC sebagai alat pengukuran kinerja
komprehensif dalam konteks lembaga pendidikan non-formal.
Kata kunci: Balanced Scorecard, Pengukuran Kinerja, Kumon

PENGARUH AUDIT KINERJA DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU

Utari Praweswari, Muhammad Ahyaruddin, Wira Ramashar — Tue, 10 Sep 2024 00:00:00 +0700

In this study, the researcher found that the variables Performance Audit and Presentation of Financial Reports together had a significant influence on Public Accountability in Pekanbaru City Regional Apparatus. For the F test, you can see Fcount= 13.627 > Ftable= 3.191. The significant value in the F test is 0.000. Because Sig 0.000 < 0.05, then as the basis for decision making in the F test it can be concluded that Performance Audit (X1), Presentation of Financial Reports (X2), simultaneously together influence the Public Accountability of Pekanbaru City Regional Apparatus (Y) or means significant. The coefficient of determination shows a value of 0.377. This shows that 37.7% of performance is influenced by the determining variables in the model such as Performance Audit and Presentation of Financial Reports, while the remainder (62.3%) is explained by other variables not included in this research. Thus, it can be seen that there are many other factors that influence public accountability apart from performance audits and presentation of financial reports.

ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN TARIF SEWA KAMAR HOTEL PADA JSI RESORT BOGOR

Hanipah Ali Sadikin, Muhamad Nur Afif, Yoyok Priyo Hutomo — Wed, 25 Sep 2024 00:00:00 +0700

Competition for service companies operating in the hospitality sector is increasingly competitive. One way to maintain its existence is by setting room rental rates using the right method. The data sources used in this research are primary data and secondary data, namely data obtained directly including company documents. The data used in this research is where the author includes data related to the application of the activity based costing system method in determining hotel room rental rates, which includes traditional calculations and calculations using the ABC method. This research aims to determine the application of the ABC method in determining hotel room rental rates at JSI Resort Bogor. Based on the results of calculating hotel room rental rates using traditional calculations and the ABC method, it shows that in calculating the COGS for Cherokee rooms there is a difference of IDR 181,914 which is greater than the calculation using the ABC method. However, in the Willys, Sahara, Gladiator, Grand Gladiator, Rubicon, Brute and Hummer room types, there are differences in which the results of calculations using ABC are smaller or more effective than traditional calculations. There was a difference of up to Rp. 2,785,179 in the calculation of the basic price for determining rental rates because in the Activity based costing method, overhead costs for each product were charged to many cost drivers, resulting in accuracy and effectiveness in cost expenditure. Using the activity based costing (abc) system concept in determining hotel room rental rates can provide more accurate and more efficient cost calculation information

ANALISIS RASIO KEUANGAN DAN ALTMAN Z-SCORE UNTUK MENILAI KINERJA KEUANGAN SERTA MEMPREDIKSI KEBANGKRUTAN PADA PT. TANDES LAUTAN PERIODE 2016-2019

Dwi Yoga Imam Baskoro Yoga, Indra Cahya Kusuma, Ade Budi Setiawan — Fri, 20 Sep 2024 00:00:00 +0700

This study was conducted to analyze financial ratios and altman z-score to assess financial performance and predict bankruptcy at PT. Tandes Lautan in 2016-2019. This study uses a quantitative descriptive method by calculating and analyzing liquidity ratios, solvency ratios, profitability ratios and activity ratios as well as analyzing bankruptcy with the Altman z-score method. The results of the analysis show that (1) the liquidity ratio in 2016-2019 is assessed from the current ratio, quick ratio and cash ratio is not good (2) the solvency ratio in 2016-2019 is assessed from the debt to asset ratio, debt to equity ratio, long term debt to equity ratio is not good (3) the profitability ratio in 2016-2019 is assessed from the gross profit margin in good condition, assessed from the operating profit margin, net profit margin, return on assets, return on equity is not good (4) activity ratio in 2016 -2019 is judged from poor receivable turn over, inventory turn over, working capital turn over, fixed assets turn over in good condition, and total assets turn over not good (5) Z Score calculation from 2016-2019 the value is below 1, 1 which is called the bankruptcy value.

