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All Journal AKUNTANSI DEWANTARA Jurnal Ekuilnomi Sustainable : Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat RUMI
Tiara Rani Santoso
Universitas Tidar
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Mekanisme Good Corporate Governance Dalam Menekan Kecurangan Laporan Keuangan: Peran Ukuran Perusahaan Sebagai Variabel Moderasi Hesiya May Ghaisani; Tiara Rani Santoso; Fabio Bolanda Sandy; Shinta Nastitie Komalasari; Kharisma Rizqi Auliariyani
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pzrcc976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance yang diproksikan melalui komite audit (frekuensi rapat dan keberagaman gender), komisaris independen, dewan direksi terhadap kecurangan laporan keuangan, dan peran ukuran perusahaan sebagai variabel moderasi pada perusahaan teknologi yang terdaftar di BEI tahun 2022-2024. Analisis data menggunakan metode PLS-SEM melalui WarpPLS. Hasil penelitian menunjukkan frekuensi rapat komite audit berpengaruh negatif terhadap kecurangan laporan keuangan. Sebaliknya, keberagaman gender komite audit dan dewan direksi berpengaruh positif terhadap kecurangan laporan keuangan. Komisaris independen tidak berpengaruh signifikan. Selain itu, ukuran perusahaan tidak terbukti memoderasi hubungan antara good corporate governance dan kecurangan laporan keuangan
Studi Awal Pengungkapan Keberlanjutan Berbasis IFRS S1 dan Nilai Perusahaan: Peran Risiko ESG Yuliantari Astasuci Nalurita; Fatah Mario Andaru; Khalilul Rahman; Tiara Rani Santoso; Cahyaning Dewi Handayani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30580

Abstract

This study investigates the impact of IFRS S1–based sustainability disclosure on firm value and examines the role of ESG risk during the pre-implementation period in Indonesia. A quantitative research design is employed using cross-sectional data from 40 companies included in the SRI-KEHATI 45 Index in 2024. The data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that, during the pre-implementation phase, sustainability disclosures based on IFRS S1 do not exert a significant positive effect on firm value. In contrast, ESG risk shows a partial and significant positive influence on firm value. Nevertheless, ESG risk does not function as a moderating variable in the relationship between IFRS S1–based sustainability disclosure and firm value. This study contributes to the existing literature by offering empirical insights into the effects of IFRS S1 pre-implementation and the role of ESG risk on firm value. Furthermore, the findings provide practical implications for regulators and practitioners, highlighting the need to strengthen implementation guidelines, enhance disclosure quality monitoring, and improve formal compliance with IFRS S1.
TINJAUAN PERSEPSI MAHASISWA TENTANG PEMAHAMAN KODE ETIK PROFESI AKUNTAN Fabio Bolanda Sandy; Muhammad Afif Setyawan; Tiara Rani Santoso; Hesiya May Ghaisani; Hesti Fajarsari
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study is to evaluate accounting students' perceptions of the understanding of the ethics of the accounting profession in several universities in Central Java. The ethics of the accounting profession plays a significant role in shaping professional behavior. These decisions will ultimately influence the level of public trust in the credibility of financial reports. The researcher used a quantitative approach with a questionnaire (Google Form) as the research instrument. From several universities in Central Java, the researcher obtained 64 student samples. In sampling, the researcher used a purposive sampling method with the criteria of students who have taken courses in Audit and Business Ethics. Later, the data will be analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, T-tests, and F-tests. The results of the study indicate that Gender, Ethical Knowledge and Love of Money have a positive effect on students' understanding of the code of ethics of the accounting profession. In addition, the Education Level variable does not affect students' perceptions of the understanding of the code of ethics of the accounting profession. This study is expected to improve students' understanding of the importance of ethical attitudes in the accounting profession.
