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All Journal JAKPI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik INFOKUM Jurnal Scientia Airlangga Journal of Innovation Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ekonomi Journal of Research in Social Science and Humanities Action Research Literate (ARL) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Journal of Social And Economics Research Asian Journal of Management Analytics International Journal of Economics (IJEC) Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Jurnal Manajemen Dan Akuntansi Medan Jurnal Multidisiplin Sahombu Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting Equivalent : Journal of Economic, Accounting and Management JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences journal of social and economic research International Journal of Management, Economic and Accounting Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Journal of Management and Business Analytics Rowter Journal
Renny Maisyarah
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Journal : journal of management and business analytics

 1 
Production Cost Analysis as a Control Tool at PT Perkebunan Nusantara IV Medan Afifah Syahril; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This paper aims to analyze production costs as a tool for cost control at PT Perkebunan Nusantara IV Medan. Effective cost control is essential to ensure the efficiency and profitability of the company, par-ticularly in the plantation sector, where production costs significantly affect overall financial performance. The research method used is a descriptive analysis with a quantitative approach, focusing on data related to material costs, labor costs, and factory overhead costs. The results indicate that the company's production costs have not been optimally controlled, especially in the areas of indirect labor and maintenance expenses. Variance analysis between the standard costs and actual costs revealed significant deviations, which suggest inefficiencies in the production process. The study concludes that accurate and continuous analysis of pro-duction costs is a critical component for enhancing cost efficiency. It also recommends that management improve planning and cost monitoring mechanisms to support better decision-making and operational per-formance.
The Influence of Financial Statement Audit and The Role of Internal Audit on the Quality of Financial Reporting Liza Seftina; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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This study aims to analyze the influence of external financial statement audits and the role of internal audit on the quality of financial reporting within an organization. The quality of financial reports is a critical factor in ensuring transparency, accountability, and informed decision-making by stakeholders. Both external and internal audits play strategic roles in enhancing the credibility and reliability of financial statements.A quantitative approach is used in this research, employing multiple regression analysis. Data were collected through questionnaires distributed to finance staff and internal auditors in various public and private sector companies. The independent variables in this study are financial statement audit (X₁) and internal audit role (X₂), while the dependent variable is the quality of financial reporting (Y). The findings indicate that financial statement audits have a positive and significant effect on financial reporting quality. Similarly, the role of internal audit also shows a significant influence, where the more effective the internal audit function is, the higher the level of accuracy and reliability of the financial reports. These results emphasize the importance of synergy between external and internal auditors in maintaining the integrity of corporate financial reporting.  
The Influence of International Auditing Standards on the Performance of Government Auditors in Indonesia Pani Gunawan Pratama; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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This study aims to determine the effect of independence, professionalism, and professional ethics of auditors on the performance of auditors in public accounting firms in South Surabaya. The sampling method in this study used purposive sampling method, and data collection techniques used survey methods by distributing questionnaires to the public accounting firm in Surabaya, with a total of 100 questionnaires and 40 questionnaires that could be processed. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the independence, professionalism, and professional ethics of auditors have a positive effect on the performance of auditors. Auditors need to develop their knowledge on an ongoing basis by implementing formal education programs and professional training related to the duties of auditors, and an increase in auditor performance is also absolutely necessary because considering that professional accounting services are increasingly needed. This shows that the higher the level of independence, professionalism, and professional ethics of auditors, the higher the performance of auditors in public accounting firms in Surabaya
Analysis of Fixed Asset Accounting Treatment at PT. Wismilak Inti Makmur Tbk Zul Sahyani Limbong; Renny Maisyarah
Journal of Management and Business Analytics Vol. 1 No. 2 (2025): July
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study aims to analyze the accounting treatment of fixed assets at PT Wismilak Inti Makmur Tbk in accordance with the applicable financial accounting standards in Indonesia, particularly PSAK No. 16 concerning Fixed Assets. Fixed assets play a crucial role in supporting the company’s operational activities, and their proper recognition, measurement, depreciation, and disclosure are essential for presenting fair and transparent financial reports. The research method used is a qualitative descriptive approach by examining the company’s financial statements, accounting policies, and related documentation. The study evaluates whether the company’s practices in acquisition, capitalization, depreciation methods, asset valuation, and disposal are consistent with the standards. The results indicate that PT Wismilak Inti Makmur Tbk has generally complied with PSAK No. 16 in the recognition and depreciation of its fixed assets. However, some aspects related to the reassessment of residual value and useful life estimation still require more regular review and documentation to enhance accuracy and transparency. Overall, the company's accounting treatment of fixed assets supports the reliability and comparability of its financial reporting.