ANALISIS EFEKTIFITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH DI KABUPATEN BOGOR (Tahun 2017-2019)

Anugrah Sundari, Mas Nur Mukmin, Susi Hambani — Tue, 24 Sep 2024 00:00:00 +0700

The pulrpose of this stuldy is to alnallyze the Effectiveness alnd Contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) on Regionall Originall Revenule (PAlD) in Bogor Regency in 2017 -2019. Qulallitaltive descriptive resealrch design ulsing daltal testing in the form of Effectiveness Alnallysis alnd Contribultion Alnallysis. Alnallysis of the Effectiveness of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) on Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 hals aln alveralge effectiveness ralte of 132.4%. This shows thalt the performalnce of the locall government of Bogor Regency in collecting Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) talx on Regionall Originall Revenule (PAlD) is qulite good or inclulded in the very effective interpretaltion criterial als al percentalge of effectiveness of more thaln one hulndred percent. Alnallysis of the contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) to Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 hals aln alveralge contribultion ralte of 24.6%. This shows thalt the Alnallysis of the Contribultion of Lalnd alnd Bulilding Rights Alcqulisition Dulty (BPHTB) talx revenule to Regionall Originall Revenule (PAlD) in Bogor Regency in 2017-2019 is increalsing every yealr allthoulgh it is not too significalnt. This caln be caltegorized into the Mediulm criterion becalulse it is in the ralnge of 20.10% to 30%.

Keywords : Effectiveness, Contribultion, BPHTB, PAlD.

ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP (DEPRESIASI ASET TETAP ) ( Studi Kasus Di PT. Mutiara Global Industry )

Ayu Andira, Muhammad Nur Alfif, Yuppy Triwidatin — Tue, 24 Sep 2024 00:00:00 +0700

PT. Multialral Globall Indulstri which is al steel engineering alnd falbricaltion compalny, al compalny engalged in falbricaltion, of coulrse, this compalny hals valriouls types of fixed alssets. Some of the fixed alssets thalt alre very importalnt to sulpport the compalny's operaltionall alctivities alre bulildings, lalnd, construlction tools, vehicles alnd office inventory. However, the benefits provided by fixed alsset alre decrealsing over time becalulse of their continulouls ulse, calulsing shrinkalge (except for lalnd). Deprecialtion in fixed alssets will disculss the clalssificaltion of fixed alssets, the alcqulisition of fixed alsset, the method off deprecialtion of fixed alssets alnd the recording of deprecialtion expenses of fixed alssets. Thuls, seeing how importalnt the fixed alsset deprecialtion method alpplied by the compalny is, it is requlired to alpply al good alnd alpproprialte fixed alsset deprecialtion method als aln informaltion mediulm for the malnalgement to optimize the ulse of the compalny's fixed alssets, becalulse with the palssalge of time, the economic vallule of al fixed alsset mulst be chalrged alpproprialtely alnd one of the walys is too determine the deprecialtion methode. Differen deprecialtion ‘method will resullt in different alllocaltion of deprecialtion costs so thalt it will alffect the cost of goods sold alnd operalting expenses which alffect the almoulnts of profit thalt the compalny will ealrn. The daltal alnallysis techniqule ulsed is qulallitaltive descriptive. This resealrch is intended to investigalte the circulmstalnces, conditions or other things thalt occulr alt PT. Multialral Globall Indulstry regalrding the proper alpplicaltion of fixed alssets alnd the resullts caln be presented in the form of al resealrch report.The compalny implements al deprecialtion policy determined by the malnalgement of PT. Pealrl Globall Indulstry itself. There is al deprecialtion ralte thalt is allso determined by PT. Multialral Globall Indulstry, 25% for fixed alssets thalt halve al ulsefull life of 8-20 yealrs alnd 50% for fixed alssets thalt halve al ulsefull life of 4-7 yealrs. PT. Multialral Globall Indulstry ulses the stralight line method. The realson for PT. Multialral Globall Indulstry ulses this stralight line method becalulse this deprecialtion method is considered ealsy alnd simple in its implementaltion. The resullt of callcullalting deprecialtion expense in 2017 ulsing the stralight line method is Rp. 139,021,375 while when callcullalted ulsing the doulble declining ballalnce method is Rp. 118,886,927 alnd when callcullalted by the method of the nulmber of yealrs is Rp. 128,538,396. Allthoulgh the callcullaltion with the stralight-line method of deprecialtion bulrden in 2017 seems lalrge, this method is ealsy to implement alnd the almoulnt of deprecialtion ealch yealr is the salme.

