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All Journal Jurnal Interprof Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
M. Muhayin A Sidik
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Financial Statement Manipulation Indications Using Beneish M-Score among Late IDX Filers, 2021-2024 Andriyan Pratama; M. Muhayin A Sidik; Endang Asliana; Lihan Rini Puspo Wijaya; Sri Astuti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.614

Abstract

This study aims to analyze the indications of financial statement manipulation among companies that filed their financial statements late with the Indonesia Stock Exchange during 2021-2024, classify company-year observations, and identify the Beneish ratios that most frequently exceeded their respective indicative thresholds. This study used a descriptive quantitative approach and secondary data. Of the 491 company-year observations in the population, 213 were selected using purposive sampling. The results showed that 98 observations (46.01%) were classified as potential manipulators and 115 observations (53.99%) were classified as non-manipulators. The highest proportion of potential manipulation occurred in 2023 (54.55 %). The Selling, General, and Administrative Expenses Index (SGAI), Gross Margin Index (GMI), and Days’ Sales in Receivables Index (DSRI) were the ratios that most frequently exceeded their respective indicative thresholds. Late filing alone does not establish manipulation, but it strengthens the risk signal when accompanied by an M-score above the threshold. This study is limited to late-reporting Indonesia Stock Exchange (IDX) listed companies during 2021-2024 and uses the Beneish M-Score as an initial screening tool rather than definitive evidence of financial statement manipulation. The novelty of this study lies in the two-stage risk-screening framework that combines an observable reporting-timeliness signal, namely late filing, with an accounting-anomaly measure, namely the Beneish M-Score. These two issues have generally been examined separately in the literature. Their integration provides an empirically grounded assessment of financial reporting risk and supports the prioritization of follow-up reviews by investors, auditors and regulators.
COST OF GOODS MANUFACTURED UNDER THE FULL COSTING METHOD AS A BASIS FOR SELLING PRICE AND PROFITABILITY: A MICRO COFFEE ENTERPRISE CASE Asifa Romadona; Lihan Rini Puspo Wijaya; M. Muhayin A Sidik; Endah Yuni Puspitasari
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3448

Abstract

Purpose: This study analyzes the Cost of Goods Manufactured (COGM) of two Sama Kopi products using Full Costing, determines selling prices using Cost Plus Pricing, and evaluates profitability using Net Profit Margin (NPM). Research Methodology: This descriptive quantitative case study was conducted at Sama Kopi, a mobile coffee micro-enterprise in Bandar Lampung. Data were collected through observation, interviews, and documentation from March to June 2026, focusing on Sama Strong and Americano. Results: The full costing method yields a higher COGM per cup for both products compared to the enterprise's existing simplified method (a difference of IDR 351 per cup), as it incorporates fixed overhead costs such as depreciation and rent that were previously omitted. Based on cost-plus pricing, the calculated selling price for Sama Strong (IDR 12,679) exceeds the enterprise's current price (IDR 12,000), indicating a risk of underpricing, while the calculated price for Americano (IDR 8,144) is lower than the current price (IDR 10,000), indicating a risk of overpricing. The NPM calculated using Full Costing (11.53%) is more conservative than the enterprise's existing NPM (17.29%), as it reflects the recognition of all relevant costs. Conclusions: Full costing gives a more accurate COGM basis than the enterprise's simplified approach by including all fixed and variable costs. Combined with cost-plus pricing, it reveals previously hidden underpricing and overpricing risks, yielding a more realistic profitability assessment. Limitations: This study is limited to one mobile coffee microenterprise, two products, and one month of data. Equipment depreciation was estimated using the straight-line method due to the absence of systematic depreciation record. Contributions: This study contributes to cost accounting by integrating Full Costing, Cost Plus Pricing, and NPM analysis. Practically, it provides a costing and pricing benchmark for Sama Kopi and similar micro coffee enterprises
THE APPLICATION OF FULL COSTING AND COST PLUS PRICING AS THE BASIS FOR COST VOLUME PROFIT PLANNING (A CASE STUDY OF CV AYCHIX CHICKEN AND GEPREK) Leni Berlianti; Lihan Rini Puspo Wijaya; Dewi Zakia; M. Muhayin A Sidik
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3472

Abstract

Purpose: This study evaluates Full Costing and Cost-Plus Pricing as the basis for CVP-based profit planning at CV Aychix Chicken & Geprek, calculating product costs, setting selling prices, and analyzing the cost-price structure. Research Methodology: This study employs using a descriptive quantitative case study, primary and internal company data (January–March 2026) were gathered via observation, interviews, and documentation, then processed in Excel. Analysis covered cost classification, full costing, a 20% target margin cost-plus pricing, and CVP metrics (contribution margin, break-even point, target profit, margin of safety, shutdown point, and degree of operating leverage), grounded in the view that accurate costing supports pricing and profit-planning decisions. Results: Six of nine products had understated actual costs due to incomplete labor and overhead allocation, while three rice-meal products were overstated using retail chicken prices as raw material cost. Full costing yielded unit costs of Rp8,070 (Fried Chicken), Rp8,609 (Geprek without rice), and Rp9,660 (Geprek with rice), with cost-plus pricing (20% margin) giving reference prices of Rp10,858, Rp11,504, and Rp12,766. CVP analysis showed a monthly break-even of 2,013 servings (Rp23,728,613), target volume of 2,416 servings, 55.86% margin of safety, Rp21,140,526 shutdown point, and 1.79 operating leverage. Conclusion: Integrating Full Costing, Cost-Plus Pricing, and CVP reveals cost allocation inaccuracies and price inadequacies as the core managerial issues, not merely low sales volume. Limitations: This single-SME, three-month case study assumed stable sales mix and cost behavior, treated semi-variable labor as fixed, limiting generalizability. Contribution: This study offers an integrated costing-pricing-CVP framework for multi-product food SMEs, identifying both underpricing and overpricing within one business for more comprehensive managerial diagnosis
Co-Authors Andriyan Pratama Asifa Romadona Dewi Zakia Endah Yuni Puspitasari Endang Asliana Leni Berlianti Lihan Rini Puspo Wijaya Sri Astuti