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All Journal IKRA-ITH EKONOMIKA Jurnal Teknologi Terpadu Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Management Studies and Entrepreneurship Journal (MSEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Journal of Computer Networks, Architecture and High Performance Computing Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi ProBisnis : Jurnal Manajemen JAMANTA Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi International Journal of Informatics, Economics, Management and Science Info Abdi Cendekia International Journal of Emerging Issues in Islamic Studies Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Mahasiswa Akuntansi Ekonomia Al Urwah : Sharia Economics Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Ninuk Riesmiyantiningtias
Universitas Bina Sarana Informatika
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Pengaruh Return on Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals: The Effect of Return on Assets and Current Ratio on Profit Growth in Non-Cyclical Customer Sector Companies Lisnawati Lisna; Ninuk Riesmiyantiningtias; Woro Dwi Hartanty
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

Abstract

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.
Pengaruh Struktur Modal, Profitabilitas, dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sub Sektor Pertambangan Periode 2023 - 2024: The Effect of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax Payable in Mining Sub-Sector Companies for the 2023 - 2024 Period Anggita Riski Dwi Lestari; Ninuk Riesmiyantiningtias; Woro Dwi Hartanty
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.430

Abstract

The financial statements of the mining sector show fluctuations in corporate income tax payable, with a decrease of 6.72% in 2023 and an increase of 4.89% in 2024. This study aims to analyze the effect of capital structure, profitability, and operating expenses on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The approach used is descriptive quantitative, focusing on numerical data analysis using statistical methods. According to (Salsabila, 2024) the quantitative method upholds the validity and reliability of data and is able to limit phenomena into objectively measurable variables. Hypothesis testing was conducted using SPSS version 25. The results of the study show that Ha is accepted and Ho is rejected, indicating that the three independent variables have a significant effect on corporate income tax payable. In conclusion, capital structure, profitability, and operating expenses collectively influence the amount of tax that must be paid by mining companies.
EVALUATING THE ROLE OF RESPONSIBILITY ACCOUNTING IN ENHANCING COST CONTROL AND MANAGERIAL ACCOUNTABILITY: EVIDENCE FROM PT INDOFOOD SUKSES MAKMUR TBK Nanda Putri Najwa Nanda; Apriliyani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1650

Abstract

Increasing competition in the manufacturing industry has intensified the need for effective production cost control to maintain operational efficiency and organizational competitiveness. Although responsibility accounting has been widely recognized as a managerial control system, empirical evidence regarding its effectiveness in enhancing cost control and managerial accountability within Indonesian manufacturing companies remains limited. This study aims to evaluate the role of responsibility accounting in enhancing cost control and managerial accountability at PT Indofood Sukses Makmur Tbk. A qualitative descriptive research design was employed using secondary data obtained from the company's published annual reports, audited financial statements, and other relevant corporate publications covering the 2021–2023 period. Data were analyzed through documentary analysis and budget variance analysis by comparing budgeted and actual production costs, including direct materials, direct labor, and manufacturing overhead. The findings indicate that responsibility accounting provides an effective framework for monitoring production costs through clearly defined responsibility centers, systematic budgeting, and performance reporting. Budget variance analysis enables management to identify favorable and unfavorable cost deviations, evaluate managerial performance objectively, and implement timely corrective actions. The study further reveals that responsibility accounting strengthens managerial accountability by improving budget discipline, operational efficiency, and evidence-based decision-making. These findings contribute to the management accounting literature by providing empirical evidence on the strategic role of responsibility accounting in supporting cost control and organizational governance. Practically, the study highlights the importance of integrating responsibility accounting with continuous performance evaluation to improve resource utilization and enhance managerial effectiveness in manufacturing organizations.
INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 
OPTIMIZING PRODUCTION DECISIONS THROUGH DIFFERENTIAL COST ANALYSIS: A CASE STUDY OF MAKE-OR-BUY STRATEGY IN MANUFACTURING anggi rizky imania; Diani Naraswari; Gaspar Pandi; Indah Agustin; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1660

