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Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34 Subagja, Riki; Pradipto, Didit
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 3 (2019): JIAKES Edisi Desember 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out. Keywords: revenue recognition, expense recognition, PSAK no. 34

Pengaruh Biaya Produksi, Biaya Pemasaran, Dan Gaji Karyawan Terhadap Hasil Penjualan Pamelda, R. Adelya; Pradipto, Didit
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.485

Pada masa sekarang ini, dimana kemampuan teknologi sudah sangat pesat yang berdampak pada setiap aspek kehidupan tak terlepas dari bidang usaha/bisnis. Persaingan yang amat ketat memaksa tiap perusahaan melakukan dan memberikan yang terbaik untuk para konsumen demi terpenuhinya keinginan konsumen dan tercapainya tujuan perusahaan. Selain itu, strategi terhadap hal yang berpengaruh sangat diperlukan, dalam hal ini penekanan biaya serta pemanfaatan bahan baku, sasaran pasar, serta kemampuan karyawan yang merupakan aset perusahaan menjadi kunci dari sebuah usaha pencapaian tujuan suatu perusahaan. Tujuan dari penelitian ini adalah mengetahui pengaruh biaya produksi, biaya pemasaran, dan gaji karyawan terhadap hasil penjualan. Populasi dalam penelitian ini adalah data tiap variabel pada CV FahmaHair pada tahun 2017-2019, dalam hal ini didapatkan 36 data dimana data tersebut merupakan total variabel tiap bulannya dan selama 3 tahun (12 bulan X 3 tahun). Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder. Analisa data menggunakan SPSS 24 dengan metode analisis yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi (R2). Hasil uji t menunjukkan bahwa, variabel biaya produksi memiliki nilai signifikan sebesar 0,000<0,05 atau sig<0,05. Hal tersebut menunjukan bahwa biaya produksi berpengaruh secara signifikan terhadap hasil penjualan. Berbeda dengan variabel biaya pemasaran, dimana nilai signifikan sebesar 0,536>0,05 atau sig>0,05. Hal tersebut menunjukan bahwa biaya pemasaran tidak berpengaruh secara signifikan terhadap hasil penjualan. Variabel gaji karyawan tidak berpengaruh signifikan terhadap hasil penjualan yaitu dengan nilai signifikan sebesar 0,124>0,05 atau sig>0,05. Dari hasil uji F menunjukkan bahwa nilai adjusted R square sebesar 0,874 atau 87,4% yang berarti bahwa biaya produksi, biaya pemasaran dan gaji karyawan mampu mempengaruhi hasil penjualan sebesar 87,4%. Sedangkan sisanya sebesar 12,6% (100%-87,4%) dijelaskan oleh faktor-faktor lain diluar model penelitian ini. Kata kunci: Biaya produksi, biaya pemasaran, gaji karyawan, penjualan.

Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba Yolanda Pratami; Didit Pradipto
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.1210

This study aims to examine the effect of firm size, leverage, and profitability on earnings management. The dependent variable used is earnings management, and the independent variables used are firm size, leverage, and profitability. The subjects of this research are pharmaceutical sector companies listed on the Indonesia Stock Exchange 2017-2019. This sample was selected using a purposive sampling method. The total sample used is 10 sample data. This research method uses multiple linear regression analysis which is processed using spss 25. The results of this study simultaneously show that firm size, leverage, and profitability have an effect on earnings management. Based on the results of the determination test which shows the value of the coefficient of determination is 0.406. These results indicate the ability of the independent variable to explain the dependent variable by 40.6%, while the remaining 59.4% is explained by other variables. While partially shows that firm size and profitability have a positive and significant effect, while leverage has a negative and significant effect on earnings management. Keywords: Firm Size, Leverage, Profitability and Earnings Management.

Tinjauan Atas Penyusunan Anggaran Dan Pelaporan Realisasi Pada Perusahaan Umum Daerah Transportasi Pakuan Kota Bogor Safitri, Hana Amelia; Pradipto, Didit; Efrianti, Desi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3 (2024): JABKES Edisi Desember 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i3.1930

One of the supporters of the company in carrying out all its operational activities to the purpose and objectives of the firm is by the presence of a budget. Budgeting in the financing of a company is one of the important elements in the management of the company to maximum results. In addition to preparing a budget, the company also has an obligation to report on its implementation, so that the company can see the level of achievement of the company's targets. The purpose of this review is to know the preparation of the budget of the Municipal Transportation Company of Bogor and the reporting of the realisation of budget to the Municipal transportation company and to know how the treatment of the differences (variations) that occurred over the drafting of budget and reporting the realization in the Municipal Public Transportation Corporation of Bogore. Based on the results of the review it is known that the preparing of budget in the Regional Transportation Companies Bogor begins with the planning of budget until with the confirmation by the mayor and submission to the relevant ministries. Reporting of budget realisation to the Bogor Municipal Transportation District General Company is carried out every three months (3 months) or at the end of the period. Treatment of differences (variations) that occur over budget preparation and realization reporting, the company will make a change in the budget by making a Work Plan and Budget Changes (RKAP). Keywords: budgeting, realisation reporting

Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dan Variable Costing Untuk Menentukan Harga Jual Menggunakan Metode Cost Plus Pricing Pada Pengrajin Sepatu Bos Iwan Amarulloh, Harry; Nuraini, Airin; Pradipto, Didit
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.477