Implementasi Biaya Taksiran sebagai Pengendalian Produksi pada Usaha Rumahan Pembuatan Mie di Magelang Selatan Roja Anantya Khoirunisa Widyantoro; Naela Khaeraani; Fatika Oktavia Ramadhani; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui efisiensi sistem biaya taksiran pada usaha rumahan pabrik mie di Kota Magelang dengan membandingkan biaya berdasarkan harga pasar dan biaya aktual yang dikeluarkan. Penelitian ini menggunakan pendekatan kualitatif dengan analisis deskriptif. Data primer diperoleh melalui wawancara langsung dengan pemilik usaha dan pedagang bahan mentah, sedangkan data sekunder diperoleh dari sumber resmi pemerintah daerah. Teknik analisis yang digunakan adalah membandingkan biaya taksiran dengan biaya aktual untuk menilai tingkat efisiensi pengeluaran usaha. Hasil penelitian menunjukkan bahwa total biaya taksiran sebesar Rp4.542.800, sedangkan biaya aktual sebesar Rp3.964.000, sehingga terdapat selisih Rp578.800 yang menunjukkan penggunaan biaya yang lebih efisien. Efisiensi ini didukung oleh pembelian dalam jumlah besar dan hubungan jangka panjang dengan pemasok. Namun, masih ditemukan kelemahan dalam pencatatan biaya, seperti belum diperhitungkannya penyusutan mesin dan kendaraan, penundaan pencatatan biaya listrik dan air, serta pengelompokan biaya angkut konsumen yang kurang tepat sebagai biaya produksi. Kata Kunci: Biaya Taksiran, Pengendalian Biaya Produksi, UMKM, Pabrik Mie AbstractThis study aims to determine the efficiency of an estimated costing system in Edi's home-based noodle factory in Magelang City by comparing estimated costs with market prices and actual costs incurred. The research was conducted because the business unit had not yet established formal cost control standards. A qualitative approach with descriptive analysis was employed. Primary data were collected through direct interviews with the business owner and raw material suppliers, while secondary data were obtained from official government sources. The analysis technique involved comparing estimated costs and actual costs to assess cost efficiency. The results show that the total estimated cost was Indonesian rupiah 4,542,800, while the actual cost was Indonesian rupiah 3,964,000, resulting in a favorable variance of Indonesian rupiah 578,800. This indicates that the business unit operates efficiently, supported by bulk purchasing and long-term relationships with suppliers. However, weaknesses were found in cost recording, including the omission of machinery and vehicle depreciation, delays in recording electricity and water expenses, and the misclassification of customer transportation costs as production costs.Keywords: Estimated Costing, Production Cost Control, MSMEs, Noodle Factory
Analisis Penentuan Harga Pokok Produk Bersama dan Produk Sampingan sebagai Dasar Efisiensi Biaya Produksi pada Rumah Pemotongan Ayam Tidar Krajan Farm Refaldi; Naila Kafka Adillah Putri; Hanifatus Salwa Azizah; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study aims to analyze the determination of joint product and by-product costs as a basis for production cost efficiency at Tidar Krajan Farm Slaughterhouse. Using a qualitative descriptive analysis method with a full costing approach and relative sales value method for joint cost allocation, data were collected through interviews and direct observation. The results show that total production costs per month reach Rp194,764,583.33, dominated by raw material costs at 75%, with a cost per kg of Rp40,491.60 for thigh and breast, and Rp31,493.46 for gizzard and wing. Although the difference between the company's method and the joint cost allocation method is only Rp40,416.67, the latter is still recommended for producing more accurate cost information. Including by-product contributions of Rp8,360,000 as additional revenue, the company recorded a net profit before tax of Rp29,545,416.67 per month.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Rata-Rata Tertimbang Pada Pabrik Tempe Sedayu Dwi Nazwa Zahra Aulia; Fadhil Dzaky Rajendra; Nabila Pratiwi; Ismatul Hawa; Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

Penelitian ini bertujuan untuk menganalisis kalkulasi harga pokok produksi pada Pabrik Tempe Sedayu menggunakan metode harga pokok proses dengan pendekatan rata-rata tertimbang. Masalah utama yang mendasari penelitian ini adalah sistem pencatatan keuangan mitra yang masih bersifat konvensional, di mana penentuan harga jual selama ini hanya didasarkan pada estimasi pasar tanpa mengalokasikan komponen biaya overhead pabrik secara terstruktur. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Data primer diperoleh melalui observasi langsung di lapangan serta wawancara mendalam bersama pemilik usaha mengenai seluruh pos pengeluaran operasional. Teknik analisis data dilakukan dengan mengintegrasikan seluruh elemen biaya ke dalam unit ekuivalen menggunakan formulasi rata-rata tertimbang. Hasil penelitian menunjukkan bahwa analisis berbasis akuntansi biaya ini berhasil mengidentifikasi komponen biaya tersembunyi yang sebelumnya luput dari kalkulasi manual pemilik usaha. Hasil penentuan harga pokok produksi riil per unit yang diperoleh dari penelitian ini dapat menjadi dasar pijakan strategis bagi manajemen dalam mengevaluasi efisiensi operasional serta menetapkan kebijakan harga jual yang lebih rasional di pasaran.