Abstract

Increasing competition in the digital printing industry requires companies to optimize production decisions while maintaining cost efficiency and profitability. Although make-or-buy decisions are common in managerial practice, many small and medium-sized manufacturing firms still rely on managerial judgment rather than systematic cost analysis, creating the need for more objective decision-support approaches. This study aims to evaluate the application of differential cost analysis in determining the most economically advantageous production alternative at CV Haza Sarana Kreasi. A descriptive qualitative case study approach was employed using primary data collected through interviews and direct observation. The analysis was based on production cost data, including direct material costs, direct labor costs, manufacturing overhead, external procurement prices, production volume, defective products, and selling prices. Differential cost analysis and profitability analysis were used to compare internal production with external procurement. The findings reveal that the internal production cost was Rp 12,500 per meter, which was lower than the external procurement cost of Rp 13,500 per meter, resulting in a cost advantage of Rp 1,000 per meter. Furthermore, internal production generated a slightly higher net daily profit (Rp 407,500) than external procurement (Rp 405,000), despite losses caused by defective products. These results indicate that internal production is the more economically beneficial alternative for the company. The study demonstrates that differential cost analysis provides an effective managerial accounting tool for supporting make-or-buy decisions by identifying relevant costs and improving production efficiency. The findings offer practical guidance for manufacturing firms seeking to optimize production strategies and contribute to the growing body of knowledge on the application of differential cost analysis in managerial decision-making.
DETERMINANTS OF EFFECTIVE BALANCED SCORECARD IMPLEMENTATION IN THE INDONESIAN FMCG INDUSTRY: A SYSTEMATIC LITERATURE REVIEW Luluk Adinda Safitri; Intan Ayu Setiyani; Dhira Alifah Nazahra Putri; Adhelia Putri Paramita; Dwi Firdayani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1794

Abstract

The increasing complexity of today's business environment requires organizations to adopt comprehensive performance measurement systems that integrate both financial and non-financial dimensions. Although the Balanced Scorecard (BSC) has been widely implemented as a strategic performance management framework, previous studies have reported inconsistent implementation outcomes across organizations, particularly within Indonesia's Fast Moving Consumer Goods (FMCG) industry. This inconsistency indicates a limited understanding of the determinants influencing the effectiveness of Balanced Scorecard implementation. Therefore, this study aims to identify the determinants of effective Balanced Scorecard implementation in the Indonesian FMCG industry through a Systematic Literature Review (SLR). The study synthesized empirical evidence from previous research published between 2021 and 2025, focusing on two leading Indonesian FMCG companies, PT. Indofood CBP Sukses Makmur Tbk and PT. Unilever Indonesia Tbk. Relevant studies were collected from Google Scholar and ResearchGate and analyzed using a comparative qualitative synthesis based on the four Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The findings reveal that the effectiveness of Balanced Scorecard implementation is primarily influenced by four determinants: the comprehensiveness of performance measurement indicators, operational efficiency and internal resource management, customer value creation and market responsiveness, and employee productivity and organizational learning capability. Overall, PT. Indofood CBP Sukses Makmur Tbk demonstrated more consistent performance across all Balanced Scorecard perspectives than PT. Unilever Indonesia Tbk. This study contributes to the strategic performance management literature by synthesizing empirical evidence on the determinants of effective Balanced Scorecard implementation and provides practical guidance for organizations seeking to strengthen integrated performance measurement systems.
Pengaruh kualitas produk dan kualitas pelayanan terhadap keputusan pembelian konsumen sepeda motor honda Jakarta Utara Ade Onny Siagian; Ninuk Riesmiyantiningtias; Rizky Amalia
Equivalent: Jurnal Ilmiah Sosial Teknik Vol. 3 No. 1 (2021): Equivalent: Jurnal Ilmiah Sosial Teknik
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jequi.v3i1.79

