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DETERMINING THE COST OF PRODUCTION IN SETTING THE SELLING PRICE WITH THE FULL COSTING METHOD ON MSME SUMPIA DUA UDANG Nurdilasari, Siti; Djadjuli, M; Tatmimah, Itat; Muzayyanah, Muzayyanah; Indriyani, Rinni
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2699

The purpose of this study was to identify and introduce the determination of the cost of goods manufactured and the cost of goods sold using the full costing method at UMKM Sumpia Dua Udang. This research was conducted at UMKM Sumpia Dua Udang in Kubang Village. This study uses a qualitative method. The results showed that the Sumpia Dua Udang UMKM in calculating the cost of production of UMKM still carried out the traditional method, did not charge all costs and had not calculated costs in detail during the production process such as factory overhead costs. By using the full costing method, the cost of goods sold is lower than the traditional method, which is Rp 20,418,389, the cost of goods sold using the full costing method is Rp 20,716,389 and the selling price using the full costing method is higher than the traditional method which is Rp 88,470. Keywords: Cost of Production, Cost of Goods Sold, Selling Price and Full Coting

SUDAH BEBASKAH PERBANKAN SYARIAH INDONESIA DARI MANAJEMEN LABA SETELAH IMPLEMENTASI KONVERGENSI IFRS? Rinni Indriyani
Jurnal Proaksi Vol 5 No 2 (2018): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v5i2.837

ABSTRAK Globalisasi menuntut perbankan syariah Indonesia menggunakan Standar Akuntansi Keuangan (SAK) yang telah konvergen dengan IFRS. Implementasi konvergensi IFRS diharapkan akan meningkatkan kualitas informasi laporan keuangan yang ditandai dengan menurunnya manajemen laba. Data yang digunakan berupa laporan keuangan triwulan tahun 2009-2014 yang diterbitkan pada website Bank Indonesia. Nilai discretionary accrual dihitung menggunakan Modified Jones model. Populasi berupa Bank Umum Syariah yang terdaftar pada Bank Indonesia tahun 2009-2014. Pemilihan sampel didasarkan pada metode purposive sampling. Alat analisis yang digunakan adalah wilcoxon signed rank test. Hasil penelitian ini menunjukan bahwa tidak terlihat adanya perbedaan yang signifikan antara praktik manajemen laba sebelum dan sesudah implementasi konvergensi IFRS di Indonesia pada PT. Bank Muamalat Indonesia,Tbk dan PT. Bank Syariah Mandiri sedangkan pada PT. Bank BRISyariah dan PT. Bank Syariah Bukopin terlihat perbedaan yang signifikan. Rata-rata nilai discretionary accrual PT. Bank BRISyariah, PT. Bank Syariah Mandiri dan PT. Bank Syariah Bukopin menurun pada periode sesudah implementasi konvergensi IFRS sedangkan rata-rata nilai discretionary accrual PT. Bank Muamalat Indonesia, Tbk meningkat. Kata Kunci : Konvergensi IFRS, Manajemen Laba, Discretionary Accrual, Perbankan Syariah Indonesia

PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH CIREBON Surono Surono; Rinni Indriyani; Rokhmah Agus Ciptaningsing; Muzayyanah Muzayyanah
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Activity Based Costing method is a method for determining production costs to provide precise and accurate information. This study aims to determine the rate of inpatient services that have been applied by the General Hospital of the Muhammadiyah University of Cirebon and compared with the Activity Based Costing (ABC) method. The data source used is primary data, namely data obtained by direct observation at the Muhammadiyah University Hospital Cirebon and conducting direct interviews with the management and a number of personnel who are related to this research. The data analysis technique that uses in this thesis is by using Activity Based Costing method in determining the tariff for inpatient services at the Muhammadiyah University Hospital Cirebon. The results of the calculation of the activity based costing method at the Muhammadiyah University Hospital Cirebon are: for VIP class Rp.728.953, class I Rp. 427,876, class II Rp. 425,790, and class III Rp. 371,810. The difference between the traditional method and the activity based costing method in the VIP class is a difference of Rp. 328,953, class I Rp. 152.876, class II Rp. 275,790, and class III Rp. 271,810. Keywords: Activity Based Costing, Service Rates, Hospitalization

