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All Journal KEUNIS AKUNTANSI DEWANTARA INTELEKTIVA Journal of Financial and Behavioural Accounting JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Intelektual : Jurnal Penelitian Dosen Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Ekualisasi Jurnal Cinta Nusantara
BARUS UMARELLA
Politeknik Negeri Ambon
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Analisis Komparatif Implikasi Perhitungan Pajak Penghasilan Pasal 21 Pada Wajib Pajak Badan Umarella, Barus
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.202

Abstract

Introduction/Main Objectives: Companies as employers have a central role in calculating, deducting, and depositing taxes where there are PPh Article 21 calculation methods—namely the net, gross, and gross-up methods—each of which has a different impact on the tax obligations and burdens borne by the company. Background Problems: This study examines the comparison between the net and gross-up methods in calculating PPh Article 21 and their impact on the company's profit and Corporate Income Tax obligations at PT XYZ. Novelty: The uniqueness of this study lies in the simultaneous analysis between the selection of PPh Article 21 calculation methods and its impact on the company's profit and Corporate Income Tax obligations. Research Methods: This study uses a qualitative descriptive approach, with data collection through documentation of financial reports and tax policies implemented by PT XYZ in 2023. The analysis was carried out by comparing two PPh Article 21 calculation methods to determine their implications for the company's profit and Corporate Income Tax obligations. Findings/Results: The results of the study show that during 2023, PT XYZ applies the net method in calculating Income Tax Article 21. Conclusion: The importance of evaluating the calculation strategy for Article 21 Income Tax by companies in order to optimize tax efficiency legally and appropriately
Evaluation of the Implementation of the Job Order Costing Method in the Traditional Gamelan Craft of Mustika Laras Arya Novan Nur Rizka; Barus Umarella; Ardiansyah Ardiansyah
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ej7kyb65

Abstract

This study evaluates the implementation of the job order costing method in traditional crafts. The originality of the research lies in the detailed mapping of production costs using job order costing in traditional culture-based handicraft businesses, which are still relatively limited in previous research. The purpose of this study is to evaluate the implementation of job order costing in determining the cost of production. The research method used is field research with a qualitative descriptive approach. Primary and secondary data were collected through observation, limited interviews, and documentation with data on the production and sales of traditional crafts in this case gamelan. Empirical results show that gamelan sales in the 2022–2024 period have decreased due to weakening buyer interest due to sluggish economic conditions. However, sales revenue is still greater than production costs, so the business does not suffer losses. Profit planning analysis shows that by 2025 businesses must sell at least eight sets of gamelan to achieve a profit target of 20%. The implications of this study show that the implementation of job order costing can help MSMEs in improving the accuracy of profit planning, cost control, and business sustainability.
ANALYSIS OF RAW MATERIAL COST VARIANCES AS AN INSTRUMENT FOR MANAGEMENT CONTROL AND A DETERMINANT OF FINANCIAL INFORMATION QUALITY Ardiansyah Ardiansyah; Kalsum Lussy; Barus Umarella; Abdulharis Tamalene
Jurnal Cinta Nusantara Vol. 4 No. 2 (2026): April-Juni, Assessment and Learning Evaluation
Publisher : CV. Bunda Ratu

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Abstract

Background: This study aims to identify deviations between actual food cost and standard food cost within the integration of cost accounting and financial accounting, as well as to evaluate their implications for financial reporting quality. Method: This study employed a mixed-methods approach with an explanatory design. Quantitative descriptive analysis was conducted using revenue reports and records of food and packaging material usage over a 30-month period through cost variance analysis. Qualitative data were collected through interviews with internal company personnel regarding raw material control practices. Findings: The results indicate that actual food costs consistently exceeded standard costs, reflecting inefficiencies in raw material management. Cost variances contributed to higher cost of goods sold and lower earnings information quality. Qualitative findings reveal that the main causes of variance include suboptimal supplier selection, fluctuations in raw material quality, inappropriate storage methods, and weak inventory control. Conclusion: The study confirms that effective raw material control is essential for improving operational efficiency and the reliability of financial information. Novelty/Originality: This study highlights that cost variance functions not only as a cost control instrument in cost accounting but also as a determinant of information quality in financial accounting.
Co-Authors Abdulharis Tamalene ARDIANSYAH Arya Novan Nur Rizka Dita Kartika Sari Jaya Mumpuni Kalsum Lussy M. Rizkoni Salis Ningrum, Eni Seta Puspita, Nanda Eka