To determine the selling price of a product, business owners must pay attention to the costs incurred in producing the product because costs are very important in determining the level of profit expected by the business owner. The calculation of the elements of production costs into the cost of goods manufactured is divided into 2 methods, namely the full costing method and the variable costing method. In doing business, there are still many MSMEs that have various obstacles, one of which is when calculating the cost of production and errors in setting the selling price. This research was conducted at MSME shoe craftsmen boss Iwan, this business is engaged in manufacturing, namely making shoes in Ciapus Village, Ciomas District, Bogor. The purpose of this study is (1) to find out how to calculate the cost of production according to MSME, (2) to find out how to calculate the cost of production using the full costing and variable costing methods, (3) to find out how the difference in calculation of the cost of production according to MSME with full costing and variable costing methods, (4) to find out how the difference in determining the selling price according to the company with the method of cost plus pricing. The analytical method used is comparative descriptive analysis. The results showed that the calculation of the cost of goods produced by SMEs boss Iwan shoe craftsmen is still simple and not detailed. In calculating the mainstay of the UMKM production only takes into account the cost of raw materials and direct labor costs only. In addition there are factory overhead costs in the form of auxiliary materials that are incorrectly calculated into the cost of raw materials. MSME boss Iwan also did not take into account variable factory overhead costs such as electricity, gas, engine and vehicle maintenance costs, and fixed factory overhead costs such as engine and vehicle depreciation costs. The suggestion for SME boss Iwan is that SME boss Iwan should use the full costing method in calculating the cost of production because this method takes into account all costs incurred during the production process so that the information produced becomes more accurate and the costs incurred reflect the true costs. In addition, it can help MSMEs in setting product selling prices and maximizing desired profits. Keywords: Cost of Production, Full Costing, Variable Costing, Cost Plus Pricing

Perhitungan Persediaan Menggunakan Metode FIFO dan Average pada CV. Mitra Tani Farm Putri, Alifia Rizkia; Fahmie, Arief; Sari, Febriani Indah; Pradipto, Didit
Jurnal Abdimas Dedikasi Kesatuan Vol. 6 No. 1 (2025): JADKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v6i1.2732

ABSTRACTInventory is a company asset that includes tangible goods of the company that are intended to be resold to other parties in a period of normal business activities of the company, which are directly sold or will be processed first by the company and then sold. Internal control over inventory is absolutely necessary considering that this asset is classified as quite liquid. Internal control over inventory should begin when the goods are received (purchased from suppliers).The purpose of this calculation is to find out the inventory calculation at CV. Mitra Tani Farm. By doing this calculation, it simplifies or smoothens the company's operations, both production and sales, so that what is planned and targeted can be achieved without obstacles caused by a lack of goods. The calculation of inventory reports is expected so that all company activities produce good reports, thus making it easier to determine the cost of goods inventory.The calculation results show that the inventory recording carried out by CV. Mitra Tani Farm uses the FIFO method. This method is suitable for use by CV. Mitra Tani Farm in recording its inventory, because this avoids the accumulation of old goods, damaged goods or defects in goods. The author also helps companies to record using the Average method, but each inventory recording at CV. Mitra Tani Farm has the same purchase price and selling price as its initial inventory, so the Average method recording produces the same results as the FIFO method recording. Keywords: Inventory, FIFO method and Average

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OFFER, RETURN ON ASSET DAN INFLASI TERHADAP RETURN SAHAM Azahra, Keysha; Riyadi, Rizal; Pradipto, Didit
Strategic: Journal of Management Sciences Vol. 5 No. 1 (2025): Strategic : Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v5i1.325

This study focuses to analyze the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and inflation on stock returns in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The research employs a multiple linear regression analysis approach using secondary data from company financial reports. The findings indicate that CR, DER, and ROA have a significant impact on stock returns, while TATO and inflation do not exhibit a significant effect. Simultaneously, all independent variables contribute to changes in stock returns. These findings provide insights for investors in evaluating financial factors that influence stock returns in the pharmaceutical sector. Future research is recommended to expand the scope of variables to enhance the accuracy of stock return prediction models.

The Effect Of Profitability, Company Value, And Financial Distress On Earnings Management: Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2018-2022 Pradipto, Didit; Nabhan, M Fahmi; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.2837

The aim of this study is to examine the effect of the independent variables that consist of profitability was proxied by Return on Asset Ratio, firm value was proxied by Price to Book Value, and Financial Distress was proxied by Altman Z”-Score toward dependent variable, Earning Managements, was proxied by Discretionary Accruals of Modified Jones Model. The sample from this research are real estate and property companies that listed in Bursa Efek Indonesia from 2018 – 2022. The companies chosen to be sampled in this research were chosen using purposive sampling method. The data and model testing include classic assumption (normality test, multicolinearity test, and heteroscedasticity test), statisctic descriptive analysis, and hypothetical test (T-test and coeficient determinination test). The classic assumption states the data are able to be used in the research. The T-test show partially profitability has negative effect and does not have significant effect on earning managements, firm value has significant and positive effect on earning managements, and financial distress show positive and does not have significant effect on earning managements. Meanwhile, the coeficient determination test shows that profitability, firm value, and financial distress have 52,7% effect in earning managements. Key words: Profitability, Firm Value, Financial Distress, Earning Managements

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