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All Journal Owner : Riset dan Jurnal Akuntansi Maslahah: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Manajemen dan Bisnis Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Jurnal Ekonomi dan Bisnis
Sembiring, Masta
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS EFISIENSI BIAYA PRODUKSI DALAM MENINGKATKAN LABA PADA PT. ARVIS SANADA SANNI INDONESIA Muda, Rangga Putra; Sembiring, Masta
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6315

Abstract

This research aims to analyze the cost efficiency of production in increasing profits at PT. Arvis Sanada Sanni Indonesia. Cost efficiency is a crucial factor in determining a company’s profitability, especially in the competitive coffee export industry. This study uses a descriptive method with a qualitative approach and a case study design. Data were obtained through financial report documentation and interviews with the finance and production departments. The study analyzes data from 2019 to 2023 to examine the relationship between production costs, sales, and operating profit. The findings show that in 2023, although production volume increased, the company experienced significant losses. This was due to inefficiencies in managing production costs that were not accompanied by an increase in sales. Efficiency ratio analysis indicates a significant gap between actual costs and budgeted costs. The conclusion of this study is that suboptimal cost control negatively impacts the company’s profitability. Therefore, it is necessary for the company to implement stricter cost control strategies and optimize production resources to improve efficiency and competitiveness in the global market.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN FARMASI DI BEI 2020–2024 Halimah, Cici; Sembiring, Masta
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7660

Abstract

This study is motivated by indications of tax aggressiveness practices among pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). Such practices raise concerns about corporate tax compliance and the transparency of financial reporting. To examine the factors influencing tax aggressiveness, this study employs a quantitative approach using panel data regression analysis. The independent variables include profitability and leverage, while the dependent variable is tax aggressiveness. The sample was selected using a purposive sampling method from pharmaceutical companies that met the criteria during the 2020–2024 period, with secondary data obtained from the official IDX website. Data analysis was conducted using E-Views 12 software. The results show that profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.0216 indicates that both variables explain only 2.16% of the variation in tax aggressiveness. These findings imply that other factors beyond profitability and leverage play a more dominant role in determining the level of tax aggressiveness among pharmaceutical companies in Indonesia
Co-Authors Chairunnisa Chairunnisa Halimah, Cici Isna Ardila, Isna Julita Julita Muda, Rangga Putra Munthay, Salik Farhan Sri Endang Rahayu