ANALISIS TINGKAT EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN PADA PENDAPATAN ASLI CIREBON Tatmimah, Itat; Muzayyanah, Muzayyanah; Indriyani, Rinni; Sari, Fitriya; Djajuli, M

Publisher :

This reseach aims to analyse the implementation of the entertainment tax-voting system in Cirebon. method using descriptive analysis. The subject of the Sub-Division head of indigenous revenue, the regional field staff of indigenous revenue, the budget agency, the Regional Representative Council of Cirebon. The result of data obtained that the voting mechanism is initiated from registration and logging, determination, depositing, accounting and reporting as well as billing tax collection conducted by the financial agency of the city of Cirebon in accordance with the prevailing regulations, as well as the procedure of objection and appeal, correction, cancellation, reduction of provisions, elimination or reduction of administrative sanctions and refund of overpaid entertainment tax .

Pengaruh Good Corporate Governace (GCG) Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Sari, Fitriya; Indriyani, Rinni; Suyatno, Michael Fanji
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1145

This study aims to determine the influence of Good Corporate Governance (GCG) on the Financial Performance of Sharia Commercial Banks (2018-2022 Period). This study used a quantitative type of research. The data used in this study is secondary data, because the data is obtained from documents by browsing the official website of the Annual Report of Islamic commercial banks published on the website of each Company. In this study, the independent variables are Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3) and Audit Committee (X4). The population of this study is all Sharia Commercial Banks registered with the Financial Services Authority for the period 2018-2022 consisting of sixteen companies. Researchers sampling using Purposive Sampling techniques. The data analysis technique used in this study is path analysis with the help of SPSS applications. The results of data analysis show that managerial ownership has no partial effect on financial performance. Institutional Ownership has no partial effect on Financial Performance. The independent board of commissioners partially influences Financial Performance. The audit committee has no partial effect on Financial Performance. Companies should always strive to maintain good corporate governance

The Effect of Working Capital, Sales, and Operating Expenses on Net Profit on Bengkel Sejahtera Motor Source Cirebon muzayyanah, muzayyanah; Indriyani, Rinni; Tatmimah, Itat; Djadjuli, Mohamad
Jurnal Ekuisci Vol 2 No 1 (2024): Vol 2 No.1 September 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i1.455

. This study was driven by a decline in net profit at Bengkel Sejahtera Motor Sumber Cirebon during the 2019-2023 period. The reduction in net profit suggests that working capital has not been utilized optimally, and operational expenses have risen each year. Therefore, this research seeks to explore how workshop owners can maximize the use of their working capital and minimize operational costs effectively to boost net profit at Bengkel Sejahtera Motor Sumber Cirebon. The aim of this research is to analyze the influence of working capital, sales, and operational expenses on the net profit of the workshop. This study employs a quantitative approach, with a population of 144 financial data entries, and uses random sampling as the sampling method. The data analysis techniques applied include descriptive statistics, multiple linear regression analysis, and a series of data quality tests, such as validity tests, reliability tests, and classical assumption tests (normality, multicollinearity, and heteroscedasticity tests). Hypothesis testing is conducted using the t-test (partial) and F-test (simultaneous). The findings of this research reveal that working capital has a significant negative impact on net profit, sales have a significant positive effect, and operational costs exert a significant negative influence on net profit. Furthermore, working capital, sales, and operational costs together significantly affect the net profit.