Analisis Penerapan Departementalisasi Biaya Overhead Pabrik Dalam Penentuan Harga Pokok Produksi Pada Pabrik Tahu Pak Kentung di Mejing Kota Magelang Reva Attaya Zahwa; Benediktus Andriy Permana; Hanun Malika Reizika Pramesti; Vika Olivia; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

Usaha tahu di Desa Mejing Kota Magelang telah menjadi andalan ekonomi warga. Namun, mayoritas perajinmasih menggunakan perhitungan biaya tradisional yang hanya berfokus pada bahan baku dan tenaga kerja. Biaya lain seperti listrik, air, bahan penolong, dan penyusutan alat sering kali diabaikan atau digabungkan secara tidak akurat. Sebagai solusi, penerapan Departementalisasi BOP sangat diperlukan agar seluruh biaya overhead dapat dialokasikan secara adil ke setiap tahapan proses produksi, guna menghasilkan perhitungan laba-rugi yang lebih presisi dan objektif
Analisis Penentuan Harga Pokok Produksi (HPP) dengan Metode Variable Costing pada UMKM “Too Long Potato” di Kuliner Rindam Magelang Muhammad Syarif Hidayat; Pinkan Pratama Putri; Nur Wakhidatus Solikhah; Dayu Wardani; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

Penelitian ini bertujuan untuk menganalisis penentuan harga pokok produksi dengan metode Variable Costing pada UMKM Too Long Potato yang berada di Kuliner Rindam, Magelang. Penentuan tersebut akan berpengaruh terhadap penetapan harga jual dan laba yang akan diperoleh. Metode penelitian yang digunakan merupakan penelitian kuantitatif deskriptif. Data diperoleh melalui observasi langsung, wawancara penjual, informasi biaya produksi seperti biaya bahan baku, biaya tenaga kerja, dan biaya overhead variabel. Dengan data tersebut dapat dianalisis harga pokok produksi dengan metode Variabel Costing. Hasil dari penelitian menunjukan bahwa total biaya variabel produksi per bulan adalah sebesar Rp3.936.000 dengan rata-rata produksi 448 porsi per bulan, sehingga diperoleh HPP per porsi sebesar Rp8.786. Dengan harga jual yang ditetapkan pemilik sebesar Rp15.000 per porsi, usaha ini menghasilkan margin kontribusi sebesar 41,43% dan laba bersih sebesar Rp1.434.000 per bulan. Analisis Break Even Point menunjukkan titik impas tercapai pada penjualan 218 porsi per bulan dengan margin of safety sebesar 51,3%, yang mengindikasikan bahwa usaha ini berada dalam kondisi keuangan yang cukup sehat. Penelitian ini menenunjukkan bahwa meskipun pemilik selama ini menetapkan harga berdasarkan modal dan harga pasar, harga jual yang ditetapkan sudah berada dalam kondisi aman. Penerapan harga pokok produksi metode variable costing ini direkomendasikan agar pemilik dapat membuat keputusan bisnis yang lebih terukur, terutama dalam menghadapi fluktuasi harga bahan baku.