Abstract

Riset ini bertujuan untuk mengenali pengaruh mutu pelayanan dan mutu produk terhadap keputusan pembelian konsumen pada PT. Astra Honda Motor Sunter Jakarta Utara. Metode analisis mengenakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil riset ini mutu pelayanan mempengaruhi signifikan terhadap keputusan pembelian sebesar 45,3%, uji hipotesis diperoleh t hitung > t tabel maupun (9,001 > 1,984). Mutu produk mempengaruhi signifikan terhadap keputusan pembelian sebesar 44,2%, uji hipotesis diperoleh t hitung > t tabel maupun (8,806 > 1,984). Mutu pelayanan dan mutu produk secara simultan berpengaruh signifikan terhadap keputusan pembelian dengan persamaan regresi Y = 10,553 + 0,365X1 + 0,378X2. Donasi pengaruh sebesar 53,6%, uji hipotesis diperoleh F hitung > F tabel maupun (56,081 > 2,700).
Analisa Dampak Penerapan Aplikasi Jatonic terhadap Efisiensi dan Akuntabilitas Manajemen Kas Kecil Hardani Hardani; Ninuk Riesmiyantiningtias; Hariyanto Hariyanto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2248

Abstract

Advances in digital technology have brought about significant changes in the world of accounting, where processes that were previously performed manually have now shifted to fully automated systems supported by specialized software. Currently, PT. Abadi Jaya has implemented a computerized accounting system, which automates the recording, management, and reporting of the company’s financial data. Manual petty cash management is inefficient and lacks accountability in reporting. PT. Abadi Jaya faces several issues, including errors in inputting petty cash expenditure amounts due to human error, and limited access to the Jatonic application, which is restricted to specific departments. and delays in reporting. Research Objectives: To analyze the implementation of the Jatonic application; to identify factors influencing the smoothness of petty cash management processes; to identify challenges faced by the company in petty cash management. The method used was a case study at PT. Abadi Jaya employed a descriptive qualitative approach, including primary data collected through interviews, observations, and documentation of recording processes before and after implementation. The research results indicate that the Jatonic application significantly reduces reconciliation processing time, eliminates the risk of manual input errors, and saves administrative costs, representing an increase in efficiency. On the other hand, the application’s audit trail and multi-level approval features have successfully enhanced transparency and clarified accountability for each expenditure, thereby ensuring strong financial accountability. With updates and improvements in technical aspects and oversight, this system can deliver greater benefits for the company’s operations..
Co-Authors Aan `Rahman Abdul Hamid Abdurrachman Abdurrachman Abdurrachman Abdurrachman Abdurrachman, Abdurrachman Ade Onny Siagian Ade Ony Siagian Adhelia Putri Paramita Ahmad Salim, Ahmad Alan Budi Kusuma Alan Budi Kusuma Alan Budi Kusuma, Alan Budi Kusuma Amalia Tresna Fadhilah anggi rizky imania Anggita Riski Dwi Lestari Annisa, Putri Apriliyani Arbiawan, Bintang Asal, Oswaldus Badurrachman Abdurrachman Bryan Givan, Bryan Givan Chandra, Ati Chintya Srirejeki Nababan Dhira Alifah Nazahra Putri Diani Naraswari Dwi Firdayani Dwi Hartanty, Woro Eko Purwanto, Oby Gaspar Pandi Givan, Bryan Hardani Hardani Hariyanto Hartanty, Woro Dwi Hasanudin Hasanudin Herayati Indah Agustin Indra Chaidir, Indra Indria Widyastuti Intan Ayu Setiyani Kusuma, Alan Budi Laeliatus Sofia Lestari, Anggita Riski Dwi Linda Lihar Dhini Lisnawati Lisna LISNAWATI, LISNA Lukman Hakim Luluk Adinda Safitri Martias Martias Nanda Putri Najwa Nanda Nazahra, Dhira Alifah Nikmah, Wasilatun Octa Pratama Putra Prayudhi, Risa Putri Nabila Sulistiana RACHMAT HIDAYAT Ramadhani, Anjas Ratna Puspita, Ratna Rizky Amalia Rizky Amalia Rizky Amalia Rizky Amalia, Rizky Amalia Saputro, Febi Setiawan, Alma Arif Setiyani, Intan Ayu Sidauruk, Juniato Suhartono Suhartono Syah Putra, Arman Syamsul Bahri Uluhiya, Sabila Woro Dwi Hartanty Woro Dwi Hartanty