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All Journal Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Bisnis Indonesia
Siti Nur Halisa
Universitas Catur Insan Cendekia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Penentuan Harga Pokok Produksi Produk Bubur Ayam dengan Metode Variable Costing Khoerul Umam; Siti Nur Halisa; Nurfitria Nurfitria; Natashia Renaldi; Jennifer Villya Saputra; Ade Elza Surachman
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v5i2.4869

Abstract

Di Indonesia, bisnis kuliner Usaha Mikro Kecil Menengah semakin maju. Namun, para pelaku usaha masih banyak mengalami kendala, diantaranya adalah dalam menghitung harga pokok produksi. Pengabdian ini menggunakan pendekatan kualitatif melalui wawancara langsung dengan usaha bubur ayam Pak Maman. Hasil analisis menunjukkan jumlah biaya produksi Usaha Mikro Kecil dan Menengah Bubur Ayam Pak Maman dalam jangka waktu satu bulan adalah Rp10.200.000,00, dengan HPP per porsi sebesar Rp. 4.533,3. Harga jual produk per porsinya adalah Rp. 10.000, menghasilkan margin keuntungan 120,6%. Metode Variable Costing membantu Usaha Pak Maman dalam menetapkan harga jual yang kompetitif dan meningkatkan efisiensi operasional.
APAKAH TAX SHIELD MEMENGARUHI TAX AVOIDANCE?: BUKTI EMPIRIS PERUSAHAAN PROPERTI REAL ESTATE DI BURSA EFEK INDONESIA Diyana Diyana; Siti Nur Halisa; Ade Elza Surachman; Aditya Chandra
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 2 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i2.1406

Abstract

The dynamics of the property and real estate sector in Indonesia are facing inflationary pressures and surging construction costs that threaten developers’ profitability. These conditions have led companies to view taxes as a burden that erodes profits, causing management to exploit regulatory loopholes through tax avoidance practices. This study examines the influence of debt tax shields and non debt tax shields on tax avoidance. Using a quantitative method and a sample selected via purposive sampling, the study includes 41 companies listed on the Indonesia Stock Exchange for the years 2023–2025. The test results indicate that, both partially and simultaneously, debt tax shields and non debt tax shields have a positive and significant effect on tax avoidance, with an R-squared contribution of 29%. Optimal tax avoidance practices will maximize the utilization of tax shields from debt and non debt sources to reduce taxable income and avoid high corporate tax burdens. Thus, the measured use of tax shields within regulatory limits while maintaining tax compliance will strengthen the company’s financial stability.
Co-Authors Ade Elza Surachman Aditya Kurniawan Chandra Diyana Diyana Jennifer Villya Saputra Khoerul Umam Natashia Renaldi Nurfitria Nurfitria