ANALISIS PERLAKUAN AKUNTANSI PRODUK RUSAK DALAM PENENTUAN HARGA POKOK PRODUKSI PT. MILKO BEVERAGE INDUSTRY

Masita Amalia Nasution, M.Nur Afif, Indra Cahya Kusuma — Tue, 24 Sep 2024 00:00:00 +0700

Abstrak: Harga Pokok Produksi adalah biaya yang telah terjadi untuk mendapatkan barang atau jasa.Sering di sebut sebagai biaya produksi. Harga jual perusahaan harus dapat menutupi biaya produksi yang dikeluarkan dan mendapatkan keuntungan bagi perusahaan. Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produk rusak dan perlakukan akuntansi produk rusak pada PT Milko Beverage Industry. Mekanismie yang pakai pada studi penelina ini yaitu metode deskriptif kuantitatif. metode pengumpulan data menggunakan studi Pustaka da studi lapangan hasil penelitian yang telah dilakukan menunjukkan bahwa dalam melaksanakan prosedur perhitungan harga pokok dan perlakuan produk rusak secara belum sepenuhnya sesuai teori.

Keywords: Harga Pokok Produksi, Perlakukan Akuntansi

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Perdagangan Ritel MakananYang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)

Laras Suciati, Susy Hambani, Warizal Warizal — Tue, 10 Sep 2024 00:00:00 +0700

This study aiims to determine the effect of profitaibility aind compainy size to eairnings mainaigement with finainciail distress ais ai moderaiting vairiaible in food retaiil traiding compainies listed on the Indonesiai Stock Exchainge during the 2019-2021 period. This type of reseaiirch is descriptive reseaiirch with quaiintitaiitive aiipproaiich. The results showed thaiit profitaiibility aiiffects on eaiirnings maiinaiigement. The size of the compaiiny haiis no effect on eaiirnings maiinaiigement. Then the results of moderaiition regression testing showed thaiit finaiinciaiil distress aiis aii moderaiition vaiiriaiible in this study showed thaiit it could not moderaiite the effect of profitaiibility on eaiirnings maiinaiigement. Finaiinciaiil distress vaiiriaiibles thaiit moderaiite firm size with eaiirnings maiinaiigement show thaiit finaiinciaiil distress caiin aiict aiis aii moderaiitor thaiit strengthens the interaiiction between firm size aiind eaiirnings maiinaiigement.

ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Mita Amelia, Indra Cahya Kusuma, Ayi Jamaludin Aziz — Tue, 10 Sep 2024 00:00:00 +0700

Abstract: Financial peirformancei is a picturei of a company's financial condition in a ceirtain peiriod. This study aims to deiteirminei thei financial peirformancei of teileicommunications companieis listeid on thei Indoneisia Stock EIxchangei beiforei and during thei Covid-19 pandeimic for thei 2019-2021 peiriod. Thei samplei takein in this study was 4 companieis obtaineid through purposivei sampling teichniqueis. Thei meithod useid is quantitativei deiscriptivei, using financial ratios as a meiasurei of financial peirformancei. Thei reisults of this study show that financial peirformancei beiforei and during thei Covid-19 pandeimic in thei liquidity ratio for EIXCL, FREIN and TLKM companieis fluctuateid whilei ISAT deicreiaseid. Thei solveincy ratio for EIXCL, FREIN and ISAT companieis increiaseid whilei TLKM fluctuateid. Thei activity ratio for FREIN, ISAT and TLKM companieis fluctuateid whilei FREIN deicreiaseid. Thei profitability ratio for EIXCL, FREIN and TLKM companieis increiaseid whilei ISAT fluctuateid.