Pengaruh Good Corporate Governace (GCG) Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Fitriya Sari; Rinni Indriyani; Michael Fanji Suyatno
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1145

This study aims to determine the influence of Good Corporate Governance (GCG) on the Financial Performance of Sharia Commercial Banks (2018-2022 Period). This study used a quantitative type of research. The data used in this study is secondary data, because the data is obtained from documents by browsing the official website of the Annual Report of Islamic commercial banks published on the website of each Company. In this study, the independent variables are Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3) and Audit Committee (X4). The population of this study is all Sharia Commercial Banks registered with the Financial Services Authority for the period 2018-2022 consisting of sixteen companies. Researchers sampling using Purposive Sampling techniques. The data analysis technique used in this study is path analysis with the help of SPSS applications. The results of data analysis show that managerial ownership has no partial effect on financial performance. Institutional Ownership has no partial effect on Financial Performance. The independent board of commissioners partially influences Financial Performance. The audit committee has no partial effect on Financial Performance. Companies should always strive to maintain good corporate governance

ANALISIS REKONSTRUKSI PELAPORAN KEUANGAN MASJID SESUAI INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK 35) Ningsih, Tiara Putri Azizah; Indriyani, Rinni; Muzayyanah, Muzayyanah
Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Vol 5 No 1 (2025): Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimesha.v5i1.572

Penelitian ini mengkaji rekonstruksi pelaporan keuangan Masjid XYZ sesuai dengan Interpretasi Standar Akuntansi Keuangan (ISAK 35) bagi entitas nirlaba. Dengan menggunakan pendekatan kualitatif deskriptif, data diperoleh melalui analisis dokumen dan wawancara dengan narasumber kunci. Penelitian ini menilai kesesuaian laporan keuangan Masjid XYZ—yang meliputi laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan—dengan ketentuan ISAK 35. Hasil penelitian menunjukkan bahwa praktik pelaporan saat ini masih belum memenuhi standar, terutama dalam penyajian informasi rinci mengenai komposisi aset, pengakuan pendapatan, dan pengelompokan arus kas. Selain itu, penggunaan metode pencatatan manual berdampak negatif terhadap transparansi dan akuntabilitas. Penelitian ini menyimpulkan bahwa perbaikan signifikan dalam proses pelaporan diperlukan untuk memastikan kepatuhan terhadap ISAK 35 serta meningkatkan kepercayaan pemangku kepentingan, disertai rekomendasi penerapan praktik akuntansi yang lebih ketat.

Pengaruh Green Banking Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Maulana, Moch. Ganjar; Muzayyanah; Indriyani, Rinni; Sari, Fitriya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7720

This study examines the effect of the implementation of Green Banking on company value with profitability as a mediating variable in IKBI member banks in 2022. The background of this research is motivated by the strategic role of the banking sector in supporting economic growth and environmental sustainability. Secondary data was taken from the financial statements of 15 IKBI member banks during the 2019–2022 period. The analysis was carried out by multiple linear regression and path analysis to test the relationship between Green Banking, profitability (measured by ROA), and company value (measured by PBV). The results of the study show that Green Banking activities have a significant positive effect on profitability and company value. The increase in green activities at banks contributes to the increase in ROA, which further increases the value of the company directly or indirectly. These findings support a signal theory that transparency in sustainability implementation can.

OPTIMALISASI SISTEM INFORMASI AKUNTANSI, E-COMMERCE, DAN DIGITAL PAYMENT DALAM MENDORONG KINERJA UMKM KULINER DI KOTA CIREBON Rivanda, Farrel Primestania; Indriyani, Rinni; Sari, Fitriya
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.2977

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi, e-commerce, dan digital payment terhadap kinerja UMKM kuliner di Kota Cirebon. UMKM memegang peranan penting dalam perekonomian nasional, namun masih menghadapi tantangan dalam pencatatan keuangan, pemasaran digital, dan efisiensi transaksi. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 pelaku UMKM kuliner yang tersebar di lima kecamatan. Sampel ditentukan melalui metode purposive sampling dalam menentukan responden. Data yang diperoleh dianalisis menggunakan regresi linier berganda untuk menguji pengaruh variabel bebas secara parsial dan simultan terhadap variabel terikat. Temuan penelitian mengindikasi bahwa sistem informasi akuntansi, e-commerce, dan digital payment secara parsial maupun simultan berpengaruh positif terhadap kinerja UMKM. Temuan ini membuktikan bahwa ketiga variabel mampu mendukung peningkatan efektifitas dan efisiensi kegiatan pasar, memperluas pasar, serta memperkuat pengelolaan keuangan usaha.

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