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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Manajemen Research of Accounting and Governance Konsienti: Community Services Journal Taxation and Public Finance
Supriati, Diana
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Religion Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Joint Production Cost Allocation in Determining Cost of Goods Production to Optimize Profits Mutiara Sari, Vira; Supriati, Diana
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.162

Abstract

PT Kemang Food utilizes the selling price method and the average per unit method for allocating joint production costs to its main products and by-products. The company produces sausages, burgers, delicatessen, meatballs, and a by-product consisting of beef and MDM (Mechanically Deboned Meat) from chicken esophagus, breastbone, and thigh. The study reveals that, according to the profit achievement policy and the targeted cost calculation, the selling price method is more profitable than the average per unit method. The profit obtained through the selling price method exceeds that of the average per unit method. Despite this, both methods experienced a decline in profits in 2020 due to the COVID-19 pandemic, as evidenced by trend analysis. Managerial implications stress the significance of accurate cost determination for optimizing company profits, especially during challenging times such as the pandemic. This underscores the need for adaptability in cost allocation strategies to maintain financial health and achieve optimal production costs in the face of external disruptions. The findings emphasize the importance of strategic decision-making in managing joint production costs for sustainable profitability
Dinamika penghindaran pajak perusahaan: Menelaah pengaruh koneksi politik, kepemilikan institusional dan komisaris independen Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Supriati, Diana; Rusli, Devvy; Pohan, Tassya Aulya
Jurnal Manajemen Vol 21 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1642

Abstract

This study aimed to examine the influence of political connections, institutional ownership, and independent commissioners on Tax Avoidance. The research was conducted on pharmaceutical sub-sector companies on the Indonesia Stock Exchange (IDX). This study used a quantitative approach to descriptive research, which was measured using multiple linear regression-based methods with Eviews 12. The population of this study is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample in this study was determined based on the purposive sampling method, with a total sample of 8 pharmaceutical sub-sector companies, so the total observations in this study were 40 observations. The data used in this study is secondary data. Data collection techniques use documentation methods through IDX's official website, www.idx.co.id, and literature study methods derived from accounting journal sources, books, and literature, as well as hypothesis testing using t-tests. The results proved that Political Connections did not affect Tax Avoidance, Institutional Ownership did not affect Tax Avoidance, and Independent Commissioners affected Tax Avoidance.
Dinamika penghindaran pajak perusahaan: Menelaah pengaruh koneksi politik, kepemilikan institusional dan komisaris independen Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Supriati, Diana; Rusli, Devvy; Pohan, Tassya Aulya
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1642

Abstract

This study aimed to examine the influence of political connections, institutional ownership, and independent commissioners on Tax Avoidance. The research was conducted on pharmaceutical sub sector companies on the Indonesia Stock Exchange (IDX). This study used a quantitative approach to descriptive research, which was measured using multiple linear regression-based methods with Eviews 12. The population of this study is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample in this study was determined based on the purposive sampling method, with a total sample of 8 pharmaceutical sub-sector companies, so the total observations in this study were 40 observations. The data used in this study is secondary data. Data collection techniques use documentation methods through IDX's official website, www.idx.co.id, and literature study methods derived from accounting journal sources, books, and literature, as well as hypothesis testing using t-tests. The results proved that Political Connections did not affect Tax Avoidance, Institutional Ownership did not affect Tax Avoidance, and Independent Commissioners affected Tax Avoidance
Pelatihan Cost Accounting di Perusahaan manufacture oleh SDM Solusi Ikhsan, Muhammad; Supriati, Diana
Konsienti : Community Services Journal Vol. 2 No. 01 (2024): January
Publisher : PT. TAKAZA INNOVATIX LABS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/konsienti.v2i01.35