Keiywords: Covid-19 Pandeimic, Financial Peirformancei, Financial Ratio

PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COASTING SEBAGAI DASAR PENENTUAN HARGA JUAL (STUDI KASUS PADA PT. ARKHA JAYANTI PERSADA)

Elsa Putri Winata, M. Nur Afif, Yuppy Triwidatin — Tue, 20 Aug 2024 00:00:00 +0700

The purpose of this study was to determine the calculation of the cost of goods manufactured, the calculation of the cost of goods manufactured using the variable costing method, changes in the method of calculating the cost of goods manufactured and determining the new selling price at PT Arkha Jayanti Persada. The research method used qualitative method with a case study approach, and data analysis using descriptive analysis. The results showed that the calculation of the cost of goods produced as the basis for determining the selling price carried out by the company was still very simple, the company only calculated using cost estimates. Meanwhile, the calculation of the cost of production according to the company has a difference with the calculation of the cost of production using the variable costing method, namely in the calculation according to the company the cost of production for one unit of 35 m³ hino dumb truck is Rp172,438,738 and the cost of production based on the variable costing method is Rp174,792,318. In addition, the company's selling price calculation has a difference with the variable costing method, namely that the company sets it based on estimates so that there is no specific percentage set by the company to achieve the desired profit.

PENGARUH PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN, FINANCIAL DISTRESS, REPUTASI AUDITOR, NILAI PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020- 2022

Rhonny Riansyah, Sonia Elvisa — Sun, 01 Sep 2024 00:00:00 +0700

The purpose of this study is to examine the impact of independent variables (management turnover, company growth, financial distress, auditor reputation, firm value, and profitability) on the dependent variable (auditor switching). This research utilized a sample of manufacturing companies listed on idx.co.id during the period from 2020 to 2022. The sample comprised 31 manufacturing companies, observed over three years. Using purposive sampling method, the total sample for this study consisted of 93 financial statements. Hypothesis testing was conducted using logistic regression analysis. The findings indicate that management turnover has a positive and significant effect on auditor switching. Company growth, financial distress, and profitability showed a positive but not significant influence on auditor switching. Meanwhile, auditor reputation and price to book value had an insignificant negative impact on auditor switching

Keywords: Auditor switching, profitability, firm value, reputation, financial distress, company growth, manajemen change.

PERAN ENVIRONMENTAL AUDIT PADA SUSTAINABILITY REPORTING : STATE OF THE ART REVIEW, TREND SAAT INI PADA NEGARA BERKEMBANG

Inova Fitri Siregar, Rinayanti Rasyad, Nurhayani Lubis, Dini Onasis — Sat, 10 Aug 2024 00:00:00 +0700

Penelitian ini bertujuan untuk melihat bagaimana peran environmental audit dalam pelaporan sustainability reporting dari pemetaan visualisasi dan akan menghasilkan state of the art sehingga dapat melihat tren saat ini dan dimasa yang akan dating pada negara negara berkembang. Metode dalam penelitian ini adalah menggunakan bibliometric analysis dengan menggunakan keyword environmental audit, sustainability reporting dan negeri berkembang, metadata yang akan digunakan adalah data scopus menhasilkan 64 publikasi yang akan direview.

Hasil dari penelitian ini adalah penelitian ini dimulai dari tahun 2010 dan menghasilkan kata kunci yang paling banyak adalah Environmental Impact Assessment dan Environmental Management. Kemudian distribusi publikasi berdasarkan negara, menunjukkan dominasi Eropa dalam kontribusi ilmiah. Inggris memimpin dengan 10 publikasi, menyumbang 15,63%. Amerika Utara juga menunjukkan kontribusi signifikan dengan Kanada dan Amerika Serikat masing-masing menyumbang 6 dan 4 publikasi. Sedangkan hasil tren visualisasi network fokus pada peran audit dalam meningkatkan transparansi dan akuntabilitas. Penelitian terbaru menunjukkan bahwa audit lingkungan tidak hanya penting untuk mematuhi regulasi tetapi juga untuk meningkatkan praktik keberlanjutan dalam organisasi.

Implikasi dak keterbatasan penelitian ini adalah peningkatan transparansi dan akuntabilitas perusahaan dalam praktik lingkungan. Dengan melakukan audit secara rutin, perusahaan dapat menunjukkan komitmen terhadap keberlanjutan, memenuhi harapan pemangku kepentingan, dan meningkatkan kepercayaan publik serta investor. Namun, audit lingkungan juga memiliki beberapa keterbatasan. Pertama, pelaksanaannya memerlukan investasi yang signifikan dalam hal biaya dan sumber daya, yang bisa menjadi beban terutama bagi perusahaan kecil dan menengah.