Analisis Penentuan Harga Pokok Produksi dengan Metode Variable Costing pada Usaha Tani Sayur Gambas Bapak Gunadi di Desa Nampurejo, Purworejo Nurlita Khursaniyah Eka Prihanto; Haikal Irvanda Gunadi Putra; Najma Aulia Ramadlani; Muhamad Ardimas Firdaus; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study examines the application of the variable costing method in determining the cost of production of sponge gourd farming managed by Mr. Gunadi in Nampurejo Village, Purworejo Regency. The research was conducted to obtain more accurate production cost information as a basis for business decision-making. A quantitative descriptive method with a case study approach was employed. Data were collected through interviews, direct observation, production cost documentation, and literature review. The analysis involved identifying all costs incurred during the cultivation process and classifying them into variable and fixed cost categories. The results revealed that total variable production costs for one planting season amounted to Rp2,431,334, while fixed costs represented by asset depreciation reached Rp149,211. With a harvest output of 2,641 kilograms, the production cost was calculated at Rp921 per kilogram. The findings indicate that the farming business generates a substantial profit margin because the selling price significantly exceeds the production cost. Furthermore, the study demonstrates that the variable costing method provides more relevant cost information to support pricing decisions, cost control, and business performance evaluation in agricultural operations.
Analisis Perhitungan Harga Pokok Proses Dengan Metode Variable Costing Pada Pabrik Tahu “Ibu Fitri” Stefany Anggraeny; Mayura Pratitis Edytya; Calya Iva Kirana; Ikram Arka; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 5 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Oktober)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study aims to identify, classify production cost components, and calculate the Process Costing using the variable costing method at the Ibu Fitri Tofu Factory. The tofu manufacturing industry has the characteristics of mass and continuous production, so accurate determination of the cost of goods is crucial amidst fluctuating raw material prices. This study uses a quantitative descriptive approach by collecting primary data in the form of production costs during January 2026. The results showed that with the variable costing method, the total variable production cost was Rp25,935,000.00 for 546 tofu boards, resulting in a cost of finished products of Rp47,500.00 per board. This approach strictly separates variable costs (raw materials, direct labor, and variable overhead) from fixed costs, so the value of work-in-process inventory at the end of the period is zero due to the short production cycle. The application of this method results in a net contribution margin of Rp4,095,000.00. Calculation with variable costing provides more accurate and relevant information for factory owners to plan short-term profits, control operational costs, and set a competitive minimum selling price.
Co-Authors Benediktus Andriy Permana Cahyaning Dewi Handayani Calya Iva Kirana Crescentiano Agung Wicaksono Dayu Wardani Dwi Nazwa Zahra Aulia Endang Kartini Panggiarti Fadhil Dzaky Rajendra Fatah Mario Andaru Fatika Oktavia Ramadhani Haikal Irvanda Gunadi Putra Hanifatus Salwa Azizah Hanun Malika Reizika Pramesti Hesiya May Ghaisani Hesti Fajarsari Ikram Arka Ismatul Hawa Kartini Panggiarti Khalilul Rahman Kharisma Rizqi Auliariyani Lukas Tri Prasetyo Mayura Pratitis Edytya Muhamad Ardimas Firdaus Muhammad Afif Setyawan Muhammad Syarif Hidayat Nabila Pratiwi Naela Khaeraani Naila Kafka Adillah Putri Najma Aulia Ramadlani Nalurita, Yuliantari Astasuci Nur Wakhidatus Solikhah Nurlita Khursaniyah Eka Prihanto Pinkan Pratama Putri Refaldi Reva Attaya Zahwa Roja Anantya Khoirunisa Widyantoro Sandy, Fabio Bolanda Shinta Nastitie Komalasari Stefany Anggraeny Vika Olivia