Co-Authors , Nashrudin Setiawan , Oktarini Khamilah Siregar , Rahima Br Purba Abda Abda Abdul Habib Sitompul Afifah Syahril Aini Nurul Alamsyah Harahap Aldian, M. Rizki Aliyah, Dini Rahma Amanda, Dea Putri Amstrong Lambok Marihot Pangaribuan Ancer Martati Ndraha Andreanov Anggasari, Febyana Aris Setiono, Aris Armanda, Dian Arwin Ashri.A.Handayani Astrid Tabita Athaya, Nada Syifa Atikah Zuhra Sitorus Aulia Aurora, Titania Awalina Febriani Lubis Ayu Kurnia Sari Azani, Namira Aziza, Nur Bagus Kuncoro Balqis Suci Wahyumia Barus, Irene Sukma Lestari Benny Pasaribu Br Purba, Rahima Br. Bangun, Mudtiani Hakim Br. Purba, Rahima Chairunisa, Tengku Sheila Citra Amelia Parsi Darwin Darwin Davis Pratama Malau Dedi Agus Pratikno Delani, Maisya Dito Aditia Darma Nasution Edrida Pulungan Edya Nashwa Septika Elan Margareth Simbolon Elfira Putri Elvidasari Sijabat Evan Tamaro Fadhlan Fachri Fahrum Nisa Fajarwati, Meilisa Fanny Trisyah Dwi Putri Faried, Annisa Ilmi Felix Thangdinata Fildzah Shabrina Fitriana, Yunita Fricillia Vina Cindy Tioria Gracia Lavenia Tampubolon Gulo, Yurniwati Hasibuan, Akhiril Akbar Heny Nurlaili Hidayat, Rizki Hutahaean, Sondang Lastiur Iqal Aulia Fawwas Isbet Yani Ismail Ismayani Izzati, Dina Jefri Ronaldo Johannes Pinta Surbakti Joice Yusheilla Sirait Julita Rakhmah Hasibuan Juni Yanti Napitupulu Larasasti, Sindy Lasson Padang Linda Asriani Liza Seftina Lubis, Abdizil Ikhram Lubis, Aditya Nugraha M. Irsan Nasution M. Irsan Nasution M. Irsan Nasution` M.Diaz Arasta Manao, Marcella Marlina Mendrofa, Sabar Jaya Miranda, Aqilah Muhammad Guntur Muhammad Irza Aryasta Muhammad Khoiri Luthfi Muhammad Luthfi Nababan, Putri Enzelina Nabila Yolanda Nasution, Indah Juli Natasya Panggabean Nayla Dwi Utami Neiza Rizky Nuhajizah Nilam Firnanda Nina Andriany Nasution Novi Faurini Nur Azizah Octaviana , Rahelsa Pani Gunawan Pratama Panjaitan, Gloria Popy Wulandari Pratikno, Dedi Agus Putra, Irwansyah Putri Telaumbanua Radiyah, Fitra Tur Rahayu, Novita Tri Rahima Purba Rahmadayanti, Nabila Register Launli Buaya Retno Kiswati, Endratri Ricky Ricky Rimba Simanjuntak Rini Andriani Riza Milianda Kasa Rizty Fanny Novriyanti Rohman Nelanda Syahputra Rosina Harahap Safitri, Tsamara Nayla Safrianto, Reza Salman Farizi Sarah Ismail Saraswati, Dwi Sari Lubis, Nurmala Sari, Inda Novita Sari, Maya Macia Sari, Putri Sari, Tri Dessy Ratna Sebayang, Saimara A M Sembiring, Egia Mintania Sri Rezeki Sihombing, Dona Olivia Sijabat, Hotman D Silitongga, Juliarta Elisabeth Silvi Dwi Utari Simamora, Amoy Dameria Sirait, Netty Julianti Sitanggang, Juninetenth Keeply F Siti Arifah Situmorang, Daniel Suci Azzahra Suci Ramadhani, Suci Sundari Apriliani SURYANI Syafira, Nadiah Zulfi Syari, Meilya Evita Talitha Nabila Tamba, Rani Tampubolon, Merna Gletesya Telaumbanua, Erikson Andrianus Tengku Sheila Chairunisa Tengku Sheila Chairunisa Tetty Lasniroha Sarumpaet Tetty Tiurma Uli Sipahutar Tripriyono, Agus Triprlyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Vanisya Aprilia Sidauruk Wahyu, Ahmad Braja Wilda Zulkarnain Yani, Isbet Yohanes Kevin Lukna Zahrani , Vista Zebua, Totona Berkat Elsuran Zul Sahyani Limbong