Abstract

Pengabdian ini membahas dampak positif dari pelatihan cost accounting di PT Nippon Steel. Fokus pelatihan meliputi pemahaman yang lebih mendalam terhadap akuntansi biaya, klarifikasi biaya, konsep cost flow, perhitungan harga pokok produksi, serta penerapan metode job costing dan proses costing. Hasilnya mencakup peningkatan efisiensi operasional, akurasi dalam penetapan harga pokok produksi, dan kemampuan perusahaan dalam mengambil keputusan berbasis biaya. Adopsi standar costing membantu menetapkan standar biaya yang realistis, sementara penetapan harga jual produk yang disesuaikan dengan cost accounting mendukung strategi penetapan harga yang lebih cerdas. Keseluruhan, pelatihan ini bukan hanya meningkatkan keterampilan karyawan, tetapi juga mendukung pencapaian tujuan keuangan perusahaan, memperkuat daya saing, dan menetapkan dasar yang kokoh bagi keberlanjutan bisnis. Study ini merangkum kontribusi pelatihan cost accounting sebagai investasi strategis untuk pengembangan sumber daya manusia dan pencapaian kesuksesan bisnis.
Dampak Profitabilitas, Intensitas Modal, dan Leverage terhadap Tingkat Tax Avoidance (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI periode tahun 2021-2023) P, Alfina Octaviani; Supriati, Diana; Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Rusli, Devvy
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, intensitas modal dan leverage terhadap tingkat tax avoidance. Penelitian ini menggunakan metode kuantitatif dengan berlandaskan filsafat positivism. Penelitian ini menggunakan pendekatan kuantitatif, diukur menggunakan bantuan software Eviews versi 12. Data yang digunakan pada penelitian ini berupa data sekinder. Teknik pengumpulan data menggunakan Microsoft excel. Populasi penelitian adalah seluruh perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik penentuan sampel yang digunakan dalam penelitian yaitu menggunakan metode purposive sampling dengan menetapkan kriteria sampel penelitian. Sampel dalam penelitian ini berjumlah 47 perusahaan dengan 3 tahun penelitian. Sehingga total sampel seluruhnya berjumlah 141 sampel. Metode pengolahan menggunakan uji chow, uji hausman, uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis (t) dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa Profitabilitas dan Leverage berpengaruh positif terhadap Tax Avoidance. Hal ini menunjukkan bahwa semakin tinggi profitabilitas dan leverage maka tingkat tax avoidance akan semakin tinggi, namun dalam penelitian ini Intensitas modal tidak berpengaruh positif terhadap Tax Avoidance. Hal ini menunjukkan bahwa semakin tinggi Intensitas modal maka semakin rendah tingkat tax avoidance.
Taxpayer Compliance of MSME: The Role of Tax Knowledge, Tax Office Service Quality, and Trust in the Government Sulistyowati; Rusli, Devvy; Chusnah, Flourien Nurul; Supriati, Diana; Annisa, Annisa
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.230

Abstract

This research aims to determine the influence of the role of tax knowledge, tax service quality, and trust in the government on Kemayoran District MSME taxpayer compliance. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale. The sampling method uses a purposive sampling technique with the criteria of MSME actors in the Kemayoran District area and those who have an income of >500 million per year. This research is quantitative research. The results of this research state that knowledge of taxation influences the compliance of Kemayoran District MSME taxpayers, the quality of tax service does not influence the compliance of Kemayoran District MSME taxpayers, and trust in the government does not influence the compliance of Kemayoran District MSME taxpayers.
Pengaruh Leverage dan Penerapan Psak 73 terhadap Financial Distress dengan Solvabilitas sebagai Variabel Mediasinya (Studi Kasus PT Garuda Indonesia 2019-2025) Supriati, Diana; Chusnah, Flourien Nurul; Rusli, Devvy; Sulistyowati, Sulistyowati; Dhanti, Putri IndahRama
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan penerapan PSAK 73 terhadap financial distress, dengan solvabilitas sebagai variabel mediasi pada PT Garuda Indonesia selama periode 2019–2025. Studi ini dilatarbelakangi oleh kondisi keuangan Garuda yang memburuk akibat pandemi COVID-19 dan penerapan PSAK 73 yang mengharuskan pengakuan liabilitas sewa, sehingga memengaruhi struktur keuangan dan meningkatkan risiko kesulitan keuangan. Penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui software SmartPLS 4. Hasil penelitian menunjukkan bahwa leverage tidak berpengaruh signifikan terhadap financial distress, sementara penerapan PSAK 73 berpengaruh negatif signifikan terhadap finansial distress. Leverage terbukti berpengaruh positf signifikan terhadap solvabilitas, namun PSAK 73 tidak terbukti berpengaruh signifikan terhadap solvabilitas. Solvabilitas memiliki pengaruh negatif signifikan terhadap financial distress, serta terbukti memediasi hubungan antara leverage dan financial distress secara penuh. Namun, tidak ditemukan mediasi signifikan solvabilitas dalam hubungan PSAK 73 terhadap financial distress. Temuan ini menunjukkan bahwa solvabilitas berperan penting dalam menjelaskan hubungan antara struktur pembiayaan dan potensi kesulitan keuangan perusahaan.
Co-Authors Annisa Annisa Chusnah, Flourien Nurul Devvy Rusli Dhanti, Putri IndahRama Muhammad Ikhsan Mutiara Sari, Vira P, Alfina Octaviani Pohan, Tassya Aulya Sulistyowati Sulistyowati Sulistyowati