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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdimas Sangkabira Formosa Journal of Multidisciplinary Research (FJMR) National Multidisciplinary Sciences Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI Proceeding Maritime Business Management Conference
Isnawati, Isnawati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : JIAI (Jurnal Ilmiah Akuntansi Indonesia)

 1 
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH SENTRA PENGRAJIN BAMBU PADA UKM WAHANA BAMBU WILLIS GUNUNG SARI LOMBOK BARAT Cinthya, Luh Nyoman; Larasanty, Larasanty; Animah, Animah; Isnawati, Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.507 KB) | DOI: 10.32528/jiai.v4i2.2657

Abstract

The aim of this study was to determine (1) Calculation of the goods manufactured cost at SMEs, (2) Calculation of the goods manufactured cost based on full costing methods at SMEs ds manufactured cost supposed to be based on activity based costing system at SMEs,(3) Calculation of the goo and (4) Comparison of the goods manufactured cost based on SMEs calculation, full costing methods, and activity based costing system. This was a case study research at ?Wahana Bambu Wilis? located in Dasan Bara Hamlet, Taman Sari Village. The study results showed that the goods production cost per unit based on SMEs calculation was IDR 4,043,000 for bamboo berugak, IDR 683,226 for chair, IDR 300,246 for lazy cots, IDR 238,040 for shelves, and IDR 125,500 for bedek. Based on full costing methods, the calculation results was IDR 4,047,473 for bamboo berugak, IDR 699,165 for chair, IDR 316,271 for lazy cots, IDR 253,979 for shelves, and IDR 142,552 for bedek. Whereas with activity based costing system calculation cost of goods manufactured per unit was IDR 4,103,175 for bamboo berugak, IDR 709,598 for chair, IDR 302,759 for lazy cots, IDR 200,132 for shelves, and IDR 117,716 for bedek. The cost of goods manufactured calculated by SMEs was lower than the full costing methods. When compared with the activity based costing, there was an undercosting for SMEs, whereas the cost of goods manufactured was lower than activity based costing for bamboo berugak, chair and lazy cots with cost difference amounting IDR 60,175; IDR 26,372 and IDR 2,513. Cost of goods manufactured for shelves and bedek based on SMEs calculation was higher than activity based costing system that results on overcosting with cost difference amounting IDR 37,908 and IDR 7,784.
DETERMINAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018 Animah Animah; Ni Luh Made Deswinta Wirmadewi; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 1 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i1.5063

Abstract

Transfer pricing is the policy of a company in determining the price of a transaction between parties that have a special relationship. The purpose of this study is to determine the effect of Effective Tax Rate (ETR), tunneling incentives, bonus mechanisms and foreign ownership on transfer pricing. The dependent variable in this study is transfer pricing, which is calculated by a dichotomous approach, namely by looking at the sales position of those who have related parties. The independent variables in this study are Effective Tax Rate (ETR), tunneling incentives, bonus mechanisms and foreign ownership. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the periodof 2016-2018. The sample was chosen based on the purposive sampling method, which resulted in a sample of 90 data coming from 30 companies. The results of logistic regression analysis in this study indicated that tunneling incentives affect transfer pricing, whereas Effective Tax Rate (ETR), bonus mechanism and foreign ownership have no effect on transfer pricing.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH SENTRA PENGRAJIN BAMBU PADA UKM WAHANA BAMBU WILLIS GUNUNG SARI LOMBOK BARAT Luh Nyoman Cinthya; Larasanty Larasanty; Animah Animah; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2657

Abstract

The aim of this study was to determine (1) Calculation of the goods manufactured cost at SMEs, (2) Calculation of the goods manufactured cost based on full costing methods at SMEs ds manufactured cost supposed to be based on activity based costing system at SMEs,(3) Calculation of the goo and (4) Comparison of the goods manufactured cost based on SMEs calculation, full costing methods, and activity based costing system. This was a case study research at “Wahana Bambu Wilis” located in Dasan Bara Hamlet, Taman Sari Village. The study results showed that the goods production cost per unit based on SMEs calculation was IDR 4,043,000 for bamboo berugak, IDR 683,226 for chair, IDR 300,246 for lazy cots, IDR 238,040 for shelves, and IDR 125,500 for bedek. Based on full costing methods, the calculation results was IDR 4,047,473 for bamboo berugak, IDR 699,165 for chair, IDR 316,271 for lazy cots, IDR 253,979 for shelves, and IDR 142,552 for bedek. Whereas with activity based costing system calculation cost of goods manufactured per unit was IDR 4,103,175 for bamboo berugak, IDR 709,598 for chair, IDR 302,759 for lazy cots, IDR 200,132 for shelves, and IDR 117,716 for bedek. The cost of goods manufactured calculated by SMEs was lower than the full costing methods. When compared with the activity based costing, there was an undercosting for SMEs, whereas the cost of goods manufactured was lower than activity based costing for bamboo berugak, chair and lazy cots with cost difference amounting IDR 60,175; IDR 26,372 and IDR 2,513. Cost of goods manufactured for shelves and bedek based on SMEs calculation was higher than activity based costing system that results on overcosting with cost difference amounting IDR 37,908 and IDR 7,784.
Co-Authors Abdul Mannan, Siti Sofiyah Alamsyah Alamsyah Animah Animah Animah Animah Baiq Anggun Hilendri Lestari Biana Adha Inapty, Biana Adha Bq. Anggun Hilendri Bq. Anggun Hilendri L. Cinthya, Luh Nyoman Eni Indriani Ismi Febriani Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lenap, Indria Puspitasari Luh Nyoman Cinthya Lukman Effendy Muttaqillah Muttaqillah Ni Luh Made Deswinta Wirmadewi Nur Fitriyah Nurabiah Nurul Hidayati Alfiani Osi Kusumawati Pusparini, Herlina Putri Dinda Gunawan Suhaedi, Wirawan Tri Hanani Wahyuni Wahyuni Yusli Mariadi Yusli Mariadi Zuhrotul Isnaini Zuhrotul Isnaini