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All Journal Journal of International Conference Proceedings Dharma: Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah)
Fitriyani, Lita Yulita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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COST OF GOODS MANUFACTURING IMPLEMENTATION WITH JOB ORDER COSTING METHOD AT PT. CITRA SARUNG TANGAN INDONESIA Fitriyani, Lita Yulita; Widyanti, Arum; Prasetio, Januar Eko
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2025

Abstract

ABSTRACTThis study aims to find empirical evidence related to the calculation of the cost of goods manufacturing to determine the selling price of PT. Citra Sarungtangan Indonesia, especially in orders for military gloves. Quantitative research is used, along with descriptive analysis that concentrates on the application of the calculation of the cost of goods ordered by PT. Citra Sarungtangan Indonesia. In this study describes PT. Citra Sarungtangan Indonesia sets the cost of ordered products on the basis of LOP (Labor, Overhead, and Profit) which is inaccurate because the calculation method does not group overhead costs according to the actual situation. The results showed that there were differences in the calculation of the cost of goods manufacturing between the LOP method and the Job Order Costing method. The results of calculations using the LOP method are known that the company recognizes profits that are too large compared to the Job Order Costing method. This can affect management decisions in the development and plans of the company in the future. PT. Citra Sarungtangan Indonesia should organize an order cost card, a working hour card, as well as in the charging of factory overhead costs, the cost of goods manufacturing is determined first.Keywords: Cost of Goods Manufacturing, Job Order Costing Method, LOP Method, PT. Citra Sarung Tangan Indonesia
LITERASI KEUANGAN BAGI PENGURUS KOPERASI AMBOY BANTUL Fitriyani, Lita Yulita
Dharma: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2021): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v2i1.4797

Abstract

This activity was conducted at amboy bantul cooperative consisting of producers and sellers of various processed foods, especially foods made from bananas. The type of business conducted by this cooperative is a business to save loans. This cooperative is a MicroFinance Institution (LKM)Based on the observations, some of amboy bantul cooperative managers are not yet understanding financial literacy. Literacy is an individual's ability and skills in reading, writing, calculating, solving problems, processing data, conveying information and understanding information related to daily life. Initially, the board of AMBOY Bantul Cooperative did not yet understand the meaning of depreciation or depreciation of fixed assets that should be presented in the financial statements.Therefore, this activity is intended to improve the ability of AMBOY  Bantul cooperative management in understanding how to prepare the correct financial statements, especially in recognizing the burden of depreciation and accumulated depreciation of fixed assets by providing counseling and training. After the management of this cooperative participated in counseling and training, finally AMBOY Bantul cooperative managers can understand how to calculate the burden of depreciation, accumulated depreciation and presentation in financial statement.They understand that depreciation expense accounts (all cooperative fixed assets) are presented on the Remaining Business Results Report as a reduction in service income accounts. They also understand that accumulated depreciation accounts reduce the acquisition price of each fixed asset presented on the balance sheet. Some administrators of AMBOY Bantul Cooperative can finally compile cooperative financial statements in accordance with Financial Accounting Standards for Entities Without Public Accountability (ETAP)
The Influence Of Green Accounting, Environmental Performance, And Firm Size On Profitability In Energy Firms Nur Adha, Bintang Prayudha; Fitriyani, Lita Yulita
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2591

Abstract

This research aims to test the influence of green accounting, environmental performance, and firm size on profitability. The population of this research is banking companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a quantitative approach with secondary data obtained from sustainability reports and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The population consists of 55 company in 2019, 57 company in 2020, 63 company in 2021, 65 company in 2022, and 73 company in 2023, with a total of 105 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with the help of IBM SPSS version 25. The research results show that green accounting and firm size has an influence on profitability, while environmental performance do not have an influence on profitability.
Co-Authors Nur Adha, Bintang Prayudha Prasetio, Januar Eko Widyanti, Arum