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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi
Mochammad Syafii
Universitas Gresik
Economics, Econometrics & Finance Social Sciences

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Penerapan Life Cycle Costing Untuk Menilai Biaya Total Produk Barang Konsumsi Cepat Habis (FMCG) Di Era E-Commerce Dini Ayu Pramitasari; Anisaul Hasanah; Mochammad Syafii; Fransiska Dyah Ayu Puspita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.16402

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Life Cycle Costing (LCC) dalam menilai total biaya produk barang konsumsi cepat habis (FMCG) di era e-commerce. Latar belakang penelitian ini didasarkan pada meningkatnya kompleksitas struktur biaya akibat digitalisasi pemasaran, distribusi, dan logistik. Metode penelitian yang digunakan adalah kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan, data biaya operasional, dan data e-commerce. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak statistik. Hasil penelitian menunjukkan bahwa seluruh komponen biaya, yaitu biaya produksi, distribusi, pemasaran digital, dan logistik, berpengaruh signifikan terhadap total biaya produk, baik secara parsial maupun simultan. Biaya logistik menjadi faktor dominan dalam pembentukan total biaya produk. Selain itu, penerapan LCC terbukti meningkatkan efektivitas pengambilan keputusan biaya pada perusahaan FMCG. Temuan ini menegaskan bahwa pendekatan LCC memberikan perspektif yang lebih komprehensif dibandingkan metode tradisional. Kesimpulannya, LCC penting diterapkan sebagai alat strategis dalam meningkatkan efisiensi biaya dan daya saing perusahaan di era e-commerce.
Evaluasi Perhitungan dan Pencatatan PPh Pasal 23 di Lembaga Nirlaba atau Organisasi Sosial yang Menggunakan Jasa Outsourcing Berkaitan dengan ISAK No 35 Dini Ayu Pramitasari; Anisaul Hasanah; Mochammad Syafii; Bustanul Ulum; Mutiara Cahyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6414

Abstract

This study aims to evaluate the calculation and recording of Income Tax (PPh) Article 23 in non-profit institutions or social organizations that use outsourcing services in relation to the implementation of ISAK No. 35. Using a descriptive qualitative research method, this study examines in depth the process of calculating Tax Article 23, the mechanisms of deduction, payment, and reporting, related accounting records, the level of compliance with ISAK No. 35 standards, as well as the problems and impacts of non-conformities that arise in practice. The results show that some non-profit institutions have calculated and deducted Tax Article 23 in accordance with the provisions, but there are still inaccuracies in the identification of tax objects, determination of rates, and administrative documentation. Accounting records show variations in compliance with ISAK No.35, especially related to transparency of disclosure and accountability of financial reports. In addition, there are obstacles such as limited understanding of human resources, lack of internal control systems, and minimal integration between the finance and tax departments. Inconsistencies in the management of Tax Article 23 have an impact on the potential for fiscal sanctions, decreased organizational credibility, and obstacles in presenting accurate financial reports. These findings are expected to contribute to improving tax and accounting governance in non-profit organizations so that they are more compliant with applicable tax regulations and financial reporting standards.
Co-Authors Anisaul Hasanah Bustanul Ulum Fransiska Dyah Ayu Puspita Mutiara Cahyani Pramitasari S.Ant S.Ak M.Ak, Dini Ayu